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Results: 1-10 of 107

NFP Q&A: employer-provided parking can be a taxable benefit to an employee

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 5 2014

Although providing employees with parking may appear to be a benefit for employees, it can also adversely affect an employee (and even the employer

Recent developments for the first quarter 2013

  • Baker & McKenzie
  • -
  • Australia, Canada, European Union, France, Germany, Ireland, Israel, Japan, New Zealand, Romania, Russia, Singapore, Switzerland, Turkey, United Kingdom, USA
  • -
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

New Ontario Employer Health Tax changes for charities effective January 1, 2014

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 24 2014

Charities with employees in Ontario will be pleased to hear that as of January 1, 2014, the amount of their annual Ontario payroll that is exempt

Tax withholding on stock option benefits: will you be ready on January 1, 2011?

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • November 23 2010

Beginning January 1, 2011, virtually every stock option exercise by an employee or director will trigger employer tax withholding and remittance requirements

No tax deduction for employee stock surrender payments

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • August 31 2012

The Supreme Court of Canada has dismissed an application for leave to appeal in Imperial Tobacco Canada Limited v The Queen

Tax treatment: it’s all about structure

  • Stewart McKelvey
  • -
  • Canada
  • -
  • February 13 2014

When an employee is terminated, the question often arises about the tax treatment of amounts paid to the employee. Structuring can allow employers to

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

Canadian tax: recent changes to the employee stock options rules

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • July 21 2010

Generally, pursuant to subsection 7(1) of the Income Tax Act (Canada) (the "Act") where an employer has agreed to sell securities of its capital stock to an employee, the employee is deemed to have received a taxable benefit from employment equal to the value of the securities at the time the employee acquired them, minus the total of the amount paid by the employee for the securities

Equity-based compensation plans tax considerations

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • May 31 2008

Equity-based employee compensation plans are varied and sometimes confusing

CRA administrative relief for retroactive lump sum payments in lieu of missed pension benefits

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 22 2009

Delays in the commencement of pension benefit payments to a member or hisher survivor sometimes inadvertently occur