We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 118

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

Changes to employee stock options

  • McMillan LLP
  • -
  • Canada
  • -
  • June 9 2010

The 2010 Federal Budget proposed several significant changes to the taxation of employee stock options which should be considered by both employers and employees

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

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

New tuition benefit: tax-free for your employees!

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • October 2 2013

Despite challenging economic times, many corporations across Canada remain committed to advancing employee education through tuition reimbursement

Tax-free savings account and employee stock options

  • McMillan LLP
  • -
  • Canada
  • -
  • October 14 2009

Taxpayers have generally avoided contributing public company employee stock options to a registered retirement savings plan (RRSP

RDSPs shortened life expectancy

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 22 2011

Introduced in the 2007 Federal Budget, Registered Disability Savings Plans ("RDSPs") are designed to provide long-term tax-assisted savings to individuals with disabilities and their families

If it sounds too good to be true

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • March 4 2010

Budget 2010 reads very well

Latest Developments for Equity Compensation Plans

  • Baker & McKenzie
  • -
  • Australia, Belgium, Canada, France, Greece, Ireland, Italy, Japan, Philippines, Serbia, Sweden, Switzerland, United Kingdom, USA, Vietnam
  • -
  • June 1 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New

Employee Life and Health Trusts

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada
  • -
  • February 4 2011

On February 26, 2010, the Department of Finance (Finance) announced amendments to the Income Tax Act (Canada) (the ITA) which introduce a new type of employee benefit trust called an Employee Life and Health Trust (ELHT