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"Round two" for secondary market liability jurisprudence in BC: the Court of Appeal issues its decision in Round v Macdonald, Dettwiler and Associates Ltd

McMillan LLP
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Canada
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March 11 2013

On November 2, 2012, the BC Court of Appeal issued its decision in the case of Round v MacDonald, Dettwiler and Associates Ltd. In upholding the

The impact of pension deficits

Borden Ladner Gervais LLP
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Canada
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January 17 2013

Pension plan sponsors have been facing ongoing difficulty with defined benefit pension plans due to persistently low interest rates and volatile

Employee stock plans 2012: year-end international reporting requirements

Jones Day
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Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
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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

Morneau Report: facilitating pooled asset management for Ontario's public sector institutions

Blake Cassels & Graydon LLP
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Canada
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November 19 2012

In the 2012 Ontario Budget, the Government of Ontario announced its intention to create a framework that would facilitate the pooling of pension fund assets for investment management purposes

Federal Court of Appeal affirms tax court decision that payment to extinguish employee stock option plan is capital expenditure: Imperial Tobacco Canada Limited v. The Queen

Dentons
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Canada
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November 14 2011

On November 10, 2011, the Federal Court of Appeal (the “FCA”) delivered a unanimous decision in Imperial Tobacco Canada Limited v. The Queen, 2011 FCA 308

New technical interpretation issued by Canada Revenue Agency on stock options will spark debate

Fox Rothschild LLP
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Canada, USA
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November 8 2011

A recent technical interpretation issued by the Canada Revenue Agency, Technical Interpretation 2011-0393411E5, provides that under Article XV of the Canada-U.S. Income Tax Convention, that after 2008, when a U.S. resident employee of a Canadian resident corporation acquires shares of the corporation on the exercise of employee stock options, the Canada Revenue Agency (CRA) would disallow that the income from the taxable amount would qualify for exemption from Canadian income tax under the Canada-U.S. Tax Treaty, even if the employer was not present in Canada for more than 183 days

British Columbia Supreme Court weighs in on test for leave to commence a secondary market action

Stikeman Elliott LLP
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Canada
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November 6 2011

The first decision from a BC court to address the requirement for leave to commence an action for civil liability for secondary market disclosure under Part 16.1 of the British Columbia Securities Act was released on October 21, 2011

Trick or treat? Changes to Canadian executive compensation disclosure rules come into effect October 31, 2011

Osler, Hoskin & Harcourt LLP
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Canada
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August 3 2011

The Canadian Securities Administrators (CSA) has tightened its executive compensation disclosure requirements and is requiring additional disclosure regarding the qualifications of the compensation committee, the consideration of risks associated with the company’s compensation practices and fees paid to compensation consultants

Love lost: court refuses to defer buyback of employee's shares to end of notice period

Fasken Martineau DuMoulin LLP
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Canada
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May 10 2011

Ontario's highest court recently ruled that an employer's right to buy back a senior executive's shares was triggered on his termination date; not the end of the reasonable notice period

Employee stock options: get them right

Fasken Martineau DuMoulin LLP
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Canada
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February 15 2011

In 2010, Jen-Hsun Huang's salary was $1

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Search results

"Round two" for secondary market liability jurisprudence in BC: the Court of Appeal issues its decision in Round v Macdonald, Dettwiler and Associates Ltd

The impact of pension deficits

Employee stock plans 2012: year-end international reporting requirements

Morneau Report: facilitating pooled asset management for Ontario's public sector institutions

Federal Court of Appeal affirms tax court decision that payment to extinguish employee stock option plan is capital expenditure: Imperial Tobacco Canada Limited v. The Queen

New technical interpretation issued by Canada Revenue Agency on stock options will spark debate

British Columbia Supreme Court weighs in on test for leave to commence a secondary market action

Trick or treat? Changes to Canadian executive compensation disclosure rules come into effect October 31, 2011

Love lost: court refuses to defer buyback of employee's shares to end of notice period

Employee stock options: get them right

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