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BC government enables smaller employers to give employees pension plans
  • McCarthy Tétrault LLP
  • Canada
  • May 26 2016

Pension plans can be a very helpful retention mechanism for good employees (and, it must be noted, bad ones too) and many larger employers offer them


OEB’s Consultation into Regulatory Treatment of Pension Costs is Moving Ahead
  • Aird & Berlis LLP
  • Canada
  • May 25 2016

As we reported last year, regulated utilities in Ontario can expect changes to the reporting and recoverability in rates of their pension costs. The


A Quick Guide to the Taxation of Retiring Allowances
  • Dentons
  • Canada
  • May 12 2016

When an employee's employment is terminated without cause, the employee will typically receive some form of a terminationseverance payment. All or


The ORPP is Taking Form - What the Introduction of Bill 186 Means for Your Organization
  • Osler Hoskin & Harcourt LLP
  • Canada
  • May 11 2016

The Ontario government continues to move forward with the Ontario Retirement Pension Plan (ORPP), with the framework for the ORPP being set out in


Is Medical Marijuana Covered by your Group Health Plan?
  • Miller Thomson LLP
  • Canada
  • May 6 2016

The use of marijuana for certain medical purposes has been legal in Canada for approximately 15 years. While the medical uses of marijuana and the


ORPP Update: Ontario Retirement Pension Plan Act (Strengthening Retirement Security for Ontarians), 2016
  • Borden Ladner Gervais LLP
  • Canada
  • May 6 2016

On April 14, 2016, the Ontario Government introduced Bill 186, the Ontario Retirement Pension Plan Act (Strengthening Retirement Security for


Should I Stay or Should I Go?
  • McCarthy Tétrault LLP
  • Canada
  • May 3 2016

The ORPPA confirms a number of details that had already been publicized by the Government of Ontario. Further missing details will be provided in


Clients & Friends Newsletter - April 2016
  • Baker & McKenzie
  • United Kingdom, USA, Vietnam, Israel, OECD, Romania, Russia, Spain, Sweden, Australia, Belgium, Canada, China, Denmark, European Union, Argentina
  • April 30 2016

On December 17, 2015, the Argentine Central Bank issued Communication “A” 5850 which lifts several exchange control restrictions and allows


Ontario Retirement Pension Plan: a guide
  • Dentons
  • Canada
  • April 29 2016

Media coverage about the Ontario Retirement Pension Plan (ORPP) has been unrelenting for the past two years. The Ontario government has made many


Global Equity Matrix - April 2016
  • Baker & McKenzie
  • Ukraine, United Arab Emirates, United Kingdom, USA, Vietnam, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, Russia, Saudi Arabia, Singapore, Slovakia, South Africa, South Korea, New Zealand, Norway, Peru, Philippines, Poland, Portugal, Italy, Japan, Malaysia, Mexico, Morocco, Netherlands, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Czech Republic, Denmark, Egypt, Finland, France, Germany, Belgium, Brazil, Canada, Chile, China, Colombia, Argentina, Australia, Austria
  • April 28 2016

Tax on spread at exercise. Tax on sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A personal assets tax