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Ontario's Pooled Registered Pension Plans Act Takes Effect
  • McMillan LLP
  • Canada
  • November 28 2016

On November 8, 2016, Ontario Pooled Registered Pension Plans Act, 2015 (“PRPP Act”) and its regulations came into force. We previously commented on


Recent Budget Measures Bill Amends Ontario Pension Legislation
  • Blake Cassels & Graydon LLP
  • Canada
  • November 18 2016

On November 16, 2016, Bill 70, Building Ontario Up for Everyone Act (Budget Measures), 2016 (Bill) received first reading in Ontario's legislative


New Tax Convention Signed Between Canada and the State of Israel
  • Borden Ladner Gervais LLP
  • Canada, Israel
  • October 27 2016

On September 21, 2016, a new income tax convention between the Government of Canada and the Government of the State of Israel (the "New Convention"


Employment, Compensation & Benefits Countries at a Glance: Canada
  • White & Case LLP
  • Canada
  • October 24 2016

To reduce the risk of potential claims from employees that they have entitlements under a Plan, the Plan and related agreements must be carefully


Deductions for Legal Expenses Related to Objections and Appeals Against Tax Assessments Cannot Be Carried Forward or Back
  • MacPherson Leslie & Tyerman LLP
  • Canada
  • October 19 2016

There is an important distinction between the deduction provisions of subsection 60(o) of the Income Tax Act (Canada) (“ITA”) and other deduction


CPP Enhancement is Coming
  • Osler Hoskin & Harcourt LLP
  • Canada
  • October 7 2016

On October 6, 2016 the government introduced Bill C-26, which sets out amendments to enhance the Canada Pension Plan. This follows the recent


A Director’s Resignation Must Be Signed and Delivered
  • McLennan Ross LLP
  • Canada
  • October 6 2016

Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and


The local government pension scheme investment regulations 2016 have landed
  • Gowling WLG
  • Canada, United Kingdom
  • October 6 2016

The Local Government Pension Scheme (LGPS) (Management and Investment of Funds) Regulations 2016 were published on 23 September 2016, following the


Private Corporation Retirement Planning Results in $5,400,000 Taxable Benefit to Shareholder
  • MacPherson Leslie & Tyerman LLP
  • Canada
  • August 29 2016

The recent decision of Golini v. R., 2016 TCC 174, serves as a good reminder that, despite the often close relationship between a private corporation


Proposed GSTHST amendments relating to pension plans
  • Osler Hoskin & Harcourt LLP
  • Canada
  • August 8 2016

On July 22, 2016 (the Announcement Date), the Department of Finance released a package of draft legislative amendments that includes proposed changes