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An international guide to employment law across 28 countries - Canada
  • Clyde & Co LLP
  • Canada
  • May 23 2017

In Canada, the power to make laws is divided between the federal and provincial governments. Generally, provinces have jurisdiction over employment


Transfer-pricing audits and executive share awards.
  • Thorsteinssons LLP
  • Canada
  • May 15 2017

Within a multinational group, cross-border transfer-pricing fees often include an inter-company charge in respect of share-compensation awards made


Welcome Clarification for Plan Administrators on Pension Investment Restrictions
  • Borden Ladner Gervais LLP
  • Canada
  • May 10 2017

The Canada Revenue Agency ("CRA") recently revisited its position on the application of the quantitative limits applicable under pension laws. The


Ontario budget 2017: Changes for DC plans and possible relief for plan administrators who cannot locate plan members
  • Osler Hoskin & Harcourt LLP
  • Canada
  • May 2 2017

In the Ontario budget released on April 27, 2017, the government indicated that it will be taking steps to address the regulatory framework related


Global Employee Equity at a glance: Canada
  • White & Case LLP
  • Canada
  • April 26 2017

There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or


Budget 2017: What it Means to the Investment Management Industry
  • Borden Ladner Gervais LLP
  • Canada
  • April 3 2017

On March 22, 2017 ("Budget Day"), the Liberal government released its second budget ("Budget 2017"). While Budget 2017 may be known more for the


So Many Options: An Overview of Equity Compensation and Incentives
  • Aird & Berlis LLP | Aird & McBurney LP
  • Canada
  • February 17 2017

This article examines common forms of equity compensation, specifically option plans, restricted share unit ("RSU") plans and deferred share unit


So Many Options: An Overview of Equity Compensation and Incentives
  • Aird & Berlis LLP | Aird & McBurney LP
  • Canada
  • February 10 2017

This article examines common forms of equity compensation, specifically option plans, restricted share unit ("RSU") plans and deferred share unit


Pension Risk Management: Income and Commodity Tax
  • Borden Ladner Gervais LLP
  • Canada
  • December 1 2016

Risk management relating to pension plans has been a much-discussed topic among plan sponsors and administrators in recent years, particularly after


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