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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


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
  • MLT Aikins 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