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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


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


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


Executive, Beware the Tax Man
  • McCarthy Tétrault LLP
  • Canada
  • April 7 2016

The world of executive compensation is a strange one. Not only does it operate at the intersection of corporate, employment, securities and tax law


Federal Budget 2016 - Pension Issues
  • Blake Cassels & Graydon LLP
  • Canada
  • March 23 2016

The Budget announces that the federal government will shortly be launching a public consultation on the usefulness of the 30-per-cent investment


No Changes to Taxation of Stock Options
  • Stikeman Elliott LLP
  • Canada
  • March 23 2016

On March 22, 2016, the Liberal Government delivered its first budget which focuses on the growth of the middle class. As outlined in our previous post


Budget fédéral 2016 - mesures relatives à la retraite
  • Blake Cassels & Graydon LLP
  • Canada
  • March 23 2016

Dans son budget 2016 (le Budget ), le gouvernement fédéral annonce un certain nombre de mesures concernant les régimes de pension et autres


Employee Stock Options: Canadian Tax Changes Coming in March?
  • Borden Ladner Gervais LLP
  • Canada
  • March 1 2016

Many employers grant options to their employees to buy stock of the employer as a form of compensation. Employee stock options are favorably taxed


Pension Alert ORPP Update: New Key Developments on the Ontario Retirement Pension Plan
  • Borden Ladner Gervais LLP
  • Canada
  • February 24 2016

The Ontario Government has made two major announcements in the last two months regarding the Ontario Retirement Pension Plan ("ORPP"): a one-year


An Update on the ORPP for Employers
  • Bennett Jones LLP
  • Canada
  • February 17 2016

On February 16, 2016, the Ontario Finance Minister announced a one-year delay in the launch of the Ontario Retirement Pension Plan (ORPP), in order