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Employers’ Guide to the Ontario Retirement Pension Plan
  • Dickinson Wright PLLC
  • Canada
  • February 4 2016

The Ontario Retirement Pension Plan (the ORPP), will be a provincially-managed plan that, like the Canada Pension Plan, will be funded by equal


The Ontario Retirement Pension Plan - An Update
  • Miller Thomson LLP
  • Canada
  • January 29 2016

As we reported in 2015, the Ontario government intends to introduce the Ontario Retirement Pension Plan (ORPP) as a supplement to the Canada Pension


Taxpayer’s Attempt at Pleading “Sham” Fails
  • Thorsteinssons LLP
  • Canada
  • January 29 2016

In a rather bold move, the taxpayer in Coast Capital Savings Credit Union v. Canada (2015 TCC 195) claimed that it was the victim of a "sham" and


Proposed changes to tax rules on stock options
  • Lavery de Billy LLP
  • Canada
  • January 6 2016

The election of a majority Liberal government last October 19 signaled that there would be numerous changes to Canadian tax policy, particularly for


Changements proposés aux règles fiscales sur les options d’achat d’actions
  • Lavery de Billy LLP
  • Canada
  • January 6 2016

L’élection d’un Gouvernement libéral majoritaire le 19 octobre dernier est annonciatrice de nombreux changements à la politique fiscale canadienne


Legal trends: pensions, benefits & executive compensation
  • Blake Cassels & Graydon LLP
  • Canada
  • December 31 2015

The newly elected federal Liberal government is committed to exploring enhancements to the Canada Pension Plan (CPP). At the same time, the


Legal Year in Review
  • Osler Hoskin & Harcourt LLP
  • Canada
  • December 9 2015

Recently elected governments at both the federal and provincial levels had a major impact on Canadian business in 2015, introducing a number of


CRA positions on Deferred Share Unit plans and Private Health Services Plans
  • Blake Cassels & Graydon LLP
  • Canada
  • December 7 2015

In November of this year at the Canadian Tax Foundation's 67th Annual Tax Conference (Conference), the Canada Revenue Agency (CRA) announced its


Positions de l’ARC sur les régimes d’unités d’actions différées et les régimes privés d’assurance-maladie
  • Blake Cassels & Graydon LLP
  • Canada
  • December 7 2015

En novembre 2015, lors de la 67e Conférence annuelle en fiscalité de la Fondation canadienne de fiscalité (la Conférence ), l’Agence du revenu du


Summary of selected comments by CRA at CTF annual conference in Montreal
  • Thorsteinssons LLP
  • Canada
  • November 29 2015

The following are selected corporate tax items discussed by the CRA at the Canadian Tax Foundation's annual conference in Montreal last week. The