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Accord de principe sur le RPC : le RRPO ne verra pas le jour si l’accord est ratifié
  • Blake Cassels & Graydon LLP
  • Canada
  • June 21 2016

Le gouvernement fédéral et les provinces, à l’exception du Québec et du Manitoba, ont conclu un accord de principe sur la bonification du Régime de


An Expanded Canada Pension Plan (and a Very Questionable Future for the Ontario Retirement Pension Plan)
  • McCarthy Tétrault LLP
  • Canada
  • June 21 2016

The Ontario Retirement Pension Plan (ORPP) seemed like a sure thinguntil it wasn’t. Yesterday, Bill Morneau, the federal Minister of Finance, and


Thirty per cent rule update and tax policy review
  • Gowling WLG
  • Canada
  • June 13 2016

The federal government is reviewing one of the investment rules that applies to registered pension plan investments. The review is considering both


To Deduct or Not to Deduct - The Stock Option Benefit Conundrum
  • McCarthy Tétrault LLP
  • Canada
  • June 1 2016

Depending on how an employee stock option plan is structured, it may be possible for an employee having exercised in-the-money stock options to


TCC rejects tax director’s argument on tax cost of US dollar stock option shares
  • Thorsteinssons LLP
  • Canada
  • May 29 2016

In Canada, the taxation of employee stock options is governed by s. 7 of the Income Tax Act (Canada): see Rogers Estate v The Queen, 2014 TCC 348 at


Pension update: Countdown to Nova Scotia Pooled Registered Pension Plans
  • Stewart McKelvey
  • Canada
  • May 17 2016

On May 4, 2016, the Nova Scotia Pooled Registered Pension Plans Act ("PRPP Act") was proclaimed in force, and finalized Pooled Registered Pension


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
  • Vietnam, Romania, Russia, Spain, Sweden, United Kingdom, USA, Canada, China, Denmark, European Union, Israel, OECD, Argentina, Australia, Belgium
  • 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
  • United Kingdom, USA, Vietnam, Switzerland, Taiwan, Thailand, Turkey, Ukraine, United Arab Emirates, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Peru, Philippines, Poland, Portugal, Russia, Saudi Arabia, Malaysia, Mexico, Morocco, Netherlands, New Zealand, Norway, India, Indonesia, Ireland, Israel, Italy, Japan, Egypt, Finland, France, Germany, Hong Kong, Hungary, Canada, Chile, China, Colombia, Czech Republic, Denmark, Argentina, Australia, Austria, Belgium, Brazil
  • 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


Pooled Registered Pension Plans ("PRPPs") in Nova Scotia
  • Stewart McKelvey
  • Canada
  • April 22 2016

Pooled Registered Pension Plans (“PRPPs”) are closer to becoming a reality for Nova Scotian employers. PRPPs were established by the Federal