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Private Corporation Retirement Planning Results in $5,400,000 Taxable Benefit to Shareholder
  • MacPherson Leslie & Tyerman LLP
  • Canada
  • August 29 2016

The recent decision of Golini v. R., 2016 TCC 174, serves as a good reminder that, despite the often close relationship between a private corporation

Proposed GSTHST amendments relating to pension plans
  • Osler Hoskin & Harcourt LLP
  • Canada
  • August 8 2016

On July 22, 2016 (the Announcement Date), the Department of Finance released a package of draft legislative amendments that includes proposed changes

Ontario Takes Action on Pension Funding Reform
  • Bennett Jones LLP
  • Canada
  • August 4 2016

In November of last year, as part of its 2015 Economic Outlook and Fiscal Review, the Ontario government announced its plans to review the current

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