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Results: 1-10 of 540

Applications for leave to appeal dismissed - 10 July 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • July 9 2015

The applicant was convicted of failing to provide the necessaries of life to a child in necessitous circumstances contrary to s. 215(2)(a)(i) of the


Incorporating a professional practice in ontario: medical, dental, veterinary, chiropractic
  • Miller Thomson LLP
  • Canada
  • July 7 2015

In 2001 the Ontario government changed its laws to allow the incorporation of professional practices. If you are a recent graduate, currently


Federal Budget 2015: changes for pension and benefit plans
  • Osler Hoskin & Harcourt LLP
  • Canada
  • April 23 2015

On Tuesday, the federal government tabled its 2015 pre-election budget, which included a few announcements that will be of interest to employers. Of


Federal Budget 2015
  • Hicks Morley Hamilton Stewart Storie LLP
  • Canada
  • April 23 2015

On April 21, 2015, the Minister of Finance tabled the 2015 Federal Budget, "Strong Leadership: A Balanced-Budget, Low-Tax Plan for Jobs, Growth and


Applications for leave to appeal dismissed - 26 February 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • February 27 2015

On appeal from the judgment of the Court of Appeal for Quebec pronounced July 17, 2014. In 2013, the Fédération des producteurs acéricoles du Québec


CRA rules tracking shares acceptable for DSU plan
  • Thorsteinssons LLP
  • Canada
  • January 26 2015

Paragraph 6801(d) of the Regulations (Reg. 6801(d)) prescribes an exception to the salary deferral arrangement for a deferred share unit (DSU) plan


CRA confirms views on LTD payments to US resident
  • Thorsteinssons LLP
  • Canada, USA
  • November 3 2014

In 2014-0531441E5, the CRA confirmed that payments to a US resident under an unfunded long-term disability (LTD) plan by a Canadian employer would be


IRS simplifies rules for participants in Canadian plans or does it?
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • October 23 2014

Under the US-Canada Income Tax Treaty, U.S. taxpayers who participate in Canadian registered retirement savings plans (RRSPs) and registered


IRS simplifies procedures for electing tax deferral on Canadian retirement plan accrued income
  • Haynes and Boone LLP
  • Canada, USA
  • October 20 2014

The IRS recently issued Revenue Procedure 2014-55, which simplifies the reporting obligation and method to obtain the deferral of U.S. taxation on


Applications for leave to appeal dismissed - 16 October 2014
  • Gowling Lafleur Henderson LLP
  • Canada
  • October 16 2014

On appeal from the judgment of the Court of Appeal for Ontario pronounced January 15, 2014. The applicant was a Crown employee and a member of the