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Results: 1-10 of 117

Denial of coverage for medical marijuana under employee benefit plan found to be discriminatory
  • McCarthy Tétrault LLP
  • Canada
  • March 9 2017

In 2010, Mr. Skinner was involved in a motor vehicle accident while working, and subsequently developed a physical and mental disability. After


Equity-based compensation plans tax considerations
  • McCarthy Tétrault LLP
  • Canada
  • May 31 2008

Equity-based employee compensation plans are varied and sometimes confusing


Federal government announces amendments to the Pension Benefits Standards Regulations
  • McCarthy Tétrault LLP
  • Canada
  • September 22 2014

On September 19, 2014, the federal Department of Finance announced the third tranche of proposed amendments (Proposals) to the Pension Benefits


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


Ontario’s 2015 Budget: pension reforms of the past, present and future
  • McCarthy Tétrault LLP
  • Canada
  • April 23 2015

On April 23, 2015, Minister of Finance Charles Sousa tabled Ontario's 2015 Budget: Building Ontario Up(the Budget). Among other things, the Budget


How to create a better SERP Part II
  • McCarthy Tétrault LLP
  • Canada
  • February 28 2008

The following is the second part of the article on supplementary or supplemental executive or employee retirement plans (SERPs), published in Volume 2, Issue 4 of McCarthy Tétrault Co-Counsel: Business Law Quarterly


The prodigal pension plan member
  • McCarthy Tétrault LLP
  • Canada
  • July 16 2014

It's one of those pension administration nightmares - someone of pensionable age shows up at your door claiming he was an employee 20 years ago and


How to review a SIPP
  • McCarthy Tétrault LLP
  • Canada
  • September 4 2014

A Statement of Investment Policies and Procedures (SIPP) is a legal document that is required by law to be developed and adopted for each registered


The restructuring of Quebec’s multi-employer pension plans
  • McCarthy Tétrault LLP
  • Canada
  • March 19 2015

On February 18, 2015, the Government of Quebec introduced Bill 34, An Act to amend the Supplemental Pension Plans Act with respect to the funding and


Alberta’s new pension legislation: noteworthy changes
  • McCarthy Tétrault LLP
  • Canada
  • September 24 2014

Alberta's new Employment Pension Plans Act (EPPA) and Employment Pension Plans Regulation (EPPR) came into force on September 1, 2014. This new