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Results: 1-10 of 110

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

Equity-based employee compensation plans are varied and sometimes confusing


DB Pension Plans and Ontario’s Consultation on Solvency Funding Rules - Now is the Opportunity for Employers to Speak Up
  • McCarthy Tétrault LLP
  • Canada
  • August 10 2016

Employers that sponsor defined benefit (“DB”) pension plans know that contribution requirements can be volatile and onerous, especially given current


Group benefits are not wages
  • McCarthy Tétrault LLP
  • Canada
  • July 17 2015

On May 27, 2015, the Quebec Court of Appeal released its decision in Syndicat des employées et employés professionnels et de bureau, section locale


Don’t make promises you can’t keep (even inadvertent ones) - a good lesson for all BC employers
  • McCarthy Tétrault LLP
  • Canada
  • April 19 2016

The recent decision of the BC Supreme Court in Feldstein v. 364 Northern Development Corporation provides a cautionary tale for well-meaning


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


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


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


The Lorax speaks to pension fund administrators - and they better listen!
  • McCarthy Tétrault LLP
  • Canada
  • October 28 2014

A proposed change to pension fund investment regulations in Ontario will require pension fund administrators to include in their statements of


Ontario budget 2014: the pension budget
  • McCarthy Tétrault LLP
  • Canada
  • May 1 2014

On May 1, 2014, Minister of Finance Charles Sousa tabled Ontario's 2014 Budget, Building Opportunity - Securing Our Future (the Budget). Among other


2010 federal budget commentary: employee stock options and Section 116 relief
  • McCarthy Tétrault LLP
  • Canada
  • June 4 2010

Following the resumption of Parliament, the minority Harper government released its fifth Budget on March 4, 2010 (Budget 2010