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Canadian Deposit Insurance - Framework Under Review
  • McCarthy Tétrault LLP
  • Canada
  • October 4 2016

On September 16, 2016, Canada’s federal Department of Finance launched a consultation process on the deposit insurance framework. The consultation


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


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

Equity-based employee compensation plans are varied and sometimes confusing


Executive, Beware the Tax Man
  • McCarthy Tétrault LLP
  • Canada
  • April 7 2016

The world of executive compensation is a strange one. Not only does it operate at the intersection of corporate, employment, securities and tax law


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


Did bringing a class action over changes in post-retirement benefits just get easier?
  • McCarthy Tétrault LLP
  • Canada
  • February 13 2014

On January 16, 2014, the Supreme Court of Canada released its long-anticipated decision in Vivendi Canada Inc. v. Dell'Aniello. The decision affirmed


Pension benefits not deductible from wrongful dismissal damages
  • McCarthy Tétrault LLP
  • Canada
  • December 15 2013

The Supreme Court of Canada has decided that pension benefits received by a dismissed employee are not to be deducted from an award of wrongful


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


Indalex priority case decided Ontario Court of Appeal gives priority to pension plan deficiency over secured lenders
  • McCarthy Tétrault LLP
  • Canada
  • April 8 2011

This week, the Ontario Court of Appeal surprised many by deciding that in the context of the CCAA proceedings of Indalex, pension plan deficiency claims can have priority over security held by secured DIP lenders


The state of Ontario pension reform
  • McCarthy Tétrault LLP
  • Canada
  • November 29 2010

On October 29, 2010, Bill 120, the Securing Pension Benefits Now and for the Future Act, 2010, the second phase of pension reform, was released