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Results: 1-10 of 115

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

Equity-based employee compensation plans are varied and sometimes confusing


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


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


The Trouble With Tribbles (and Sale of Business Pension Transfer Rules)
  • McCarthy Tétrault LLP
  • Canada
  • July 18 2016

Ontario has had new sale of business pension transfer rules (the Transfer Rules) since January 1, 2014. The Transfer Rules are found in section 80 of


Bill 39 Voluntary Retirement Savings Plans Act
  • McCarthy Tétrault LLP
  • Canada
  • October 25 2013

On May 8, 2013, the Government of Québec tabled Bill 39, Voluntary Retirement Savings Plans Act (Bill). On April 17, 2013, an expert committee


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


The 2016 proxy season: updates to the ISS Canadian proxy voting guidelines
  • McCarthy Tétrault LLP
  • Canada
  • November 25 2015

On November 20, 2015, Institutional Shareholder Services Inc. (“ISS”) released its updated Canadian proxy voting guidelines for meetings on or after


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


Advisory Committees in Ontario
  • McCarthy Tétrault LLP
  • Canada
  • March 16 2016

Effective as of a date yet to be announced, advisory committees in Ontario will get a little more complicated. Whether or not you are already dealing