We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 522

Canada and US pension and employee benefits: important differences
  • Norton Rose Fulbright Canada LLP
  • Canada, USA
  • August 8 2008

The Canadian and U.S. marketplaces share many similarities, which has led to the creation of vibrant, rapidly-growing cross-border companies


Pensions Newsletter - December 2016
  • Blake Cassels & Graydon LLP
  • Canada, USA
  • December 14 2016

In 2005, a former branch manager of TD Bank (Plaintiff), after being terminated, elected to invest the commuted value of his pension in a retirement


Global Equity Matrix - April 2016
  • Baker McKenzie
  • Argentina, Vietnam, Thailand, Turkey, Ukraine, United Arab Emirates, United Kingdom, USA, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Poland, Portugal, Russia, Saudi Arabia, Singapore, Slovakia, Morocco, Netherlands, New Zealand, Norway, Peru, Philippines, Ireland, Israel, Italy, Japan, Malaysia, Mexico, France, Germany, Hong Kong, Hungary, India, Indonesia, China, Colombia, Czech Republic, Denmark, Egypt, Finland, Australia, Austria, Belgium, Brazil, Canada, Chile
  • April 28 2016

Tax on spread at exercise. Tax on sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A personal assets tax


Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, China, France, India, Thailand, United Kingdom, USA, Vietnam, Ireland, Israel, Japan, Malaysia, Philippines, Singapore
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide


Article XV(2) of the Canada-U.S. Treaty problems impacting Canadian employees working in the U.S.
  • Gowling WLG
  • Canada, USA
  • May 4 2011

The 5th Protocol to the Canada-United States Tax Convention (1980) (the “Treaty”), which entered into force on December 15, 2008, introduced several significant and highly anticipated changes to the Treaty. There were also several minor amendments made to the Treaty, including one to Article XV that was intended only to be clarifying in nature


The financial report May 1, 2014 - news from the Americas
  • DLA Piper LLP
  • Canada, USA
  • May 1 2014

According to CFO.com, two new internet applications have been introduced that may assist companies interested in effectively employing the US Jump


Canadian clawbacks: increasing but still voluntary
  • Blake Cassels & Graydon LLP
  • Canada, USA
  • January 16 2014

"Clawbacks" are arrangements under which an employee forfeits previously awarded compensation, usually either as a result of a misstatement of the


Private equity fund deemed trade or business
  • Hodgson Russ LLP
  • Canada, USA
  • October 31 2013

In my previous post on this blog, I discussed the possibility of a Canadian company being called upon to pay for an affiliated U.S. company's pension


Checkmate: Third Circuit holds automatic stay bars participation in U.K. pension proceedings
  • Bracewell LLP
  • Canada, United Kingdom, USA
  • January 19 2012

A recent decision by the Third Circuit in the Nortel Group bankruptcy reinforces the worldwide reach of the automatic stay and the narrow scope of the police power exception under section 362(b)(4) of the Bankruptcy Code


The financial report March 20, 2014 - news from the Americas
  • DLA Piper LLP
  • Canada, USA
  • March 20 2014

The US Department of Labor published for comment a proposal that would require pension plan service providers to furnish pension plan fiduciaries