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Results: 1-10 of 386

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


The inadvertent fiduciary: Mass Mutual crosses the line
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • June 16 2014

Plan fiduciaries are held to the highest performance standards and can be personally liable for breaches of fiduciary responsibility. Because of this


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


New technical interpretation issued by Canada Revenue Agency on stock options will spark debate
  • Fox Rothschild LLP
  • Canada, USA
  • November 8 2011

A recent technical interpretation issued by the Canada Revenue Agency, Technical Interpretation 2011-0393411E5, provides that under Article XV of the Canada-U.S. Income Tax Convention, that after 2008, when a U.S. resident employee of a Canadian resident corporation acquires shares of the corporation on the exercise of employee stock options, the Canada Revenue Agency (CRA) would disallow that the income from the taxable amount would qualify for exemption from Canadian income tax under the Canada-U.S. Tax Treaty, even if the employer was not present in Canada for more than 183 days


More 401(k) plan fee disclosures: what to do by August 30
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • August 13 2012

For many years, critics of the current 401(k) fee system have claimed that high fees were hidden and not clearly disclosed by vendors


Recent developments for the first quarter 2013
  • Baker & McKenzie
  • Australia, Canada, European Union, France, Germany, Ireland, Switzerland, Turkey, United Kingdom, USA, Israel, Japan, New Zealand, Romania, Russia, Singapore
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter


DOMA's demise has broad impact on U.S. benefit plans: prepare for new claims and practices
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • June 27 2013

When you heard about the invalidation of the part of the Defense of Marriage Act (DOMA) that defined marriage as between a man and a woman by the


U.S. employee benefit plans must comply with Supreme Court’s DOMA decision: what to do now and what is still undecided
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • July 8 2013

When the United States Supreme Court struck down the Defense of Marriage Act (DOMA) provision defining marriage under federal law as between a man


The ABC’s of target benefit plans part II
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • March 17 2014

This is my second blog post in a series regarding target benefit plans (TBPs) (for Part I, which provides a general overview of TBPs, see my March 10


Clarification on the protocol to Canada-US Income Tax Convention
  • Borden Ladner Gervais LLP
  • Canada, USA
  • September 9 2008

Readers will be aware that the September 21, 2007 protocol (the "Protocol") to the Canada-U.S. Income Tax Convention (the "Treaty") results in numerous changes to the Treaty