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Results: 1-10 of 532

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


Lessons from Nortel: what do the recent allocation decisions mean?
  • Macfarlanes LLP
  • Canada, United Kingdom, USA
  • May 28 2015

Around 33,000 UK-based pensioners of the Nortel group look set to receive a greater share of the group’s $7bn worldwide assets, following a joint


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


Workplace Policy Institute Insider Report October 2016
  • Littler Mendelson PC
  • Canada, USA
  • October 6 2016

With little more than a month left until Election Day, Congress passed a stopgap funding bill after resolving fights over Zika funding and aid for


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


US Supreme Court’s decision on Obamacare could impact shared spending in Canada
  • Dentons
  • Canada, USA
  • June 28 2012

On June 28, 2012, the Supreme Court of the United States upheld the Constitutionality of the Patient Protection and Affordable Care Act, being health care legislation commonly referred to as “Obamacare”


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


Clients & Friends Newsletter - April 2016
  • Baker McKenzie
  • Spain, Sweden, United Kingdom, USA, Vietnam, Denmark, European Union, Israel, OECD, Romania, Russia, Argentina, Australia, Belgium, Canada, China
  • April 30 2016

On December 17, 2015, the Argentine Central Bank issued Communication “A” 5850 which lifts several exchange control restrictions and allows


The Financial Report August 6, 2015 - news from the Americas
  • DLA Piper LLP
  • Canada, USA
  • August 6 2015

Bloomberg contemplated the US Federal Reserve Board’s plans to reduce liquidity in the overnight lending market by expanding its reverse repo program


IRS simplifies reporting requirements related to interests in certain Canadian retirement plans
  • Steptoe & Johnson LLP
  • Canada, USA
  • October 7 2014

Today the IRS released Revenue Procedure 2014-55, which provides that eligible US citizens and residents with certain Canadian retirement plans will