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 610

TCC rejects tax director’s argument on tax cost of US dollar stock option shares
  • Thorsteinssons LLP
  • Canada
  • May 29 2016

In Canada, the taxation of employee stock options is governed by s. 7 of the Income Tax Act (Canada): see Rogers Estate v The Queen, 2014 TCC 348 at


A Quick Guide to the Taxation of Retiring Allowances
  • Dentons
  • Canada
  • May 12 2016

When an employee's employment is terminated without cause, the employee will typically receive some form of a terminationseverance payment. All or


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

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


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


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


Federal Budget 2016 - Pension Issues
  • Blake Cassels & Graydon LLP
  • Canada
  • March 23 2016

The Budget announces that the federal government will shortly be launching a public consultation on the usefulness of the 30-per-cent investment


Budget fédéral 2016 - mesures relatives à la retraite
  • Blake Cassels & Graydon LLP
  • Canada
  • March 23 2016

Dans son budget 2016 (le Budget ), le gouvernement fédéral annonce un certain nombre de mesures concernant les régimes de pension et autres


No Changes to Taxation of Stock Options
  • Stikeman Elliott LLP
  • Canada
  • March 23 2016

On March 22, 2016, the Liberal Government delivered its first budget which focuses on the growth of the middle class. As outlined in our previous post


Employee Stock Options: Canadian Tax Changes Coming in March?
  • Borden Ladner Gervais LLP
  • Canada
  • March 1 2016

Many employers grant options to their employees to buy stock of the employer as a form of compensation. Employee stock options are favorably taxed


Pension Alert ORPP Update: New Key Developments on the Ontario Retirement Pension Plan
  • Borden Ladner Gervais LLP
  • Canada
  • February 24 2016

The Ontario Government has made two major announcements in the last two months regarding the Ontario Retirement Pension Plan ("ORPP"): a one-year