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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

Canadian tax: recent changes to the employee stock options rules
  • Miller Thomson LLP
  • Canada
  • July 21 2010

Generally, pursuant to subsection 7(1) of the Income Tax Act (Canada) (the "Act") where an employer has agreed to sell securities of its capital stock to an employee, the employee is deemed to have received a taxable benefit from employment equal to the value of the securities at the time the employee acquired them, minus the total of the amount paid by the employee for the securities

Tax-free savings account and employee stock options
  • McMillan LLP
  • Canada
  • October 14 2009

Taxpayers have generally avoided contributing public company employee stock options to a registered retirement savings plan (RRSP

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

Proposed changes to tax rules on stock options
  • Lavery de Billy LLP
  • Canada
  • January 6 2016

The election of a majority Liberal government last October 19 signaled that there would be numerous changes to Canadian tax policy, particularly for

Executive Compensation in Canada - Lexology Navigator Q&A
  • Osler Hoskin & Harcourt LLP
  • Canada
  • September 16 2014

A structured guide to executive compensation law and practice in Canada

Employers’ Guide to the Ontario Retirement Pension Plan
  • Dickinson Wright PLLC
  • Canada
  • February 4 2016

The Ontario Retirement Pension Plan (the ORPP), will be a provincially-managed plan that, like the Canada Pension Plan, will be funded by equal

Individual pension plans
  • Miller Thomson LLP
  • Canada
  • March 22 2011

Defined-benefit Registered Pension Plans ("RPPs") may be established for the owner-manager of a corporation

Pension claims in employee termination cases
  • McMillan LLP
  • Canada
  • May 16 2012

Introduction In Canada, when an employment relationship is terminated without cause, the employer must provide the terminated employee with reasonable notice or pay in lieu of notice

If it sounds too good to be true
  • Stikeman Elliott LLP
  • Canada
  • March 4 2010

Budget 2010 reads very well