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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

Applications for leave to appeal dismissed - 26 February 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • February 27 2015

On appeal from the judgment of the Court of Appeal for Quebec pronounced July 17, 2014. In 2013, the Fédération des producteurs acéricoles du Québec

Federal Budget 2015
  • Hicks Morley Hamilton Stewart Storie LLP
  • Canada
  • April 23 2015

On April 21, 2015, the Minister of Finance tabled the 2015 Federal Budget, "Strong Leadership: A Balanced-Budget, Low-Tax Plan for Jobs, Growth and

IRS clarifies some same-sex marriage issues, but leaves retroactive employee plan relief open
  • Osler Hoskin & Harcourt LLP
  • Canada
  • September 11 2013

Ever since the U.S. Supreme Court struck down the central provision of the Defense of Marriage Act (DOMA) defining marriage as between a man and a

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

Federal Court of Appeal affirms tax court decision that payment to extinguish employee stock option plan is capital expenditure: Imperial Tobacco Canada Limited v. The Queen
  • Dentons
  • Canada
  • November 14 2011

On November 10, 2011, the Federal Court of Appeal (the “FCA”) delivered a unanimous decision in Imperial Tobacco Canada Limited v. The Queen, 2011 FCA 308

NFP Q&A: employer-provided parking can be a taxable benefit to an employee
  • Borden Ladner Gervais LLP
  • Canada
  • February 5 2014

Although providing employees with parking may appear to be a benefit for employees, it can also adversely affect an employee (and even the employer

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

Federal budget 2012 changes
  • Borden Ladner Gervais LLP
  • Canada
  • April 11 2012

The March 29, 2012 federal budget (“Budget 2012”) included several proposed changes in the pension and benefits area

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