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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


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


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


Employee stock options and the 2010 Federal Budget
  • Cassels Brock & Blackwell LLP
  • Canada
  • March 30 2010

The recent 2010 Federal Budget included a number of significant changes to the tax rules under the Income Tax Act (Canada) (the "Act") applicable to employee stock options


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


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


Equity-based compensation plans tax considerations
  • McCarthy Tétrault LLP
  • Canada
  • May 31 2008

Equity-based employee compensation plans are varied and sometimes confusing


Changing pension investment rules: part II - member choice accounts
  • Fasken Martineau DuMoulin LLP
  • Canada
  • November 9 2015

Changes to Canadian pension investment rules are coming into force, at the federal level and in Ontario and British Columbia. This bulletin addresses


Incorporating a professional practice in ontario: medical, dental, veterinary, chiropractic
  • Miller Thomson LLP
  • Canada
  • July 7 2015

In 2001 the Ontario government changed its laws to allow the incorporation of professional practices. If you are a recent graduate, currently


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