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Federal Budget 2015: changes for pension and benefit plans
  • Osler Hoskin & Harcourt LLP
  • Canada
  • April 23 2015

On Tuesday, the federal government tabled its 2015 pre-election budget, which included a few announcements that will be of interest to employers. Of

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

New tuition benefit: tax-free for your employees!
  • Borden Ladner Gervais LLP
  • Canada
  • October 2 2013

Despite challenging economic times, many corporations across Canada remain committed to advancing employee education through tuition reimbursement

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

Selected international tax & legal consequences
  • Baker & McKenzie
  • Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, India, Indonesia, Ireland, Israel, Italy, Japan, Denmark, Finland, France, Germany, Hong Kong, Hungary, Brazil, Canada, Chile, China, Colombia, Czech Republic, Argentina, Australia, Austria, Belgium
  • August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, China, France, Singapore, Thailand, United Kingdom, USA, Vietnam, India, Ireland, Israel, Japan, Malaysia, Philippines
  • 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

CRA releases animal welfare guidance
  • Miller Thomson LLP
  • Canada
  • September 30 2011

In the February issue of the Charities and Not-for-profit Newsletter, we reported on the release by CRA of a draft guidance on the promotion of animal welfare, and when this would be considered to be charitable at law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

Employee life and health trusts
  • Borden Ladner Gervais LLP
  • Canada
  • March 15 2010

The Department of Finance recently released proposed amendments to the Income Tax Act (Canada) (the "ITA") relating to employee life and health trusts

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