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An international guide to employment law across 28 countries - Canada
  • Clyde & Co LLP
  • Canada
  • May 23 2017

In Canada, the power to make laws is divided between the federal and provincial governments. Generally, provinces have jurisdiction over employment

Transfer-pricing audits and executive share awards.
  • Thorsteinssons LLP
  • Canada
  • May 15 2017

Within a multinational group, cross-border transfer-pricing fees often include an inter-company charge in respect of share-compensation awards made

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

Equity-based employee compensation plans are varied and sometimes confusing

New technical interpretation issued by Canada Revenue Agency on stock options will spark debate
  • Fox Rothschild LLP
  • Canada, USA
  • November 8 2011

A recent technical interpretation issued by the Canada Revenue Agency, Technical Interpretation 2011-0393411E5, provides that under Article XV of the Canada-U.S. Income Tax Convention, that after 2008, when a U.S. resident employee of a Canadian resident corporation acquires shares of the corporation on the exercise of employee stock options, the Canada Revenue Agency (CRA) would disallow that the income from the taxable amount would qualify for exemption from Canadian income tax under the Canada-U.S. Tax Treaty, even if the employer was not present in Canada for more than 183 days

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

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

Ontario budget 2017: Changes for DC plans and possible relief for plan administrators who cannot locate plan members
  • Osler Hoskin & Harcourt LLP
  • Canada
  • May 2 2017

In the Ontario budget released on April 27, 2017, the government indicated that it will be taking steps to address the regulatory framework related

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

Higher taxes for senior executives and stock options in Canada
  • Fasken Martineau DuMoulin LLP
  • Canada
  • November 27 2015

Senior executives in Canada will pay higher taxes when the new federal government implements the Liberal campaign platform. The platform calls for

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