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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 Tax Convention Signed Between Canada and the State of Israel
  • Borden Ladner Gervais LLP
  • Canada, Israel
  • October 27 2016

On September 21, 2016, a new income tax convention between the Government of Canada and the Government of the State of Israel (the "New Convention"


Pension Risk Management: Income and Commodity Tax
  • Borden Ladner Gervais LLP
  • Canada
  • December 1 2016

Risk management relating to pension plans has been a much-discussed topic among plan sponsors and administrators in recent years, particularly after


The local government pension scheme investment regulations 2016 have landed
  • Gowling WLG
  • Canada, United Kingdom
  • October 6 2016

The Local Government Pension Scheme (LGPS) (Management and Investment of Funds) Regulations 2016 were published on 23 September 2016, following the


Global Equity Matrix - April 2016
  • Baker McKenzie
  • Argentina, Vietnam, Thailand, Turkey, Ukraine, United Arab Emirates, United Kingdom, USA, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Poland, Portugal, Russia, Saudi Arabia, Singapore, Slovakia, Morocco, Netherlands, New Zealand, Norway, Peru, Philippines, Ireland, Israel, Italy, Japan, Malaysia, Mexico, France, Germany, Hong Kong, Hungary, India, Indonesia, China, Colombia, Czech Republic, Denmark, Egypt, Finland, Australia, Austria, Belgium, Brazil, Canada, Chile
  • 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


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


Article XV(2) of the Canada-U.S. Treaty problems impacting Canadian employees working in the U.S.
  • Gowling WLG
  • Canada, USA
  • May 4 2011

The 5th Protocol to the Canada-United States Tax Convention (1980) (the “Treaty”), which entered into force on December 15, 2008, introduced several significant and highly anticipated changes to the Treaty. There were also several minor amendments made to the Treaty, including one to Article XV that was intended only to be clarifying in nature


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


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


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