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Risk-based pension plan review announced by Canada Revenue Agency
  • Borden Ladner Gervais LLP
  • Canada
  • July 28 2015

On July 18th, 2015, the Canada Revenue Agency ("CRA") announced changes to its registered pension plan review process, which will be based upon risk

Applications for leave to appeal dismissed - 10 July 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • July 9 2015

The applicant was convicted of failing to provide the necessaries of life to a child in necessitous circumstances contrary to s. 215(2)(a)(i) of the

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

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

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

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

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

Tax withholding on stock option benefits: will you be ready on January 1, 2011?
  • Stikeman Elliott LLP
  • Canada
  • November 23 2010

Beginning January 1, 2011, virtually every stock option exercise by an employee or director will trigger employer tax withholding and remittance requirements

CRA rules tracking shares acceptable for DSU plan
  • Thorsteinssons LLP
  • Canada
  • January 26 2015

Paragraph 6801(d) of the Regulations (Reg. 6801(d)) prescribes an exception to the salary deferral arrangement for a deferred share unit (DSU) plan