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So Many Options: An Overview of Equity Compensation and Incentives
  • Aird & Berlis LLP
  • Canada
  • February 17 2017

This article examines common forms of equity compensation, specifically option plans, restricted share unit ("RSU") plans and deferred share unit


So Many Options: An Overview of Equity Compensation and Incentives
  • Aird & Berlis LLP
  • Canada
  • February 10 2017

This article examines common forms of equity compensation, specifically option plans, restricted share unit ("RSU") plans and deferred share unit


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


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

Equity-based employee compensation plans are varied and sometimes confusing


Ontario's Pooled Registered Pension Plans Act Takes Effect
  • McMillan LLP
  • Canada
  • November 28 2016

On November 8, 2016, Ontario Pooled Registered Pension Plans Act, 2015 (“PRPP Act”) and its regulations came into force. We previously commented on


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


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


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


CPP Enhancement is Coming
  • Osler Hoskin & Harcourt LLP
  • Canada
  • October 7 2016

On October 6, 2016 the government introduced Bill C-26, which sets out amendments to enhance the Canada Pension Plan. This follows the recent


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