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Results: 1-10 of 646

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

Equity-based employee compensation plans are varied and sometimes confusing


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


Proposed GSTHST amendments relating to pension plans
  • Osler Hoskin & Harcourt LLP
  • Canada
  • August 8 2016

On July 22, 2016 (the Announcement Date), the Department of Finance released a package of draft legislative amendments that includes proposed changes


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


Proposed changes to tax rules on stock options
  • Lavery de Billy LLP
  • Canada
  • January 6 2016

The election of a majority Liberal government last October 19 signaled that there would be numerous changes to Canadian tax policy, particularly for


Ontario Takes Action on Pension Funding Reform
  • Bennett Jones LLP
  • Canada
  • August 4 2016

In November of last year, as part of its 2015 Economic Outlook and Fiscal Review, the Ontario government announced its plans to review the current


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


No tax deduction for employee stock surrender payments
  • Borden Ladner Gervais LLP
  • Canada
  • August 31 2012

The Supreme Court of Canada has dismissed an application for leave to appeal in Imperial Tobacco Canada Limited v The Queen


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


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