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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


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


An Expanded Canada Pension Plan (and a Very Questionable Future for the Ontario Retirement Pension Plan)
  • McCarthy Tétrault LLP
  • Canada
  • June 21 2016

The Ontario Retirement Pension Plan (ORPP) seemed like a sure thinguntil it wasn’t. Yesterday, Bill Morneau, the federal Minister of Finance, and


Cross-border stock options
  • McMillan LLP
  • Canada
  • September 20 2010

A recent technical interpretation (TI) issued by the Canada Revenue Agency (CRA) illustrates the issues faced by employees who hold stock options and who move to or from Canada


To Deduct or Not to Deduct - The Stock Option Benefit Conundrum
  • McCarthy Tétrault LLP
  • Canada
  • June 1 2016

Depending on how an employee stock option plan is structured, it may be possible for an employee having exercised in-the-money stock options to


Taxpayer’s Attempt at Pleading “Sham” Fails
  • Thorsteinssons LLP
  • Canada
  • January 29 2016

In a rather bold move, the taxpayer in Coast Capital Savings Credit Union v. Canada (2015 TCC 195) claimed that it was the victim of a "sham" and


Will tax treatment for Canadian stock options change?
  • Davies Ward Phillips & Vineberg LLP
  • Canada
  • October 29 2015

The newly elected Liberal government indicated in its election platform that it intends to increase taxes on employee stock option benefits by


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


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


Applications for leave to appeal dismissed - 10 July 2015
  • Gowling WLG
  • 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