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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

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

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

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

NFP Q&A: employer-provided parking can be a taxable benefit to an employee
  • Borden Ladner Gervais LLP
  • Canada
  • February 5 2014

Although providing employees with parking may appear to be a benefit for employees, it can also adversely affect an employee (and even the employer

Tax Court of Canada permits employer deduction of fair market value of stock grant
  • Stikeman Elliott LLP
  • Canada
  • December 7 2012

Equity-based incentive plans have in recent years become a common component of the compensation package for executive employees in Canada

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

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