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The Ontario Retirement Pension Plan - An Update
  • Miller Thomson LLP
  • Canada
  • January 29 2016

As we reported in 2015, the Ontario government intends to introduce the Ontario Retirement Pension Plan (ORPP) as a supplement to the Canada Pension


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


Employers’ Guide to the Ontario Retirement Pension Plan
  • Dickinson Wright PLLC
  • Canada
  • February 4 2016

The Ontario Retirement Pension Plan (the ORPP), will be a provincially-managed plan that, like the Canada Pension Plan, will be funded by equal


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


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


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


Legal Year in Review
  • Osler Hoskin & Harcourt LLP
  • Canada
  • December 9 2015

Recently elected governments at both the federal and provincial levels had a major impact on Canadian business in 2015, introducing a number of


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


Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, China, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam, France, India, Ireland, Israel, Japan, Malaysia
  • 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


Summary of selected comments by CRA at CTF annual conference in Montreal
  • Thorsteinssons LLP
  • Canada
  • November 29 2015

The following are selected corporate tax items discussed by the CRA at the Canadian Tax Foundation's annual conference in Montreal last week. The