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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

Employers: be proactive and plan for the Ontario Retirement Pension Plan
  • McMillan LLP
  • Canada
  • September 15 2015

As early as January 2017, employers and employees may be subject to the new Ontario Retirement Pension Plan ("ORPP"). The ORPP will be a

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

Applications for leave to appeal dismissed - 26 February 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • February 27 2015

On appeal from the judgment of the Court of Appeal for Quebec pronounced July 17, 2014. In 2013, the Fédération des producteurs acéricoles du Québec

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

Finance proposes amendments to the "prohibited investment" rules
  • McMillan LLP
  • Canada
  • June 22 2012

In a recent letter (the "Finance Letter") to the Joint Committee of the Canadian Bar Association and the Canadian Institute of Chartered Accountants (the "Joint Committee"), the Department of Finance (Canada) ("Finance") announced its intention to recommend a number of technical amendments to the "prohibited investment" rules (the "PI Rules") in the Income Tax Act (Canada) that govern investments made by registered retirement savings plans ("RRSPs"), registered retirement income funds ("RRIFs") and tax-free savings accounts ("TFSAs", and collectively with RRSPs and RRIFs, "Plans"

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

RRSPs anti-avoidance rules
  • Miller Thomson LLP
  • Canada
  • March 22 2011

The Budget proposes several changes to the Registered Retirement Savings Plans and Registered Retirement Income Funds (both referred to herein as "RRSPs") rules to address concerns regarding the use of RRSPs in certain tax planning strategies, including "RRSP strips"

If it sounds too good to be true
  • Stikeman Elliott LLP
  • Canada
  • March 4 2010

Budget 2010 reads very well