We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 751

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


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


So Many Options: An Overview of Equity Compensation and Incentives
  • Aird & Berlis LLP | Aird & McBurney LP
  • Canada
  • February 17 2017

This article examines common forms of equity compensation, specifically option plans, restricted share unit ("RSU") plans and deferred share unit


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


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


A Director’s Resignation Must Be Signed and Delivered
  • McLennan Ross LLP
  • Canada
  • October 6 2016

Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and


Incorporating a professional practice in ontario: medical, dental, veterinary, chiropractic
  • Miller Thomson LLP
  • Canada
  • July 7 2015

In 2001 the Ontario government changed its laws to allow the incorporation of professional practices. If you are a recent graduate, currently


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


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


Ontario budget 2017: Changes for DC plans and possible relief for plan administrators who cannot locate plan members
  • Osler Hoskin & Harcourt LLP
  • Canada
  • May 2 2017

In the Ontario budget released on April 27, 2017, the government indicated that it will be taking steps to address the regulatory framework related