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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

Private Corporation Retirement Planning Results in $5,400,000 Taxable Benefit to Shareholder
  • MacPherson Leslie & Tyerman LLP
  • Canada
  • August 29 2016

The recent decision of Golini v. R., 2016 TCC 174, serves as a good reminder that, despite the often close relationship between a private corporation

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

CRA positions on Deferred Share Unit plans and Private Health Services Plans
  • Blake Cassels & Graydon LLP
  • Canada
  • December 7 2015

In November of this year at the Canadian Tax Foundation's 67th Annual Tax Conference (Conference), the Canada Revenue Agency (CRA) announced its

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

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

Employee Life and Health Trusts
  • Fasken Martineau DuMoulin LLP
  • Canada
  • February 4 2011

On February 26, 2010, the Department of Finance (Finance) announced amendments to the Income Tax Act (Canada) (the ITA) which introduce a new type of employee benefit trust called an Employee Life and Health Trust (ELHT

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

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

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