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Results: 1-10 of 717

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


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


Article XV(2) of the Canada-U.S. Treaty problems impacting Canadian employees working in the U.S.
  • Gowling WLG
  • Canada, USA
  • May 4 2011

The 5th Protocol to the Canada-United States Tax Convention (1980) (the “Treaty”), which entered into force on December 15, 2008, introduced several significant and highly anticipated changes to the Treaty. There were also several minor amendments made to the Treaty, including one to Article XV that was intended only to be clarifying in nature


So Many Options: An Overview of Equity Compensation and Incentives
  • Aird & Berlis LLP | Aird & McBurney LP
  • Canada
  • February 10 2017

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


Higher taxes for senior executives and stock options in Canada
  • Fasken Martineau DuMoulin LLP
  • Canada
  • November 27 2015

Senior executives in Canada will pay higher taxes when the new federal government implements the Liberal campaign platform. The platform calls for


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


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


Changing pension investment rules: part II - member choice accounts
  • Fasken Martineau DuMoulin LLP
  • Canada
  • November 9 2015

Changes to Canadian pension investment rules are coming into force, at the federal level and in Ontario and British Columbia. This bulletin addresses


CRA administrative relief for retroactive lump sum payments in lieu of missed pension benefits
  • Borden Ladner Gervais LLP
  • Canada
  • May 22 2009

Delays in the commencement of pension benefit payments to a member or hisher survivor sometimes inadvertently occur


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