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North America tax news & developments - Volume 14, Issue 2

USA - May 2 2014 The US Department of the Treasury recently published its Green Book, which contains detailed descriptions of the tax proposals in the President’s...

Stephen W. Long, Matthew S. Mock, Erin Tyler Brewster, Imke Gerdes, John D. Barlow.

End of Canadian immigration trusts

Canada - February 19 2014 On February 11, 2014, the Canadian Federal Minister of Finance ("Minister") released his 2014 Budget and among the proposals was an announcement to...

Brian D. Segal.

Canada’s 2010 Budget international tax changes

Canada - March 12 2010 Foreign investors, particularly private equity funds, have expressed frustration with the complexity of the reporting requirements under section 116 of the Canadian Income Tax Act (the Act) with respect to the disposition of investments in taxable Canadian property (TCP) such as shares of Canadian companies that are not listed on a stock exchange....

Brian D. Segal, James R. Sennema, Salvador M. Borraccia.

Canadian changes to taxation of stock options

Canada - March 12 2010 An employee who exercises a stock option is generally required to include in employment income a taxable benefit equal to the difference between the fair market value of the shares on the date of acquisition and the exercise price paid by the employee....

Brian D. Segal, James R. Sennema, Salvador M. Borraccia.