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The Financial Report, Vol. 6, No. 17
  • DLA Piper
  • Australia, Canada, USA
  • September 15 2017

Earlier this week, an article appearing in The Wall Street Journal stated that state legislatures are moving to bolster investor protections due to

Tax credits for shareholders of explorers: one step closer to a mine
  • Gilbert + Tobin
  • Australia, Canada
  • September 2 2017

The Prime Minister, Malcolm Turnbull, announced today (2 September 2017) that the Junior Mineral Exploration Tax Credit (JMETC) will replace the

Growing Concerns with Proposed Amendments Affecting Private Businesses and their Shareholders
  • Bennett Jones LLP
  • Canada
  • August 10 2017

On July 18, 2017, Minister of Finance Bill Morneau announced sweeping changes to the way private businesses and their shareholders are taxed. The

Tax Proposals Target Canadian Business Owners
  • Davies Ward Phillips & Vineberg LLP
  • Canada
  • August 4 2017

Although Canadian individuals are already subject to some of the highest tax rates in the world, the Canadian federal government released a discussion

Federal Court of Appeal allows 50 stock-option deduction.
  • Thorsteinssons LLP
  • Canada
  • July 24 2017

In order to benefit from the 50 deduction for stock-option-employment income under s. 110(1)(d), the share acquired on exercise of the option must

Éclaircissements utiles à l’intention des administrateurs de régimes relativement aux restrictions visant les placements des régimes de retraite
  • Borden Ladner Gervais LLP
  • Canada
  • June 26 2017

L’Agence du revenu du Canada (l’ ARC ) a récemment revu sa position quant à l’application de limites quantitatives prescrites en vertu de la

An international guide to employment law across 28 countries - Canada
  • Clyde & Co LLP
  • Canada
  • May 23 2017

In Canada, the power to make laws is divided between the federal and provincial governments. Generally, provinces have jurisdiction over employment

Transfer-pricing audits and executive share awards.
  • Thorsteinssons LLP
  • Canada
  • May 15 2017

Within a multinational group, cross-border transfer-pricing fees often include an inter-company charge in respect of share-compensation awards made

Welcome Clarification for Plan Administrators on Pension Investment Restrictions
  • Borden Ladner Gervais LLP
  • Canada
  • May 10 2017

The Canada Revenue Agency ("CRA") recently revisited its position on the application of the quantitative limits applicable under pension laws. The

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