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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


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


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


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


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


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


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


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


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