On the heels of the January 31, 2025 announcement from the Minister of Finance to defer the effective date of the increase to the capital gains/stock option inclusion rate (from 50% to 66.67%) to January 1, 2026, new Prime Minister Mark Carney announced on March 21, 2025 that the liberals would not pursue the legislative change, which effectively means that the capital gains/stock option inclusion rate will remain at its original 50% rate for the foreseeable future. …
Latest Posts
- Liberals Announce They Will Not Pursue Capital Gains/Stock Option Inclusion Rate Increase
- Global Share Plan Update (March 2025)
- Canada: New Capital Gains/Stock Option Inclusion Rate Implementation Delayed until January 1, 2026
- Proposed Regulations Implementing the Expanded Definition of “Covered Employee” Under Code Section 162(m)
- How Employers Can Help Employees Affected by the Wildfires Tax-Free
- ISS Releases Executive Compensation and Equity Plan Policy Updates for the 2025 Proxy Season
- Annual Filing & Reporting Requirements for Global Employee Share Plans
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Recent
We have released the March 2025 edition of our “Clients & Friends Newsletter,” which reviews the latest developments…
Latest Developments On January 31, 2025, the Canadian Minister of Finance and Intergovernmental Affairs announced a deferral of…
On January 14, 2025, the Internal Revenue Service (“IRS”) published proposed regulations (the “Proposed Regulations”) under Section 162(m)…
The wildfires in Los Angeles County have wreaked devastation in the area, with thousands of homes and other…
Institutional Shareholder Services (ISS) has released its executive compensation and equity plan policy updates for the 2025 proxy…
It is almost the end of the calendar year and time for multinational companies to consider the necessary…