Latest Developments On January 31, 2025, the Canadian Minister of Finance and Intergovernmental Affairs announced a deferral of the entry into force of amendments to the capital gains inclusion rate increase (directly impacting stock option income inclusions). Originally set to take effect on June 25, 2024, the new effective date is now January 1, 2026. This announcement provides clarity on the administration of income tax withholdings on stock option income subject to the preferential regime…
- Canada: New Capital Gains/Stock Option Inclusion Rate Implementation Delayed until January 1, 2026
- Proposed Regulations Implementing the Expanded Definition of âCovered Employeeâ 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
- France: Year-End Tax Reporting Obligations for Employee Share Plans
- C-Suite Safety and Employer-Provided Security â Is Your Company’s Security Program Designed with Tax Considerations in Mind?
- IRS Introduces New Form 15620 for Section 83(b) Elections
Recent
On January 14, 2025, the Internal Revenue Service (âIRSâ) published proposed regulations (the âProposed Regulationsâ) 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…
Employer reporting obligations relating to French-qualified awards For French-qualified1 stock options or BSPCEs2 exercised in 2024 and French-qualified…
News headlines reinforce what every business knows â that there are business reasons for providing security to C-suite…