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Canada Payroll Taxes

Mintz - Employment Viewpoints

Canada Revenue Agency: Remote Workers Payroll Guidance

It is undoubtedly true that the employment relationship has changed because of the pandemic. The era of hybrid and remote workers is likely here to stay, at least for the time being, and this has left employers, the...more

Bennett Jones LLP

Incentivizing Employees: Avoiding a Salary Deferral Arrangement

Bennett Jones LLP on

Incentivizing employees is a critical component of most business strategies. Employers may implement arrangements for deferred cash bonuses, often subject to the satisfaction of certain criteria. From a tax perspective, the...more

Miller Canfield

Global Payroll Now Applies to Severance Pay Calculations in Ontario

Miller Canfield on

The world is shrinking, and the cost to multinational employers may have grown because of it. In Hawkes v. Max Aicher (North America) Ltd., 2021 ONSC 4290 ("Hawkes"), Mr. Hawkes was originally denied severance pay...more

Freeman Law

International Tax Treaty: Canada

Freeman Law on

Quick Summary. In 1867, the United Kingdom passed a Parliamentary act establishing what is now known as Canada. Today, Canada, the largest country in the Western Hemisphere, is a federation of ten provinces and three...more

Dorsey & Whitney LLP

Unexpected Risks of Early Exercise Incentive Stock Options

Dorsey & Whitney LLP on

Canadian companies and their outside counsel occasionally ask about the ability to grant early exercise incentive stock options (“ISOs”) to limit the impact of the U.S. alternative minimum tax (“AMT”) to their U.S. employees....more

Dickinson Wright

New Rules Provide Relief from Canadian Withholding on Salary Paid to Cross-Border Employees

Dickinson Wright on

Proposed amendments to the Income Tax Act (Canada) (ITA) will provide relief from Canadian payroll withholdings for many non-resident employers whose employees work in Canada on a temporary or short-term basis....more

Blake, Cassels & Graydon LLP

Quebec 2016-2017 Budget: Continued Fiscal Discipline

On March 17, 2016, the Quebec government (Government) unveiled the 2016-2017 budget (Budget). The Government confirmed that it balanced the books for 2015–16 and anticipates maintaining a balanced budget for 2016–17. The...more

Blake, Cassels & Graydon LLP

Doing Business in Canada

This Guide provides non-Canadians with an introduction to the laws and regulations that affect the conduct of business in Canada and, in particular, in the province of Ontario. In some cases, this Guide also identifies issues...more

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