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Fixing Contribution Errors for Defined Contribution Pension Plans

What You Need to Know About Draft Amendments to the Federal Income Tax Act and Regulations - On February 4, 2022, the Canadian federal government released draft legislation to implement a variety of proposed tax measures,...more

Formula-Based Employee Appreciation Rights: New CRA Positions Raise the Spectre of Salary Deferral Arrangement

Many employers utilize formula-based appreciation rights (Appreciation Rights) as a mechanism to attract, retain and incentivize key employees. Particularly common amongst private corporations, Appreciation Rights generally...more

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