Corporate Tax

by Elias Zafiridis

The Taxation of Stock Options and Other Equity-Based Compensation

Stock options and other equity-based compensation are commonly used by companies to attract, retain, and incentivize employees. However, commensurate ...

by Matthew Pollock

Directors’ Personal Liability for Tax in Canada

From Boardroom to Courtroom: Unpacking Directors’ Personal Liability Understanding directors’ personal liability for tax assessments in Ca...

by Caroline McPhail

Updating the GAAR

The GAAR, or General Anti-Avoidance Rule, is a rule meant to prevent abusive tax avoidance. It functions by denying Canadian taxpayers the benefits of...

by Yona Traubici

A Tax on Repurchases of Equity, Including Share Buybacks

The 2023 Federal Budget included draft legislation which would implement a 2% tax on public corporations’ repurchasing of shares from their investor...

by Rafia Javaid

Strengthening the Intergenerational Business Transfer Framework

The Intergenerational Business Transfer (“IBT”) regulations came into effect on June 29, 2021, through Bill C-208. Before this, when paren...

by Bhavika Chadha

Overview of the Employee Ownership Trust

Employee ownership is used to describe any arrangement in which a company’s employees may own shares in the company or the right to the value of sha...