Lynne Lacoursière

Give it back! Issues for Canadian companies to consider now in light of pending U.S. compensation clawback rules to become effective later this year

Canadian issuers listed on a U.S. stock exchange must adopt or revise their policies and practices...

2023: Time to revisit your equity plan design and disclosure

This year, new Canadian non-GAAP disclosure rules and TSX Venture Exchange (TSX-V) listing requirements have had an impact on Canadian issuers...

New pay versus performance disclosure requirements coming into effect for issuers providing executive compensation disclosure in accordance with U.S. rules

The United States Securities and Exchange Commission (SEC) adopted new pay versus performance disclosure requirements which will apply to proxy...

Executive compensation challenges both new and old

The Ontario Court of Appeal sensibly overturned a lower court decision refusing to enforce a clause requiring the forfeiture of equity grants on...

A year of upheavals and dashed expectations: Executive compensation developments in 2020

Executive compensation plans were upended in 2020 as a result of the dramatic impact of the COVID-19 pandemic on business plans and the extraordinary...

Executive compensation: On the cusp of change

The past twelve months saw several developments that will have a significant impact on compensation practices in 2020.

Canadian government introduces tax legislation applying to employee stock options granted on or after January 1, 2020

On June 17, 2019, the Canadian government tabled a Notice of Ways and Means Motion with proposed amendments to the Income Tax Act (Canada) to...

Budget 2019 limits employee stock option benefits but signals possible tax deductions for employers

The 2019 federal budget proposes to impose an annual cap on stock options granted to an employee that will be eligible for the Stock Option Deduction.