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Executive Compensation & Benefits in Canada

Author(s): Andrew MacDougall, Damian Rigolo, Dov Begun, Hemant Tilak, Paul Litner, Lesha Van Der Bij

June 2015

In this article, which originally appeared in Lexology Navigator, Osler’s executive compensation and pensions professionals examine a number of key provincial and federal legal considerations for employers operating in Canada. Topics include

  • Tax-qualified or registered pension plans, including vesting of benefits, funding of plan liabilities, tax consequences for employers and participants, special fiduciary rules regarding the investment of pension plan assets, and governmental oversight of plan administration and or/insurance coverage of plan benefits in the event of an employer’s insolvency

  • Non-qualified pension and deferred compensation agreements

  • Equity-based compensation arrangements, including the treatment of grants

  • Payment of executive compensation generally, including tax and regulatory limitations

  • Special issues applicable to public companies, including regulatory disclosure, employee transactions and activist investors

  • M&A issues, including pension plan treatment and equity compensation arrangements

  • Health insurance, including the provision of insurance, coverage levels and post-termination coverage

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