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2023: Time to revisit your equity plan design and disclosure

Author(s): Andrew MacDougall, Lynne Lacoursière, Kelly O’Ferrall, Nick Guadagnolo, Diana Yeung

Jan 11, 2023

This year, new Canadian non-GAAP disclosure rules and TSX Venture Exchange (TSX-V) listing requirements have had an impact on Canadian issuers, especially those listed on the TSX-V. U.S. rulemaking over the course of the last 12 months is expected to result in material changes to design and disclosure of executive compensation arrangements for Canadian issuers listed on U.S. stock exchanges in 2023 and beyond. These new U.S. rules may eventually influence Canadian rules or practice in the future...

Read or listen to this Legal Year in Review 2022 article