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U.S. and Canadian compensation issues 101: Navigating and structuring awards

February 20, 2018

Emerging and high growth companies must face a wide range of complicated executive compensation issues as they scale. When structuring compensation awards, your business must not only navigate employment law but also complex tax law and many other matters.

In addition, you might also encounter cross-border compensation issues if your business has operations in the U.S., for example, or if you have employees in Canada who are U.S. taxpayers. Understanding and preparing for these issues is key to mitigating risk and minimizing associated expenses. This presentation by Lynne Lacoursière, Co-Chair of Osler’s Executive Compensation Group, explains executive compensation matters your business will have to contend with. Available in both webinar and PowerPoint format, the goal of this presentation is to help you navigate the following issues:

  • commonly used equity awards
  • principal terms of equity incentive plan
  • considerations on a change of control or IPO
  • taxation of employment income in Canada
  • deferred compensation — Section 409A of the Code
  • taxation of commonly used equity awards
    • stock options
    • RSUs/PSUs
    • DSUs
    • restricted shares

For more information, contact Lynne Lacoursière, Co-Chair of Osler’s Executive Compensation Group, at, or 416.862.4719

This presentation is part of Osler’s Emerging and High Growth Companies 101 series, designed to help emerging ventures navigate through the various issues and legal requirements they will encounter throughout their growth cycle.


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