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Explore the intricacies of incentivizing employees without falling into salary deferral arrangements, as outlined in the Income Tax Act Canada. This article by Jordan Fremont, Anu Nijhawan, and Hennadiy Kutsenko delves into the nuances of deferred cash bonuses, the Three-Year Bonus Exception, and recent CRA guidance. Essential reading for understanding the tax efficiency and legal implications of employee compensation plans, corporate fiscal policies, and incentive award structuring.

After years of waiting and multiple drafts, the final version of the EU Regulatory Technical Standards on risk retention was published in the Official Journal of the European Union on...

Self-Managed Super Funds (SMSFs) have long been a preferred choice for astute investors seeking greater control and flexibility over their retirement savings. The allure of SMSFs lies in their abilit

The FCA recently published its Consultation Paper on Rules relating to Securitisation. This follows the publication by HM Treasury of the near-final draft of the Securitisation...

/PRNewswire/ -- The "Test & Measurement Equipment Market Research Report by Product Type, Service Type, Vertical, and Region - Global Forecast to 2026 -...