The LathamTECH Podcast — Can RSUs Unlock Employee Equity?
Double Vesting Restricted Stock Units
In the recent Wigdor v Facebook Canada Ltd. and Meta Platforms, Inc., 2025 ONSC 4051 decision (the “Decision”), which has not yet been reported, the Ontario Superior Court of Justice upheld the enforceability of restricted...more
The TSX Venture Exchange’s (TSXV) incentive stock option policy was amended in late 2021 to cover a variety of security based compensation commonly used as compensation tools, including deferred share units, performance share...more
A Canadian company (the employer) historically has not issued equity-based awards to employees of its U.S. subsidiaries, but it now is considering doing so. Past posts have addressed potential U.S. income tax pitfalls and the...more
In November of this year at the Canadian Tax Foundation’s 67th Annual Tax Conference (Conference), the Canada Revenue Agency (CRA) announced its current positions on Deferred Share Unit (DSU) conversions; payment events for...more