News & Analysis as of

Vesting Canada

Blake, Cassels & Graydon LLP

La Cour d’appel de l’Alberta se prononce sur une fiducie par interprétation et une ordonnance de dévolution inversée

Le 20 février 2025, la Cour d’appel de l’Alberta (la « CAA ») a publié sa décision dans l’affaire Henenghaixin Corp v. Long Run Exploration Ltd (l’« affaire Henenghaixin ») rejetant une demande d’autorisation d’interjeter...more

Blake, Cassels & Graydon LLP

Constructive Trust Claim Dismissed As Court Backs Reverse Vesting Order

On February 20, 2025, the Alberta Court of Appeal released its decision in Henenghaixin Corp v. Long Run Exploration Ltd, dismissing an application for leave to appeal a decision rendered in the Companies’ Creditors...more

Stikeman Elliott LLP

Supreme Court of Canada Denies Leave to Appeal in Battiston: Notice of Termination Provisions in Stock Award Agreement Upheld

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In a welcome decision for employers, the Supreme Court of Canada recently denied leave to appeal of the Ontario Court of Appeal’s decision in Battiston v. Microsoft Canada Inc., 2021 ONCA 727 (“Battiston”)....more

Bennett Jones LLP

Entitlement to Production Revenues Between the Effective Date and Closing in Insolvency Vesting Orders

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One of the main benefits to a purchaser who buys oil and gas assets in a proceeding under the Companies' Creditors Arrangement Act or a receivership is the near-absolute quieting of title via a "vesting order." In Manitok...more

Blake, Cassels & Graydon LLP

Sous la surface : explorer l’affaire Harte Gold et l’avenir des ordonnances de dévolution inversée

Le 22 avril 2022, la Cour supérieure de justice de l’Ontario (rôle commercial) (la « Cour ») a rendu sa décision dans l’affaire Harte Gold Corp. (Re) (l’« affaire Harte Gold »), laquelle donne des éclaircissements quant à...more

Blake, Cassels & Graydon LLP

Below the Surface: A Deeper Look at Harte Gold and the Future of Reverse Vesting Orders

In the April 2022 decision of Harte Gold Corp. (Re), the Ontario Superior Court of Justice [Commercial List] (the Court) provides guidance on the appropriate use of reverse vesting orders (RVOs) in insolvency proceedings and...more

Stikeman Elliott LLP

Ontario Court Approves of Use of Reverse Vesting Transactions and Provides Guidance for Future Transactions

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The Ontario Superior Court of Justice (Commercial List) (the “Court”) in Re Harte Gold Corp., issued its first published decision on the use of reverse vesting orders (“RVOs”) finding that the Companies’ Creditors Arrangement...more

Blake, Cassels & Graydon LLP

Reverse Vesting Orders and Distressed M&A Opportunities

Although not a new concept, use of the reverse vesting order (RVO) structure to effect distressed M&A transactions in proceedings under the Companies’ Creditors Arrangement Act (Canada) (CCAA) has quickly gained popularity in...more

Bennett Jones LLP

Can an Insolvency Court Extinguish Interests in Land Through Vesting Orders?

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The Ontario Court of Appeal recently released the second of two highly anticipated decisions stemming from the receivership proceedings of Dianor Resources Inc. The first decision clarified the test used to determine when a...more

Dorsey & Whitney LLP

Common U.S. Tax Withholding and Reporting Errors with Respect to Certain RSUs

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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

Dorsey & Whitney LLP

Unexpected Risks of Early Exercise Incentive Stock Options

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Canadian companies and their outside counsel occasionally ask about the ability to grant early exercise incentive stock options (“ISOs”) to limit the impact of the U.S. alternative minimum tax (“AMT”) to their U.S. employees....more

Bennett Jones LLP

Plain Language in Bonus Plan Prevails: No Employment, No Vesting, No Bonus

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In positive news for employers, in Styles v Alberta Investment Management Corporation, 2017 ABCA 1 [Styles], the Alberta Court of Appeal (ABCA) affirmed that an employee who does not meet a clear and well drafted condition of...more

Bennett Jones LLP

TSX Proposes Mandated Website and Updated Equity Compensation Plan Disclosure Requirements

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The Toronto Stock Exchange (TSX) has published for comment proposed amendments to the TSX Company Manual (Manual). If adopted, the amendments would, among other things, introduce mandated website disclosure for all TSX listed...more

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