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ARTICLE · 10 NOVEMBER 2008

Enhanced Executive Compensation Disclosure For Upcoming Proxy Season

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Executive compensation disclosure requirements in Canada are changing for financial years ending on or after December 31, 2008. Amendments to the disclosure requirements are aimed at improving transparency surrounding executive compensation.

CanadaCorporate/Commercial Law
Jason MacIntosh
Jason MacIntosh
Brinn Norman
Brinn Norman
Jennifer Traub
Jennifer Traub
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Executive compensation disclosure requirements in Canada are changing for financial years ending on or after December 31, 2008. Amendments to the disclosure requirements are aimed at improving transparency surrounding executive compensation.

Issuers should be aware of the following significant changes:

Compensation Discussion and Analysis. Executive compensation disclosure must now include a compensation discussion and analysis section (to replace the former Report on Executive Compensation section for TSX issuers) which explains the rationale for specific compensation programs for executives. Issuers must describe and explain the significant elements of compensation for their named executive officers. Elements of disclosure include:

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