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Canadian tax on us stock options

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canadian tax on us stock options

The present tax regime governing employee stock option benefits generally allows employees to defer inclusion of, and deduct one half of, the otherwise taxable benefit relating to stock options. The timing of the deferral and criteria to access the deduction depends on whether the corporation issuing the options and underlying shares is a Canadian-controlled private corporation. On November 20,Finance Minister Bill Morneau stated that the Liberal government will not apply retroactive legislation to the current employee stock option tax regime, and that existing stock options should be effectively grandfathered. To retain or attract valuable employees in and later years, employers should consider alternative employee incentive plans which can be used as a tax-efficient substitute to employee stock options. Liberal Party of Canada, "The Liberal Fiscal Plan and Costing" current as of 7 Decemberonline: Bloomberg News, "Tax changes won't apply to existing stock options, Morneau says", The Globe and Mail 20 Novemberonline: The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances. To print this article, all you need is to be registered on Mondaq. Click to Login as an existing user or Register so you can print this article. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use canadian whatever reason. You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available the Content. 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2 thoughts on “Canadian tax on us stock options”

  1. Acticymut says:

    SPECIFIC PURPOSE: To. persuade the audience that pit bulls are not naturally dangerous.

  2. alexandrkosm says:

    Heres a famous scene from Jarhead that shows the disastrous consequences of this.

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