Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 74
Page 116
... employee pursuant to an employee stock option agreement . Section 7 provides distinct tax consequences for recipients of stock options issued by a Canadian - controlled private corporation ( CCPC ) and those issued by other corporations ...
... employee pursuant to an employee stock option agreement . Section 7 provides distinct tax consequences for recipients of stock options issued by a Canadian - controlled private corporation ( CCPC ) and those issued by other corporations ...
Page 118
... employee's past services . 14 Revenue Canada also concluded that an amount paid to an employee that is based on the increase in the value of the employer's shares is generally in respect of the employee's future services and , as such ...
... employee's past services . 14 Revenue Canada also concluded that an amount paid to an employee that is based on the increase in the value of the employer's shares is generally in respect of the employee's future services and , as such ...
Page 138
... employee to encourage the employee to relinquish or exercise stock option rights usually arise in the context of a proposed merger or acquisition of the employer company in which a con- dition of the merger or acquisition is the ...
... employee to encourage the employee to relinquish or exercise stock option rights usually arise in the context of a proposed merger or acquisition of the employer company in which a con- dition of the merger or acquisition is the ...
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Common terms and phrases
actionnaires actions amended amount apply assets autre avantage bénéficiaires beneficiary benefit biens Canadian Tax Foundation canadienne capital cost allowance capital gains capital tax choix contribuable corporate tax corporation cible cost Cour coût d'actions d'une debt déduction deduction of interest deemed dégel dépenses distribution dividend droit employee employee stock option equity été expenditure fait federal fiducie Finance fiscal foreign foreign direct investment funds Ibid income tax intérêts investment issue l'acheteur l'alinéa l'article l'impôt legislation loan loss million montant Newco Ontario opération paid-up capital paragraph Parentco payable payment percent person perte pourrait profits proposed provincial provision reçu règles Report resident respect Revenue Canada rules shareholder shares société specific specified non-residents stare decisis stock option Subco subsection supra footnote Tax Conference Tax Court tax treaties taxable taxation taxpayer thin capitalization titre Toronto transaction transfer treaty trust valeur vertu withholding tax