Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 91
Page 269
... employee ) stock options at 40 firms , Carpenter found the average holding period to be 5.8 years.34 It is extremely difficult to estimate how long an employee will hold an option before exercising it.35 Given the obvious difficulties ...
... employee ) stock options at 40 firms , Carpenter found the average holding period to be 5.8 years.34 It is extremely difficult to estimate how long an employee will hold an option before exercising it.35 Given the obvious difficulties ...
Page 273
... employee stock options ) , the cost to the employee of the shares would simply be the exercise price . When the employee of the CCPC55 sold the shares so acquired , the gain realized would generally be treated as a capital gain ( unless ...
... employee stock options ) , the cost to the employee of the shares would simply be the exercise price . When the employee of the CCPC55 sold the shares so acquired , the gain realized would generally be treated as a capital gain ( unless ...
Page 290
... employee . In addition , the plan may provide that no employee may purchase more than a maximum amount of stock fixed under the plan . 154 6 ) An ESPP may be granted only pursuant to a written plan that has been approved by a majority ...
... employee . In addition , the plan may provide that no employee may purchase more than a maximum amount of stock fixed under the plan . 154 6 ) An ESPP may be granted only pursuant to a written plan that has been approved by a majority ...
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Common terms and phrases
actions agreement amount apply assets benefit Bob and Margaret budget C.D. Howe Institute Canada Canadian Tax Foundation canadienne capital dividend CCED CCRA charity compte conjoint context contributions convention des actionnaires corporation Court d'actions d'une décès deduction deemed discussion draft disposition dividendes en capital droit Duha Duke of Westminster earnings economic employee stock options entreprise equity estate freeze été être fair market value Finance fiscal flat tax gains en capital Ibid incentives income tax input tax investment issue juste valeur marchande l'article l'impôt limits montant OECD paragraph partie payment percent permanent establishment person pertes peut preferred shares produit profit purpose Quebec rachat réduit règles réputé revenue Roth IRAS RRSPs rules shareholders société statutory subsection supra note taux tax avoidance tax credit tax rates tax treaties tax treatment tax-deferred tax-prepaid taxable taxation taxpayer tion Toronto TPSP transactions United vertu