Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 81
Page 278
... fair market value of the stock at that time and the exercise price . However , a few taxpayers successfully argued that the benefit arose at the time the option was granted , and that the amount of the benefit was equal to the excess of ...
... fair market value of the stock at that time and the exercise price . However , a few taxpayers successfully argued that the benefit arose at the time the option was granted , and that the amount of the benefit was equal to the excess of ...
Page 291
... fair market value at the time the option was granted . The amount of compensation income is equal to the lesser of ( 1 ) the amount by which the fair market value of the stock at the time the option was granted exceeded the exercise ...
... fair market value at the time the option was granted . The amount of compensation income is equal to the lesser of ( 1 ) the amount by which the fair market value of the stock at the time the option was granted exceeded the exercise ...
Page 427
... fair market value ) , and in situations involv- ing death where the deceased is deemed to have disposed of his or her shares at fair market value , the fair market value may not coincide with the price to be received by the vendor under ...
... fair market value ) , and in situations involv- ing death where the deceased is deemed to have disposed of his or her shares at fair market value , the fair market value may not coincide with the price to be received by the vendor under ...
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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