Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 63
Page 275
... stock options more competitive with the United States , the budget proposes to allow employees to defer the income inclusion from exercising employee stock options for publicly listed shares until the dispo- sition of the shares ...
... stock options more competitive with the United States , the budget proposes to allow employees to defer the income inclusion from exercising employee stock options for publicly listed shares until the dispo- sition of the shares ...
Page 276
... stock option benefits than employees in the U.S. " 73 The Ontario 2000 budget proposals went even further . The May ... options " or on eligible capital gains arising from the sale of shares acquired by exercising eligible stock options ...
... stock option benefits than employees in the U.S. " 73 The Ontario 2000 budget proposals went even further . The May ... options " or on eligible capital gains arising from the sale of shares acquired by exercising eligible stock options ...
Page 297
... stock options has been significantly curtailed . Increasing Productivity In 1984 , when preferential tax treatment was extended to certain options of non- CCPCs , the rationale given was that options increased worker participation and ...
... stock options has been significantly curtailed . Increasing Productivity In 1984 , when preferential tax treatment was extended to certain options of non- CCPCs , the rationale given was that options increased worker participation and ...
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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