Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
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Results 1-3 of 91
Page 264
... treatment of stock options under the budget . proposals — indeed , their current tax treatment — is inappropriate . The current tax treatment , under which the option benefit is not taxed until the option is exer- cised , and then ...
... treatment of stock options under the budget . proposals — indeed , their current tax treatment — is inappropriate . The current tax treatment , under which the option benefit is not taxed until the option is exer- cised , and then ...
Page 272
... treatment remained favourable because the benefit was taxable at the employee's average effective tax rate rather than at his or her marginal rate.49 Tax reform in 1972 essentially eliminated the preferential tax treatment of stock ...
... treatment remained favourable because the benefit was taxable at the employee's average effective tax rate rather than at his or her marginal rate.49 Tax reform in 1972 essentially eliminated the preferential tax treatment of stock ...
Page 301
... treatment . As a tax expenditure , this favourable treatment is difficult to justify . If Canada wants to look to the United States for guidance on the tax treatment of employee stock options , it should adopt the rules applicable to ...
... treatment . As a tax expenditure , this favourable treatment is difficult to justify . If Canada wants to look to the United States for guidance on the tax treatment of employee stock options , it should adopt the rules applicable to ...
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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