The Resource Review of the stock option sourcing rules for immigrating and emigrating employees

Review of the stock option sourcing rules for immigrating and emigrating employees

Label
Review of the stock option sourcing rules for immigrating and emigrating employees
Title
Review of the stock option sourcing rules for immigrating and emigrating employees
Creator
Subject
Language
eng
Summary
Stock option plans are a powerful tool used by employers to attract and retain valuable employees in addition to rewarding their performance. While the Canadian taxation of employee stock options in a domestic context is relatively simple, the taxability of stock options held by non-resident employees is fraught with complexity and uncertainty. This article discusses the Canadian tax treatment of employee stock options held by individuals who emigrate from or immigrate to Canada by reviewing the relevant legislative rules and jurisprudence as well as the administrative positions of the Canada Revenue Agency
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 64 (2016),
http://library.link/vocab/creatorName
Gosselin, M-E
Geographic coverage
North America
Language note
  • English
  • French
http://library.link/vocab/subjectName
  • employee stock options
  • immigration
  • emigration
  • case law
Label
Review of the stock option sourcing rules for immigrating and emigrating employees
Instantiates
Publication
Label
Review of the stock option sourcing rules for immigrating and emigrating employees
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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