Selected Tax Measures In The 2020 Fall Economic Statement - Canada - Tax
On November 30 th, 2020, the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, released the Fall Economic Statement 2020 (the "Statement"), which contains certain proposals to amend the Income Tax Act (Canada) (the "ITA") and the Excise Tax Act (the "ETA"). Income Tax Measures Employee Stock Options The Statement proposes rules related to the tax treatment associated with the exercise of employee stock options. The rules will generally disallow the 50% stock op...
Honourable Chrystia Deputy Prime Minister Fall Economic Statement Income Tax Excise Tax Act New Stock Option
Source: mondaq.com