Dov Begun, "Equity Based Compensation and Stock Options", 2017 Annual CTF Conference draft paper

Summary Under

Overview of SDA rules (p. 2)

If an arrangement constitutes an SDA, the following consequences result:

Subsection 6(11) deems an amount equal to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

Need to avoid constructive receipt under a phantom plan (p. 4)

The CRA … interprets the word “received” in the ITA as referring to amounts...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

Need to avoid constructive receipt under a phantom plan (p. 4)

The CRA … interprets the word “received” in the ITA as referring to amounts...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

No withholding on s. 7(1.1) exercise (p.14)

[O]n the exercise of a CCPC option that complies with and is eligible for the deferral under...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

Retaining s. 110(1)(d) deduction following exercise price reduction (p. 15)

The paragraph 110(1)(d) deduction can also be preserved if, rather...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

Employee savings plan with company match (pp. 19-20)

[S]ome corporations will match the amounts contributed by their employees through payroll...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

You are here