Stocks and security options are commonly perceived to be among the most difficult and challenging taxable benefits to assess and understand.
The following topics and issues will be explored during the session:
- What is a stock option?
- Types of stock option plans such as share purchase plans, stock bonus plans, and stock options
- When is the stock option benefit brought into income?
- When does Income Tax Act, section 7 not apply? (e.g., phantom stock plans, stock appreciation plans.)
- Stock options exercised by a former employee.
- Employee paragraph 110 (1) (d) deductions
- CRA and Revenu Québec (RQ) withholding requirements
- Year-end reporting of the benefit
- How does the treatment of stock and security options differ with the RQ?
A 90 minute ARCHIVED Web seminar providing relevant information with a recognized expert on the seminar subject, originally broadcasted on August 23, 2017.
This webinar will be facilitated by Payroll Compliance Advisors from the Compliance Services and Programs department at the Canadian Payroll Association (CPA). It includes a 60 minute presentation and 30 minute responses to pre-submitted questions as well as engaging polling questions.
!! IMPORTANT !! Please test check your system BEFORE you register. Make sure you are connected via your local desktop (not through your company’s server) to perform this test and view the future presentation. Click here to test your system and for troubleshooting tips.
After registering online for an archived webinar, you will receive an email confirmation that is sent approximatively within 2 business days after the registration has been processed. This email contains the login information for the webinar.