TAKING STOCK OF YOUR OPTIONS

CPA Webinar Series

Presented direct to your desktop by the Canadian Payroll Association

Date and Time

August 23, 2017 – 1:00 PM - 2:30 PM ET (English)
August 23, 2017 – 10:00 AM – 11:30 AM ET (French)

NOTE: For certified members, this webinar counts toward 1.5 hours of continuing professional education.

Topic Description

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?

This webinar will be facilitated by Payroll Compliance Advisors from the Compliance Services and Programs department at the Canadian Payroll Association (CPA). This informative webinar will include a 60 minute presentation and a 30 minute session to answer live and pre-submitted questions.

Participants are invited to submit their questions in advance by e-mailing Webinars@payroll.ca before August 10, 2017.



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Cost

CPA Member - $99.00 plus applicable taxes 
Non-Member - $149.00 plus applicable taxes

How to Register

REGISTER ONLINE.