39
Stock Inventive Plans
2
Tax Frameworkfor Employment Income
3
Exception to general rule: the salary deferral arrangement
4
Exception to “taxed on receipt” and SDA rules
5
Stock Option Plans
6
ITA Taxation – General Rules
7
General Rules (Cont'd)
8
General Rules (Cont'd)
9
CCPC Stock Options
10
Public Company Stock Options
11
Public Company Stock Options (Cont'd)
12
Public Company Stock Options (Cont'd)
13
Special Relief (Cont'd)
14
Two Additional Stock Option Changes
15
Additional Changes (Cont'd)
16
Other Common Tax Issues
17
Other Common Tax Issues (Cont'd)
18
Other Common Tax Issues (Cont'd)
19
Other Common Tax Issues (Cont'd)
20
Other Common Tax Issues (Cont'd)
21
Stock Bonus Plans
22
Restricted Share Units
23
Stock Purchase Plans
24
Employee Savings Plan
25
Employee Savings Plan (Cont'd)
26
Employee Savings Plan (Cont'd)
27
Phantom Stock Plans
28
Phantom Stock Plans (Cont'd)
29
The “Constructive Receipt” Pitfall
30
Exceptions to SDA Definition
31
Exceptions (Cont'd)
32
Exceptions (Cont'd)
33
Exceptions (Cont'd)
34
Income Trusts – Equity Incentives
35
Employee Options
36
Other Equity – Based Plans
37
Other Equity – Based Plans (Cont'd)
38
Conclusion
39
