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Canadian tax alert: Global reward update

Published on: Apr 17, 2019

For many years, stock options have attracted preferential tax treatment in Canada, provided certain conditions are met. Individuals have been able to claim a deduction equal to 50% of the option gain at exercise, effectively leading to stock options being taxed at a rate equal to one half of the normal personal tax rate – the same rate applicable for capital gains. Canadian budget proposal to introduce a CA$200,000 annual cap on beneficial treatment of employee stock options for large companies.

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