taxable employment benefits

Canadian government introduces tax legislation applying to employee stock options granted on or after January 1, 2020

June 26, 2019 Occasional Contributors Payroll, Pensions and Benefits, Wages and Compensation, 0

Under the Income Tax Act (Canada), when an employee exercises an employee stock option and acquires shares, the employee realizes a taxable employment benefit equal to the excess of the value of the shares at the time of acquisition over the exercise price paid for the shares.

employee stock options, employment law, taxable employment benefits

Three popular articles this week on HRinfodesk

July 10, 2014 Yosie Saint-Cyr, LL.B. Managing Editor Employee Relations, HR Policies and Procedures, Human Resources, Human Rights, Payroll, Pensions and Benefits, Source Deductions and Reporting, Wages and Compensation

Three popular articles this week on HRinfodesk deal with a new mental health disabilities policy from the Ontario Human Rights Commissions; the Canadian Human Rights Commission guide on accommodating family status; and employer-subsidized personal training and nutritionist services.

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Most-viewed articles this week on HRinfodesk

March 28, 2013 Yosie Saint-Cyr, LL.B. Managing Editor Employee Relations, Health and Safety, Human Resources, Payroll, Pensions and Benefits, Training and Development

The three most viewed articles on HRinfodesk this week deal with whether a taxable benefit arises from the reimbursement of the cost of computer equipment, an update on the 2013 Federal Budget and how an employer was on the hook for damages due to a work reprisal.

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