110(1)(d)

Stock Benefit Withholding Requirements

Stock Benefit Withholding Requirements Question What is the CRA’s view with respect to an employer’s obligations to withhold from the cash proceeds when an employee exercises a stock option and sells the underlying shares on the same day? Response Legislatively, withholding of Canada Pension Plan (CPP) contributions and income tax is required on the full […]

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IT113R4- Benefits to Employees – Stock Options

NO: IT-113R4 DATE: August 7, 1996 SUBJECT: INCOME TAX ACT Benefits to Employees – Stock Options REFERENCE: Section 7 (also subsections 2(3), 5(1), 8(12), 110(1.5), 115(1) and the definition of “Canadian-controlled private corporation” in subsection 125(7), paragraphs 6(1)(a), 53(1)(j) and 110(1)(d) and (d.1), and subparagraph 128.1(4)(b)(vi) of the Income Tax Act; and section 6204 of the

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