Tax Alert – Canada

  • Share

Proposed changes to stock option rules: update

No. 26, 20 June 2019

On 17 June 2019, federal Finance Minister Bill Morneau tabled a Notice of Ways and Means Motion that contains proposed changes to the tax treatment of employee stock options that were announced in the 19 March 2019 federal budget. The proposals include a $200,000 annual limit on employee stock option grants that can receive tax-preferred treatment under the current employee stock option rules.

In addition, stakeholders are invited to provide input on the characteristics of companies that should be considered start-ups, emerging and scale-up under the new rules by 16 September 2019.

Click below to download the complete Tax Alert in PDF format.

EY - Download this Tax Alert as a printable document

Download the complete
Tax Alert 2019 Issue No. 26
as a printable document.

View all 2019 Tax Alerts – Canada

Budget information: For up-to-date information on the federal, provincial and territorial budgets, visit ey.com/ca/Budget.

 

About EY
EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

EY refers to the global organization and may refer to one or more of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com.

About EY’s Tax Services
EY’s tax professionals across Canada provide you with deep technical knowledge, both global and local, combined with practical, commercial and industry experience. We offer a range of tax-saving services backed by in-depth industry knowledge. Our talented people, consistent methodologies and unwavering commitment to quality service help you build the strong compliance and reporting foundations and sustainable tax strategies that help your business achieve its potential. It’s how we make a difference.

For more information, visit ey.com/ca/tax.