Determination Of Adjust Cost Base

The Canada Revenue Agency (CRA) changed its position relating to…
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Employees Profit Sharing Plans

Employees Profit Sharing Plans – The Unknown Benefit   An…
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CCPC Employee Stock Options

Employee stock options (“ESO”) are a form of compensation that…
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Transactions In Stock Options

Transactions in stock options are treated in the same way…
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Taxation Receipt Of a Stock Option

Receipt of a stock option in a Canadian corporation As…
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Employee Stock options for a Public Company

The Canada Revenue Agency (CRA) changed its position relating to…
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Tax Treatment Of Independent Contractor

The Canadian income tax treatment of options issued to an…
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Employee Profit Sharing Plans

An Employees Profit Sharing Plan (“E.P.S.P.”) is a trust that…
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Art Donation Tax Shelter Allowed

In the October 2004 case of Quinn v The Queen,…
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