1. OECD Recommends Common Tax-Treaty Approaches to Employee ...

    www.oecd.org/general/oecdrecommendscommontax-treatyapproachesto...

    The impact of employee stock-options on Cost Contribution Arrangements within a multinational enterprise: based on an example, the study contains a discussion of ...

  2. Shares vs Stock Options | Mike Volker – Vancouver's …

    mikevolker.com/shares-vs-stock-options

    This article discusses the pros and cons of stock options vs shares for employees of Canadian – private and public – companies. The taxation issues are poorly ...

  3. The taxation of stock options - Tax planning guide GTC

    www.taxplanningguide.ca/.../the-taxation-stock-options

    Print; The taxation of stock options. As an incentive strategy, you may provide your employees with the right to acquire shares in your company at a fixed price for a ...

  4. Income Tax Act ( RSC , 1985, c. 1 (5th Supp.)) - Justice

    laws-lois.justice.gc.ca/eng/acts/I-3.3/section-248.html

    Federal laws of canada ... (b) where the property was capital property (other than depreciable property) of the taxpayer, its adjusted cost base to the taxpayer at ...

  5. SR&ED Salary or Wages Policy - Canada.ca

    https://www.canada.ca/en/revenue-agency/services/scientific...

    This policy document consolidates and clarifies the position of the Canada Revenue Agency (CRA) on SR&ED Salary or Wages when administering the …

  6. Guidance on the Canada-U.S. Enhanced Tax Information ...

    https://www.canada.ca/en/revenue-agency/services/tax/international...

    This guidance is to help financial institutions with the due diligence and reporting obligations relating to the Canada-United States Enhanced Tax Information ...

  7. Publication 15-B (2017), Employer's Tax Guide to Fringe ...

    https://www.irs.gov/publications/p15b

    Cents-per-mile rule. The business mileage rate for 2017 is 53.5 cents per mile. You may use this rate to reimburse an employee for business use of a personal vehicle ...

  8. Employment - Wikipedia

    https://en.wikipedia.org/wiki/Employee

    An employee contributes labor and expertise to an endeavor of an employer or of a person conducting a business or undertaking (PCBU) and is usually hired to perform ...

  9. What are the Tax write-offs for a small business in Canada?

    madanca.com/blog/tax-write-offs-for-small-business-in-canada-by...

    Find out what the tax write-offs for a small business in Canada are, and how they can save you money on taxes.

  10. Today's Stock Market News and Analysis - Nasdaq.com

    www.nasdaq.com/news

    Get the latest news and analysis in the stock market today, including national and world stock market news, business news, financial news and more.