![]() Options that exceed the $200,000 threshold are “non-qualified securities” and thus do not qualify for the Stock Option Deduction. New RulesĪs of July 1, 2021, the New Rules limit the availability of the Stock Option Deduction to an annual maximum of $200,000 in a calendar year (the Annual Vesting Limit) calculated based on the fair market value of the underlying securities on the date of the grant. Under the Old Rules, no tax deduction was available to the employer in respect of stock options granted to employees. This enables employees to receive shares with a discounted option price (disqualifying them for the general 50 per cent deduction) and still access the alternative CCPC deduction.
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