Overview – Emigrating from Canada with Stock Options Most forms of remuneration for employment are taxed as income in the year they are received by that employee. For example, income from a salary is included in the year that the salary is paid. Employee stock options are an important...
Introduction: Enforcement of the Canadian Tax System As the Canadian tax system is based upon taxpayers self-assessing and self-reporting their income, to protect the integrity and fairness of the system, various enforcement mechanisms are in place to ensure compliance. For those who do not comply with the provisions of...