Options dachat dactions incitatives

Taxation of Employee Stock Options A common incentive program provided by Canadian employers is a stock option plan. These programs grant employees (including directors) the right to acquire a set number of shares of the employer (or parent) company at a fixed price (“exercise price”) within a set timeframe.

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De façon générale, les options d’achat d’actions accordées aux employés de sociétés publiques sont imposées au moment où les actions sont acquises, à l’exercice de l’option.

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