Changes to the capital gains inclusion rate and the employee stock option deduction rate (as proposed in Budget 2024) will apply to stock options exercised and shares sold on or after 25 June 2024. The new measure reduces the stock option deduction and capital gains tax exemption from 1/2 of the taxable amount to 1/3 of the taxable amount, if an individual’s annual combined limit of CAD 250,000 has been exceeded. The individual taxpayer can choose how to allocate the preferential tax treatment between the stock option income and capital gains to the extent the combined limit has been exceeded.

Our matrix summarizes the key issues for employee share and cash awards and covers tax, securities, exchange control, labor law and data privacy considerations for such awards in 50 countries.

The videos linked below cover key global immigration and mobility topics. They are designed to give a brief and easy-to-understand overview of important topics relevant to the management of a global workforce. Data Privacy at the Airport: Is it Possible to Protect Sensitive Data? (2 March 2021) Our immigration and…

Our matrix summarizes the key issues for share-based awards and cash awards and covers tax and securities, exchange control, labor law and data privacy considerations for such awards in 50 countries. ACCESS NOW If you have questions or would like additional detail on any of the information included, please contact us.

The videos linked below cover key global immigration and mobility topics. They are designed to give a brief and easy-to-understand overview of important topics relevant to the management of a global workforce. Asia Pacific: Are Your Employees Considering Year-End Travel? Here’s What Your Company and They Should Know (16 December…

Read publication Highlights Tom Asmar Joins Baker McKenzie We are excited to announce that Thomas (Tom) Asmar has joined our Compensation Group, based in our Palo Alto office. He joins the Firm from Skadden, Arps, Slate, Meagher & Flom LLP bringing nearly 20 years of experience advising companies and private…

Baker McKenzie’s Compensation Practice Group is pleased to provide you with the latest update of our Global Equity Matrix.