YYC Taxation Treatment of Employee Stock Option Benefits

Date: August 8, 2019
Time: 12:00 pm - 1:00 pm
Location:  Show map
Calgary, Alberta

Taxation Treatment of Employee Stock Option Benefits 

Webinar hosted by Moodys
Presented by Kim G C Moody FCPA, FCA, TEP and Kenneth Keung CA, CPA (CO, USA), TEP, CFP, MTax, LLB


In a surprise announcement, the 2019 Federal Budget announced changes to the existing Canadian taxation treatment of stock option benefits. On June 17, 2019, the Department of Finance released a Notice of Ways and Means Motion that contained draft legislation and a “Backgrounder” to help explain the draft legislation. It also announced that it wished to receive feedback from the public on specific aspects of the draft legislation no later than September 16, 2019. If enacted into law, these proposals will have a dramatic impact on certain individual taxpayers who are granted stock options on or after January 1, 2020. This fast-paced webinar will discuss the following:

  • Historical Canadian taxation treatment of employee stock option benefits
  • A brief discussion on whether stock option benefits should be given preferential treatment
  • The present taxation treatment: CCPC vs non-CCPC
  • The 2019 Budget proposals/June 17, 2019 draft legislation: Proposed changes
  • What should practitioners or affected persons be considering before January 1, 2020?


Thank you for your interest in our webinar! Please fill out the form HERE. If you have any issues please send an email to rsvp@moodystax.com



  •   Thursday, August 8, 2019
  •   12:00 p.m. - 1:00p.m. MDT
  •   125 CAD (GST included)