questions about how to claim capital gain

[larry5555]

questions about how to claim capital gain
我有一个问题想请教了解的朋友.
公司的STOCK　ＯＰＴＩＯＮ　收入可以算为ＣＡＰＩＴＡＬ GAIN 吗?
还是只能是STOCK OPTION　ＢＥＮＥＦＩＴ？
可以和ＣＡＰＩＴＡＬ LOSS 相抵吗? 谢谢.

 

[挺傻]

If you decide to exercise your option and buy the securities at less than the fair market value (FMV), you will have a taxable benefit received through employment. The taxable benefit is generally the difference between what you paid for the securities and the FMV at the time you exercised your option. You can reduce the amount of the benefit by any amount you paid to acquire the option rights.

Note
The taxable benefit included in your income in connection with an employee option agreement is not eligible for the capital gains deduction.

 

[挺傻]

For eligible securities under option agreements exercised in 2005 that are not granted by a CCPC, an income deferral of the taxable benefit may be allowable so that you do not have to include the benefit in your income until the year you sell the securities. This deferral is subject to an annual $100,000 limit.

 

[挺傻]

根据CRA的规定,你购买期权的价格和公司给你的价格差是taxable benefit received through employment.但是你可以DEFER在你卖出股票的时候再上这部分的税.最大可以DEFERRED的数额是10万/年.
当你再卖出这部分买入的股票的时候,一定报CAPITAL GAIN.
你的那部分EMPLOYMENT TAXABLE BENEFIT是不能在CAPITAL GAIN里面抵减费用的.

 

[larry5555]

非常感谢您的指教.

非常感谢您的指教.