Canadian stock option tax changes are here – what you need to know

 

“The Canadian federal government recently restricted the preferential tax treatment of stock options granted on or after July 1, 2021 (as enacted in the 2021 Budget Bill C-30). The following provides an overview of the changes, summarizes the potential impact, and highlights the key decision points for boards and senior management to consider. We believe that it will be important for companies to go through a strategic review of their long-term incentive (LTI) approach prior to making the next LTI grant, likely in early 2022.”

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Preparing to go public? Four critical issues compensation committees should consider

 

“For companies preparing to go public, either through an initial public offering (IPO) or a merger with a publicly traded special purpose acquisition company (SPAC), there are several important and strategic compensation-related issues to consider. In our experience, the top four are:

1. The articulation of the compensation philosophy (including the peer group used to establish competitive  pay levels and practices)

2. The design of the annual incentive program (where relevant)

3. The mix of equity to be granted to executives, non-executive employees, and board members

4. The share reserve structure”

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