Tax Notes

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December 8, 2022

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Federal Government targeting independent contractor arrangements with road transportation workers

Thomas Ghag

Businesses in the trucking industry may soon face increased scrutiny from the Federal Government respecting the classification of drivers as independent contractors. With the release of the 2022 Fall Economic Statement, it was announced that the Federal Government will allocate...

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Tax treatment of stock options granted to independent contractors

Brendon G. Ho

The tax treatment of stock options granted to employees has been well established by the Income Tax Act (Canada) (the “ITA“) and related commentary. In particular, Section 7 of the ITA contains the taxation rules for stock options granted to...

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