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| 56 | Goods and Services Tax |
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Goods and Services Tax |
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If your business has gross sales of over $30,000 in a year, you have to register for GST. This means you have to collect 5% GST (as of January 1, 2008) on bills to your customers, and send this money to the federal government on a regular basis.
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| 18 | Taxation of Employee Stock Options |
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Taxation of Employee Stock Options |
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The Canadian Income Tax Act treats the net value an employee receives from a stock option as a taxable benefit, then provides some relief where that result is too harsh.
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