Aktienoptionen Ccpc Kanada

In diesem Abschnitt Wählen Sie eine Aktie Zum Anzeigen der Aktienkurse AMP-Research für Aktien, die mit dem Buchstaben C beginnen. Wählen Sie bitte aus der Liste unten aus. Wenn Sie nicht finden können, was Sie suchen, kontaktieren Sie uns bitte. (C4XD) CA Immobilien GmbH - C4X Discovery Holdings plc - Stammaktien 1p (C4XD) CA Immobilien - C amp C Group plc - EUR0.01 (CCR) C Tac-Align NV - Anlagen AG - NPV CA Inc - Common Stock USD0.10 Cabelas Inc - USD0.01 Kabelverstärker Wireless international Finance BV - 8.625 Bonds 2019 Cable One Inc - Common Stock USD0.01 Cabot Corp - Com Stk USD1 Cabot Microelectronics GmbH - Comm Stk USD0 .001 Cabot Oil amp Gas Corp - Common Stock USD0.1 CACI international Inc - Klasse A COM STK USD0.10 Cadence Design Systems Inc - Com Stk USD0.01 Cadiz Inc - Com Stk USD0.01 Cadogan Petroleum - Ord 3p (CAD) CAE Inc - Com Npv Caesars Entertainment Corp - Common Stock USD0.01 Cafe Inc - USD0.0001 Caffyns - 10 Cum Prf GBP1 (79GL) Caffyns - 6.5 Cum 1. Prf GBP1 Caffyns plc - Ordinary 50p (CFYN) CAI international Inc - Common Stock USD0.0001 Cairn Energy plc - Ordinary 231169p (CNE) Cairn Homes plc - EUR0.001 (CRN) Cairo Communication SpA - EUR0.052 Caisse D039Epargne FRN - Floating Rate Perpetual EMTN USD1000 Caisse d039Espargne - 6.75 undatiert Caisse Nat Caisses D039Epargne Provinz - 6,117 Subord Perp Eur50000 Caisse Regionale de Credit Agricole Mutuel-Alpes - EUR15.25 Caixa Economica Montepio Geral - EUR1 Ca-Dive International Inc - Stammaktien USD0.01 Cal Maine Foods Inc - Stammaktien USD0.01 Caladrius Biosciences Inc - USD0. 001 Calamos Conv Opportunities amp Income Fund - Anteile wertvoller Anteile Calamos Cabrio und High Income Fund - Stammaktien NPV Calamos Global Dynamic Income Fund - Anteile mit wirtschaftlichem Interesse Calamp Corp - Stammaktien USD0.01 CalAtlantic Group Inc - Stammaktien USD0.01 Calculus (CMC) Caledonian Trust plc - Gewöhnlich 20p (CNN) Caledonian Trust plc - Gewöhnlich 20p (CNN) Calfrac Well Services - Gemeinsames Stock NPV (CDI) Calgon Carbon Corporation - Stammaktien USD0.01 Caliber Mining Corp - Stammaktien NPV California Resources Corp - Stammaktien Calithera Biosciences Inc - USD0.0001 Callaway Golf - USD (CDI) Callidus Software - Häufig EUR 0,001 Calamet Corp - Com Stk USD0,001 Calamet Specialty Products Partners LP - Stammaktien USD0 Camber Energy Inc - USD0.001 Cambian Group plc - Stammaktien 1p (CMBN ) Cambria Africa Plc - Gewöhnliche 0.01p (CMB) Cambria Afrika Plc - Gewöhnliche 10p (CAMB) Cambria Afrika plc - Gewöhnliche 0.01p (CMB) Cambria Afrika plc - Gewöhnliche 10p (CAMB) Cambria ETF Trust - Foreign Shareholder Yield ETF Cambria ETF Trust - Shareholder Yield Cambria ETF Trust - Cambria globale Momentum ETF Cambridge Cognition Holdings plc - Ordinary 1P (COG) Camden Property Trust - Common Stock USD0.01 Cameco - Com NPV Camellia - Ordinary 10p ( CAM) Campbell Suppe Co - Mütze Lager USD0.0375 Camper Amp Nicholsons Marina Investments Ltd - Ord NPV (CNMI) Camping World Holdings Inc - USD0.01 Camrova Resources Inc - NPV Camurus AB - NPV kann BioFharma Ltd - ADR jeweils darstellen 2 Aktien Canaccine Genuity Group Inc - Stammaktien Canacol Energy Ltd - NPV Kanada (Govt) - 4,25 Echte Rendite Anleihen 2021 CAD1000 Canadian General Investments - Nil Par Wert (CGI) Kanadische Reichsbank of Commerce - Com NPV Kanadische National Railway Co - Com NPV Canadian Natural Resources Ltd - Com NPV (CDI) Canadian Overseas Petroleum Ltd - NPV (COPL) Canadian Pacific Railways - Com NPV Canadian Real Estate Investment Trust - Vertrauen Einheiten Npv Canadian Solar Inc - Com NPV Canadian Zinc Corp - USD (CDI CanAf Group Inc) - NPV CanAlaska Uranium Ltd - Com NPV Canamex Resources Corp - NPV Canarc Resources Corp - Com NPV Canasil Resources Inc - Com NPV Cancer Genetics Inc - USD0.0001 CANCOM SE - NPV Candente Copper Corp - Com NPV Candover Investments plc - (MGT) Cantel Medical Corp - Klasse B USD0.10 Canterra Minerals Corp - Kombinierter NPV Cap Gemini - Eur8 (CDI) Cap (CPI) Cape plc - Gewöhnliche 25p (CIU) Capella Ausbildung Co - Stammaktien USD1 Capio AB - NPV Capita plc - Gewöhnliche 2 115p Aktien (CPI) Capital amp Counties Properties plc - Gewöhnlich 25p (CAPC) Capital Amp Regionale plc - Gewöhnliche 1p Anteile (CAL) Capital City Bank Gruppe Inc - COM STK USD0.01 Capital Drilling Ltd - USD0.0001 (CAPD) Kapital für Colleagues plc - Gewöhnliche 40p (CFCP) Capital Gearing Trust plc - Gewöhnliche 25p Aktien CGT) Capital One Financial Corp - Com Stk USD0.01 Kapital Senior Living Corp - USD0.01 Capital Stage AG - NPV Capitala Finance Corp - USD0.01 Capnia Inc - USD0.001 Capricor Therapeutics Inc - USD0.001 Capstead MTGE Corp - Com Stk USD0.01 Carbonite Inc - USD0.01 Carbonite Inc - USD0.01 Carbonite Inc - USD0.001 Carbonite Inc - USD0.001 Carbon Carbonics - Com Stk Für eine grössere Darstellung klicken Sie auf das Bild (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Sie sind hier: Panjiva> Suche> Carclo plc - - NPV Cardtronics Plc - ORD USD0.01 Eine Care Capital Properties Inc - Gewöhnliche NPV Care Inc - USD0.001 Career Education Corp - Stammaktien USD0.01 Caretech Holdings plc - Gewöhnlich 0.5p (CTH) CareTrust REIT Inc - USD0.01 Cargotec Unternehmen Carl Zeiss Meditec AG - NPV Carlisle Cos Inc - Stammaktie USD1 Carlsberg AS - Carl Zeiss Meditec AG - NPV Carlisle Cos Inc - B Aktien DKK20 (CDI) Carlyle Gruppe LP - Anteile USD0.001 Carmanah Technologies Corp - Stammaktien NPV Carmat - EUR0.04 Carmax Inc - Stammaktien USD0.5 Carnival Corp - Com Stk (CDI) Carnival plc - Gewöhnlich USD.1.66 (CDR) Carrefour SA - EUR2.5 (CDI) Carrento AG - Carrento Carrento GmbH - Carrento Carrfour SA - EUR2.5 (CDI) Carrento Carrfour SA - EURO2 Für eine grössere Darstellung klicken Sie auf das Bild. 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HTML-Code ist aus - NPV CASI Pharmaceuticals Inc - USD0.01 Casino Guichard-Perrachon - Euro 1,53 (CDI) Caspian Energy Inc - NPV Caspian Services Inc - Com Stk USD0.001 Cass Information Systems - Com Stk USD0.5 Cassandra Oil AB - NPV Cassiopea SpA - (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Castleton Technology 0001 B Catalent Inc - USD0.01 Katalysator Healthcare (Manchester) Finanzen - 2.411 Index Linked garantiert Secured Bonds 2040 Catalyst-Media Group - Ordinary 10p (CMX) Katalysator Pharmaceutical Inc - Com Stk USD0.001 Catasys Inc - USD0.001 Catch Timber Vertrauen Inc - USD0.01 A CatCo Reinsurance Opportunities Fund Ltd - C-Anteile (CATC) Catella AB - NPV B Catella AB - SER A NPV Caterpillar Inc - Com Stk USD1 (CDI) Cathay international Holdings Ltd - Stammaktien USD0.05 (CTI) mit Cathay Pacific Airways Ltd - ADR Jeder Rep 5 HKD0.20 (BNY) Cattolica Assicurazioni - EUR3 caverion Corp - Stammaktien Cavium Inc - USD0.001 CBOE Holdings Inc - USD0.01 cBrain AS - Stammaktien CBRE Clarion Global Real Estate Income Fund - USD0 .001 CBRE Group Inc - Stammaktien USD0.01 CBS Corp - Anteilsklasse B ComStk USD0.001 CBS Corp - USD0.001 A CC Japan Ertragssteigerung Growth Trust plc - Stammaktien 1p (CCJI) CCL Industries Inc - Klasse B Nicht stimmen COM NPV CDC Marken - 5.875 Snr Nch 2020 GBP1000 CDC Punkt SpA - EUR 0,5 CDI Corp - Common Stock USD0.10 CDK globale Inc - Ord USD0.001 CDW Corp - USD0.01 CEB Inc - USD0.01 Ceco Umwelt Corp - Gemeinsame Aktien USD0.01 Cedar Realty Trust Inc - Stammaktien USD 0.06 Ceder Fair LP - Depositary Units Cegedim SA - EUR0.9528 Cel-Sci Corp - Stammaktien USD0.001 Celanese Corp - Stammaktien USD0.0001 Klasse A Celesio AG - NPV Celestica Inc - Common Stock Celgene Corp - NPV Cellcast plc - Ordinary 1P (CLTV) Celldex Therapeutics Inc - USD0.001 Cellectar Biosciences Inc - Common Stock USD0.00001 Cellectis SA - 0,05 Euro Cellnex Telecom SA - 0,25 EUR Cellnovo Group SA - EUR1 (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Celtic plc - (CCPC) Celtic plc - Gewöhnlich 1p (CCP) Clyad SA - ADR je Vertreter 1 Anteil Cembra Money Bank AG - CHF1 Cembre Spa - EUR0.52 Cementos Pacasmayo SAA - ADR Jeder Vertreter 5 Ord Cemex SAB de CV - ADR Jeder Rep 10 CPO (CMS) Cencio AG - NPV (CGI) Cencio AG - NPV (CGI) Cencio AG - NPV (CZI) Cencio AG - NPV (CDI) Cenkos Securities plc - Gewöhnlich 1p (CNKS) (CAU) Centene Corp - USD0.001 Centanial Resource Development Inc - USD0.0001 Centrais Electricas Brasileiras - ADR Jeder Vertreter 1 Com Share Npv Zentralasien Metalle - Ord USD0,01 (CAML) Zentraleuropäische Medienunternehmen - Stammaktien USD0,08 Class A Central Fund of Canada - Klasse A NPV Central Garden amp Pet Co. - USD0,01 Central Rand Gold Ltd - Gewöhnlich 1p (CRND (CNA) Centrotherm Photovoltaics AG - NPV Centrus Energy Corp - NPV A Century Aluminium - Gemeinsame Aktie USD0.01 Century Communities Inc - USD0.00 Ceres Power Holdings plc - Gewöhnlich 1p (CWR) Cerillion plc - Gewöhnlich 0.5p (CER) Cerner Corp - Häufige Fragen USD0.00 Centurylink Inc - Com Stk USD1 CEPS plc - Gewöhnlich 10p (CEPS) Cerecor Inc - .01 Cerro Grande Mining Corp - NPV Cerulean Pharma Inc - Stammaktien Cerus Corp - Stammaktien USD0.001 Cerved Information Solutions SpA - NPV Ceva Inc - Stammaktien USD0.001 CF Adam Weltweiter Fonds - Inklusive - Erträge (GBP) CF Adam Weltweit (GBP) CF-Rp-Gold - Klasse I - Akkumulation (GBP) CF-Eclectica-Landwirtschaft - Klasse C - Anhäufung (EUR) CF Industries Holdings Inc - Com Stk USD 0.01 CF-Ruffer Absolute Rendite - (GBP) CF Ruffer Gesamtrendite - Anteilsklasse I - Thesaurierung (GBP) CF Stewart Ivory Anlageschwerpunkte Fonds - Inclusive - Thesaurierung (GBP) CFAO SA - NPV CFE Cie D039Enterprises - Stammaktien NPV CGG SA - EUR12.8 CGI Group Inc - Klasse Ein Sub Vtg NPV CGX Energy Inc - NPV CH Robinson Worldwide Inc - Common Stock USD0.10 Chaarat Gold-Holdings Ltd - Ord USD0.01 (CGH) Challenger Acquisitions Limited - Ordinary 1P (CHAL) Chamberlin plc - Ordinary 25p (CMH) Changyou Ltd - ADS Jeder Rep 2 A Aktien ChannelAdvisor Corp - USD0.001 Chaoda Modern Agriculture Holdings - Unsp ADR Jeder Repräsentant 50 Aktien Chapel Down Group plc - Stammaktien (CDGP) Character Group plc - Gewöhnlich 5p (CCT) Chariot Oil and Gas Ltd - Gewöhnlich 1p (CHAR) Charlemagne Capital Ltd - Gewöhnlich USD0,01 Charles amp Colvard Ltd - USD0,01 Charles River Laboratories - Stammaktien USD0.01 Charles Stanley Group plc - Gewöhnliche 25p (CAY) Charles Taylor plc - Gewöhnliche 1p (CTR) Chart Industries Inc - Common Stock NPV Charter Communications Inc - Common Stock USD0.001 Chatham Lodging Trust - Common Stock USD0.01 Cheesecake Factory Inc - Common Stock USD0.01 Cheetah mobile Inc - Common Stock Chefs039 Warehouse (The) Inc - USD0.01 Cheltenham amp Gloucester - 11.75 Perp Sub Bds GBP50000 (CAGP) Chelverton Growth Trust - Ordinary 1P (CGW) Chelverton Small Companies Dividend Trust plc - Ordinary 25p (SDV) Chelverton Small Companies ZDP plc - 0 Dividendenvorzugsaktien 2018 (SDVZ) Chembio Diagnostics Inc - USD0 .001 ChemoCentryx Inc - USD0.001 Chemours Co (The) - Stammaktien USD0.01 Chemring Group plc - Gewöhnliche 1p (CHG) Chemtura Corp - USD0.01 Chenavari Capital Solutions Ltd - Gewöhnlicher NPV (CCSL) Cheniere Energy Inc - USD CDI) Cheniere Energy Partners LP - Stammaktien Cherokee Inc - Stammaktien USD0.02 Cherry AB - NPV B Kirschhügel Mortgage Investment Corporation - USD0.01 Chesapeake Energy - USD (CDI) Chesapeake Gold Corp - NPV Chesapeake Granitwäschetrust - Wohltuend Int USD0.01 Chesapeake Utilities Corp - Aktienkurs USD0.4867 Chesnara plc - Abgelehnt Offene Angebotswahl Chesnara plc - Assd Offene Angebotswahl Chesnara plc - Gewöhnliche 5p (CSN) Chevron Corporation - Aktienkurs USD0.75 Chiasma Inc - USD0.01 Chicago Bridge amp Eisen Co NV - EUR0,01 Chicos Fas Inc - USD0.01 Chilean Metals Inc - NPV Chimera Investment Corp - USD0.01 Chimerix Inc - USD0.001 China Africa Resources plc - Ordinary 1P-Anteile (CAF) China Agri Business-Inc - Gemeinsame Auf Lager USD0.001 China Auto Logistics Inc - USD0.001 China Automative Systems Inc - Allgemeine Aktien USD0.0001 China Bak Batterie - Gemeinsame Aktien USD 0.001 China Biologic Products Inc - Gemeinsame Aktien USD0.0001 China Kabel amp Communications Inc - Gemeinsame Aktien USD0. 00001 China Carbon Graphite Group Inc - USD0.001 China Carbon Graphite Group Inc - USD0.001 China Carbon Graphite Group Inc. - USD0.008 China Saubere Energie Inc - Gemeinsame Aktien USD0.001 China Construction Bank Corp - Unsp ADR jeder Repräsentant 50 Ords China Digital TV Holding - ADR Jede Rep 1 Ord Aktien China Distrikt Holdings Ltd - Spons ADR Jede Repr 4 Ord Aktien China Eastern Airlines Corporation - ADR Jede Rep 50 Ord Cny1 China Bildung Alliance Inc - USD0.001 China Energy Recovery Inc - Gemeinsame Aktien USD0.001 China Forex Trading Co., Ltd China Trading Co., Ltd ist ein weltweit agierendes Unternehmen mit Sitz in China. China China Co., Ltd. China-Erdgas Co., Ltd. China-Energie-Versicherung China-Energie-Versorgungsunternehmen Co., Ltd. New Borun Corporation - ADS Repr 1 Ord Aktie China New Energy Ltd - Gewöhnlich 0,025p (CNEL) China Nonferrous Gold Limited - Stammaktien USD0,0001 (DI) (CNG) China Petroleum amp Chemical Corporation - CDI) China Sky One Medical Inc - Stammaktien USD0.001 China Southern Airlines Co Ltd - ADR jeweils 50 Aktien China Steel Corp - DDR jeweils 20 Stammaktien China Techfaith Wireless Com. Tec - ADS repräsentiert jede 75 Aktien China Telecom Corp - ADS Jede Repr 100 H Shs CNY1 China Unicom (Hong Kong) Ltd - ADR (10 Ord HKD0.10 Aktien) Lvl 111 China Voice-Holding Corp - Common Stock USD0.01 China XD Plastics Co Ltd - USD0.0001 China Xiniya Fashion Ltd - ADR Jeder Vertreter 16 Aktien China Yuchai International - USD0.10 ChinaCache International Holdings Ltd - ADR jeweils 16 Gewöhnliche ChinaNet Online Holdings Inc - USD0.001 Chinook Energy Inc - NPV Chinook Energy Inc - NPV Chipotle Mexican Grill - Stammaktien USD0.01 Chocoladefabriken Lindt amp Spruengli AG - Ptg Zertifikat CHF10 Choice Hotels International Inc - USD0.01 Chorus Ltd - ADR je Rep 5 Stammaktien Christian Dior SE - EUR2 Christian Hansen Holding AS - DKK10 Christie Group - Gewöhnlich 2p (CTG) Christopher amp Banks Corp - USD0.01 ChromaDex Corp - Stammaktien USD0.001 Chrysalis VCT plc - Gewöhnlich 1p (CYS) Chubb Corp - CHF24.15 Kirche amp Dwight Co Inc - Stammaktien USD1 Churchill China - Ordinary 10p (CHH) Churchill Downs Inc - NPV Churchill Mining plc - Ordinary 1P (CHL) Chuy039s Holdings Inc - USD0.01 Cia Brasileira de Distribuicao Grupo Pao de Acucar - ADR die jeweils 1 Vorzugsaktie Cia de Distribucion Integral Logista Holdings SAU - EUR 0,2 Cia de Minas Buenaventura SA - ADR die jeweils 1 Ordinary PEN10 Stufe 1 Cia de Saneamento Basico do Estado de Sao Paulo - ADR jeder Repr 1 Stammaktie NPV Cia Energetica de Minas Gerais - ADR Repr 1 Vorzugsaktie Cia Paranaense de Energia - ADR jeder Repr 1000 Stammaktien Cia Paranaense de Energia - ADR Vertreter 1 Pref B Npv Stufe 2 CIA Siderurgica Nacional SA - ADR, die jeweils 1 NPV Ciber Inc - Com Stk repräsentieren USD0.01 CIC Gold Group Ltd - Stammaktien NPV (CICG) Cie Automotive SA - EUR 0.25 Cimarex Energy Co - Stammaktien USD0.25 Cimarex Energy Co - Stammaktien USD0.01 Cimpor Cimentos de Portugal SGPS SA - EUR1 Cimpress NV - EUR 0,01 Cincinnati Bell Inc. - Common Stock USD0.01 Cincinnati Finance - Common Stock USD2 Cinemark Holdings Inc - Common Stock USD0.001 Cineworld Group plc - Ordinary 1P (CINE) Cinnober Financial Technology AB - SEK1 Cintas Corp - Common Stock NPV Cipher Pharmaceuticals Inc - NPV Cir-Compagnie Industriali SpA - EUR0.50 Circassia Pharmaceuticals plc - Stammaktien 0.08p (CIR) Circle Holdings plc - Gewöhnliche 2p (CIRC) Circle Oil plc - Gewöhnlich EUR0.01 (COP) Circle Property plc - NPV CRC) Circor International Inc - Stammaktien USD0.01 Cirrus Logic Inc - Stammaktien USD0.001 Cisco Systems Inc - Stammaktien USD0.001 Citigroup Globale Märkte Holdings Inc - VAR LEV SampP GSCI CRUDE 101231 ETN Citigroup Inc - 7.625 Senior Unsecured Notes-2018 Citigroup Inc - 5,125 2018 Citigroup Inc - Floating Rate 2021 Citigroup Inc - FXDFR PRF Perpetual USD 1000 - Ser O Citigroup Inc - Common Stock USD0.01 Citigroup Inc - 6.5 Bds 16.082.030 GBP (VAR) Citigroup Inc - 5.15 Euro Med Trm Nts 210526 GBP1000 Citigroup Inc - 5.875 2024 Citrix Systems Inc - USD0.001 City Merchants Hohe Rendite Trust Ltd - Gewöhnliche NPV (CMHY) Stadt Natural Resources Hohe Rendite Trust plc - Gewöhnliche 25p Aktien (CYN) Stadt Natural Resources Hohe Rendite Trust plc - 3.5 Covertible Unbesicherte Darlehen Stock (CYNC) Stadt Natural Resources Hohe Rendite Trust plc - 3.5 Covertible Darlehen (Assd Umwandlung) City of London Group plc - Gewöhnliche 10p (CIN) City of London Investment (1) (1) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Stellenangeboten Beratungsangeboten Neuen Projekten Anfragen zu Stellen Expertenrat - Anfragen Geschäften Referenz - Anfragen Kontaktaufnahme Vollständiges Profil anzeigen Öffentliches Profil bereitgestellt von: LinkedIn Ein öffentliches Profil erstellen: Anmelden oder Jetzt Mitglied werden oder Anmelden Wichtige statistische Daten über Civitas Solutions Inc - (1) (1) (1) (1) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Sieger Diesel Technologies Inc - USD0.011 Cleantech Invest Oyj - Stammaktien Cleantech Investments - USD0.00002 Cleantech Invest Oyj - Stammaktien Cleantech Investments - USD0.00002 Saubere Energie Fuels Corporation - Gemeinsame Aktien USD0.001 Clean Harbor Inc - Gemeinsame Aktie USD0.01 Clean Power Concepts Inc - Gemeinsame Aktie USD0.001 Clear Channel Outdoor Holdings Inc - Common Stock USD0.01 Klar Leisure plc - Ordinary 0,25p (CLP) Clearfield Inc - Common Stock USD0.01 clear Biomedical Inc - USD0.001 Clear Combustion Corp - Ord USD 0,0001 Clear Inc - USD0.0001 (CLSU) Clearwater Papier Corp - Stammaktien USD0.0001 Clenergen Corp - Stammaktien USD0.001 Clere AG - EUR1 Clerical Medical Finanzen - 7.375 Undatierte Nachrangige Gtd Anleihen Cleveland BioLabs Inc - USD0.005 Cliffs Natural Resources Inc - Stammaktien USD1 Clifton Mining Co - Stammaktien USD0 (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Stellen Sie eine Frage zu Clinta CLON) Clorox Co - Common Stock USD1 Close Brothers Group plc - 6,5 Bonds 2017 GBP1000 Close Brothers Group plc - Ordinary 25p Shares (CBG) Cloud Peak Energy Inc - USD0.01 Cloud Security Corp - USD0.001 CloudBuy Plc - Ord GBP0.01 (CBUY) Cloudcall Group plc - Ordinary 20p (CALL) CloudTag Inc - Ordinary 0.1p (CTAG) Clovis Oncology Inc - USD0.001 CLS Holdings plc - Ordinary 25p (CLI) CLS Holdings plc - 5,5 Bonds 2019 GBP100 (CLS1) Cluff Natur (M / w) (m / w) (m / w) (m / w) (m / w) (m / w) (m / w) Für unseren Kunden suchen wir zum nächstmöglichen Zeitpunkt eine / n CMP - (CML) CMS Energy Corp - Common Stock USD0.01 CNH Industrie NV - EUR0,01 CNOOC Ltd - ADR über JPMorgan (CDI) CNP Assurances - Eur1 CNX Coal Ressourcen LP - NPV (Repstg Ltd Partner Ints) Co-operative Bank plc - 5.125 Anleihen 2017 GBP1000 Genossenschaftsbank plc - 7.625 2018 Genossenschaftliche Bank plc - Nachrangige Tier 2 Anhang 11 2023 Genossenschaftliche Beteiligungen 2011 AG - 5,625 Anhang 08072020 Genossenschaftliche Gruppe AG - Rückzahlungsscheine 11 2025 (42TE) Co - operative Group Ltd - Abzahlungs Rückzahlung Anhang 2025 (42TF) Co-operative Group Ltd - 6.25 Hinweise 2026 Coach Inc - Common Stock USD0.01 Coal of Africa Limited - Ordinary NPV (CZA) Coats Group plc - Ordinary 5P (COA) Cobalt international Energy Inc - USD0.01 Cobham plc - Ordinary 2.5p (COB) Coca Cola Bottling - Common Stock USD1 Coca Cola Company (The) - Com Stk USD0.25 (CDI) Coca-Cola European Partners Plc - EUR 0,01 Coca-Cola (CCH) Cocrystal Pharma Inc - USD0.01 Codere SA - EUR0.02 Codexis Inc - USD0.0001 Codon AG - NPV Coeur. Alle Rechte vorbehalten - - - - - - - - - Cogentix Medical Inc - USD0.00 Cognex Corp - Allgemeiner Bestand USD0.002 Cognizant Technology Solutions - USD (CDI) Cognosec AB - NPV Cohen amp Steers Global Income Builder Inc - Common Stock USD0.001 Cohen amp Steers Inc - USD0.01 Cohen amp Steers Infrastructure Fund - Common Stock USD0.001 Coherent - (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Sie sind hier: Colefax Group - CFX) Colfax Corp - Common Stock USD0.001 Colgate Palmolive Co - Common Stock US1 Collagen Solutions plc - Ordinary 1P (COS) Collectors Universe Inc - Common Stock USD0.001 Collegium Pharmaceutical Inc - USD0.001 Colony Capital Inc - USD0.01 Colony - Kolumbien ETF TST II - Anleihen USD Kolumbien ETF TST II - Emerging Quality Dividend USD Kolumbien ETF TST II - Indien Kleine Cap USD Kolumbien ETF TST II - Indien Infrastruktur USD Kolumbien Property Trust Inc - USD0.01 Columbia Sportswear Co - Common Stock NPV Columbus AS - DKK1.25 Columbus Gold Corp - NPV Columbus McKinnon Corp - Common Stock USD0.01 Comcast Corp - Klasse A Common Stock USD1 Comdirect Bank AG - NPV Comerica Inc - Gemeinsame Aktie USD5 Komfortsysteme USA Inc - USD0.01 Commerce Resources Corp - Gemeinsame NPV CommerceHub Inc - Stammaktie USD0.01 Klasse A CommerceHub Inc - Stammaktie USD0.01 Klasse C Commercial International Bank Ägypten SAE - DDR jeweils 1 Gewöhnliche EGP10 REGS Metalle - Stammaktien USD0.01 Commerzbank AG - ETN (Euro Bund Futre Jun 14) EUR 1 Commerzbank AG - NVV Commerzbank AG - 6.625 Sub Eur Med Trm NTS 2019 GBP10000 Commerzbank AG - 15X BUNDF Tägliche Kurze Commerzbank AG - 6.375 2019 Commerzbank AG - Coba ETC 4x Silber Täglich Lange Commerzbank Capital Funding - 5.905 Bonds 2049 GBP50000 Commerzbank CCBI Investment Funds - RQFII Geldmarkt-OGAW ETF (CCMG) Commonwealth Bank of Australia - Floating Rate 2023 Commonwealth Bank of Australia - 2,25 NT einlösen 07.122.018 GBP100000 Commscope Holdings Inc - Gemeinsame Aktien USD0,01 Communications Vertriebspartner - USD0,0001 Communisis plc - Ordinary 25p (CMS) Gemeinschaftsbanksystem Inc - USD1,25 Gemeinschaftsgeld - Stammaktien USD0,01 Commvault Systems Inc - Gemeinsame Aktie USD0.01 Compagnie de Financement - 4.55 2017 Compagnie Financiere Richemont SA - CHF1 A Compass Diversified Holdings - Anteile am Nützlichkeitsrecht Compass Group Plc - Gewöhnlich 10.625p (CPG) Compass Minerals International Inc - Stammaktien USD0.01 Compte-Equipamento e Servicos de Informatica SA - EUR1.85 Comptel OYJ - NPV Comptoir Group plc - Ord GBP0.01 (COM) CompuGroup Medical SE - NPV Computacenter plc - Ord 7 59p (CCC) Computer Modelling Group Ltd - Gemeinsame NPV Computerprogramme amp Systems Inc - Common Stock USD0.001 Computer Sciences Corp - Common Stock USD1 Computer Ltd - ADR jeweils 1 Ordinary NPV comScore Inc - Gemeinsame NPV ComStage ETF - Commerzbank Bund-Future Double Short TR OGAW ComStage ETF - DAX TR UCITS ETF Comstock-Holding Companies Inc - Klasse A Common Stock USD0.01 Comstock Mining Inc - Stammaktien USD0.00666 Comstock Resources Inc - Stammaktien USD0.50 Comtech Telecommunications - Stammaktien USD0.10 Conagra Brands Inc - Stammaktien USD5 Conatus Pharmaceuticals Inc - USD0.0001 Konzentrischer AB - NPV Concepta plc - Ord GBP0.025 (CPT ) Concert Pharmaceuticals Inc - Gemeinsame Aktie USD0.001 Concha plc - Gewöhnliche 0.1p (CHA) Concha Resources Inc - USD0.001 Concord Medical Services Holdings Ltd - ADR Jeder Repr 3 Ord Aktien Concordia International Corp - NPV Concurrent Technologies plc - Gewöhnlich 1p CNC) Condor Gold plc - Gewöhnlich 20p (CNR) Condor Gastfreundschaft Trust Inc - USD0.01 ConforMIS Inc - USD0.00001 CONMED Corp - USD0.01 Conn039s Inc - USD0.01 Verbinden Sie Gruppe plc - gewöhnliche 5p (CNCT) Connecture Inc - USD0 .001 Connemara Mining Company plc - Ordinary EUR 0,01 (CON) Conoco Phillips Inc - Common Stock US1.25 Conolog Corp - Common Stock USD0.01 Conquest Resources Ltd - Common Stock NPV Conroy Gold-amp Natural Resources plc - Stammaktien EUR0.001 (CGNR) Consol Energy - USD (CDI) Konsolidierte Beteiligungen - Gemeinsame Aktie USD1 Konsolidierte Edison Inc - Gemeinsame Aktie USD0.10 Consolidated Water Co Ltd - Common Stock USD1.20 Consolidated-Tomoka Land Co - USD1 Consort Medical plc - Ordinary 10p (CSRT) Constellation Brands - Klasse A Common Stock USD0.01 Constellium NV - EUR 0,02 A Construcciones y Auxiliar de Ferrocarriles SA - EUR3.01 Consulta Capital Fund PCC - Redeemable Participating Shares USD0.0001 Container Store Group Inc - USD0.01 Contango Oil amp Gas Co - Common Stock USD0.04 Contango ORE Inc - Stammaktie NPV Continental AG - NPV Continental Resources Inc (OKLA) - Common Stock USD0 .01 Contravir Pharmaceuticals Inc - Common Stock USD0.0001 Control4 Corp - USD0.0001 Controladora Vuela Cia de Aviacion SAB de CV - ADR, die 10 ConvaTec Group Plc - Ord GBP0.1 (CTEC) Convergys Corp - Common Stock NPV Conviviality plc - Ordinary 0.02p (CVR) Conwert Immobilien Invest SE - NPV Conwert Immobilien Invest SE - ASSD Barzahlungsangebot conwert Immobilien Invest SE - ASSD Aktien Acceptance Conwert Immobilien Invest SE - ASSD Aktienangebot conwert Immobilien Invest SE - ASSD Bargeld Acceptance Conygar Investment Company plc - Ordinary 5P (CIC) Conygar ZDP plc - Ordinary ZDP 1P (CICZ) Cooper Cos Inc - Common Stock USD0.10 Cooper Tire amp Rubber Co - Common Stock USD1 Cooper-Standard Holdings Inc - USD0.01 Coöperatieve Rabobank UA - Cert Perp (Rabobank Ord) EUR25 Coor Service Management Holding AB - Stammaktien Copart Inc - Common Stock NPV Copper Nord Mining Corp - NPV Copperbank Ressourcen - Warrants 211019 (auf Sub für Ord) Copsync Inc - USD0.0001 Coral Gold Resources Ltd - Gemeinsame NPV Coral Products plc - Ordinary 1P (CRU) Coram Global Balanced - Klasse A - Thesaurierend (GBP) Corbion NV - Stammaktien 0,25 Euro Corbus Pharmaceuticals Holdings Inc - USD0.0001 Corcept Therapeutics Inc - Common Stock USD0.001 Cord Blood America Inc - Common Stock USD0.01 Cordoba Minerals Corp - NPV-Core Laboratories NV - EUR0,01 Kern-Mark-Holding Co Inc - Common Stock USD0.01 Corecivic Inc - USD0.01 Corelogic Inc - USD1 CorEnergy Infrastruktur-Treuhand Inc - USD0.001 Corero Network Security plc - Ordinary 1P ( CNS) Coresite Realty Corp - USD0.01 Coretx Holdings plc - Ordinary 2.5p (COR) Corex Gold Corp - Gemeinsame NPV Corinthian Colleges Inc - Common Stock USD0.0001 CorMedix Inc - USD0.001 Stein Kapital Resources Inc - Gemeinsame NPV Cornerstone OnDemand Inc. - USD0.0001 Stein Strategic Value Fund - USD0.001 Corning Inc - Common Stock USD0.50 Corp Empresarial de Materiales de Construccion SA - Ordinary EUR0.72 Corporacion Financiera Alba - EUR 1 Corridor Resources Inc - Gemeinsame NPV Amorim SGPS SA - EUR1 Corvus Gold-Inc - Common Stock Cosan Ltd - USD0.01 A Cosigo Resources Ltd - Gemeinsame NPV Costain Group plc - Ordinary 50p (COST) Costar Group Inc - Stammaktie USD Costco Wholesale Corp - Common Stock Cotiviti Holdings Inc - USD0.001 Cott Corp. - Common Stock NPV Cotton amp Western Mining Inc - USD0.10 Coty Inc - USD0.01 A CounterPath Corp - Common Stock USD0.001 Land Properties Plc - Ordinary 1P Aktien (CSP) Country plc - Ordinary 1P (CWD) Coupa Software Inc - USD0.0001 Cousins ​​Properties Inc - Common Stock USD1 Covanta Holding Corp - Common Stock USD0.10 Covenant Transport Group Inc - USD0.01 A Coventry Building Society - 5.875 2.022 Coventry Building Society - 12 18 Permanent Interest Bearing Shares (CVBP) Covestro AG - NPV Covisint Corp - NPV CPFL Energia SA - ADR jeder Repr 3 Gemeinsame NPV CPI Card Group Inc - USD0.001 CPL Resources plc - 0,10 EUR (CPS) CPP Group plc - Ordinary 1P (CPP) CQS New City High Yield Fund Ltd - Ord NPV (NCYF) Cracker Barrel Old Country Store Inc - Common Stock USD0.01 Crailar Technologies Inc - NPV Cramo OYJ - NPV Crane Co - Common Stock USD1 Craneware plc - Ordinary 1P (CRW) Cranswick plc - Ordinary 10p (CWK) Crawford amp Co - Klasse A Common Stock USD1 Crawshaw Group plc - Ordinary 5P (CRAW) Cray Inc - Common Stock USD0.01 Credicorp - Common Stock USD5 Kredit Acceptance Corp - NPV Credit Agricole - Dividendenrechte Credit Agricole Ile de France - EUR4 Credit Agricole SA - EUR3 Credit Agricole SA - Floating Rate Notes 2049 GBP50000 Credit Agricole SA - 8.125 Bds 261.049 GBP50000 Credit Agricole SA - 7.375 MTN Perp USD2000 Credit Agricole SA - 5 Perpetual Medium Term Notes GBP1000 Credit Agricole SA - Floating Rate Notes 2019 EUR50000 Credit Agricole SA - Fixed to Floating Rate Notes 2020 GBP50000 Credit Suisse AG (New York) Branch - 6 2018 Credit Suisse AG Nassau Branch - Velocityshares Dly 2X VIX ST ETN Credit Suisse AG Nassau Branch - Velocity Long VIX Medium Term Credit Suisse AG Nassau Branch - Velocity 3X Inverse Natural Gas Linked SampP500 Credit Suisse AG Nassau Branch - Silver Shares Covered Call ETN Credit Suisse AG Nassau Branch - Gold Shares Covered Call ETN Credit Suisse Asset Management Income Fund - Common Stock USD0.001 Credit Suisse Group - Dividend Rights Credit Suisse Group - 6.5 2023 Credit Suisse Group - CHF0.50 (Regd)(CDI) Credit Suisse Group AG - ADR Repr 1 Ord (DT BK) Level II Credit Suisse Group Finance - 6.875 2049 GBP1000 Credit Suisse Group Finance - 7 2020 Bonds GBP1000 Credit Suisse High Yield Bond Fund - Shares of Beneficial Interest Credito Emiliano SPA - EUR1 Cree Inc - Com Stock USD 0.00125 Creightons plc - Ordinary 1p Shares (CRL) Creo Medical Group Plc - Ord GBP0.001 (CREO) Crescent Point Energy Corp - NPV Crest Nicholson Holdings plc - Ordinary 5p (CRST) Creston plc - Ordinary 10p Crestwood Equity Partners LP - Units of Limited Partnership Cresud - ADR each Representing 10 Ordinary Shares CRH plc - Ordinary EUR0.32 (CRH) Crimson Tide plc - Ordinary 0.1p (TIDE) Crimson Wine Group Ltd - Common Stock USD0.01 CRISPR Therapeutics AG - CHF0.03 Criteo SA - ADS each Representing 1 Ordinary Crocs Inc - Common Stock USD0.001 Croda International plc - Ordinary 10.357143p (CRDA) Croda International plc - 6.6 Cumulative Preference Shares Croda International plc - 5.9 Cumulative Preference Shares GBP1 Croma Security Solutions Group plc - Ordinary 5p (CSSG) Cronin Group plc - Ordinary Shares 0.01p (CRON) Cropenergies AG - NPV Cropper (James) plc - Ordinary 25p (CRPR) Cross Border Resources Inc - USD0 .001 Cross Country Healthcare Inc - Common Stock USD0.0001 Crossject - EUR1 Crossrider Ltd - USD0.001 (CROS) Crossroads Capital Inc - USD0.001 Crossword Cybersecurity plc - GBP0.05 (CCS) CrowdGather Inc - Common Stock USD0.001 Crown Castle International Corp - USD0.01 Crown Holdings Inc - Common Stock USD5 Crown Marketing - NPV Crown Place VCT - Ordinary 10p (CRWN) Crown Point Energy Inc - NPV Cryolife Inc - Common Stock USD0.01 Cryoport Inc - USD0.01 Crystal Amber Fund Ltd - Ordinary 1p (CRS) CS Communication amp Systemes - EUR5 CS ETF (CH) - DIS NAV CSF Group plc - Ordinary 10p (CSFG) CSG Systems International Inc - USD0.01 CSRA Inc - Common Stock NPV CST Brands Inc - USD0. 01 CSX Corp - Common Stock USD1 CTI BioPharma Corp - NPV CTI BioPharma Corp - Common Stock NPV CTI Industries - Common Stock USD0.065 Ctrip International Ltd - ADR Representing 8 Ordinary Shares CTS Eventim AG amp Co KGAA - NPV CTT-Correios de Portugal SA - EUR0.5 Cubic Corp - Common Stock CUI Global Inc - Common USD0.001 Cullen Frost Bankers Inc - USD5 Culp Inc - COM STK USD0.05 Cumberland Pharmaceuticals Inc - NPV Cummins Inc - Common Stock USD2.50 Cumulus Media Inc - USD0. 01 Curetis NV - EUR0.01 Curis Corporation - Common Stock USD0.01 CurrencyShares - Chinese Renminbi Trust CurrencyShares - Australian Dollar CurrencyShares - Japanese Yen CurrencyShares - Swiss Franc CurrencyShares - Canadian Dollar CurrencyShares Brit Pound Sterling - British Pound Sterling Currencyshares Euro Trust - Euro Currency Shares NPV Curtis Banks Group plc - Ordinary 0.5p (CBP) Curtiss-Wright Corp - Common Stock USD1 Custodian REIT plc - Ordinary Shares 1p (CREI) Customers Bancorp Inc - USD1.00 Cutera Inc - USD CV Sciences Inc - USD0.0001 CVC Credit Partners European Opportunities Ltd - Ordinary NPV GBP (CCPG) CVD Equipment Corp - Common Stock USD0.01 CVR Energy Inc - Common Stock USD0.01 CVR Partners LP - Unit USD0.01 CVR Refining LP - Common Units CVS Group plc - Ordinary 0.2 p (CVSG) CVS Health Corp - Common Stock USD0.01 Cxense ASA - NOK5 CyanConnode Holdings Plc - Ordinary 0.01p (CYAN) Cyberdyne Inc - ADR each Representing 1 Share Cyberlux Corp - Common Stock USD0.001 CYBG plc - Ordinary Shares GBP0. 10 (CYBG) Cyclacel Pharmaceuticals Inc - USD0.01 Cyclone Power Technologies Inc - Common Stock NPV Cymabay Therapeutics Inc - USD0.0001 Cynosure Inc - Common Stock USD0.001 Cypress Energy Partners LP - Units Cypress Semiconductor Corp - Common Stock USD0.01 Cyprotex plc - Unlisted 5 Convertible Unsecured Loan Notes 2018 CyrusOne Inc - Common Stock USD0.01 CYS Investments Inc - Common Stock USD0.01 Cytodyn Inc - Common Stock NPV Cytokinetics Inc - Common Stock USD0.001 Cytori Therapeutics Inc - Common Stock USD0.001 CytoSorbents Corp - USD0.001 CytoTools AG - NPV CytRx Corp - Common Stock USD0.001 iShares VII plc - MSCI Russia ADRGDR UCITS ETF (CSRU) The value of investments can go down in value as well as up, so you could get back less than you invest. It is therefore important that you understand the risks and commitments . This website aims to provide information to help you make your own informed decisions. It does not provide personal advice based on your circumstances. If you are unsure of how suitable an investment is for you, please seek personal advice from our Financial Advisers. Taxation of Stock Options for Employees in Canada Did you receive stock options from your Canadian employer If yes, then it8217s highly recommended that you go over the points in this article. In this article, I explain how the 8220Taxation of Stock Options for Employees in Canada8221 directly affects you. Stock options or employee stock options is an option in which the employer gives an employee the right to buy shares in the company in which they work usually at a discounted price specified by the employer. There are different types of stock options that can be issued to employees 8211 more information can be found on the Canada Revenue Agency website . If youre working here in Canada, and received stock options from your employer, then read on. For employers who are looking to sell their company through their shares, please have a look at our article regarding asset sale and stock sale . Here, you will find out just about all you need to know regarding the taxation of stock options for Canadian employees. To make it easier to follow, Ill break this article into two parts. First, well cover CCPCs (Canadian Controlled Private Corporations), and then public companies. This is because the tax rules are different. For those of you who dont know, a CCPC, or Canadian Controlled Private Corporation, is a company thats incorporated in Canada, whose shares are owned by Canadian residents, and is not listed on a public stock exchange like the New York Stock Exchange or the Toronto Stock Exchange. Taxation of Stock Options for Employees in Canada in CCPCs: Lets start off assuming that you work for a CCPC. The most common question that I get asked is, Do I have to include anything in my income when I receive the stock options The short answer is, no. You dont have to include anything in your income when you: Enter into the stock option plan When the options are granted to you, or When you exercise the options The next question that I often get asked by my clients is, Do I have to pay tax at the time of exercise, or at the time of the sale of the shares The answer to this one is, at the time of the sale of the shares. Lets take a numerical example to simplify things. Lets assume that the exercise price is 3 a share, and the market value of the share is 10. The benefit of when you exercise and immediately sell is, therefore, 7 (10 minus 3). This is known as the employment benefit which would be included in your income at the time of the sale of the shares. The third question that I often get asked is, What is this 50 deduction about Well, you are entitled to a deduction equal to 50 of the employment benefit (that we calculated as being 7 in the previous example), if you meet one of two conditions: You have held the shares for at least two years after you have exercised them The exercise price is at least equal to the fair market value of the shares when they were granted to you Taxation of Stock Options for Canadian Employees in Public Companies: Now, let8217s move to public companies. Lets assume you work for a public company like Coca Cola and you are granted stock options. The most common question I get asked is, Do I have to pay tax at the time of exercise, or at the time of the final sale of the shares The answer is, at the time of exercise, which is different than the rules for CCPCs. Lets take a numerical example. Lets assume you work for Coca Cola Canada and the fair market value of the shares today is at 30. According to the option agreement, you can exercise or buy the shares for 10. Therefore, the employment benefit that will be included in your income at the time of exercise is 20. Heres a quick piece of advice 8211 please dont hold on to the shares for too long because if the price of the stock drops, lets say, in a worst case scenario to 0, youre still on the hook for the tax on the employment benefit. So if you have a low risk tolerance, it makes sense to sell the shares immediately after you exercise, so you have enough cash available to pay for the tax. 50 Deduction 8211 Stock Options in Public Companies: Are you entitled to the 50 deduction if you work for a public company and receive stock options The answer is yes, if you meet three conditions. Unlike CCPCs, you have to meet all these three conditions in order to be entitled to the 50 deduction. 1. You receive normal common shares upon exercise 2. The exercise price is at least equal to the fair market value of the shares at the time the options were granted 3. You deal at arms length or on a third party basis with your employer (an example of when you would not deal on a third party basis with your employer would be, let8217s say, if you were the spouse of the president of Coca Cola). The Cash Out Option (for Public Companies): The final point we look at here is the Cash Out option for public companies. Assume youre working for Coke and under the option agreement you have the ability to cash out. So instead of having to buy the shares for 10, and then sell them for 30, your employer offers you the ability under the option agreement to simply receive a cheque directly from your employer for 20. This is known as cashing out on your stock options. When you cash out, the amount of money you receive will be included in your income as an employment benefit. Once again, you may be entitled to a 50 deduction equaling to half of the employment benefit reported on your tax return. The rules for the 50 deduction for the cash out are fairly complex, so Im going to cut them out of this article. I hope you found this article about taxation of stock options for employees in Canada helpful, and if you wish to know more, please don8217t hesitate to ask us a question or leave us a comment by posting in the comments section below. Disclaimer The information provided on this page is intended to provide general information. The information does not take into account your personal situation and is not intended to be used without consultation from accounting and financial professionals. Allan Madan and Madan Chartered Accountant will not be held liable for any problems that arise from the usage of the information provided on this page. ABOUT THE AUTHOR ALLAN MADAN CA. CPA. CGA Allan Madan is a CPA, CA and the founder of Madan Chartered Accountant Professional Corporation. Allan provides valuable tax planning, accounting and income tax preparation services in the Greater Toronto Area. Post navigation Capital loss is only applied to cases where you have actually sold the stock. Luckily, for you there is a provision under section 50(1) of the income tax act that does allow for some tax relief. When this is applied, the shares will be deemed to have been disposed of for proceeds of nil at the end of the year, and to have been recacquired for adjusted cost base (ACB) of nil immediately after the end of the year. As a result, you will be able to realize the capital loss on the stock. The superficial loss rule does not apply in situation. Allan Madan and Team What if my company is being taken over by several investors and is going from a public to a private company, when they own 90 of the shares, I am force to sell mine at below market value, do I get any tax relief in terms of capital losses IF you are force to sell your shares then it is illegal for them to pay at below market value for the remaining shares, you should be able to get at least market value you for them. IF not, you can deduct your capital loss against your capital gains for tax relief. Allan Madan and Team I did some contracting work for a small startup tech company. Since they had no money they paid me in shares, if and when they take the company public, would I have to pay taxes then You would only have to pay capital gains tax when and if you decide to exercisesell your shares. If you continue to hold onto them, you will not be subjected to any taxes. Allan Madan and Team Is it possible to hold my stocks within a TFSA account how would the accrued interest on these stocks be taxed Yes common shares generally qualify for TFSA investments, however those shares must be listed on a designated stock exchange. If they are not listed, then they will be categorized as a non-qualified investment inside your TFSA and you will be hit with some severe penalties. The taxation of the accrued interest would be the same for any type of investment contributions made to your TFSA. Allan Madan and Team What would be classified as a designated stock exchange what about penny stocks Hi Mahmoud, the Canadian Department of Finance has a list of 41 designated stock exchange on it website here fin. gc. caactfim-imfdse-bvd-eng. asp . Penny stocks traded on pink sheets are not on a designated stock exchange but any penny stocks (people disagree on its definition) that are listed on any of the designated stock exchange are eligible for TFSA investments. Allan Madan and Team What if a stock is listed on multiple exchanges some of which are not listed, how would the department of Finance categorize this As long as the stock is listed on at least one approved stock exchange that is recognized by the department of Finance, it will qualify for TFSA investment. Allan Madan and Team Hi Allan. I currently work for a CCPC, and they have offered me 5000 in stock as compensation. As I am new to world of stocks, I am wondering what to do with these. What happens when I exercise my stock options Are there any tax implications Hello, and thanks for your question. Stock options are one of the most popular form of non-monetary compensation that employers offer. They are a taxable benefit, and should be included on your total employment income on box 14 of your T4 slip. Heres how they work. An employee is given the option to buy shares of a company at a future price. At this stage, there is nothing to report on income. When you buy the stocks at that agree-upon price (called exercising your option), the taxable benefit comes into play. This benefit is calculated as the difference between the fair market value of the shares on the date you purchased the shared and the price you paid for them. As your employer is a CCPC, you can defer all your taxable benefit until you sell your shares. Markus Greenbriar says: I worked for a company back in 2003 that had an IPO. Employees were awarded stock options, and I was given 2,000 shares. I still have the letter from the man who was then president and CEO. The length of the contract was 25 years. However, I ended up leaving the company a few months later, so it appears as if I am only 25 vested. The company has now been split into two separate companies. Do any of my stock options have value today Can I cash out my vested portion In your case, you would have 25 of the original contract for 2000 shares. The main question you need to answer here is which company took over the stock. If the company split into two, who took over the shares Also, did the company that took over shares covert the option contracts Sometimes the employee stock option plan (ESOP) will not have the options converted if the company is broken up. If the company did not give you options but just 2,000 shares, you would need to know what the shares converted into. Most companies only give option contracts to executives, because they are not actually holding onto the stock. Most option plans do not have a vesting, but the ESOP will. I would call the company that holds the stock, and find out what your options are. If the company split in 2003, it will probably take a long time to figure out the information. Companies are only required to keep records in the front office for 3 to 5 years, depending on the type of record. Therefore, the sooner you do this the better. If you received a T4 from the employer who also issued the stock options in your name, then the respective gain or loss would be reported as part of your T4 slip (as well as the stock option deduction in box 39 and 41). In addition, you will be able to claim 50 of the amount from line 4 of Form T1212, Statement of Deferred Security Options Benefits. Regards, Allan Madan and Team I received employee stock option when my company was private and now it went IPO. So its publicly traded, I still haven8217t 8220exercised8221 my stock options and it is set to expire soon. I am thinking of doing 8220Exercise and hold8221, when I do that I will have to pay the company the excessive price but will I also have to pay tax right away (even if I am not selling, just holding). Also how can I deffer the taxes so I can split the taxable profit to multiple years so I pay less taxes Any info of the 8220Exercise8221 and hold8221 option would be good. I received employee stock option when my company was private and now it went IPO. So its publicly traded, I still havent exercised my stock options and it is set to expire soon. I am thinking of doing Exercise and hold, when I do that I will have to pay the company the excessive price but will I also have to pay tax right away (even if I am not selling, just holding). Also how can I differ the taxes so I can split the taxable profit to multiple years so I pay less taxes Any info of the Exercise and hold option would be good. Terrence Salts says: What are the tax implications of trading stocks in a non-TFSA account with a brokerage, when it comes to end of year taxes on profits Is there a particular rate for capital gains Also, do I keep track of my gains and losses myself 50 of your gains are counted as taxable income. You can deduct past capital losses from current capital gains. After factoring in capital gains, if your personal income is below the exemption level you wont pay any taxes on it. You also dont have to pay taxes if you havent sold the stock this year. Earnings from dividends are taxed differently, and have different rates depending on whether they are considered eligible or inedible. Finally, keep track of all your gains and losses. Your institution may provide you with a summary, but will not give you a formal t-slip. Regards, Allan Madan and Team Jeremiah Rakham says: I received a company stock option some time ago. It has a strike price of 3.10, and a vest of 30,000 after each of three years. The most recent yearly dividend was 0.69, and six months ago the company offered to buy it back. Though they offered 2.80, nobody sold their shares. What, if anything should I do with these What are the tax rules surrounding my situation Tax rules for stock options in Canada differ, depending on whether the company is a CCPC. If it is, there is no immediate taxable gain. The gain is taxed when shares are sold, not exercised. This significantly reduces the up-front difficulty of purchasing stock options. Also, if shares are held for at least two years after the exercise, half of the initial gains are tax-free. If it is not a CCPC, the taxable gain may be due in the year of exercise. Many companies in this situation offer near-immediate partial buyback to help offset these costs. The difference between the market value at the time of exercise and the value at the time of sale is taxed as income for non CCPCs. My advice is to exercise and sell if the stock price is higher, and take your cash profit. Then, use that profit to buy shares and collect dividends. You will get taxed on the profit from selling your options, and later on the dividends. Regards, Allan Madan and Team Govind Swarna says: I work in Canada for a company that trades in the US. One of the benefits I get from my job is that I get restricted stock units (RSUs) once a year. These are connected to an ETrade account that the company arranged for me. I have filled out the W-8BEN tax form. I believe this is the correct form. I just found out that there was an automatic 8216sell to cover8217 action that sold enough stock to account for 40 of the value that had vested. Does this amount satisfy Revenue Canada when it comes to tax time Or do I need to put some of the remainder aside as well I asked an accountant, and he said that since it is a capital gain that the CRA would tax me on 50 of the value8230is this correct Also, the stock vested at 25.61 (which is the value at which the sell-to-cover happened), but by the time I could sell, the stock was at 25.44. Does that have any bearing on my situation The fair market value of the RSU at vest time is treated as regular income paid to you by your employer and will be taxed at your marginal rate. 40 should be enough withholding to satisfy your personal income tax, depending on what your total income for the year is. Since it vested at 25.61 but you sold it at 25.44, you8217ll be able to claim a capital loss (or carry it forward to a year where you have gains you can offset with it). Regards, Allan Madan and Team I work for a start-up company, and part of my compensation is stock options. Assuming that we get a chance to exit (big assumption, of course), I stand to make a large sum of money when I exercise them. What happens at this point with regards to tax As I understand it, all growth from the exercise price will be taxed as capital gains. Is this correct If so, I would end up losing a large percentage in taxes. Is it possible to exercise the options sheltered inside a TFSA or RRSP to avoid capital gains Is there anything I8217d need to do beforehand (e. g. 8220transfer8221 the options un-exercised into a TFSA) to prepare for that Your options are taxed at capital gains rates (i. e. 50) since you get a 50 deduction on the income inclusion assuming you meet certain conditions. Regarding holding them in a TFSA or RRSP, make sure that you ensure they will not be considered a non-qualified andor prohibited investment. In general, you need to ensure that you and non-arms length parties (such as relatives) will not own more than 10 of the company. However, you may not be able to get them into a TFSA without paying some tax on them. This is the point of a TFSA the contributions are after-tax. You could possibly exercise the option, pay the (income) tax, then transfer the shares to a TFSA. However, this is assuming the stock price goes up after you exercise. Regards, Allan Madan and Team Aaron Samuel says: Hello, in 2012, I bought 1,000 shares at my company at 10 each. In 2013, the stocks shot up to 40 a share. Some of my co-workers and I decided to sell the shares, but then the stocks declined back down to 10 a share. How should we handle this situation Hi, In this case you should report a taxable employment benefit of 30,000 on your T1 return. This represents the profit earned on the shares up to the date of exercise. In addition, you should report a capital loss of 30,000 because the shares dropped in value when you sold them. The bad news is, the capital loss of 30,000 cannot be offset with the taxable employment benefit of 30,000. If you want, you can contact your local CRA Tax Services office, explain the situation, and they will determine whether special payment arrangements can be made. Allan Madan and Team Hi, My wife will need to exercise some options from her former employer this week. It8217s a publicly traded company. I understand she will have pay taxes on the difference of price between the exercise price and the current value. My question is who is required to send the tax amount to the CRA: The employer or her. If it8217s the employer, does that mean they can withhold some of the shares as payment to the CRA Thanks Generally, the difference between the fair market value of the shares at the time the option is exercised and the option price will give rise to a taxable benefit. This taxable benefit is included in the employment income when the stock option is exercised (i. e. it is added onto the T4 just like a salary or a bonus). Since this amount is like a salary, the employer has to make payroll remittances on it (CPP, EI and income tax). Carla Harmon says: Hi, I was just wondering if there are any benefits of transferring the stocks from my employee stock savings account to a TFSA. Hi Kasey, if you work for a Canadian-controlled private corporation, you will be able to defer the tax on the employment benefit until the shares are sold. The CRA realizes that most people cannot find a way to pay tax on 50,000 of noncash compensation, which is why they allow you to defer the tax. However, if you do not work for a Canadian-controlled private corporation or a publicly traded company, no deferral will be available. Hello Allan, I made the election to defer income taxes on my shares in a public company. The stock value has since declined and I dont have enough money to pay the income taxes that I have deferred. Is there any way to postpone the payments until I get enough money to pay them off Hi Sarah, yes there is temporary relief that the CRA provides for employees who have made an election to defer income tax on declining stock options. The relief is intended to ensure the income taxes payable on the benefit arising on the exercise of the stock option does not exceed the proceeds of disposition received when the optioned securities are sold while taking account of the tax benefit resulting from the deductible capital loss on those securities. To take advantage of this relief, the election must be filed no later than your filing deadline for the taxation year during which the shares are sold, which is almost always April 30th. Hello Allan, I was thinking of giving shares to my employees instead of stock options. I know some of the advantages to this method, but not a lot about the disadvantages. Can you tell me a few disadvantages of giving shares to employees Hi Dan, here is a list of potential disadvantages for issuing shares to your employees. Deferred tax liability if shares are bought below fair market value. May need to defend the fair market value. You may also need an independent valuation, although that is very rare. You need to make sure that shareholder agreement provisions are in place. Issuing shares at very low prices on a cap table may look bad to new investors. More Shareholders to manage. Here are some advantages of giving out shares. You can get up to 800,000 in life-time tax-free capital gains. 50 deduction on gains if shares held for more than two years or if shares were issued at FMV. Losses in a CCPC can be used as allowable business losses if the business fails. Can participate in Ownership of company. Less dilution than if stock options are issued. I work for a public company and received 1000 shares of stock options. Let8217s say the exercise price was 10share, and the market value of the share was 13share (at the time the shares were exercised). I paid necessary tax at the time of exercise, but I did not immediately sell my shares. If the shares go up in value to 15share and I sell all my shares at this time, do I have to pay any taxes further taxes In your example, if you decide to sell your shares at 15, you will be taxed on the capital gain as follows: Adjusted Cost Base: 13 (FMV of when you exercised your shares) Proceeds of Disposition: 15 (FMV of when you sold your shares) Capital Gain: 2 Inclusion Rate: 12 Taxable Capital Gain: 1 share you sell. You record a gain of 2 for each share you sold and will have to pay 1 in taxable capital gains for each share you sold. I have a question concerning taxation of stock options. I work for a public company and was granted 1000 shares of stock options at the exercise price of 10share (according to the agreement). The market value of the shares was 13share (at the time the option was exercised). I paid the necessary taxes at the time of exercise and the employment benefit was included in my income on my T4 slip. If I hold on to the shares and the shares go up in value, and then I sell the shares at 15share, do I need to pay taxes for the additional gain of 2share Dear Sumeer, As an employee who exercises options and acquires shares, you are entitled to an offsetting deduction that equates to one half of the employment benefit amount. This is given to you as long as these conditions are met: 8211 the employer corporation is the issuer of shares 8211 the shares are not 8220preferred shares8221 but instead 8220prescribed shares8221 8211 the option exercise price must not be less than the fair market value of the shares at the time the option is granted 8211 the employee deals closely with the employer corporation I hope this helped, Thanks Allan Hello Allan, I am ready to declare my security option benefit and I work for a private Canadian corporation how do I go about this Thanks, Ranjeet Hello Ranjeet, Declaring your security options benefits depends on the type of company issuing the benefits. If the company is a Canadian controlled private corporation, you have to report the benefits the year you plan on selling your securities. Thanks, Allan Madan I exercised options using a net exercise (they used part of my available options to purchase shares and provided me with a certificate for those shares) last year but on review the company did not report the taxable benefit on my T4. The stock is for a publicly listed company on the TSX. How should this be cleared up with CRA Isn8217t it the companies responsibility to report this as income on my T4 It8217s the company8217s responsibility to report the taxable benefit realized upon exercising employee stock options. You should speak with your employer and ask them if they will be issuing amended T4 slips to their employees. What is your take on the Liberal government8217s pre-election promise to change how stop options are taxed I have unexercised employee options granted to me before the company I work for went public (IPO). I am concerned that the changes can have a significantly negative effect on the tax on the gains of those options ifwhen exercised next year (stock price is currently too low to exercise now, or I would). As such: 1) Do you think the federal government will go ahead with these changes I have read articles that make it sound like it may not be worthwhile to go ahead as companies would logically have to be given the ability to deduct options as an expense, which is now not the case. 2) Do you think there will be any grandfathering that may benefit situations such as mine 3) Do you think the changes will apply to pre-IPO companies as well as public companies 4) If the federal government does go ahead with changes, do you think the changes will be exactly as promised, or might there be some lessening of their impact (e. g. higher annual exclusion) These are excellent questions. While the liberal government has expressed its intention to make employer stock option benefits 100 taxable, they have said that this high inclusion rate will only apply on gains in excess of 100,000. Therefore, most Canadians will not be affected. I suspect that the liberal government will go head with these plans, but I8217m not completely certain. The finance minister announced that options granted prior to the date on which the new stock option rules come into effect will be grandfathered. He did not specify whether the rules will be different for pre-IPO companies or public companies. i work for a company that allows me to purchase stock options. they will match up to 30. i am about to be laid off. better to cash out now not sure if ei benefits will be reduced if i was to cash out while claiming ei. Thanks for your question. If your total income for the year including taxable stock option benefits and EI payments does not exceed 61,000, then your EI payments will not be clawed-back. I suggest that you first calculate the total taxable benefit from cashing our your stock options before you decide whether or not it makes sense to cash out. Hello Allan, can either stock option proceeds (or the options themselves) or ESPP stocks or proceeds be transferred or gifted to as spouse for taxation purposes. The stock are in an American company which has been purchased and these stocks will be paid out all at the same time. Thank you, Jane Hi Jane, They can be gifted to a spouse at cost, so that a capital gain will not arise on the transfer. BUT, any income or gains earned by the recipient spouse on the transferred stocks shares must be attributed back to the transferor spouse. So you can8217t save taxes by way of a gift to a spouse.