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SCC rules fair market value of stock options gifted to charity is added to donor’s employment income

Thursday, November 17, 2022 @ 4:45 PM | By Cristin Schmitz

The Supreme Court of Canada has dismissed a Quebec taxpayer’s appeal, ruling 7-0 that the stock options he gifted to charities in 2010 and 2011 were undeclared “employment income” under Quebec’s...