It is normal for some employers to provide reward and incentive programmes that include benefits such as the provision of shares, stock options, or debentures.
A very high level overview of the tax treatment of the securities is given in summary below.
| Security | Tax point | Value |
| Shares | Time of acquisition | Difference between the share's market value at the time of acquisition and purchase price paid |
| Share savings program that gives the right to acquire shares in the future at a discounted price | Time shares are purchased | Difference |
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Web page updated on 17 Mar 2025 15:20