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Donner Metals Ltd. : Octroi d'options d'achat d'actions

Effet de levier.

MONTRÉAL, QUÉBEC--(Marketwire - 15 jan. ) - M. David Patterson, président du conseil de Donner Metals Ltd (TSX VENTURE:DON), annonce qu'en vertu du régime incitatif d'options d'achat d'actions, la société a octroyé un total de 3 options d'achat d'actions à certains de ses administrateurs et dirigeants, celles-ci pouvant être . Québec bonifie la déduction pour option d’achat d’actions No Page 2 sur 3. De façon générale, les options d’achat d’actions accordées aux employés de sociétés publiques sont imposées au moment où les actions sont acquises, à l’exercice de l’option.

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Un tiers des options d'achat d'actions a titre d'interessement a ete acquis le 5 mars Le deuxieme tiers sera acquis le 5 mars et le troisieme tiers sera acquis le 5 .

However, in determining the tax implications of acquiring shares pursuant to the exercise of a stock option, a deduction equal to one-half i.

Accordingly, this income cannot be offset by a capital loss including any capital loss realized on the subsequent sale of any optioned shares at a trading value that has declined following the exercise of the options. However, typically the employer will look to the employee exercising the options to fund the required withholding. Consequently, it may be necessary for the employee to immediately sell some shares acquired to satisfy the tax remittance in addition to the acquisition costs to exercise the stock options.

The issuance of shares upon the option exercise does not provide a tax deduction to the employer. Stock options of Canadian Controlled Private Corporations. In contrast to the taxation upon exercise for public company stock options, where stock options are issued by a Canadian Controlled Private Corporation CCPC , the taxation of the employment benefit is deferred until the employee disposes of the shares. This deferral recognizes the reduced liquidity for CCPC shares versus public company shares.

In addition, the aforementioned requirements to withhold and remit source deductions for the taxable stock option employment benefit do not apply where the taxation of the benefit is deferred under the above rules applicable to CCPCs. As previously outlined, the acquisition costs to exercise the options and the stock option benefit i.

However, where an employee already owns other shares of the employer company, the ACB of all identical shares will be averaged amongst the total shares held. Alternatively, where stock options are exercised and the optioned shares are sold immediately, or within 30 days of exercise and no other identical shares are acquired or disposed during this period , the ACB of the optioned shares sold will not be averaged and can be isolated to that specific sale of the newly-optioned shares to prevent the recognition of any accrued gain or loss on the existing shares held.

Often, a Canadian resident is employed by a Canadian subsidiary of a U. In addition, if the employee provided employment services outside of Canada, the employee may be subject to taxation in that foreign jurisdiction on the stock option benefit which entails additional tax implications. When an individual dies holding unexercised stock options, the individual may have a deemed employment benefit arise at death.

The deemed income inclusion for the deceased employee will be the difference between the FMV of the option rights immediately after death and the amount paid if any to acquire the stock options. To be eligible for this incentive, the option shares must be publicly-traded securities and the shares or proceeds acquired through exercising the options must be donated to a qualifying charity.

Assuming these qualifications are met, the reduced income inclusion is available if the shares are donated in the year acquired and within 30 days after the option exercise. If the value of the shares decrease in the maximum day period before making the donation, or if only some of the shares or aggregate proceeds received by exercising the options are donated, the tax deduction will be reduced proportionately.

Deux membres de ce comité sont considérés comme administrateurs indépendants. Z-Gold a comme propriété principale la propriété Abitibi Gold située dans le canton Munro dans le célèbre camp minier de Timmins. Il y a de nombreux indices d'or en surface qui demandent une investigation par des levés géophysiques au sol et qui seront suivis par un programme de forage au diamant.

Un récent relevé aérien a délimité plusieurs cibles électromagnétiques et magnétiques. Une anomalie géophysique similaire à la mine Croesus a été identifiée. La propriété Abitibi Gold consiste en claims miniers situés approximativement à 86 kilomètres est-nord-est de la ville de Timmins, dans la division minière de Larder Lake, Ontario.

Ce communiqué de presse fut préparé par Exploration Z-Gold inc. Le présent document peut contenir des énoncés prospectifs reliés aux activités de Z-Gold ou à son secteur d'activité. Ces énoncés prospectifs sont basés sur les activités, des estimations, prévisions et projections. Ils ne sont pas une garantie de la performance future et comprennent des risques et des incertitudes qui sont difficiles à prédire et peuvent être hors du contrôle de Z-Gold. Un nombre important de facteurs peuvent faire en sorte que les conséquences et résultats peuvent différer considérablement de ceux exprimés dans les énoncés prospectifs, y compris ceux présentés dans d'autres documents publics de la Société.

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Inversement, si l'action cote plus de au terme de la période, son option ne vaut plus rien et il aura perdu 3. As previously outlined, the acquisition costs to exercise the options and the stock option benefit i.

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The deemed income inclusion for the deceased employee will be the difference between the FMV of the option rights immediately after death and the amount paid if any to acquire the stock options. Ce sont des instruments financiers dont la valeur dépend d'un événement futur.

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