as a summary, here is how to file the stock grant (水城百事)

by 匿名, Thursday, July 19, 2018, 11:04 @ 匿名

when your stock is vested (which means when you allow to sell your stock grant), the company will calculate the total amount of your stock according to the market price at that time, sell 40% to 50% of your stock to cover your income tax for the year (even though you do not sell the stock at that time, it is treated as your income for the year), your T4 for this year will reflect this extra income, and how much tax the company withhold for you. You only see about 50% of the stock grant left in your account, which you can sell at any time. by the time you actually sell your stock, you pay capital gain on the difference between the sell price and vested price. (vested的时候全部算收入，因为是公司白给你的，你卖掉的时候就是卖价和vested时候的价格来算资产增值税。一共交两次税）