Can someone confirm that division C deduction under section 110(1)(d) or 110(1)(d.1) related to stock option is only available if the option is not-in-money when granted?
CPA PEP Prep Q&A
Stock Option Deduction under Sec 110(1)(d)
Stock Option Deduction under Sec 110(1)(d)
by Amardeep Atwal 
- 24 Jun 2017, 12:19 PM