To address individuals who had faced t
hose circumstances, Bill C-47 also includes an elective provision that w
ill allow those who have found themselves in that
circumstance where they have exercised the option and the shares are now signific
antly less in value than they were at the time that the option was exercised to el
ect into a ...[+++] special, almost transitional, set of rules that will allow them to treat the income amount, the employee benefit, as if it were a capital gain.
Pour soulager les personnes confrontées à ces circonstances, le projet de loi C-47 propose une disposition facultative permettant à ceux qui ont exercé l'option et ont en main des actions dont la valeur est considérablement inférieure à ce qu'était cette valeur au moment de l'exercice d'opter pour un ensemble de règles spéciales, presque transitoires, les autorisant à traiter le montant de revenu, l'avantage de l'employé, comme si c'était un gain en capital.