Typically these are managed by service providers such as Solium. She would get taxed on the employer contribution as they match through her T4. She would have a cost base on the entirety of the shares that would taxed on disposition when sold.
Plans vary but typically they follow normal black out periods and most often have a specific period of time they must be held.
Is this a public company? If so liquidity is less of an issue. If private, it gets a little more difficult and most of these types end up only paying out after a change of control.
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