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Dov Begun and Colena Der, both partners in Osler's Tax Group, share their insights on director compensation. Director compensation is treated as employment income and taxed only when received. However, there are instances where director compensation may be taxed upfront even when it is not received until some later time. It is important to understand the options for compensating directors, so there are no surprises down the road. 

Learn more about what these options are and how they compare so you can make an informed decision when setting up your director's compensation strategy