Which aspect of "amended value" sales ensures tax efficiency for the employee?

The aspect of "amended value" sales that ensures tax efficiency for the employee relates to broker's commissions paid by the corporation. When the corporation covers the broker's commissions in these sales, it effectively transfers a portion of the sale-related costs from the employee to the employer. This can enhance the employee's financial outcome because by mitigating additional costs, the employee retains more net proceeds from the sale of their property.

In the context of tax implications, if the corporation pays the commissions, it may reduce the overall taxable income for the employee. This type of arrangement is structured to minimize the financial burden on the employee and can lead to a lower overall tax liability, thereby improving their tax efficiency during the transfer process.