The taxation of stock options


An employer is not required to pay EHT on the value of stock option benefits arising when an employee exercises stock option s while reporting for work at a PE of the employer outside Ontario. Remuneration as defined in subsection 1 1 of the Employer Health Tax Act includes all payments, benefits and allowances received, or deemed to be received by an individual that, by reason of sections 5, 6 or 7 of the federal Income Tax Act ITA , are required to be included in the income of an individual, or would be required if the individual were resident in Canada. Select your currency below to get started:. A special election was available so that the tax liability on the deferred stock option benefit would not exceed the proceeds of disposition for the optioned securities two-thirds of such proceeds for residents of Quebec , provided that the securities were disposed after and before , and that the election was filed by the due date of your income tax return for the year of the disposition. When cash reserves are low but growth potential is high, startups may decide to issue stock options, sometimes in lieu of higher salaries.

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