When a corporation agrees to sell or issue its shares to employees, or when a mutual fund trust grants options to an employee to acquire trust units, the employee may receive a taxable benefit.
- What is a security (stock) options taxable benefit?
What is the benefit? Types of options. When is it taxable?
- Deduction for charitable donation of securities
Conditions to meet to get the deduction when the security is donated.
- Option benefit deductions
Conditions to meet to be eligible for the deduction.
- Reporting the benefit on the T4 slip
Codes to use on the T4 slip.
- Withholding payroll deductions on options
Find out when you need to withhold CPP contributions or income tax from options.(EI premiums do not apply to options).
Forms and publications
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