Line 24900 – Security options deductions

• Return type: Personal income tax and benefit return
• Tax year: 2025

If you disposed of securities where you had previously deferred the taxable benefit (see line 10100), complete Form T1212, Statement of Deferred Security Options Benefits.

You may be able to claim a deduction for donating securities that you acquired through your employer's security options plan. For more information, see Gifts of securities acquired under a security option plan.

Completing your tax return

Claim on line 24900 of your return the total of the amounts shown in box 39, 41, 91 and 92 of your T4 slips.

If you disposed of securities that you had previously deferred the taxable benefit for, include 50% of the amount from line 2 of your Form T1212 on line 24900 of your return.

Forms and publications

• Get a T1 income Tax Package
• Federal Worksheet
• Guide P113, Gifts and Income Tax
• Form T1212, Statement of Deferred Security Options Benefits
• Interpretation Bulletin IT-113R4, Benefits to Employees – Stock options

Related topics

• Line 10100 – Employment income: Security options benefits
• Line 24901 – Additional security options deduction