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. Site menu Individuals and families Businesses Charities and giving Representatives.

Home Businesses Payroll Benefits and allowances Security options. Security options 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. Topics What is a security stock options taxable benefit? What is the benefit? When is it taxable?

Line - Security option benefits

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.

The taxation of stock options | The tax planning guide

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.

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