Employee Who Dies Before Exercising the Security Option

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

An employee who owned a security option immediately before his or her death is deemed to have received for the year of death a benefit whose value is equal to the result of the following calculation:

  • the value of the option immediately after the time of death;

minus

  • the amount the employee paid to acquire the option.

You have to enter “L-7” in a blank box on the RL-1 slip (see courtesy translation RL-1-T), followed by the value of the security option benefit that the deceased employee is deemed to have received.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter