Security Option Deduction

You can claim this deduction if you included the taxable benefit from a security option in the calculation of your employment income on line 101 of your income tax return, you included the taxable benefit from a security option and you are in one of the following situations:

  • you acquired securities from your employer under a security option program
  • you cashed out your security option rights without acquiring securities
  • you sold shares or mutual fund units and had previously elected to defer taxation of the benefit until the year of sale of the securities
  • you are a foreign specialist and you acquired stock options further to an agreement with your employer
  • you donated mutual fund units or listed shares to a charity, to another qualified donee or to a private foundation

For more information, see point 2 in the instructions for line 297 in the guide to the income tax return (TP-1.G-V).

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