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Increase of the Security Option Deduction

Current and former employees can now claim in their income tax returns a security option deduction equal to 50% (rather than 25%) of the value of the taxable benefit for a security option in the year they acquired the securities, provided the following conditions are met:

  • The benefit is deemed received for a security option that is a share in a publicly traded corporation.
  • The stock option is granted to an employee under an agreement concluded after February 21, 2017.
  • The stock option is granted to an employee of a corporation whose wages subject to contributions to the health services fund total $10 million or more for the calendar year in which the stock option agreement was concluded or in which the shares were acquired.
  • The conditions for the deduction for stock options of a corporation that is not a Canadian Controlled Private Corporation are met.

Note that, for the purposes of source deductions of income tax only, the value of the benefit subject to a source deduction can be reduced by the amount of the security option deduction that the employee can claim in his or her income tax return.

For more information concerning the taxable benefit for security options and the deduction for security options, see the Security Options subsection.

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