TERMIUM Plus®
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EMPLOYEE STOCK OPTION [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- employee stock option
1, record 1, English, employee%20stock%20option
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 7(1.1). 2, record 1, English, - employee%20stock%20option
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- option d'achat d'actions accordée à des employés
1, record 1, French, option%20d%27achat%20d%27actions%20accord%C3%A9e%20%C3%A0%20des%20employ%C3%A9s
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 7(1.1). 2, record 1, French, - option%20d%27achat%20d%27actions%20accord%C3%A9e%20%C3%A0%20des%20employ%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-03-21
Record 2, English
Record 2, Subject field(s)
- Titles of Provincial Government Programs (Canadian)
- Taxation
Record 2, Main entry term, English
- Ontario Research Employee Stock Option Credit
1, record 2, English, Ontario%20Research%20Employee%20Stock%20Option%20Credit
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Intended to help Ontario high-technology companies attract and retain highly skilled research employees. It reduces or eliminates Ontario personal income tax arising from the exercise or disposition of stock options, granted to employees of research and development (R&D)-intensive companies, and capital gains arising from the sale of shares acquired through exercising eligible stock options. 1, record 2, English, - Ontario%20Research%20Employee%20Stock%20Option%20Credit
Record 2, French
Record 2, Domaine(s)
- Titres de programmes de gouvernements provinciaux canadiens
- Fiscalité
Record 2, Main entry term, French
- Crédit de l'Ontario relatif aux options d'achat d'actions accordées aux employés pour le développement de la recherche
1, record 2, French, Cr%C3%A9dit%20de%20l%27Ontario%20relatif%20aux%20options%20d%27achat%20d%27actions%20accord%C3%A9es%20aux%20employ%C3%A9s%20pour%20le%20d%C3%A9veloppement%20de%20la%20recherche
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Vise à aider les compagnies ontariennes œuvrant dans le secteur de la technologie de pointe à attirer et à retenir un personnel hautement qualifié. Il réduit ou élimine l'impôt sur le revenu des particuliers de l'Ontario découlant de l'exercice ou de la cession d'actions octroyées aux employés travaillant pour des compagnies très actives dans la recherche et le développement (R et D) et des gains en capital réalisés par la vente d'actions acquises en exerçant les options d'achat d'actions admissibles. 1, record 2, French, - Cr%C3%A9dit%20de%20l%27Ontario%20relatif%20aux%20options%20d%27achat%20d%27actions%20accord%C3%A9es%20aux%20employ%C3%A9s%20pour%20le%20d%C3%A9veloppement%20de%20la%20recherche
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2015-03-12
Record 3, English
Record 3, Subject field(s)
- Stock Exchange
- Commercial and Other Bodies (Law)
- Remuneration (Personnel Management)
- Investment
Record 3, Main entry term, English
- stock-option plan
1, record 3, English, stock%2Doption%20plan
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- stock option plan 2, record 3, English, stock%20option%20plan
correct
- employee stock option plan 3, record 3, English, employee%20stock%20option%20%20plan
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Arrangement under which corporate executives are given an option to purchase the corporation's stock, usually at less than the current market price, within a specified period of time. 4, record 3, English, - stock%2Doption%20plan
Record 3, French
Record 3, Domaine(s)
- Bourse
- Organismes commerciaux ou non (Droit)
- Rémunération (Gestion du personnel)
- Investissements et placements
Record 3, Main entry term, French
- régime d'options d'achat d'actions
1, record 3, French, r%C3%A9gime%20d%27options%20d%27achat%20d%27actions
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- régime de souscription à des actions 2, record 3, French, r%C3%A9gime%20de%20souscription%20%C3%A0%20des%20actions
correct, masculine noun
- programme d'options de souscription d'actions 3, record 3, French, programme%20d%27options%20de%20souscription%20d%27actions
correct, masculine noun
- plan d'options sur titres 4, record 3, French, plan%20d%27options%20sur%20titres
correct, masculine noun
- programme d'options d'achat d'actions 5, record 3, French, programme%20d%27options%20d%27achat%20d%27actions
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Régime d'intéressement qui consiste pour l'entreprise à offrir à ses cadres des options de souscription sur ses propres actions. 3, record 3, French, - r%C3%A9gime%20d%27options%20d%27achat%20d%27actions
Record number: 3, Textual support number: 1 OBS
Lors de la levée de l'option, la société remet au cadre des actions qu'elle n'avait pas encore émises ou des actions qu'elle a rachetées à cette fin. 3, record 3, French, - r%C3%A9gime%20d%27options%20d%27achat%20d%27actions
Record 3, Spanish
Record 3, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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