TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

STOCK OPTION BENEFIT [1 record]

Record 1 2009-02-06

English

Subject field(s)
  • Stock Exchange
  • Investment
CONT

In certain circumstances, the individual is permitted a deduction, in the year that the stock option benefit is included in income, equal to 1/4 of the stock option benefit.

French

Domaine(s)
  • Bourse
  • Investissements et placements
CONT

Dans certains cas, le particulier a droit, pour l'année durant laquelle l'avantage associé à une option d'achat d'actions est inclus dans son revenu, à une déduction correspondant à un quart de l'avantage tiré d'une option d'achat d'actions.

Spanish

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