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Canada - Taxation of employer stock option plans

An announcement in the Canadian Budget proposed changes to the taxation of employer stock option plans.

The proposals would limit the deduction currently available that determines the value taxable. This will impact both Canadian and internationally mobile employees and potentially how businesses approach equity incentives in Canada.

This is just a proposal at this stage with more information expected in summer. You can find more in our budget coverage along with more analysis regarding the proposals as they are published.

Read more insights on tax changes affecting internationally mobile employees.