Receipt of a stock option in a Canadian corporation
As a general rule, the receipt of a stock option in a Canadian corporation will not have any Canadian income tax consequences while the exercise of the stock option will be a taxable event.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."