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New Stock Option Rules Delayed

New Stock Option Rules Delayed

Finance is pushing back the implementation date for its new employee stock option regime.


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Finance has just announced it is pushing back the planned implementation date for new changes to the tax treatment of employee stock options, and says it will indicate how it intends to move forward with these rules—including the new coming-into-force date—as part of its 2020 budget. As a result, the proposed new changes to limit the preferential personal tax treatment of employee stock options are no longer coming into force on January 1, 2020. Finance says its delayed coming-into-force date is intended to provide individuals and businesses time to review and adjust to the new employee stock option tax rules.

Under the proposed legislative amendments, certain employee stock options that qualify for the stock option deduction will be annually capped at $200,000. However, stock options granted by Canadian-controlled private corporations (CCPCs) and certain "highly innovative, fast-growing companies" will be exempt from the new limit.

Download this edition of the TaxNewsFlash to learn more.

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