{"id":1216,"date":"2025-12-14T01:56:38","date_gmt":"2025-12-14T01:56:38","guid":{"rendered":"https:\/\/canada.truenorthtaxes.ca\/?p=1216"},"modified":"2025-12-14T01:56:38","modified_gmt":"2025-12-14T01:56:38","slug":"stock-options-taxation-canada","status":"publish","type":"post","link":"https:\/\/truenorthbenefits.ca\/taxes\/stock-options-taxation-canada\/","title":{"rendered":"Stock Options Tax"},"content":{"rendered":"\n<style>\n:root {\n    --primary-color: #4F46E5;\n    --secondary-color: #10B981;\n    --text-dark: #1F2937;\n    --text-light: #6B7280;\n    --bg-light: #F9FAFB;\n    --border-color: #E5E7EB;\n    --success-color: #059669;\n    --warning-color: #F59E0B;\n}\n\n.vftc-wrapper {\n    font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, sans-serif;\n    max-width: 1200px;\n    margin: 0 auto;\n    padding: 20px;\n    color: var(--text-dark);\n}\n\n.vftc-hero {\n    text-align: center;\n    padding: 40px 20px;\n    background: 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0 2px 4px rgba(0, 0, 0, 0.05);\n}\n\n.vftc-faq-section h2 {\n    font-size: 2em;\n    margin: 0 0 30px 0;\n    color: var(--text-dark);\n    text-align: center;\n}\n\n.vftc-faq-item {\n    background: var(--bg-light);\n    padding: 24px;\n    border-radius: 12px;\n    margin-bottom: 16px;\n    cursor: pointer;\n    transition: all 0.3s;\n}\n\n.vftc-faq-item:hover {\n    background: #F3F4F6;\n}\n\n.vftc-faq-question {\n    font-weight: 600;\n    color: var(--text-dark);\n    display: flex;\n    justify-content: space-between;\n    align-items: center;\n    font-size: 1.1em;\n}\n\n.vftc-faq-toggle {\n    width: 32px;\n    height: 32px;\n    background: white;\n    border-radius: 50%;\n    display: flex;\n    align-items: center;\n    justify-content: center;\n    flex-shrink: 0;\n    transition: all 0.3s;\n}\n\n.vftc-faq-item.active .vftc-faq-toggle {\n    background: var(--primary-color);\n}\n\n.vftc-faq-toggle svg {\n    width: 20px;\n    height: 20px;\n    stroke: var(--text-dark);\n    transition: all 0.3s;\n}\n\n.vftc-faq-item.active .vftc-faq-toggle svg {\n    stroke: white;\n    transform: rotate(180deg);\n}\n\n.vftc-faq-answer {\n    margin-top: 16px;\n    color: var(--text-light);\n    line-height: 1.7;\n    display: none;\n}\n\n.vftc-faq-item.active .vftc-faq-answer {\n    display: block;\n}\n\n.vftc-cta-box {\n    background: linear-gradient(135deg, var(--primary-color) 0%, #7C3AED 100%);\n    padding: 32px;\n    border-radius: 12px;\n    text-align: center;\n    color: white;\n    margin: 30px 0;\n}\n\n.vftc-cta-box h3 {\n    margin: 0 0 16px 0;\n    color: white;\n}\n\n.vftc-cta-box p {\n    margin: 0 0 20px 0;\n    opacity: 0.95;\n    color: white;\n}\n\n.vftc-cta-button {\n    display: inline-block;\n    background: white;\n    color: var(--primary-color);\n    padding: 14px 32px;\n    border-radius: 8px;\n    text-decoration: none;\n    font-weight: 600;\n    transition: all 0.3s;\n}\n\n.vftc-cta-button:hover {\n    transform: translateY(-2px);\n    box-shadow: 0 4px 12px rgba(0, 0, 0, 0.2);\n}\n\n@media (max-width: 768px) {\n    .vftc-hero h1 {\n        font-size: 1.8em;\n    }\n    \n    .vftc-content {\n        padding: 24px;\n    }\n    \n    .vftc-features-grid {\n        grid-template-columns: 1fr;\n    }\n}\n<\/style>\n\n<div class=\"vftc-wrapper\">\n    <div class=\"vftc-hero\">\n        <h1>Stock Options Tax Canada 2026<\/h1>\n        <p>How employee stock options are taxed \u2014 deductions, timing, CCPC benefits, and what you&#8217;ll actually owe<\/p>\n    <\/div>\n\n    <div class=\"vftc-content\">\n        <p>Your startup just granted you 10,000 stock options at $5 per share, and you&#8217;re imagining the payday when those shares hit $50. But here&#8217;s the reality check nobody gives you upfront: the CRA&#8217;s going to want their cut, and depending on when you exercise and what kind of company you work for, that tax bill might blindside you harder than a hockey check from behind. Let&#8217;s break down exactly how stock options get taxed in Canada so you don&#8217;t end up owing the CRA more than you bargained for.<\/p>\n\n        <div class=\"vftc-highlight-box\">\n            <h3>Quick Answer<\/h3>\n            <p><strong>Stock option benefits are taxed as employment income<\/strong> based on the difference between fair market value at exercise and your exercise price. For CCPC employees, tax is deferred until you sell the shares. For public company employees, tax hits the year you exercise. A stock option deduction (33.3% for amounts over $250K, 50% below) can reduce your taxable benefit if conditions are met \u2014 essentially treating it like a <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/taxable-capital-gains-canada\/\" style=\"color: var(--primary-color); text-decoration: none; font-weight: 600;\">capital gain<\/a>. Options vesting over $200K annually may not qualify for the deduction.<\/p>\n        <\/div>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 7h6m0 10v-3m-3 3h.01M9 17h.01M9 14h.01M12 14h.01M15 11h.01M12 11h.01M9 11h.01M7 21h10a2 2 0 002-2V5a2 2 0 00-2-2H7a2 2 0 00-2 2v14a2 2 0 002 2z\"><\/path>\n                <\/svg>\n            <\/div>\n            The Basic Tax Calculation\n        <\/h2>\n        \n        <p>When you exercise stock options, the taxable benefit equals the fair market value (FMV) of the shares at exercise minus what you actually paid (the exercise price plus any amount you paid for the option itself). Simple example: you exercise options to buy 1,000 shares at $10 each when they&#8217;re worth $30. Your taxable employment benefit is $20,000 \u2014 that&#8217;s ($30 &#8211; $10) \u00d7 1,000 shares.<\/p>\n\n        <p>This benefit gets reported on your T4 slip and added to your employment income. Your employer withholds tax at your marginal rate unless you work for a Canadian-controlled private corporation, which gets special treatment we&#8217;ll cover in a minute. The tricky part? You&#8217;re taxed on paper gains you haven&#8217;t realized yet if you hold the shares. If those shares later tank to $5, tough luck \u2014 you still owe tax on the $20 benefit even though you&#8217;re underwater.<\/p>\n\n        <div class=\"vftc-features-grid\">\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 21V5a2 2 0 00-2-2H7a2 2 0 00-2 2v16m14 0h2m-2 0h-5m-9 0H3m2 0h5M9 7h1m-1 4h1m4-4h1m-1 4h1m-5 10v-5a1 1 0 011-1h2a1 1 0 011 1v5m-4 0h4\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>CCPC Stock Options<\/h4>\n                <p>Tax deferred until you sell shares. More flexible on exercise price. Two-year hold qualifies for 50% deduction even below FMV.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M13 7h8m0 0v8m0-8l-8 8-4-4-6 6\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Public Company Options<\/h4>\n                <p>Taxed immediately at exercise. Must meet strict criteria for deduction. $200K annual vesting limit on preferential treatment.<\/p>\n            <\/div>\n\n            <div class=\"vftc-feature-card\">\n                <div class=\"vftc-feature-icon\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 8c-1.657 0-3 .895-3 2s1.343 2 3 2 3 .895 3 2-1.343 2-3 2m0-8c1.11 0 2.08.402 2.599 1M12 8V7m0 1v8m0 0v1m0-1c-1.11 0-2.08-.402-2.599-1M21 12a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                    <\/svg>\n                <\/div>\n                <h4>Stock Option Deduction<\/h4>\n                <p>50% deduction up to $250K combined with capital gains, then 33.3% above. Reduces effective tax rate significantly if you qualify.<\/p>\n            <\/div>\n        <\/div>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 8v4l3 3m6-3a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                <\/svg>\n            <\/div>\n            CCPC vs. Public Company: Why It Matters\n        <\/h2>\n\n        <p>If you work for a Canadian-controlled private corporation \u2014 basically a private Canadian company not controlled by non-residents or public corporations \u2014 you hit the tax lottery (relatively speaking). When you exercise CCPC options, you don&#8217;t pay tax until you actually sell the shares. This deferral is huge because it means you&#8217;re not scrambling for cash to cover taxes on shares you can&#8217;t easily sell.<\/p>\n\n        <p>Public company employees don&#8217;t get this break. Exercise your options at a public company and the tax bill arrives that same year, whether you sell the shares or not. The logic? Public company shares are liquid and easy to sell, so the CRA assumes you can cash out to cover taxes. In reality, blackout periods, lockup agreements, and market conditions often make this assumption garbage, but that&#8217;s the rule.<\/p>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                <\/svg>\n            <\/div>\n            Qualifying for the Stock Option Deduction\n        <\/h2>\n\n        <p>The stock option deduction can cut your taxable benefit in half (or by one-third above $250K), but you need to meet specific conditions. For non-CCPC options: the exercise price must equal or exceed FMV when granted, you must deal at arm&#8217;s length with the employer, and the shares must be prescribed shares (basically ordinary common shares with no special rights or guarantees).<\/p>\n\n        <p>For CCPC options, the rules are more lenient. You automatically qualify for the 50% deduction if you hold the shares for at least two years before selling, even if the exercise price was below FMV at grant. This makes CCPCs incredibly flexible for early employees who get options when shares are worth pennies.<\/p>\n\n        <p>However \u2014 and this is critical \u2014 options granted after July 1, 2021 by companies with over $500M revenue face a $200,000 annual vesting limit. Options vesting above this threshold don&#8217;t qualify for the deduction at all, meaning the full benefit is taxed as regular employment income. The employer gets a corporate deduction on these non-qualifying options, but you&#8217;re still stuck paying top marginal rates.<\/p>\n\n        <div class=\"vftc-cta-box\">\n            <h3>Calculate Your Tax Impact<\/h3>\n            <p>See how stock option benefits affect your total tax bill<\/p>\n            <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/income-tax-calculator\/\" class=\"vftc-cta-button\">Use Tax Calculator<\/a>\n        <\/div>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M7 12l3-3 3 3 4-4M8 21l4-4 4 4M3 4h18M4 4h16v12a1 1 0 01-1 1H5a1 1 0 01-1-1V4z\"><\/path>\n                <\/svg>\n            <\/div>\n            The 2024 Rule Changes Nobody Talks About\n        <\/h2>\n\n        <p>Starting June 24, 2024, the stock option deduction dropped from 50% to 33.3% for amounts exceeding a combined $250,000 annual threshold (stock option benefits plus capital gains). Below $250K, you still get the 50% deduction. This change mirrors the increased capital gains inclusion rate and reduces the tax advantage of options for high earners.<\/p>\n\n        <p>Practically speaking, if you exercise options with a $300,000 benefit, the first $250K qualifies for the 50% deduction (meaning $125K is taxable), while the remaining $50K gets only a 33.3% deduction ($33,350 taxable). You&#8217;re still better off than regular salary, but the savings shrunk considerably for anyone with substantial option gains.<\/p>\n\n        <h2>\n            <div class=\"vftc-icon\">\n                <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 8v4m0 4h.01M21 12a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                <\/svg>\n            <\/div>\n            What About Capital Gains Later?\n        <\/h2>\n\n        <p>When you eventually sell shares acquired through stock options, any gain beyond the FMV at exercise is treated as a capital gain. Your adjusted cost base (ACB) equals the FMV at exercise plus the employment benefit you already paid tax on \u2014 this prevents double taxation on the same gain.<\/p>\n\n        <p>Example: you exercised at $10 when FMV was $30 (creating a $20 taxable benefit), then sold at $50. Your capital gain is only $20 ($50 sale price &#8211; $30 ACB), not $40. Half of that $20 capital gain ($10) gets added to your taxable income. The employment benefit and capital gain are separate tax events, each with its own treatment and reporting requirements.<\/p>\n\n        <div class=\"vftc-cta-box\">\n            <h3>Understand Your Tax Bracket Impact<\/h3>\n            <p>See how option benefits push you into higher tax brackets<\/p>\n            <a href=\"https:\/\/truenorthbenefits.ca\/taxes\/tax-brackets-canada\/\" class=\"vftc-cta-button\">View 2026 Brackets<\/a>\n        <\/div>\n\n        <ul class=\"vftc-list\">\n            <li><strong>Track your vesting schedule:<\/strong> Know when options vest to plan around the $200K annual limit if your employer exceeds $500M revenue.<\/li>\n            <li><strong>Consider early exercise for CCPCs:<\/strong> Exercising when FMV is low minimizes the deferred benefit, and starting the two-year clock early maximizes tax savings.<\/li>\n            <li><strong>Don&#8217;t exercise underwater options:<\/strong> If FMV drops below your exercise price, the option has zero intrinsic value \u2014 wait for recovery or let it expire.<\/li>\n            <li><strong>Factor in provincial taxes:<\/strong> Combined federal-provincial marginal rates range from 44% to 54% depending on your province and income level.<\/li>\n            <li><strong>Keep documentation forever:<\/strong> You&#8217;ll need grant dates, exercise dates, FMV at each stage, and all T4 reporting for CRA audits and future sales.<\/li>\n        <\/ul>\n    <\/div>\n\n    <div class=\"vftc-faq-section\">\n        <h2>Frequently Asked Questions<\/h2>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                When do I actually pay tax on stock options?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                For CCPC options: when you sell the shares. For public company or non-CCPC options: the year you exercise. The grant itself has no tax consequences. Capital gains tax applies separately when you eventually sell at a profit beyond the exercise FMV.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                What&#8217;s the difference between exercise price and fair market value?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Exercise price (or strike price) is what you pay to buy the shares under your option agreement \u2014 set when options are granted. Fair market value is what shares are actually worth at any given time. The difference when you exercise creates your taxable benefit. Example: $10 exercise price, $30 FMV = $20 taxable benefit per share.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Can I lose money on stock options and still owe taxes?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Absolutely, and it&#8217;s brutal. If you exercise when shares are worth $30, you owe tax on that $20 benefit immediately (for non-CCPC). If shares later crash to $5, you can&#8217;t erase that employment income \u2014 you&#8217;re stuck with the tax bill plus a capital loss you might never use. This is why timing matters enormously.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                What&#8217;s the $200,000 vesting limit about?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                For options granted after July 1, 2021 by companies with over $500M revenue: only $200K worth of options (based on FMV at grant) vesting annually qualify for the stock option deduction. Options vesting above this are &#8220;non-qualified securities&#8221; taxed at full employment income rates. CCPCs and smaller companies are exempt.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                How does the stock option deduction actually work?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                If you meet the criteria, you can deduct 50% of your stock option benefit (or 33.3% above $250K combined with capital gains) on line 24900 of your return. This effectively taxes the benefit at capital gains rates instead of employment income rates. A $20K benefit becomes $10K taxable income with the deduction, saving you $5K-$6K depending on your province.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                What if I exercise options and my company goes bankrupt?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                You&#8217;re still taxed on the employment benefit from exercise. If shares become worthless, you&#8217;re deemed to have disposed of them for $0, creating a capital loss you can use against other capital gains. But the employment income can&#8217;t be reversed \u2014 you eat that tax bill. This is the nightmare scenario for early exercises at high valuations.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Should I exercise CCPC options early or wait?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Early exercise when FMV is low minimizes your deferred tax liability and starts the two-year clock for the 50% deduction. However, you&#8217;re locking in cash and assuming risk if the company fails. If you&#8217;re risk-averse or cash-strapped, waiting until liquidity is certain makes more sense, though you&#8217;ll owe more tax.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                Do stock options count as RRSP or TFSA contribution room?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Yes. The taxable employment benefit increases your earned income, which generates RRSP contribution room for the following year (18% of earned income up to the annual maximum). TFSA contribution room is the same for everyone regardless of income, so stock options don&#8217;t directly affect it.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                How are stock options reported on my T4?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                The stock option benefit appears in box 14 (employment income) of your T4, with details in box 39 (security options deduction if applicable). For CCPC options where tax is deferred, your employer still issues a T4 in the year you sell shares, even if you&#8217;ve left the company. Keep all documentation for filing.\n            <\/div>\n        <\/div>\n\n        <div class=\"vftc-faq-item\">\n            <div class=\"vftc-faq-question\">\n                What happens to my options if I leave the company?\n                <div class=\"vftc-faq-toggle\">\n                    <svg fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 9l-7 7-7-7\"><\/path>\n                    <\/svg>\n                <\/div>\n            <\/div>\n            <div class=\"vftc-faq-answer\">\n                Depends on your stock option agreement. Typically, unvested options are forfeited, while vested options must be exercised within 30-90 days of departure or they expire. Some companies extend the window for &#8220;good leavers&#8221; or offer cashless exercise. Read your option agreement carefully \u2014 walking away from vested options means leaving money on the table.\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n<script>\ndocument.addEventListener('DOMContentLoaded', function() {\n    const faqItems = document.querySelectorAll('.vftc-faq-item');\n    \n    faqItems.forEach(item => {\n        item.addEventListener('click', function() {\n            const isActive = this.classList.contains('active');\n            \n            \/\/ Close all items\n            faqItems.forEach(i => i.classList.remove('active'));\n            \n            \/\/ Open clicked item if it wasn't active\n            if (!isActive) {\n                this.classList.add('active');\n            }\n        });\n    });\n});\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Stock Options Tax Canada 2026 How employee stock options are taxed \u2014 deductions, timing, CCPC benefits, and what you&#8217;ll actually owe Your startup just granted you 10,000 stock options at $5 per share, and you&#8217;re imagining the payday when those shares hit $50. But here&#8217;s the reality check nobody gives you upfront: the CRA&#8217;s going [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-1216","post","type-post","status-publish","format-standard","hentry","category-special-taxes"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/posts\/1216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/comments?post=1216"}],"version-history":[{"count":0,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/posts\/1216\/revisions"}],"wp:attachment":[{"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/media?parent=1216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/categories?post=1216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truenorthbenefits.ca\/taxes\/wp-json\/wp\/v2\/tags?post=1216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}