Ontario Research Employee Stock Option Credit FAQs
Note: Based on the December 2004 amendment to the Income Tax Act (Ontario), eligible employees may claim the ORESO credit on stock option benefits if:
- the benefit is reported as part of income in respect of 2009 or earlier years, and
- the benefit arises from eligible employee stock options granted before May 18, 2004 and after December 21, 2000.
For more information please refer to:
- Information Bulletin 6202 entitled Ontario Research Employee Stock Option Credit.
