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Global Rewards Update: Quebec – Increased deduction for qualifying stock options of large publicly traded companies

Published on: Mar 13, 2017

As part of an initiative to assist large companies based in Quebec to compete with those incorporated in other parts of Canada, the Ministry of Finance (Ministère des Finances du Québec) has announced an increase to the deduction available to employees in respect of qualifying stock options.

Previously, the benefit realized on the exercise of a qualifying stock option, calculated as the difference between the fair market value of the shares at the time of exercise, reduced by the exercise price paid, was eligible for a 25% deduction from Quebec income tax. When certain criteria are met, the deduction will now increase to 50% and will be available to all qualifying options granted after February 21, 2017.


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