Ontario Research Employee Stock Option Credit

Notice to the reader: The Ontario Research Employee Stock Option Credit was available for taxation years up to and including 2009. The tax credit is not available after December 31, 2009.

• Applying for the ORESO credit
• Purpose and Administration
• Refunds

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:

1. the benefit is reported as part of income in respect of 2009 or earlier years, and
2. 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 Notice 6202 - Ontario Research Employee Stock Option Credit.