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.

• Application for Refund - Ontario Research Employee Stock Option Credit [PDF - 303 KB]
  You must be a resident of Ontario on December 31 of the tax year for which you are claiming a refund.
• Certificate of Eligible Stock Option Agreements - Employee Summary [PDF - 338 KB]
  The corporation must complete this certificate for all eligible employees with whom it entered into an eligible stock option agreement.
• Certificate of Eligible Stock Option Agreements - Individual [PDF - 277 KB]
  The corporation must complete this certificate for each employee with whom it entered into an eligible stock option agreement.
• Notice of Benefit - Employee Summary - Ontario Research Employee Stock Option Credit [PDF - 327 KB]
  The corporation must complete this Notice for all eligible employees who exercised stock options eligible for this program during the tax year and who received or deferred the stock option benefit.
• Notice of Benefit - Individual - Ontario Research Employee Stock Option Credit [PDF - 287 KB]
  The corporation must complete this Notice for each eligible employee who exercised stock options eligible for this program during the tax year and who received or deferred the stock option benefit.
• Notice of Objection - Ontario Research Employee Stock Option Credit, Ontario Opportunity Bonds Tax Incentive [PDF - 274 KB]
  Form used to file an objection.
• ON428 Ontario Tax
  CRA Form ON 428

• Ontario Research Employee Stock Option Credit
  The Ontario Research Employee Stock Option credit is intended to help Ontario high-technology companies attract and retain highly skilled research employees.