Equity Compensation
How Canadian employees are taxed on stock options, RSUs, and ESPP — 110(1)(d) deduction, withholding shortfalls, ACB tracking, and post-vest capital gains.
2026-05-26
CCPC Stock Option Deferral and the 2-Year Hold Rule
Why CCPC options defer tax until disposition, how the s.110(1)(d.1) 50% deduction works, and interaction with the LCGE.
2026-05-26
Canadian Stock Option Deduction 110(1)(d) Explained (2026)
How the 50% s.110(1)(d) deduction works, the $200k vesting cap for non-CCPC public companies, and Reg 6204 share conditions.
2026-05-26
ESPP vs RSU for Canadian Employees: Tax Comparison
Side-by-side: when ESPP discount, RSU vest, or both are tax-efficient. Decision framework for Canadian employees with both.
2026-05-26
How RSUs Are Taxed in Canada (Vest, Withholding, Sale)
Why RSUs are taxed at vest as full employment income, why withholding often falls short, and how disposition is treated separately.
Related Calculators
Equity Compensation Hub
Compare stock options, RSUs, and ESPP — pick the right calculator.
Employee Stock Option Deduction
110(1)(d) 50% deduction with CCPC + non-CCPC modes.
RSU Tax (Canada)
Tax on RSU vests and post-vest dispositions.
ESPP Tax (Canada)
Discount benefit, ACB tracking, and capital gains on employee share purchase plans.