Canada's Tax Court Finds Stock Option Benefits Are Qualified Expenditures For Investment Tax Credits

Canada Law Articles in English (2008)

Osler, Hoskin & Harcourt LLP

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Canada's Tax Court Finds Stock Option Benefits Are Qualified Expenditures For Investment Tax Credits

Article by Dov Begun, Mark Brender, Stanley Ebel and Hemant Tilak

Depending upon the outcome of any appeal, stock option benefits conferred on employees by taxpayers engaged in scientific research and experimental development (or SR&ED) activities in Canada may qualify for investment tax credits (or ITCs).

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