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Ontario Research Employee Stock Option (ORESO) Credit FAQs
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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 Tax legislation Bulletin Employer Health Tax Exemption on Stock Option Benefits.

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