Assessing the Options: Stock Option Plans in Canada

Stock options are becoming more prevalent in Canada as a recruitment and retention tool. A key component of executive compensation for almost half a century, stock options are trickling down to lower levels in organizations.

Document Highlights 

In an attempt to recruit and retain top talent in a tight labour market, employers are now offering stock options to employees at all levels of the organization.

This briefing looks at

• who uses options;
• drawbacks to stock option plans and how to deal with these drawbacks;
• who gets options;
• distribution and vesting requirements; and
• exercising and termination guidelines.<?li>