We heard from members that the CRA has been assessing non-resident returns without allowing the "additional" security option deduction (line 24901). The purpose of this deduction is to increase an individual's security option deduction so that 50% of the taxable benefit is included in income.
We followed up with the CRA and learned that there is indeed a problem and that they will be issuing reassessments to resolve this issue:
"Thank you for bringing this to our attention. Similar to the security options deduction, the additional security options deduction should be allowed on non-residents returns. We are in the process of correcting our system calculation to ensure this issue is resolved, including the reassessment of accounts that were processed in error."
Originally posted to LinkedIn on August 22, 2025
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Ryan Minor
Chartered Professional Accountants of Canada
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