Using electron paramagnetic resonance we have been able to identify a new oxygen-related donor defect in the Si substrate of bonded and etchback silicon-on-insulator structures. This axially symmetric donor is preferentially aligned along the [100] direction, and resides close to the Si/SiO2 interface. It is tentatively suggested that the donors result from the nonoxidizing anneal received by the wafers during the bonding process.