Liberals lied in the last federal election. They said they would fully tax stock options, deferred stock options & restricted stock as income. Instead of doing it, they are going after the little guy, NOT the mega rich clients of Morneau Sheppell which is what they told Canadians. A lie is a lie. Try & find information on stock options...very difficult to find who is granted them...very. It is usually in circulars or proxy notes...not the Annual Report. ..just bulk information there.Check out Brian Tobin at Aecon...it says he has no construction experience yet he has millions in the above...most 1/2 taxable...oh convertible debs too!! Liberal MPs do not understand it. I know professionals who spent more than a half hour to find who actually received all of these income bonuses that are deferred and 1/2 taxed.