Real Change: A New Plan For a Strong Middle Class (p. 80)

"[...] before coming to power in October the party said it would cap the amount employees can claim through stock-option deductions. The previous Conservative government allowed a 50% deduction on the benefit when employees exercised stock options. [...] By the time the federal budget came out March 22, the Liberals’ plan to retool stock-option taxation had been dropped entirely after tech leaders complained the plan would make it harder to recruit talent."

(Buisness Vancouver, March 22, 2016)