Yes lets burden Canadian companies some more.

Lets look at these proposals.

Get rid of the life Time Capital gains of $800,000. This was directed toward small business owners, farmers and fisherman. The idea was behind this was to provide a source of retirement income for those people when they retire. Please note this was directed to SMALL BUSINESS CORPORATIONS not Bank CEOs. Most CCPC are small business not large corporations. I don't think we are talking the mega rich here. This is precious coming from a professor who probably has a very nice pension plan.
Stock options. These are no different than buying stock with the associated risks. They are only valuable if stock prices go up. If they go down these are useless. They are also critical for high tech startups. I don’t think $100,000 cap will do in attracting the best and brightest.