We try.
It's an exceptional measure, because it's full of exceptions. Private corporations are exempted; previously granted stock options are exempted; all stock options under $200,000 a year are exempted; and even for large publicly controlled corporations with employees who receive more than $200,000 in stock options, they might also be exempted if the government deems them start-ups. There are all kinds of exemptions, and you've confirmed that there won't be much of a revenue impact.