If I may, I think you're absolutely right in pointing out that a lot of corporations are going to offer stock options. A lot of corporations that are rather small but growing fast are doing that because they're not able to pay the same amount to their employees as a fully mature corporation.
For a lot of the employees, a change in capital gains means that this sort of compensation is a lot less attractive. Essentially, not going forward with the change in the inclusion rate for the capital gains tax would certainly help make it easier for innovative companies to attract and retain the talent they need in order to achieve significant growth.