Just become a director of Morneau Sheppell & you can turn your $110,000 per year stipend into DSUs (a euphemism for stock option) and have it taxed at a lower % rate than that of the janitor's income at Tim Hortons. Did I mention that you can also set up a notional DRIP plan too to reduce the tax on dividends too? Wait, there is more. They can be transferred to somebody else or 'sprinkled' at the sole discretion of the Board. Self serving? Vesting after 3 years? Naw. Read on. The Board HR committee (2 members who own DSUs) can vest the DSUs immediately without shareholder approval should they...uh...see fit. Check out Brian Tobin's dealings while you are at it. It is all public info.