If it's a founder role, then the equity at time of issue can be worth, like CAD0.000001 (insert zeros to suit) / share, and so the immediate tax liability is li

If it's a founder role, then the equity at time of issue can be worth, like CAD0.000001 (insert zeros to suit) / share, and so the immediate tax liability is like CAD1. I'm totally not up on CAD/USA tax law, but in AUS the issue can be that you can have a capital-gains event if the company ever has a change of control, even if you don't actually get any income. Honestly, don't ask HN here: pay an accountant.