Four lawyers at Lang Michener LLP have prepared a reference guide on "Employee Share Incentive Plans" (updated June 15, 2010). In the authors own words:

This guide provides an overview of the most commonly used employee share incentive plans and the main considerations when structuring, implementing and maintaining such incentives, including considerations with respect to securities laws, stock exchange requirements, employment law and tax. The guide also addresses selected "hot button" issues such as "backdating" and re-pricing of options as well as providing specific examples of how stock options are taxed.