POET Technologies Inc.

I know the rules changed following the dotcom bubble where many people who exercised their options but did not sell enough to pay their tax liability ended up with a tax bill greater than the value of the stocks that they held when the market crashed. So I think it is correct that now tax is due based on the difference between the option price and the current market price at the time the options are exercised? This of course creates the incentive to exercise the options at the lowest price possible. I am not certain about this but we do have at least one tax expert on this board.