I don't think you quite get what Prospekt is trying to say!

She/he is saying by getting paid in TCK shares, one has the TIMING flexibility of when one wants to REALIZE that capital gain whereas if one gets paid in cash, there is no such flexibility. That is especially important to someone with a large holding such as EE.

If he gets TCK shares, there is no immediate tax consequence, the cost for his TCK shares would simply be his cost in CUU shares. He can defer that capital gain to years later when he sells his TCK shares. If he gets paid in cash, he would have a capital gain immediately and half of that is taxable. That would be a huge tax bill with no means of deferring any of it! (I'm assuming EE falls under the Canadian Income Tax Act)

Most likely he would prefer to have the option to defer the tax bill or at least part of it!

JMO GLTA!