This Note provides an overview of the various types of equity compensation granted by corporations to employees and other service providers such as consultants and independent contractors. The types of equity compensation covered in this Note include stock options, restricted share units (RSUs), deferred share units (DSUs), share appreciation rights (SARs) and rights under phantom share plans. This Note also describes certain stock exchange requirements applicable to equity compensation and discusses additional considerations relating to securities law matters, corporate governance, and the potential treatment of equity compensation arrangements in merger and acquisition (M&A) transactions.