Here are a couple of possibilities / thoughts, to which I encourage correction or enhancement:

Scenario 1 Current Rules: SLI (or a spin off) sells Tesoro to a major player and many investors receive life altering amounts of money. This capital gain puts much of their income that year into the highest tax bracket so that 50% is tax free and much of the other 50% is taxed at a high rate.

Scenario 2 Possible Future Rules: SLI (or a spin off) sells Tesoro to a major player and many investors receive life altering amounts of money. The individual investors then re-invest this money into other stocks preventing the triggering of capital gains. In the following years these retired millionaires sell only the amount of shares they need to support their comfortable, but not crazy, lifestyle. This way much of their income is still in a lower tax bracket.

In either case, if you want to use the cash as soon as it's available there will be a cheque to write out to Revenue Canada with a lot of digits.