Ron Chipperfield has worked at BIG RIG Drilling $($BRD$)$ for $15$ years. He is an arms length employee of BIG RIG, a TSX listed company.

In $2011$ he was granted options on $3,000$ common shares at an exercise price of $$8\mathrm{.}00$ per share when the BRD was trading on the TSX at $$7$ per share. The options had an exercise fee of $$0\mathrm{.}25.$ In $2013,$ Ron exercised his options on $1,000$ shares when the price of BRD was trading at $$9\mathrm{.}25$ and later, In $2014$ he exercised the rest of his options when BRD was trading at $$11\mathrm{.}05.$ In $2015,$ when Ron retired from BIG RIG, he sold $2500$ of his shares of BRD at $$12\mathrm{.}85$ per share.

Analyze the various tax consequences of Ron's ESOP transactions for each of the years mentioned in the above scenario.

$2011$

$2013$

$2014$

$2015$