First day back to work for many after the Christmas break – the boss in the corner office no exception. But by the time lunch-hour rolls around, Canada’s top CEOs will have earned more than than the average Canadian will for the entire year. A report from the Canadian Centre for Policy Alternatives bases this on information released by Canadian publicly traded companies in 2016. The report notes this elite group of chief executive officers will earn the average, full-time Canadian wage by 11:47am today. Last year, it would have taken a half hour longer — until 12:18pm. In 2015, the Top 100 chief executives each earned an average $9.5 million in 2015 – 193 times the average annual industrial wage – some of that remuneration came through stock grants and stock options that can lead executives to make decisions that reward them in the short term rather than the company or public at large.