Corporate cuts should always start with the greatest fat that does the least work - the ones at the top.
Because if the company has found itself in a place where headcount needs to be reduced, these are the people who led it there and deserve all of the blame for hurting the company to that degree. Plus, you should always start cutting where you get the lowest volume of productive work for the greatest money spent, and that is always at the top.
Not really a thing in Canada either. Bought a reasonably midrange ($600k) brand-new apartment back in 2006, it didn’t come with it. Also have never seen it in any other house that I’ve visited, except for the wealthy. And by that, I mean in a house that you would normally pay $4-8 million for. Which is certainly upper middle class where I am, but not overly wealthy.