Holmes, "Supplemental Retirement Arrangements May Provide Deferral for Employee and Deduction for Employer", Taxation of Executive Compensation and Retirement, March 1990, p. 243

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e)

Where the amount of pension under a supplemental plan that is payable to an executive may not be ascertainable until the executive retires, it...

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Summary Under
Tax Topics - Income Tax Regulations - Regulation 7000 - Subsection 7000(1) - Paragraph 7000(1)(a)

Once the amount of payments to be made to an employee under a supplemental pension arrangement are determined, the accrual rules should not apply...

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