Salary Deferral Arrangements

See Also

The Queen v. V&R Enterprises Ltd., 79 DTC 5399, [1979] CTC 465 (FCTD)

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Timing valid year-end accrual of remuneration 90

Administrative Policy

10 July 2020 Internal T.I. 2020-0841961I7 - Salary Deferral Arrangements

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10 July 2020 Internal T.I. 2020-0850281I7 - Formula-based incentive plan

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2019 Ruling 2019-0817751R3 - SERP and Group RRSP

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) SERP payouts (including as lump sum) included under s. 56(1)(a)(i) 199

8 October 2010 Roundtable, 2010-0373471C6 F - Actions fictives

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14 May 2019 External T.I. 2017-0737571E5 - SAR plan with dividend equivalents

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(14) dividend equivalent clause is not severable from balance of SAR plan 162

11 January 2019 External T.I. 2018-0740741E5 - Taxation of supplemental retirement plans

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(14) - Paragraph 6(14)(a) additional benefit features of supplemental pension plan treated as SDAs separate from qualifying base component of plan 274

2015 Ruling 2014-0546131R3 F - SAR-type Plan

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14 March 2017 External T.I. 2016-0627311E5 F - Deduction of contribution to an IPP or RCA

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(q) non-deductibility if supplementary benefits do not merely proportionately top-up IPP benefits 85