11 January 2019 External T.I. 2018-0740741E5 - Taxation of supplemental retirement plans -- attach -- Salary Deferral Arrangement
additional benefit features of a supplemental pension plan treated as SDAs
Salary Deferral Arrangement
27 June 2012 External T.I. 2012-0440721E5 F - Compte de gestion de santé -- attach -- Salary Deferral Arrangement
conversion of future bonus into PHSP is taxable
Dov Begun, "Equity Based Compensation and Stock Options", 2017 Annual CTF Conference draft paper -- attach -- Salary Deferral Arrangement
2015 Ruling 2014-0546131R3 F - SAR-type Plan -- attach -- Salary Deferral Arrangement
phantom stock plan for a Canadian wholly-owned subsidiary of a non-resident company
14 March 2017 External T.I. 2016-0627311E5 F - Deduction of contribution to an IPP or RCA -- attach -- Salary Deferral Arrangement
a mooted RCA providing supplementary pension benefits must be similar to the IPP which it supplements
Kevin Bianchini, Reuben Abitbol, "Taxation of Stock Appreciation Rights", Taxation of Executive Compensation and Retirement (Federated Press), Vol. 24 No. 8, 2015, p.1655 -- attach -- Salary Deferral Arrangement
86 C.R. - Q.48 -- attach -- Salary Deferral Arrangement
88 C.R. - Q.27 -- attach -- Salary Deferral Arrangement
88 C.R. - Q.26 -- attach -- Salary Deferral Arrangement
May 1998 Advanced Life Underwriting Round Table, Q. 2, No. 9807000 -- attach -- Salary Deferral Arrangement
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