Salary Deferral Arrangement
86 C.R. - Q.47 -- attach -- Salary Deferral Arrangement
14 September 1994 External T.I. 9422835 - SAR, SDA ELECTION BONUS -- attach -- Salary Deferral Arrangement
30 November 1996 Ruling 9719003 - DIVIDEND EQUIVALENT, SDA -- attach -- Salary Deferral Arrangement
19 April 1991 T.I. (Tax Window, No. 2, p. 20, ¶1207) -- attach -- Salary Deferral Arrangement
23 April 2009 External T.I. 2009-0306371E5 - Determination of SERP benefits -- attach -- Salary Deferral Arrangement
employee application of severance to acquire additional service under SERP
P. Fritze, "Trends in deferred compensation: Limitations and Opportunities", Taxation of Executive Compensation and Retirement, October 1996, p. 195. -- attach -- Salary Deferral Arrangement
22 May 1990 T.I. (October 1990 Access Letter, ¶1491) -- attach -- Salary Deferral Arrangement
Christina H. Medland, "The Potential Effect of the American Jobs Creation Act on Canadian Deferred Compensation Plans", Taxation of Executive Compensation and Retirement, Vol. 16, No. 5, December/January 2005, p. 491. -- attach -- Salary Deferral Arrangement
Simon Thompson, "Canada's Income Tax Rules for Non-Registered Plans: Implications for Foreign Pensions", A Journal of International Taxation, Vol. 15, No. 10, October 2004, p. 34. -- attach -- Salary Deferral Arrangement
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