Christina Medland, Andrew Stancel, "Tax-effective Risk-adjusted Incentive Arrangements for Public Companies", Taxation of Executive Compensation and Retirement, Vol. 22, No. 9, May 2011: includes overview of cash settled performance share unit plans. -- attach -- Salary Deferral Arrangement Read more about Christina Medland, Andrew Stancel, "Tax-effective Risk-adjusted Incentive Arrangements for Public Companies", Taxation of Executive Compensation and Retirement, Vol. 22, No. 9, May 2011: includes overview of cash settled performance share unit plans. -- attach -- Salary Deferral Arrangement
Anu Nijhawan, "The Limitations of Deferred Share Unit Plans", Taxation of Executive Compensation, Vol. 16, No. 1, July/August 2004, p. 440. -- attach -- Salary Deferral Arrangement Read more about Anu Nijhawan, "The Limitations of Deferred Share Unit Plans", Taxation of Executive Compensation, Vol. 16, No. 1, July/August 2004, p. 440. -- attach -- Salary Deferral Arrangement
Christina Medland, Jennifer Sandford, "Tax Treatment of Share-Based Compensation", Taxation of Executive Compensation and Retirement, September 2005, p. 583. -- attach -- Salary Deferral Arrangement Read more about Christina Medland, Jennifer Sandford, "Tax Treatment of Share-Based Compensation", Taxation of Executive Compensation and Retirement, September 2005, p. 583. -- attach -- Salary Deferral Arrangement
Christina H. Medland, Ronit Florence, "Pricing of Deferred Share Units - Part 1", Taxation of Executive Compensation and Retirement, Vol. 12, No. 1, July/August 2000, p. 303. -- attach -- Salary Deferral Arrangement Read more about Christina H. Medland, Ronit Florence, "Pricing of Deferred Share Units - Part 1", Taxation of Executive Compensation and Retirement, Vol. 12, No. 1, July/August 2000, p. 303. -- attach -- Salary Deferral Arrangement
The Queen v. V&R Enterprises Ltd., 79 DTC 5399, [1979] CTC 465 (FCTD) -- attach -- Salary Deferral Arrangement Read more about The Queen v. V&R Enterprises Ltd., 79 DTC 5399, [1979] CTC 465 (FCTD) -- attach -- Salary Deferral Arrangement
ATR-45, February 17, 1992 -- attach -- Salary Deferral Arrangement Read more about ATR-45, February 17, 1992 -- attach -- Salary Deferral Arrangement
S. Ungurean, "A Deferred Share Unit Plan Receives Revenue Canada Approval", Taxation of Executive Compensation and Retirement, Vol. 9, No. 2, September 1997, p. 19. -- attach -- Salary Deferral Arrangement Read more about S. Ungurean, "A Deferred Share Unit Plan Receives Revenue Canada Approval", Taxation of Executive Compensation and Retirement, Vol. 9, No. 2, September 1997, p. 19. -- attach -- Salary Deferral Arrangement
Holmes, "Stock-Based Deferred Compensation May be Provided to Employees of Private Corporations", Taxation of Executive Compensation and Retirement, December 1990/January 1991, p. 375. -- attach -- Salary Deferral Arrangement Read more about Holmes, "Stock-Based Deferred Compensation May be Provided to Employees of Private Corporations", Taxation of Executive Compensation and Retirement, December 1990/January 1991, p. 375. -- attach -- Salary Deferral Arrangement
"Employer's Contribution Towards Stock Plan Allows Tax Deferral for Employee", Taxation of Executive Compensation and Retirement, March 1990, p. 248. -- attach -- Salary Deferral Arrangement Read more about "Employer's Contribution Towards Stock Plan Allows Tax Deferral for Employee", Taxation of Executive Compensation and Retirement, March 1990, p. 248. -- attach -- Salary Deferral Arrangement
Gordon, "Deferred Compensation", 1986 Conference Report, c. 34. -- attach -- Salary Deferral Arrangement Read more about Gordon, "Deferred Compensation", 1986 Conference Report, c. 34. -- attach -- Salary Deferral Arrangement