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- Title
Canadian Salary Deferral Arrangement Legislation.
- Abstract
The article discusses the proposal of Tax Executives Institute for the Canadian Department of Finance to change the Salary Deferral Arrangement (SDA) legislation in order to afford flexibility in the design of long-term incentive compensation packages. One of the amendments include limiting the rules to tax-exempt employers. TEI requests the department to revisit the SDA rules to delineate the tax policy differences between acceptable and unacceptable deferred compensation schemes.
- Subjects
CANADA; TAXATION of deferred compensation; TAX Executives Institute Inc.; CANADA. Dept. of Finance; WAGE laws; LABOR incentives; TAX laws
- Publication
Tax Executive, 2009, Vol 61, Issue 3, p237
- ISSN
0040-0025
- Publication type
Article