Contributions you make to and certain other amounts you pay into a plan on behalf of an employee do not constitute a taxable benefit for the employee if they are made or paid:

• under a retirement compensation arrangement;
• under a salary deferral arrangement;
• to an employee trust (box Q of the RL-1 slip);
• to a group insurance plan, to cover total or partial loss of income from an office or employment (if the wage loss benefits are payable periodically);
• to an employee life and health trust, to cover total or partial loss of income from an office or employment;
• to an employee benefit plan (box Q of the RL-1 slip);
• to a supplementary unemployment benefit plan;
• to a registered pension plan (RPP);
• to a deferred profit-sharing plan (DPSP);
• to a pooled registered pension plan (PRPP); or
• to a voluntary retirement savings plan (VRSP).