Contributions Made and Other Amounts Paid by Employers to Certain Plans

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Contributions you make to and 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).

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