14 March 2017 External T.I. 2016-0627311E5 F - Deduction of contribution to an IPP or RCA -- summary under Paragraph 20(1)(q)

CRA considered a plan that provides supplementary benefits to in individual pension plan to be a salary deferral arrangement rather than a retirement compensation arrangement if the benefits provided for are unreasonable – which CRA will consider to be the case unless the terms of the supplemental plan are substantially the same as those of the IPP and the supplementary benefits merely provide the employee with a supplement for the benefits that would be provided under the IPP but for the defined benefit limit.