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CRA Controlled Subject Vocabulary (CRACSV)

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deferred profit sharing plans
Francais
régime de participation différée aux bénéfices
Used For
DPSP
Broader Term
deferred income plans
profit-sharing plans
Related Term
pension adjustment
Scope Note
A DPSP involves an arrangement where an employer may share with either all or a designated group of employees of the employer the profits from the employer's business, or from the business of the employer and one or more corporations with which the employer does not deal at arm's length. http://www.cra-arc.gc.ca/E/pub/tp/ic77-1r4/ic77-1r4-e.html  


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Date modified:
2006-12-15
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