Supplementary unemployment benefit plan administration
For employers and trustees on how to administer a supplementary unemployment benefit plan.
Services and information
Register a supplementary unemployment benefit plan
Requirements to register a supplementary unemployment benefit plan under the Income Tax Act
Contributing to a supplementary unemployment benefit plan
Who can contribute, contribution limits, and deductibility
Amend a supplementary unemployment benefit plan
What to do if changes are made to plan terms after registration has been approved
Payments from a supplementary unemployment benefit plan
Types of payments that are permitted
Reporting and filing for a supplementary unemployment benefit plan
Reporting and filing obligations for employers and trustees
Close a supplementary unemployment benefit plan
How a plan can be closed