Phantom stock plans canada
year. A number of plans are exempted from the SDA rules. In order to avoid meet these exemptions. The comments provided by the CRA publicized its position on certain commonly used programs. Phantom stock retirement plans Phantom stock retirement plans, commonly referred to as deferred share unit (DSU) Sample Plan Design 3: The executive defers a percentage of his/her current income to purchase phantom stock units. The phantom stock units may be purchased at book-value, or the units may be priced at a discount to bookvalue. This is comparable to a stock purchase plan in a public company.