- No minimum employer contributions
- Employer contributions to the DPSP are not subject to payroll taxes
- The employer may impose a vesting period of up to 2 years on the DPSP only
- Withdrawals can be restricted to termination, death, and retirement on the DPSP
- Owners or relatives of owners cannot participate in the DPSP portion
- Terminated employees can withdraw the full vested amount subject to taxation
- The DPSP creates a Pension Adjustment
- The DPSP can be used to share profits with employees or as a pension plan
- Employer and employee contributions can be made in any combination but cannot exceed an individual's personal RRSP limit
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