In the draft C++11 standard: N3337 I found several references to top-level cv-qualifiers, but no definition.
This question is the subject of defect report 609: What is a “top-level” cv-qualifier? which says:
The phrase “top-level cv-qualifier” is used numerous times in the Standard, but it is not defined. The phrase could be misunderstood to indicate that the const in something like const T& is at the “top level,” because where it appears is the highest level at which it is permitted: T& const is ill-formed.
and the proposed resolution suggests adding the following wording and note:
For a type cv T, the top-level cv-qualifiers of that type are those denoted by cv. [Example: The type corresponding to the type-id “const int&” has no top-level cv-qualifiers. The type corresponding to the type-id “volatile int * const” has the top-level cv-qualifier const. For a class type C, the type corresponding to the type-id “void (C::* volatile)(int) const” has the top-level cv-qualifier volatile. —end example]
Update
The defect has changed status to DRWP which means it is now part of the latest draft standard and we can find the new wording in N4527.