TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ANNUITY COMMUTATION [1 record]

Record 1 2021-01-18

English

Subject field(s)
  • Taxation Law
  • Annuities (Insurance)
  • Pensions and Annuities
CONT

The RSP [Retirement Savings Plan] cannot provide for the payment of any benefit after maturity except ... commutation of annuity that would be payable to someone other than the annuitant.

Key term(s)
  • commutation of annuity

French

Domaine(s)
  • Droit fiscal
  • Rentes (Assurances)
  • Pensions et rentes
OBS

Selon certains auteurs, le terme «commutation» est un faux ami dans ce contexte. Toutefois, le terme «commutation» est utilisé dans certaines lois et par les spécialistes.

Spanish

Campo(s) temático(s)
  • Derecho fiscal
  • Anualidades (Seguros)
  • Pensiones y rentas
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