TERMIUM Plus®

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

PROFIT SHARING PENSION PLAN [1 record]

Record 1 1993-02-02

English

Subject field(s)
  • Employment Benefits
DEF

Type of plan defined in the Income Tax Act: money-purchase, with employer's contribution expressed as a share of profits but subject to a minimum annual amount equal to 1 percent of member's earnings.

French

Domaine(s)
  • Avantages sociaux
DEF

Régime de retraite à cotisation déterminée dans lequel la cotisation patronale, sous réserve d'un minimum, est fonction des bénéfices de l'entreprise.

OBS

«régime de retraite à participation aux bénéfices» a été recommandé par l'Office de la langue française.

Key term(s)
  • régime de pensions avec participation aux bénéfices

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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