TERMIUM Plus®

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

LIQUIDATION REGIME RETRAITE [2 records]

Record 1 2021-01-18

English

Subject field(s)
  • Pensions and Annuities
  • Commercial and Other Bodies (Law)
DEF

The termination or discontinuation of all ... or part ... of a pension plan, usually at the decision of the employer; [and that] results from bankruptcy, corporate restructuring, or downsizing.

PHR

full wind up, partial wind up

Key term(s)
  • wind-up of a pension plan
  • wind-up of a pension
  • winding-up of a pension plan

French

Domaine(s)
  • Pensions et rentes
  • Organismes commerciaux ou non (Droit)
DEF

Résiliation ou cessation de tout […] ou partie […] d'un régime de retraite [qui est] en général à l'initiative de l'employeur [et qui] résulte […] de la faillite, de la restructuration et de la rationalisation d'une entreprise.

PHR

liquidation partielle, liquidation totale

Spanish

Campo(s) temático(s)
  • Pensiones y rentas
  • Organismos comerciales y otros (Derecho)
Save record 1

Record 2 2010-12-02

English

Subject field(s)
  • Employment Benefits
  • Pensions and Annuities
  • Accounting
DEF

The legal discharge of pension plan obligations for accrued pension benefits, either by transfer of assets directly to plan participants in satisfaction of their rights or by the purchase of annuity contracts in which a third party unconditionally undertakes to pay all pension benefits.

French

Domaine(s)
  • Avantages sociaux
  • Pensions et rentes
  • Comptabilité
DEF

Opération par laquelle un employeur met légalement fin à son obligation de verser des prestations de retraite en vertu d'un régime de retraite, soit en transférant directement des éléments d'actif du régime aux participants en contrepartie de leurs droits aux prestations, soit en concluant un contrat de rente par lequel une tierce partie prend l'engagement inconditionnel de verser le total des prestations constituées.

Spanish

Campo(s) temático(s)
  • Beneficios sociales
  • Pensiones y rentas
  • Contabilidad
CONT

Se le continuará pagando su salario como trabajador actual hasta que Pagaduría informe que la liquidación de jubilación le ha sido cancelada [...]

Save record 2

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