TERMIUM Plus®

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

REGIME EPARGNE-RETRAITE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1994-10-03

English

Subject field(s)
  • Pensions and Annuities
  • Investment
  • Taxation
OBS

Source: Income Tax Act, S. 146(1).

French

Domaine(s)
  • Pensions et rentes
  • Investissements et placements
  • Fiscalité
DEF

Ensemble de dispositions par lesquelles la loi canadienne permet à un individu d'établir, par des versements périodiques, un fonds de retraite personnel de manière à se constituer une rente en vue de sa retraite. Ces versements sont déductibles du revenu imposable jusqu'à concurrence d'un certain montant.

OBS

Source : Loi de l'impôt sur le revenu, article 146(1).

Spanish

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