TERMIUM Plus®

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

DEFERRED DEDUCTION [1 record]

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Alphabetical list of terms

Record 1 1987-05-26

English

Subject field(s)
  • Employment Benefits
CONT

Contributory pension plans (at least in the private sector) usually limit the members' contributions to the amount that is tax deductible. In such a case the employer must now decide whether or not the maximum should take account of deferred deductions.

French

Domaine(s)
  • Avantages sociaux
CONT

Les régimes de pension contributifs limitent généralement les cotisations des participants à la somme exonérée d'impôt; c'est du moins le cas dans le secteur [...] Dans un tel cas, l'employeur doit [...] tenir compte des déductions reportées. Il doit également se demander s'il ne convient pas de modifier en conséquence l'énoncé de la clause touchant les cotisations.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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