TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
past service benefit [1 record]
Record 1 - internal organization data 1990-07-03
Record 1, English
Record 1, Subject field(s)
- Employment Benefits
Record 1, Main entry term, English
- past service benefit
1, record 1, English, past%20service%20benefit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A much discussed tax provision, giving rise to so-called double-dipping, has been given as a reason for the Budget proposals. Under current law, after an individual has made the maximum annual RRSP contributions of $5,500 for many years, a pension plan can be created which provides full past service benefits. Obviously this individual has obtained more tax shelter than one who was a pension plan member throughout and could contribute only $3,500 to RPPs and RRSPs combined. 2, record 1, English, - past%20service%20benefit
Record 1, French
Record 1, Domaine(s)
- Avantages sociaux
Record 1, Main entry term, French
- prestation pour services passés
1, record 1, French, prestation%20pour%20services%20pass%C3%A9s
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- prestation pour services antérieurs 2, record 1, French, prestation%20pour%20services%20ant%C3%A9rieurs
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
L'une des dispositions fiscales particulièrement controversée, qui permet la prétendue double déduction, est apparemment à l'origine de certaines des propositions du budget. Selon la loi actuelle, lorsqu'un particulier a cotisé au maximum à un REER, c'est-à-dire à raison de 5 500$ par an pendant de nombreuses années, il peut, malgré tout, adhérer à un régime de pension prévoyant des prestations pour services antérieurs. De toute évidence, ce particulier bénéficie d'un abri fiscal plus intéressant que celui qui a participé à un régime de pension et n'a pu verser que 3 500$ annuellement dans des REP et des REER combinés. 2, record 1, French, - prestation%20pour%20services%20pass%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
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