TERMIUM Plus®

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

unregistered pension [1 record]

Record 1 1996-11-15

English

Subject field(s)
  • Employment Benefits
  • Taxation
CONT

Under existing rules, individuals participating in certain unregistered pension arrangements, e.g., federal judges and Canadian residents who are members of foreign pension plans, may have an amount prescribed by regulation that reduces their RRSP deduction room. The budget proposes to eliminate this RRSP room for high-income earners during those years in which the RRSP limit is less than $15,500.

French

Domaine(s)
  • Avantages sociaux
  • Fiscalité
CONT

En vertu des règles actuelles, les particuliers qui participent à certains mécanismes de pension non agréés, p. ex. les juges fédéraux et les résidents du Canada qui participent à des régimes de retraite étrangers, peuvent être assujettis à un montant prescrit par règlement et qui réduit leurs droits de cotisation à un REER. Le budget propose d'éliminer ces droits de cotisation à un REER pour les personnes à revenu élevé pendant les années au cours desquelles le plafond REER est inférieur à $15,500.

Spanish

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