TERMIUM Plus®

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

PENSION COMMUTATION [1 record]

Record 1 2021-01-18

English

Subject field(s)
  • Taxation Law
  • Pensions and Annuities
CONT

"Commutation" of a pension, or part of a pension, means the substitution of a lump sum amount for the pension, or that part of the pension.

Key term(s)
  • commutation of pension

French

Domaine(s)
  • Droit fiscal
  • Pensions et rentes
CONT

[La] «conversion» [est le] remplacement d'une pension ou d'une partie de pension par une somme forfaitaire.

OBS

Selon certains auteurs, le terme «commutation» est un faux ami dans ce contexte. Toutefois, le terme «commutation» est utilisé dans certaines lois et par certains spécialistes.

Spanish

Campo(s) temático(s)
  • Derecho fiscal
  • Pensiones y rentas
OBS

Una de las apuestas más importantes de nuestra propuesta, junto a la introducción del elemento dependencia económica, es la conversión de la pensión de viudedad en temporal.

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