TERMIUM Plus®

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

PENSION CREDIT [1 record]

Record 1 2011-01-17

English

Subject field(s)
  • Actuarial Practice
  • Pensions and Annuities
  • Social Security and Employment Insurance
DEF

The value, or a measure of the value, of a pension that has been earned (but that may not come into pay for several years), or alternatively the basis on which pension entitlements have been accrued.

CONT

... a pension benefit credit shall be determined in accordance with the Recommendations for the Computation of Transfer Values from Registered Pension Plans effective September 1, 1993 issued by the Canadian Institute of Actuaries, as amended from time to time.

French

Domaine(s)
  • Actuariat
  • Pensions et rentes
  • Sécurité sociale et assurance-emploi
DEF

Valeur totale à un moment donné, calculée selon les modalités réglementaires, des prestations de retraite et autres prestations acquises par le participant ou participant ancien au titre d'un régime spécial de pension.

CONT

[...] les drois à pension sont déterminés conformément aux recommandations pour le calcul des valeurs de transfert des régimes de retraite agréés de l'Institut canadien des actuaires, entrées en vigueur le 1er septembre 1993, avec leurs modifications successives.

OBS

L'expression «crédit de pension» est encore utilisée dans certaines lois fédérales. Cependant, c'est mieux d'éviter cette expression et d'utiliser les termes «droit à pension» ou «droit à retraite».

Spanish

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