TERMIUM Plus®

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

DISPOSITION COTISATION DETERMINEE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-20

English

Subject field(s)
  • Employment Benefits
  • Social Security and Employment Insurance
  • Taxation
DEF

A method of calculating retirement benefits under which the employer and, in the case of contributory plans, the employees are committed to a specified contribution rate. The pension payable under the plan will be that which the accumulated contributions and return on investments in the plan will buy at retirement.

French

Domaine(s)
  • Avantages sociaux
  • Sécurité sociale et assurance-emploi
  • Fiscalité
DEF

Disposition d'un régime de pension selon laquelle l'employeur et, dans le cas des régimes contributifs, les salariés sont assujettis à un taux de cotisation précis. La pension payable en vertu de la disposition sera celle que les cotisations accumulées et le rendement des investissements permettront d'acheter au moment du départ à la retraite.

Key term(s)
  • disposition à cotisation déterminée

Spanish

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