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FACTEUR EQUIVALENCE SERVICES PASSES [1 record]
Record 1 - internal organization data 1999-10-04
Record 1, English
Record 1, Subject field(s)
- Taxation
- Social Security and Employment Insurance
Record 1, Main entry term, English
- past service pension adjustment
1, record 1, English, past%20service%20pension%20adjustment
correct
Record 1, Abbreviations, English
- PSPA 1, record 1, English, PSPA
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
For the purposes of the revised system of tax assistance for retirement saving, a prescribed amount in respect of an individual calculated with respect to all additions or increases made in the year to the pension benefits of the individual under a registered pension plan to the extent that such additions or increases are made in respect of a year of service after 1986 and before the year the addition or increase is made. 2, record 1, English, - past%20service%20pension%20adjustment
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Sécurité sociale et assurance-emploi
Record 1, Main entry term, French
- facteur d'équivalence pour services passés
1, record 1, French, facteur%20d%27%C3%A9quivalence%20pour%20services%20pass%C3%A9s
correct, masculine noun
Record 1, Abbreviations, French
- FESP 1, record 1, French, FESP
correct
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Aux fins du système révisé d'aide fiscale à l'épargne-retraite, montant déterminé par règlement pour un particulier, calculé en fonction des additions ou augmentations dont les prestations du particulier font l'objet au cours d'une année dans le cadre d'un régime enregistré de pension agréé, dans la mesure où ces additions ou augmentations visent une année de services postérieure à 1986 et antérieure à l'année de l'addition ou augmentation. 2, record 1, French, - facteur%20d%27%C3%A9quivalence%20pour%20services%20pass%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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