TERMIUM Plus®

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FACTEUR RETABLISSEMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2000-01-25

English

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

For the purposes of the revised system of tax assistance for retirement saving, a prescribed amount reported by an employer on termination of an employee from a registered pension or deferred profit-sharing plan which restores contribution room where the termination benefit is less than benefits reflected in previously reported pension adjustments.

French

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

Aux fins du système révisé d'aide fiscale à l'épargne-retraite, montant déterminé par règlement et déclaré par un employeur lorsqu'un salarié se retire d'un régime enregistré de pension ou régime de participation différée aux bénéfices, qui permet de rétablir les droits de cotisation lorsque la prestation, à la cessation de l'emploi, est inférieure aux prestations par les facteurs d'équivalence déclarés antérieurement.

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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