TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPANY PENSION PLAN [7 records]
Record 1 - internal organization data 2009-08-31
Record 1, English
Record 1, Subject field(s)
- Pensions and Annuities
- Taxation
Record 1, Main entry term, English
- eligible contribution
1, record 1, English, eligible%20contribution
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
"eligible contribution" means a payment made by an employer to a pension fund or an insurance company, as applicable, in respect of a pension plan, that qualifies as an eligible contribution for the purposes of the Income Tax Act(Canada). 1, record 1, English, - eligible%20contribution
Record 1, French
Record 1, Domaine(s)
- Pensions et rentes
- Fiscalité
Record 1, Main entry term, French
- cotisation admissible
1, record 1, French, cotisation%20admissible
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
«cotisation admissible» Paiement que fait un employeur à une caisse de retraite ou à une compagnie d'assurance, selon le cas, à l'égard d'un régime et qui constitue une cotisation admissible pour l'application de la Loi de l'impôt sur le revenu (Canada). 1, record 1, French, - cotisation%20admissible
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-05-22
Record 2, English
Record 2, Subject field(s)
- Pensions and Annuities
Record 2, Main entry term, English
- paid-up annuity
1, record 2, English, paid%2Dup%20annuity
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An annuity derived from a supplemental pension plan with an employer contemplated in this plan, the payment of which is fully insured or guaranteed by a government, a company or an insurance company holding a licence issued under the Act respecting insurance. 2, record 2, English, - paid%2Dup%20annuity
Record 2, French
Record 2, Domaine(s)
- Pensions et rentes
Record 2, Main entry term, French
- rente libérée
1, record 2, French, rente%20lib%C3%A9r%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Rente provenant d'un régime complémentaire de retraite chez un employeur visé par le présent régime dont le paiement est totalement assuré ou garanti par un gouvernement, par une compagnie ou par une compagnie d'assurance étant titulaire d'un permis délivré en vertu de la Loi sur les assurances. 2, record 2, French, - rente%20lib%C3%A9r%C3%A9e
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2009-03-30
Record 3, English
Record 3, Subject field(s)
- Pensions and Annuities
Record 3, Main entry term, English
- qualifying annuity contract
1, record 3, English, qualifying%20annuity%20contract
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An annuity contract for the purpose of providing benefits under a plan, with the following characteristics : 1. The contract does not contain a provision allowing for the redistribution of benefits on a wind up or partial wind up of the pension plan. 2. The contract was entered into before the 1st day of January, 1988. 3. The contract was issued by an insurance company or under the Government Annuities Act(Canada). 4. The benefits provided under the contract consist only of pensions and pension benefits purchased before the 1st day of January, 1993. 1, record 3, English, - qualifying%20annuity%20contract
Record 3, French
Record 3, Domaine(s)
- Pensions et rentes
Record 3, Main entry term, French
- contrat de rente admissible
1, record 3, French, contrat%20de%20rente%20admissible
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Contrat de rente qui est destiné à fournir des prestations dans le cadre d'un régime et qui présente les caractéristiques suivantes : 1. Le contrat ne comprend pas de clause qui autorise à répartir de nouveau les prestations advenant la liquidation totale ou partielle du régime. 2. Le contrat a été conclu avant le 1er janvier 1988. 3. Le contrat a été accordé par une compagnie d'assurance ou en vertu de la Loi relative aux rentes sur l'État (Canada). 4. Les prestations offertes aux termes du contrat consistent uniquement en des pensions et en des prestations de retraite constituées avant le 1er janvier 1993. 1, record 3, French, - contrat%20de%20rente%20admissible
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2008-03-10
Record 4, English
Record 4, Subject field(s)
- Pensions and Annuities
- Employment Benefits
Record 4, Main entry term, English
- insured pension plan
1, record 4, English, insured%20pension%20plan
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- insured plan 1, record 4, English, insured%20plan
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A pension plan for which the pension fund is held by an insurance company. 2, record 4, English, - insured%20pension%20plan
Record number: 4, Textual support number: 1 OBS
insured pension plan; insured plan: colloquial terms. 3, record 4, English, - insured%20pension%20plan
Record number: 4, Textual support number: 2 OBS
Compare to «trusteed (pension) plan». 3, record 4, English, - insured%20pension%20plan
Record 4, French
Record 4, Domaine(s)
- Pensions et rentes
- Avantages sociaux
Record 4, Main entry term, French
- régime de retraite géré par un assureur
1, record 4, French, r%C3%A9gime%20de%20retraite%20g%C3%A9r%C3%A9%20par%20un%20assureur
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- régime géré par un assureur 1, record 4, French, r%C3%A9gime%20g%C3%A9r%C3%A9%20par%20un%20assureur
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Régime de retraite pour lequel la gestion de la caisse de retraite est confiée à une compagnie d'assurances. 1, record 4, French, - r%C3%A9gime%20de%20retraite%20g%C3%A9r%C3%A9%20par%20un%20assureur
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1991-10-28
Record 5, English
Record 5, Subject field(s)
- Stock Exchange
- Investment
Record 5, Main entry term, English
- deferred profit sharing
1, record 5, English, deferred%20profit%20sharing
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
These include the investment portfolio accounts of a bank, trust, loan, or insurance company, mutual fund or pension plan, including a profit sharing or deferred profit sharing or other retirement savings or similar plan, but excluding a self-directed RRSP. 2, record 5, English, - deferred%20profit%20sharing
Record 5, French
Record 5, Domaine(s)
- Bourse
- Investissements et placements
Record 5, Main entry term, French
- participation différée aux bénéfices
1, record 5, French, participation%20diff%C3%A9r%C3%A9e%20aux%20b%C3%A9n%C3%A9fices
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
On trouve les portefeuilles de placement des banques, compagnies de fidéicommis, de prêts ou d'assurance, des fonds mutuels ou régimes de retraite, y compris des régimes de participation aux bénéfices ou de participation différée aux bénéfices ou autres régimes d'épargne-retraite mais à l'exception des R.E.E.R. autogérés. 2, record 5, French, - participation%20diff%C3%A9r%C3%A9e%20aux%20b%C3%A9n%C3%A9fices
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1988-02-18
Record 6, English
Record 6, Subject field(s)
- Employment Benefits
- Insurance
Record 6, Main entry term, English
- deposit administration contract
1, record 6, English, deposit%20administration%20contract
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
... a contract with an insurance company where moneys paid under the contract for the purposes of a pension plan are credited to an account but not allocated to individual members of the plan prior to their retirement. 2, record 6, English, - deposit%20administration%20contract
Record 6, French
Record 6, Domaine(s)
- Avantages sociaux
- Assurances
Record 6, Main entry term, French
- contrat de gestion des dépôts
1, record 6, French, contrat%20de%20gestion%20des%20d%C3%A9p%C3%B4ts
correct, see observation, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Dans le Règlement sur les normes des prestations de pension, l'expression «deposit administration contract» est rendue par «contrat d'administration de dépôt». 1, record 6, French, - contrat%20de%20gestion%20des%20d%C3%A9p%C3%B4ts
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1987-01-13
Record 7, English
Record 7, Subject field(s)
- Property Law (common law)
Record 7, Main entry term, English
- master trusteeship
1, record 7, English, master%20trusteeship
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
Investors Syndicate Limited provides trusteeship, master trusteeship, administration, investment, management and counselling. 1, record 7, English, - master%20trusteeship
Record number: 7, Textual support number: 1 OBS
According to the Investors Group, Winnipeg, "master trusteeship" refers to the fact that a company establishes a pension plan for example, and appoints Investors Syndicate Ltd. as the trustee. Consequently, Investors Syndicate Ltd. becomes the trustee of all the subsidiary companies. 2, record 7, English, - master%20trusteeship
Record 7, French
Record 7, Domaine(s)
- Droit des biens et de la propriété (common law)
Record 7, Main entry term, French
- administration fiduciaire principale
1, record 7, French, administration%20fiduciaire%20principale
proposal, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
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