TERMIUM Plus®

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

ACCUMULATED CONTRIBUTION [2 records]

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

Save record 1

Record 2 2008-02-15

English

Subject field(s)
  • Employment Benefits
  • Remuneration (Personnel Management)
  • Pensions and Annuities
CONT

In the case of a defined contribution plan, where the contributions under the plan are allocated to an individual plan member, the pension benefit credit of a plan member of the survivor of a plan member shall be the value of the accumulated contributions made under the plan by or in respect of the plan member since the plan member became a plan member.

French

Domaine(s)
  • Avantages sociaux
  • Rémunération (Gestion du personnel)
  • Pensions et rentes
CONT

Dans le cas d'un régime à cotisation déterminées aux termes duquel les cotisations sont attibuées individuellement aux participants, les droits à pension d'un participant ou de son survivant correspondent à la valeur des cotisations accumulées qui ont été versées au régime par le participant ou pour son compte depuis le début de sa participation.

Spanish

Save record 2

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