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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

[An] RRSP where the funds are subject to pension legislation [and] must be used to purchase a life annuity or be transferred to a LIF [life income fund] by the end of the year during which the owner … reaches age 71, at the latest.  3, record 1, English, - locked%2Din%20registered%20retirement%20savings%20plan

Record number: 1, Textual support number: 1 OBS

The locked-in RRSP is also known as the LIRA (locked-in retirement account) in most provinces as both plans are similar.  4, record 1, English, - locked%2Din%20registered%20retirement%20savings%20plan

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

… money transferred from a registered pension plan into a locked-in account, such as a locked-in retirement account(LIRA), life income fund(LIF) or locked-in retirement income fund(LRIF), can only be used to provide income after retirement.  1, record 2, English, - locked%2Din%20account

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

[…] les fonds transférés d'un régime de retraite à un compte immobilisé, comme un compte de retraite avec immobilisation des fonds (CRIF), un fonds de revenu viager (FRV) ou un fonds de revenu de retraite immobilisé (FRRI), doivent être utilisés seulement pour procurer un revenu de retraite.  1, record 2, French, - compte%20immobilis%C3%A9

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Cuenta que por motivos internos del propio banco o más comunmente por motivos externos, no permite disponer de sus fondos.  1, record 2, Spanish, - cuenta%20inmovilizada

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A locked-in retirement account(LIRA) is a special type of registered retirement savings plan … into which a person can transfer the amounts that are in a supplemental pension plan or a life income fund … The amounts in a LIRA are locked-in and can only be used for retirement income. Amounts cannot be withdrawn from a LIRA, except under certain circumstances in which a refund is allowed.  3, record 3, English, - locked%2Din%20retirement%20account

Record number: 3, Textual support number: 1 OBS

A LIRA is also known as a locked-in RRSP (registered retirement savings plan) in most provinces as both plans are similar.  4, record 3, English, - locked%2Din%20retirement%20account

Record number: 3, Textual support number: 2 OBS

The LIRA is available in all jurisdictions, with the exception of British Columbia, Nova Scotia and federally regulated pension plans. These three jurisdictions provide for the locked-in RRSP, which is very similar to the LIRA.  5, record 3, English, - locked%2Din%20retirement%20account

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le compte de retraite immobilisé (CRI) est un régime enregistré d'épargne-retraite […] particulier, dans lequel une personne peut transférer les sommes provenant de son régime complémentaire de retraite ou de son fonds de revenu viager […] L'argent contenu dans un CRI est immobilisé, car il doit servir à procurer un revenu à la retraite, […], sauf dans certaines circonstances où un remboursement est permis.  3, record 3, French, - compte%20de%20retraite%20avec%20immobilisation%20des%20fonds

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

A life income fund is a fund established under a contract entered into by a financial institution duly authorized for that purpose and a purchaser who is a former member, a member or the spouse thereof, and under the terms of which the institutions, in return for the capital that it receives, must pay the purchaser an income of which the amount may vary annually.  3, record 4, English, - life%20income%20fund

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Le fonds de revenu viager est celui qui est établi en vertu d’un contrat intervenu entre un établissement financier dûment habilité à cette fin et un constituant qui est un ancien participant, un participant ou son conjoint, et aux termes duquel, en contrepartie du capital qu’il reçoit, l’établissement doit verser au constituant un revenu dont le montant peut varier annuellement.  3, record 4, French, - fonds%20de%20revenu%20viager

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

[The] "maximum unlocking amount" means the lesser of(a) three times the amount of "M"..., and(b) twenty-five per cent of the balance in a life income fund on the first day of the fiscal year in which a transfer is to be made...  1, record 5, English, - maximum%20unlocking%20amount

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

«Loi» désigne la Loi sur les prestations de pension; «montant maximal qui n'est pas immobilisé» désigne le moindre de a) trois fois le montant de «M» [...], et b) vingt-cinq pour cent du solde dans le fonds de revenu viager au premier jour de l'exercice financier au cours duquel le transfert doit être effectué [...]  1, record 5, French, - montant%20maximal%20qui%20n%27est%20pas%20immobilis%C3%A9

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

... a retirement savings arrangement shall be(a) a locked-in retirement account, being a registered retirement savings plan as defined in the Income Tax Act(Canada),(b) a life income fund, being a registered retirement income fundas defined in the Income Tax Act(Canada), or(c) a life or deferred life annuity.  1, record 6, English, - retirement%20savings%20arrangement

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

[...] un arrangement d'épargne-retraite est a) un compte de retraite immobilisé, étant un régime enregistré d'épargne-retraite établi en conformité de la Loi de l'impôt sur le revenu (Canada), b) un fonds de revenu viager étant un fonds enregistré de revenu de retraite établi en conformité de la Loi de l'impôt sur le revenu (Canada), ou c) une rente viagère ou une rente viagère différée.  1, record 6, French, - arrangement%20d%27%C3%A9pargne%2Dretraite

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

If the money in the fund(the "receiving fund") is derived from money transferred directly from a life income fund or another locked-in retirement income fund(the "transferring fund"), and if the income is being paid out of the receiving fund in the fiscal year following the fiscal year in which the receiving fund is established, the sum of, i. the investment earnings, including any unrealized capital gains or losses, of the transferring fund in the previous fiscal year, and ii. the investment earnings, including any unrealized capital gains or losses, of the receiving fund in the previous fiscal year...  1, record 7, English, - receiving%20fund

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Si les sommes qui se trouvent dans le fonds («fonds d'arrivée») proviennent de sommes qui sont transférées directement d'un fonds de revenu viager ou d'un autre fonds de revenu de retraite immobilisé («fonds de départ») et que le revenu est payé sur le fonds d'arrivée pendant l'exercice qui suit celui de son établissement, le total de ce qui suit [...]  1, record 7, French, - fonds%20d%27arriv%C3%A9e

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

If the money in the fund(the "receiving fund") is derived from money transferred directly from a life income fund or another locked-in retirement income fund(the "transferring fund"),...  1, record 8, English, - transferring%20fund

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Si les sommes qui se trouvent dans le fonds («fonds d'arrivée») proviennent de sommes qui sont transférées directement d'un fonds de revenu viager ou d'un autre fonds de revenu de retraite immobilisé («fonds de départ») et que le revenu est payé sur le fonds d'arrivée pendant l'exercice qui suit celui de son établissement, le total de ce qui suit [...]  1, record 8, French, - fonds%20de%20d%C3%A9part

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

... "maximum unlocking amount" means the lesser of(a) three times the amount of "M" as determined under subsection 22(2), and(b) twenty-five per cent of the balance in a life income fund on the first day of the fiscal year in which a transfer is to be made under subsection 22(6. 1).  1, record 9, English, - maximum%20unlocking%20amount

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

... «montant maximal qui n'est pas immobilisé» désigne le moindre de a) trois fois le montant de «M» tel que déterminé en vertu du paragraphe 22(2), et b) vingt-cinq pour cent du solde dans le fonds de revenu viager au premier jour de l'exercice financier au cours duquel le transfert doit être effectué en vertu du paragraphe 22(6.1).  1, record 9, French, - montant%20maximal%20qui%20n%27est%20pas%20immobilis%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

While Registered Retirement Income Fund pay outs rise each year, the initial pay outs to the pensioner may be significantly lower than those paid under a level payment life annuity.  1, record 10, English, - level%20payment%20life%20annuity

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish