TERMIUM Plus®

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UNUSED DEDUCTION ROOM [3 records]

Record 1 1996-05-01

English

Subject field(s)
  • Employment Benefits
  • Investment

French

Domaine(s)
  • Avantages sociaux
  • Investissements et placements
OBS

Source : Loi de l'impôt sur le revenu, article 146(1).

Spanish

Save record 1

Record 2 1993-01-22

English

Subject field(s)
  • Employment Benefits
DEF

In the processing of past service amendments under the revised system of tax assistance for retirement saving, the certification by Revenue Canada that a plan member has sufficient unused RRSP deduction room to accept a past service purchase or benefit upgrade.

OBS

Terminology used in the field of pensions.

French

Domaine(s)
  • Avantages sociaux
DEF

Aux fins du traitement des modifications pour services passées dans le cadre du système révisé d'aide fiscale à l'épargne-retraite, attestation de Revenu Canada qu'un participant à un régime dispose de suffisamment de déductions inutilisées au titre de REER pour lui permettre d'acheter des services passés ou d'améliorer ses prestations.

Spanish

Save record 2

Record 3 1991-07-03

English

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

The RRSP deduction room of an individual for the year less the deductions made by the individual under a registered retirement savings plan for the year.

French

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

Droits de déduction à un REER d'un particulier pour l'année, moins les déductions demandées.

Spanish

Save record 3

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