TERMIUM Plus®

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ARRANGEMENT EPARGNE-RETRAITE [1 record]

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Record 1 2009-03-30

English

Subject field(s)
  • Pensions and Annuities
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.

French

Domaine(s)
  • Pensions et rentes
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.

Spanish

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