TERMIUM Plus®

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ARRANGEMENT EPARGNE-RETRAITE [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

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

Save record 1

Record 2 2009-03-26

English

Subject field(s)
  • Pensions and Annuities
CONT

A member of a pension plan who terminates employment on or after attaining the normal retirement date and who is entitled to the immediate payment of a defined contribution benefit under the pension plan or under section 39 may, upon termination, require the administrator to transfer the commuted value of the pension in accordance with the regulations to a prescribed retirement savings arrangement.

Key term(s)
  • prescribed retirement savings arrangements

French

Domaine(s)
  • Pensions et rentes
CONT

1) Un participant à un régime de pension qui met fin à son emploi à la date normale de la retraite ou après cette date et qui a droit au paiement immédiat d'une prestation à cotisation déterminée en vertu du régime de pension ou en vertu de l'article 39 peut, à la cessation d'emploi, exiger que l'administrateur transfère la valeur de rachat de la pension conformément aux règlements à un arrangement d'épargne-retraite prescrit.

Spanish

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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