TERMIUM Plus®

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NON-TRANSFORMATION [1 record]

Record 1 1987-05-26

English

Subject field(s)
  • Employment Benefits
CONT

The rules that apply to registered pension plans under the Income Tax Act and the Pension Benefits Acts are strict. In all probability the requirements on vesting, non commutation, survivors pensions, disclosure and the like, will soon be strengthened.

French

Domaine(s)
  • Avantages sociaux
CONT

Les règlements qui s'appliquent aux REP [régime enregistré de pension] selon la Loi de l'impôt sur le revenu et les lois sur les pensions sont particulièrement stricts. Selon toute probabilité, les exigences en matière d'acquisition, de non-transformation, de rentes aux survivants, de divulgation et ainsi de suite seront prochainement accrues.

Spanish

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