Registered Plans Directorate technical manual

Appendix C - Topical Index

Administrator

Definition of Administrator – 147.1(1)
Administrator – 147.1(6)
Obligations of the Administrator – 147.1(7)
Separate Liability for Obligations – 147.1(16)

Amendments

Acceptance of Amendments – 147.1(4)
Amendment – 8512(2)
Conditions Applicable to Amendments – 8511(1), 8511(2)
Plan as Registered – 147.1(15)

Breakdown in Marriage or Common-law Partnership

Definition of Common-law Partner – 248(1)
Benefits Payable after the Breakdown of Marriage or Common-law Partnership –8501(5)
Spouse – 8500(5)
Assignment of Rights – 8502(f)
Division of Benefits on Breakdown of the Marriage or Common-law Partnership – 8503(3)(l)
Permissible Benefits – 8502(c), 8503(2), 8506(1)
Transfer to an RPP, RRSP or RRIF for Spouse, Common-law Partner on the Breakdown of Marriage or Common-law Partnership –147.3(5)

Bridging Benefits

Definition of Bridging Benefits – 8500(1)
Bridging Benefits – 8503(2)(b)
Money Purchase Bridging Benefits – 8506(1)(b)
Bridging Benefits – Cross-plan Restriction – 8503(3)(k)
Additional Bridging Benefits – 8503(2)(l)
Survivor Bridging Benefits – 8503(2)(l.1)
Bridging Benefits and Elections – 8503(7.1)
Grandfathered Plan – Bridging Benefits – 8509(2)(a)
Grandfathered Plan – Exemptions – Bridging Benefits – 8509(4)(b)
Commutation of Lifetime Retirement Benefits – 8503(7)
Retirement Benefits Before Age 65 – 8504(5)
Conditions Applicable to Amendments – 8511(1)

Commutation

Commutation – Beneficiary's Benefits – 8503(2)(n)
Commutation of Benefits – 8503(2)(m), 8506(1)(h)
Commutation of Benefits after Death – Money Purchase –8506(1)(i)
Commutation of Lifetime Retirement Benefits – 8503(7)
Commuted Value – Pre-retirement Death – 8503(2)(i)
Lump Sum Payment on Death – 8503(2)(j)
Lump Sum Payments on Termination – 8503(2)(h)
Definition of Single Amount – 147.1(1)
Amount of Lifetime Retirement Benefits Commuted – 8517(4)
Rule for Commutation of Benefits – 8503(2.1)

Connected Persons

Definition of Connected Person – 8500(3)
Bridging Benefits – 8503(2)(b)
Eligible Service – 8503(3)(a)
Eligible Service – Disability – 8503(3)(a)(iv)
Prescribed Compensation – 8507(1)
Increased Benefits for Disabled Member – 8503(3)(d)
Early Retirement – 8503(3)(c)
Definition of Eligible Period of Reduced Pay – 8500(1)
Definition of Eligible Period of Temporary Absence – 8500(1)
Additional Prescribed Condition for Grandfathered Plans after 1991 – 8509(3)
Grandfathered Plan – Acceptable to the Minister –8509(1)(d)
Maximum Lifetime Retirement Benefits for Connected Persons – 8504(1)(a)(i)
Special Rules – MEP – 8510(5)
Pre-1991 Benefits – 8503(3)(e)
Pre-retirement Survivor Benefits – 8503(2)(e)
Prohibited Investments – 8514
Designated Plan – Specified Individuals – 8515(4)
Active Member – 8500(1), 8500(7)

Contributions – Employees

Definition of Compensation – 147.1(1)
Deductible Employee Contributions –147.2(4)
Employee Contributions– Service After 1991 – 147.2(4)(a)
Employee Contributions– Service Before 1990, While a Contributor – 147.2(4)(c)
Employee Contributions– Service Before 1990, While not a Contributor – 147.2(4)(b)
Permissible Contributions – 8502(b)
Member Contributions – 8503(4)(a)
Member Contributions – Contribution Limit – 8503(4)(a)(i)
Member Contributions – Periods of Disability, Reduced Pay or Temporary Absence – 8503(4)(a)(ii)
Member Contributions – Past Service Contributions – 8503(4)(a)(iii)
Member Contributions for Unfunded Liability – 8501(6.1) & (6.2)
Pre-payment of Member Contributions – 8503(4)(b)
Reduction in Benefits and Return of Contributions – 8503(4)(c)
Net Contribution Account – 8503(1)
Waiver of Member Contribution Condition – 8503(5)
Designated Plan – Eligible Contributions – 8515(5)
Designated Plan – Member Contributions – 8515(9)
Designated Plan – Prescribed Contributions – 8516(1)
Teachers – 147.2(5)
Definition of Additional Voluntary Contributions (AVCs) – 248(1)
Deductible Contributions when a Taxpayer Dies – 147.2(6)
Deemed Contribution – 8500(7)

Contributions – Employers

Deductible Employer Contributions – 147.2(1)
Employer Contributions – Defined Benefit Provisions – 147.2(2)
Filing of Actuarial Report –147.2(3)
Permissible Contributions – 8502(b)
Allocation of Employer Contributions – 8506(2)(b.1)
Employer Contributions Acceptable to the Minister – 8506(2)(a)
Employer Contributions not Permitted – 8506(2)(c)
Employer Contributions with Respect to Particular Members – 8506(2)(b)
Designated Plan – Prescribed Contributions – 8516(1)
Indirect Contributions – 8501(6)
Net Contribution Account – 8503(1)
Past Service Employer Contribution – 8503(15)
Reduction in Benefits and Return of Contributions – 8503(4)(c)
Alternative Method for Allocating Employer Contributions – 8506(2.1)
Definition of Actuary – 147.1(1)
Deemed Contribution – 8500(7)
Definition of Participating Employer – 147.1(1)

Death Benefits

Death Benefits – 8503(2)(a)(i)
Additional Post-retirement Death Benefits – 8503(2)(k)
Assignment of Rights – 8502(f)
Definition of Beneficiary – 8500(1)
Commutation – Beneficiary's Benefits – 8503(2)(n)
Commuted Value – Pre-retirement Death – 8503(2)(i)
Guarantee Period – 8503(2)(c)
Pre-retirement Survivor Benefits – Guarantee Period – 8503(2)(g)
Lump Sum Payment on Death – 8503(2)(j)
Post-retirement Survivor Benefits – 8503(2)(d)
Pre-retirement Survivor Benefits – 8503(2)(e), 8506(1)(e)
Pre-retirement Survivor Benefits – Alternative Rule – 8503(2)(f)
Pre-retirement Death Benefits – 8503(6)
Transfer – Lump Sum Benefits on Death – 147.3(7)
Undue Deferral of Payment – 8503(4)(d)
Undue Deferral of Payment – Death of Member – 8506(2)(h)
Undue Deferral of Payment – Death of Specified Beneficiary – 8506(2)(i)
Grandfathered Plan – Exemptions – Death Benefits – 8509(4)(a)
Optional Forms – Decreased – 8503(2)(a)(viii)
Optional Forms – Increased – 8503(2)(a)(vii)

Dependants

Definition of Dependant – 8500(1)
Definition of Eligible Survivor Benefit Period – 8500(1)
Post-retirement Survivor Benefits – 8503(2)(d)
Pre-retirement Survivor Benefits – 8503(2)(e), 8506(1)(e)

Designated Plans

Designated Plan – Eligible Contributions – 8515(5)
Designated Plan – Exceptions – 8515(3)
Designated Plan – Funding on Termination Basis – 8516(2)
Designated Plan – Funding Restrictions –8515(6)
Designated Plan – Maximum Funding Valuation –8515(7)
Designated Plan – Member Contributions – 8515(9)
Designated Plan – Prescribed Contributions – 8516(1)
Designated Plan – Specified Individuals – 8515(4)
Designated Plan in Previous Year – 8515(2)
Designated Plans – 8515(1)

Disability

Definition of Disabled – 8500(1)
Definition of Totally and Permanently Disabled – 8500(1)
Definition of Period of Disability – 8500(1)
Definition of Eligible Period of Reduced Pay – 8500(1)
Definition of Eligible Period of Temporary Absence – 8500(1)
Disability Benefits – 8503(2)(a)(vi)
Increased Benefits for Disabled Member – 8503(3)(d)
Evidence of Disability – 8503(4)(e) & (f)
Suspension or Cessation of Pension – 8503(8)
Bridging Benefits – 8503(2)(b)
Member Contributions – Periods of Disability, Reduced Pay or Temporary Absence – 8503(4)(a)(ii)
Early Retirement – 8503(3)(c), 8503(2)(a)(v)
Eligible Service – Disability – 8503(3)(a)(iv)
Increased Benefits for Disabled Member – 8503(3)(d)
Excluded Benefits – 8504(10)
Part-time Employees – Eligible Periods – 8504(4)(d)
Prescribed Compensation – 8507(1)
Complete Period of Reduced Pay – 8507(7)
Re-employed Member – 8503(9)
Active Member – 8500(1), 8500(7)

Downsizing

Acceptable Downsizing Program – 8505(2)(a)
Downsizing – Additional Lifetime Retirement Benefits – 8505(3)(a)
Downsizing – Alternative CPI Indexing – 8505(6)
Downsizing – Commutation – 8505(3)(f)
Downsizing – Duration of Program – 8505(2)(c)
Downsizing – Early Retirement Reduction – 8505(4)
Downsizing – Exception for Future Benefits – 8505(5)
Downsizing – Exclusion from Maximum Pension Rules – 8505(7)
Downsizing – Exemption from Past Service Contribution Rule – 8505(8)
Downsizing – Maximum Additional Benefits – 8505(3)(d)
Downsizing – Multiple Provisions – 8505(3)(g)
Downsizing – Qualifying Individuals – 8505(2)(b)
Downsizing – Qualifying Individuals – Exclusions – 8505(2.1)
Downsizing Program – 8505(1)
Applicability of Downsizing Rules – 8505(2)

Guarantee Periods

Guarantee Period – 8503(2)(c)
Guarantee Period – Money Purchase– 8506(1)(c)
Pre-retirement Survivor Benefits – Guarantee Period – 8503(2)(g)
Additional Post-retirement Death Benefits – 8503(2)(k)

Indexing

Ad Hoc Increases – 8503(2)(a)(iii)
Alternative CPI – 8504(13)
Downsizing – Alternative CPI Indexing – 8505(6)
Definition of Average Wage – 147.1(1)
Definition of Average Consumer Price Index – 8500(1)
Definition of Consumer Price Index (CPI) – 8500(1)
Cost-of-living Increases – 8503(2)(a)(ii)
Limits Dependent on Consumer Price Index – 8503(12)
Indexing – 8504(1)(b)

Interest

Net Contribution Account – 8503(1)
Permissible Distributions – 8502(d)
Increase in Accrued Benefits – 8503(3)(h)
Increase in Accrued Benefits – Part-time Member – 8503(3)(i)

Maximum Lifetime Retirement Benefits

Maximum Lifetime Retirement Benefits – 8504(1)(a)(ii)
Maximum Lifetime Retirement Benefits for Connected Persons – 8504(1)(a)(i)
Highest Average Compensation – 8504(2)
Associated Defined Benefit Provisions – 8504(9)
Alternative Compensation Rules – 8504(3)
Cross-plan Restriction – 8504(8)
Limit Not Applicable – 8504(7)
Indexing – 8504(1)(b)
Part-time Employees – Compensation – 8504(4)(a), (b) & (c)
Pre-1990 Benefits – 8504(6)

Minimum Amount – Money Purchase Provision

Definition of Specified Beneficiary – 8506(6)
Variable Benefit – 8506(1)(e.1)
When Minimum Amount is Nil –8506(6)
Minimum Amount –8506(5)
Non-payment of Minimum Amount – Plan Revocable –8506(4)

Money Purchase Provisions

Money Purchase Benefits Exempt from Conditions – 8509(10)
Money Purchase Limit – 147.1(1)
Money Purchase Plan Replaces Defined Benefit Plan – 147.3(8)
Money Purchase Plan Replaces Money Purchase Plan – 147.3(7.1)
Definition of Money Purchase Provision – 147.1(1)
Allocation of Earnings – 8506(2)(e)
Contributions not Permitted – 8506(2)(c.1)
Lifetime Retirement Benefits – 8500(1), 8506(1)(a)
Payment from Account – 8506(1)(f)
Payment from Account after Death – 8506(1)(g)
Payment or Reallocation of Forfeited Amounts –8506(2)(f)
Post-retirement Survivor Benefits – 8506(1)(d)
Pre-retirement Survivor Benefits – 8506(1)(e)
Reallocation of Forfeitures –8506(3)
Retirement Benefits –8506(2)(g)
Return of Contributions – 8506(2)(d)
Pension Adjustment Limits – 147.1(8),

Multi-employer Plan

Definition of Multi-Employer Plan – 147.1(1), 8500(1)
Definition of Multi-employer Plan (MEP) – 8510(1)
Pension Adjustment Limits – Multi-Employer Plans – 147.1(9)
Special Rules – MEP – 8510(5)
Anti-Avoidance – Multi-Employer Plans –147.1(14)

Pension Adjustment/ Past Service Pension Adjustment

Pension Adjustment Limits – 147.1(8), 8518(2)
Pension Adjustment Limits – Multi-Employer Plans – 147.1(9)
Pension Adjustment Limits for Grandfathered Plan for 1991 – 8509(6)
Pension Adjustment Limits – 1996-2002 – 8509(12)
Pension Adjustment Reporting – 8401
Appropriate Pension Adjustments – 8502(l)
Artificially Reduced Pension Adjustments – 8503(14)
Certifiable Past Service Event – 8300(1)
Complete Period of Reduced Services – 8300(1)
Benefits in Respect of Foreign Service – 8303(10)
Deemed Payment – 8303(7)
Member – 147.1(1), 8300(1)
Past Service Event – 147.1(1), 8300(1), 8300(2)
Qualifying Transfers – 8303(6)
Loaned Employees – 8308(7)

Prescribed Compensation

Additional Compensation Fraction – 8507(5)
Additional Compensation in Respect of Qualifying Period – 8507(2)
Cumulative Additional Compensation Fraction – 8507(4)
Exclusion of Subperiods – 8507(6)
Period of Parenting – 8507(3)(b)
Qualifying Periods – 8507(3)(a)
Qualifying Periods and Periods of Parenting – 8507(3)

Registration

Deemed Registration – 147.1(3)
Registration of the Plan – 147.1(2)
Registration – 8512(1)
Conditions for Registration – 8501(1)

Reporting

Annual Information Returns – 8409(1) & (2)
Obligations of the Administrator – 147.1(7)
Past Service Pension Adjustment Reporting – 8402

Revocation

Non-payment of Minimum Amount – Plan Revocable –8506(4)
Notice of Revocation – 147.1(12)
Revocation of Registration – Notice of Intention –147.1(11)
Revocation of Registration – 147.1(13)

Service

Eligible Service – 8503(3)(a)
Eligible Service – Acceptable to the Minister – 8503(3)(a)(vii)
Eligible Service – Disability – 8503(3)(a)(iv)
Eligible Service – Participating Employer & Predecessor Employer – 8503(3)(a)(i) & (ii)
Eligible Service – Periods of Temporary Absence – 8503(3)(a)(iii)
Eligible Service – Prior Service – 8503(3)(a)(v), (v.1) & (vi)
Definition of Pensionable Service – 8500(1)
Early Retirement – 8503(3)(c)
Definition of Eligible Period of Reduced Pay – 8500(1)
Definition of Eligible Period of Temporary Absence – 8500(1)
Active Member – 8500(1), 8500(7)

Specified Multi-employer Plan

Definition of Specified Multi-Employer Plan (SMEP) – 8510(2)
Specified Multi-employer Plan – 8500(1)
Special Rules – SMEP – 8510(6)
Qualification as a Specified Multi-employer Plan – 8510(3)
Additional Prescribed Conditions – 8510(7)
Purchase of Additional Benefits – 8510(8)
Minister's Notice –8510(4)

Transfers

Transfer – Defined Benefit to another Defined Benefit – 147.3(3)
Transfer – Defined Benefit to Money Purchase, RRSP or RRIF – 147.3(4)
Transfer – Lump Sum Benefits on Death – 147.3(7)
Transfer – Money Purchase to Defined Benefit – 147.3(2)
Transfer – Money Purchase to Money Purchase, RRSP or RRIF – 147.3(1)
Transfer – Pre-1991 Contributions – 147.3(6)
Transfer of Property Between Provisions – 147.3(14.1), 8502(k)
Transfer of Surplus – Defined Benefit to Money Purchase – 147.3(4.1)
Transfer to an RPP, RRSP or RRIF for Spouse, Common-law Partner on the Breakdown of Marriage or Common-law Partnership –147.3(5)
Withdrawal of an Excess Transfer to RRSPs or RRIFs – 147.3(13.1)
Taxation of Amount Transferred – 147.3(9) & 147.3(10)
Division of Transferred Amount – 147.3(11)
Restrictions Concerning Transfers – 147.3(12)
Excess Transfer – 147.3(13)
Deemed as a Transfer – 147.3(14)
Permissible Distributions – 8502(d)
Benefits Provided with Surplus on Plan Wind-up – 8501(7), 8517(3.1)
Minimum Prescribed Amount – 8517(2)
Plan Wind-up or Replacement – 8517(3)
Prescribed Amount – 8517(1)

Transitional Rules

Grandfathered Plan – 8500(1)
Grandfathered Plan – Acceptable to the Minister –8509(1)(d)
Grandfathered Plan – Additional Requirements – 8509(1)(e)
Grandfathered Plan – Benefits – 8509(2)(b)
Grandfathered Plan – Eligible Service & Benefit Accrual – 8509(5)(c)
Grandfathered Plan – Employer Contributions under a Money Purchase – 8509(1)(c)
Grandfathered Plan – Exemptions – Death Benefits – 8509(4)(a)
Grandfathered Plan – Maximum Lifetime Retirement Benefits – 8509(2)(c)
Grandfathered Plan – Permissible Benefits – 8509(1)(b)
Grandfathered Plan – Permissible Distributions – 8509(5)(b)
Grandfathered Plan – Primary Purpose – 8509(1)(a)
Benefits Under a Grandfathered Plan – Pre-1992 Disability – 8509(4.1)
Benefits Under Plan Other Than Grandfathered Plan – 8509(9)
Additional Prescribed Condition for Grandfathered Plans after 1991 – 8509(3)
Defined Benefits Under a Grandfathered Plan Exempt From Conditions – 8509(4)
Benefit Accrual Rate Greater Than 2% – 8509(8)
Benefits Acceptable to Minister – 8509(11)
Conditions Applicable after 1991 to Benefits Under Grandfathered Plans – 8509(2)
Limit on Pre-age 65 Benefits – 8509(7)
Prescribed Conditions Applicable before 1992 to Grandfathered Plan – 8509(1)
Stipulation not Required for Pre-1992 Plans – 8509(10.1)
Notification of Final Distribution of Plan Assets – 8409(3)