Traduction de «Agrément d'un régime de retraite » (Français → Anglais) :

pension registration [ pension plan registration | registration of a pension plan | registration ]

occupational pension scheme | occupational retirement pension scheme | occupational scheme

job covered by a pension plan

pension scheme [ occupational pension | old age pension | pension plan | retirement pension | State pension ]

flat-benefit plan [ flat-rate benefit plan | flat-benefit pension plan | flat benefit pension plan | flat benefit plan | uniform benefit plan ]

funded pension plan | funded pension scheme | funded scheme

excess benefit plan | excess plan | top hat pension plan | top hat plan

fully funded pension plan

employer pension plan | employer plan | employer-sponsored pension plan | employment pension plan

approved pension plan

In Rosenberg, a decision of the Ontario Court of Appeal on provisions of the Income Tax Act dealing with the registration of pension plans, the court amended the definition of spouse which refers to a person living in a conjugal relationship with the taxpayer to include same sex partner of the taxpayer.

(a) the revoked plan shall not be accepted for registration for the purposes of this Act or be deemed to have become registered as a deferred profit sharing plan at any time within a period of one year commencing on the date the plan became a revoked plan;

(11) Where a member of a registered pension plan has become an employee of a participating employer after the member’s retirement benefits under a defined benefit provision of the plan have commenced to be paid and it is reasonable to consider that one of the main reasons for the employment of the member is to enable the member to benefit from terms of the plan that provide for a redetermination of the amount of the member’s retirement benefits provided in respect of a period before the benefits commenced to be paid, the plan becomes a revocable plan at the time the payment of the member’s benefits resumes.

In addition to the conditions set out in Union law for the authorisation of credit institutions and the cases for withdrawal of such authorisations, Member States may currently provide for further conditions for authorisation and cases for withdrawal of authorisation.