Traduction de «Régime de retraite à régime fiscal préférentiel » (Français → Anglais) :

qualified retirement plan

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

defined contribution plan [ DCP | money purchase pension plan | money purchase plan | defined contribution pension plan ]

fixed benefit-fixed contribution plan

occupational pension scheme | occupational retirement pension scheme | occupational scheme

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

preferential tax system

funded pension plan | funded pension scheme | funded scheme

12. Stresses the importance of combating indirect discrimination in pension schemes, not only in occupational schemes but also in the practices of statutory pension schemes; emphasises that the CJEU has made it clear that occupational pension schemes are to be considered as pay and that the principle of equal treatment therefore applies to those schemes as well, despite the fact that the distinction between statutory and occupational pension schemes is problematic in some Member States and that the concept of occupational pension schemes is unknown in others, potentially leading to indirect discrimination in the labour market; recognises that women’s access to occupational pension schemes is more restricted ...[+++], owing to shorter working hours, shorter length of service and horizontal and vertical gender segregation in the labour market, and the gender pay gap, and that contribution-based schemes rarely take care-related breaks and involuntary part-time work into account; calls on the Commission to examine the impact of the shift from statutory state pensions towards occupational and private schemes on the gender pension gap; calls on the Commission to monitor closely and report on the implementation of this principle, as the transposition has proved to be unclear in some Member States;

3. Specific Treatment of Canadian Retirement Plans: The United States shall treat as deemed-compliant FFIs or exempt beneficial owners, as appropriate, for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, Canadian retirement plans identified in Annex II. For this purpose, a Canadian retirement plan includes an Entity established or located in, and regulated by, Canada, or a predetermined contractual or legal arrangement, operated to provide pension or retirement benefits or earn income for providing such benefits under the laws of Canada and regulated with respect to contributions, distributions, reporting, sponsors ...[+++]hip, and taxation.

There will be $15 billion taken from the public service pension plan, $2.4 billion from the RCMP and almost $13 billion from the Canadian forces.

The act includes measures to help Canadian families get ahead: by indexing the working income tax benefit, or WITB; by allowing RRSP proceeds to be transferred to an RDSP, a registered disability savings plan, on a tax-deferred basis; by allowing a 10-year carry-forward for RDSP grants and bonds; by further strengthening federally regulated pension plans; by measures to cut red tape, helping registered charities with disbursement quota reform, allowing taxpayers to request online notices from the Canada Revenue Agency, reducing the paperwork burden for taxpayers; by measures to close down tax loopholes, such as better targeting of tax incentives for employee stock options and addressing aggressive tax planning relating to TFSAs or tax- ...[+++]free savings accounts; by measures to protect consumers, such as improving the complaint process for consumers when dealing with the financial services industry; and finally, measures to promote clean energy, such as expanding access to accelerated capital cost allowance for clean energy generation.