Acts and Regulations

P-5.1 - Pension Benefits Act

Section 1
Disposition versions

Full text
Definitions and interpretation
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” Repealed: 2013, c.31, s.23
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“compliance officer” means a person appointed as a compliance officer under section 78.12;(agent de conformité)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“Court of King’s Bench” means The Court of King’s Bench of New Brunswick;(Cour du Banc du Roi)
“Court of Queen’s Bench” Repealed: 2023, c.17, s.188
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“Financial and Consumer Services Commission” means the Financial and Consumer Services Commission continued under the Financial and Consumer Services Commission Act;(Commission des services financiers et des services aux consommateurs)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“investigator” means a person appointed as an investigator under section 78.31;(enquêteur)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“Labour and Employment Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission du travail et de l’emploi)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Finance and Treasury Board and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, local government by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“regulated activity” means any activity governed by this Act or the regulations;(activité réglementée)
“regulation” means a regulation made under this Act and, unless the context otherwise indicates, includes a rule;(règlement)
“reserve account” means a separate account established under subsection 54.1(1) within a pension fund if the pension plan contains a defined benefit provision; (compte de réserve)
“rule” means a rule made under subsection 100(1.1) or 100.9(2.1), or if the context requires, a rule made under the Financial and Consumer Services Commission Act;(règle)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under the Financial and Consumer Services Commission Act and includes persons to whom the Superintendent or the Financial and Consumer Services Commission has delegated powers and duties under section 91 or under the Financial and Consumer Services Commission Act;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“Tribunal” means the Tribunal as defined in the Financial and Consumer Services Commission Act;(Tribunal)
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1; 2012, c.39, s.107; 2013, c.31, s.23; 2016, c.36, s.11; 2016, c.37, s.136; 2017, c.20, s.129; 2019, c.29, s.114; 2021, c.41, s.1; 2023, c.2, s.196; 2023, c.6, s.15; 2023, c.17, s.188
Definitions and interpretation
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” Repealed: 2013, c.31, s.23
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“compliance officer” means a person appointed as a compliance officer under section 78.12;(agent de conformité)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“Court of Queen’s Bench” means The Court of Queen’s Bench of New Brunswick;(Cour du Banc de la Reine)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“Financial and Consumer Services Commission” means the Financial and Consumer Services Commission continued under the Financial and Consumer Services Commission Act;(Commission des services financiers et des services aux consommateurs)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“investigator” means a person appointed as an investigator under section 78.31;(enquêteur)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“Labour and Employment Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission du travail et de l’emploi)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Finance and Treasury Board and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, local government by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“regulated activity” means any activity governed by this Act or the regulations;(activité réglementée)
“regulation” means a regulation made under this Act and, unless the context otherwise indicates, includes a rule;(règlement)
“reserve account” means a separate account established under subsection 54.1(1) within a pension fund if the pension plan contains a defined benefit provision; (compte de réserve)
“rule” means a rule made under subsection 100(1.1) or 100.9(2.1), or if the context requires, a rule made under the Financial and Consumer Services Commission Act;(règle)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under the Financial and Consumer Services Commission Act and includes persons to whom the Superintendent or the Financial and Consumer Services Commission has delegated powers and duties under section 91 or under the Financial and Consumer Services Commission Act;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“Tribunal” means the Financial and Consumer Services Tribunal established under the Financial and Consumer Services Commission Act;(Tribunal)
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1; 2012, c.39, s.107; 2013, c.31, s.23; 2016, c.36, s.11; 2016, c.37, s.136; 2017, c.20, s.129; 2019, c.29, s.114; 2021, c.41, s.1
Definitions and interpretation
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” Repealed: 2013, c.31, s.23
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“compliance officer” means a person appointed as a compliance officer under section 78.12;(agent de conformité)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“Court of Queen’s Bench” means The Court of Queen’s Bench of New Brunswick;(Cour du Banc de la Reine)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“Financial and Consumer Services Commission” means the Financial and Consumer Services Commission continued under the Financial and Consumer Services Commission Act;(Commission des services financiers et des services aux consommateurs)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“investigator” means a person appointed as an investigator under section 78.31;(enquêteur)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“Labour and Employment Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission du travail et de l’emploi)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Finance and Treasury Board and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, local government by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“regulated activity” means any activity governed by this Act or the regulations;(activité réglementée)
“regulation” means a regulation made under this Act and, unless the context otherwise indicates, includes a rule;(règlement)
“rule” means a rule made under subsection 100(1.1) or 100.9(2.1), or if the context requires, a rule made under the Financial and Consumer Services Commission Act;(règle)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under the Financial and Consumer Services Commission Act and includes persons to whom the Superintendent or the Financial and Consumer Services Commission has delegated powers and duties under section 91 or under the Financial and Consumer Services Commission Act;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“Tribunal” means the Financial and Consumer Services Tribunal established under the Financial and Consumer Services Commission Act;(Tribunal)
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1; 2012, c.39, s.107; 2013, c.31, s.23; 2016, c.36, s.11; 2016, c.37, s.136; 2017, c.20, s.129; 2019, c.29, s.114; 2021, c.41, s.1
Definitions and interpretation
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” Repealed: 2013, c.31, s.23
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“compliance officer” means a person appointed as a compliance officer under section 78.12;(agent de conformité)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“Court of Queen’s Bench” means The Court of Queen’s Bench of New Brunswick;(Cour du Banc de la Reine)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“Financial and Consumer Services Commission” means the Financial and Consumer Services Commission continued under the Financial and Consumer Services Commission Act;(Commission des services financiers et des services aux consommateurs)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“investigator” means a person appointed as an investigator under section 78.31;(enquêteur)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“Labour and Employment Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission du travail et de l’emploi)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Finance and Treasury Board and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, local government by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“regulated activity” means any activity governed by this Act or the regulations;(activité réglementée)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under the Financial and Consumer Services Commission Act and includes persons to whom the Superintendent or the Financial and Consumer Services Commission has delegated powers and duties under section 91 or under the Financial and Consumer Services Commission Act;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“Tribunal” means the Financial and Consumer Services Tribunal established under the Financial and Consumer Services Commission Act;(Tribunal)
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1; 2012, c.39, s.107; 2013, c.31, s.23; 2016, c.36, s.11; 2016, c.37, s.136; 2017, c.20, s.129; 2019, c.29, s.114
Definitions
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” Repealed: 2013, c.31, s.23
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“compliance officer” means a person appointed as a compliance officer under section 78.12;(agent de conformité)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“Court of Queen’s Bench” means The Court of Queen’s Bench of New Brunswick;(Cour du Banc de la Reine)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“Financial and Consumer Services Commission” means the Financial and Consumer Services Commission continued under the Financial and Consumer Services Commission Act;(Commission des services financiers et des services aux consommateurs)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“investigator” means a person appointed as an investigator under section 78.31;(enquêteur)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“Labour and Employment Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission du travail et de l’emploi)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Finance and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, local government by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“regulated activity” means any activity governed by this Act or the regulations;(activité réglementée)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under the Financial and Consumer Services Commission Act and includes persons to whom the Superintendent or the Financial and Consumer Services Commission has delegated powers and duties under section 91 or under the Financial and Consumer Services Commission Act;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“Tribunal” means the Financial and Consumer Services Tribunal established under the Financial and Consumer Services Commission Act;(Tribunal)
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1; 2012, c.39, s.107; 2013, c.31, s.23; 2016, c.36, s.11; 2016, c.37, s.136; 2017, c.20, s.129
Definitions
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” Repealed: 2013, c.31, s.23
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“compliance officer” means a person appointed as a compliance officer under section 78.12;(agent de conformité)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“Court of Queen’s Bench” means The Court of Queen’s Bench of New Brunswick;(Cour du Banc de la Reine)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“Financial and Consumer Services Commission” means the Financial and Consumer Services Commission continued under the Financial and Consumer Services Commission Act;(Commission des services financiers et des services aux consommateurs)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“investigator” means a person appointed as an investigator under section 78.31;(enquêteur)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“Labour and Employment Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission du travail et de l’emploi)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Finance and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, municipal or rural community by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“regulated activity” means any activity governed by this Act or the regulations;(activité réglementée)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under the Financial and Consumer Services Commission Act and includes persons to whom the Superintendent or the Financial and Consumer Services Commission has delegated powers and duties under section 91 or under the Financial and Consumer Services Commission Act;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“Tribunal” means the Financial and Consumer Services Tribunal established under the Financial and Consumer Services Commission Act;(Tribunal)
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1; 2012, c.39, s.107; 2013, c.31, s.23; 2016, c.36, s.11; 2016, c.37, s.136
Definitions
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” Repealed: 2013, c.31, s.23
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“compliance officer” means a person appointed as a compliance officer under section 78.12;(agent de conformité)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“Court of Queen’s Bench” means The Court of Queen’s Bench of New Brunswick;(Cour du Banc de la Reine)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“Financial and Consumer Services Commission” means the Financial and Consumer Services Commission continued under the Financial and Consumer Services Commission Act;(Commission des services financiers et des services aux consommateurs)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“investigator” means a person appointed as an investigator under section 78.31;(enquêteur)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“Labour and Employment Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission du travail et de l’emploi)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Justice and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, municipal or rural community by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“regulated activity” means any activity governed by this Act or the regulations;(activité réglementée)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under the Financial and Consumer Services Commission Act and includes persons to whom the Superintendent or the Financial and Consumer Services Commission has delegated powers and duties under section 91 or under the Financial and Consumer Services Commission Act;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“Tribunal” means the Financial and Consumer Services Tribunal established under the Financial and Consumer Services Commission Act;(Tribunal)
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1; 2012, c.39, s.107; 2013, c.31, s.23; 2016, c.36, s.11
Definitions
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” Repealed: 2013, c.31, s.23
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“Financial and Consumer Services Commission” means the Financial and Consumer Services Commission continued under the Financial and Consumer Services Commission Act;(Commission des services financiers et des services aux consommateurs)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“Labour and Employment Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission du travail et de l’emploi)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Justice and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, municipal or rural community by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under the Financial and Consumer Services Commission Act and includes persons to whom the Superintendent or the Financial and Consumer Services Commission has delegated powers and duties under section 91 or under the Financial and Consumer Services Commission Act;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“Tribunal” means the Financial and Consumer Services Tribunal established under the Financial and Consumer Services Commission Act;(Tribunal)
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1; 2012, c.39, s.107; 2013, c.31, s.23
Definitions
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” Repealed: 2013, c.31, s.23
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“Financial and Consumer Services Commission” means the Financial and Consumer Services Commission continued under the Financial and Consumer Services Commission Act;(Commission des services financiers et des services aux consommateurs)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“Labour and Employment Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission du travail et de l’emploi)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Justice and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, municipal or rural community by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under the Financial and Consumer Services Commission Act and includes persons to whom the Superintendent or the Financial and Consumer Services Commission has delegated powers and duties under section 91 or under the Financial and Consumer Services Commission Act;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“Tribunal” means the Financial and Consumer Services Tribunal established under the Financial and Consumer Services Commission Act;(Tribunal)
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1; 2012, c.39, s.107; 2013, c.31, s.23
Definitions
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission)
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Justice and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, municipal or rural community by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under section 91 and includes persons to whom the Superintendent has delegated powers and duties under section 91;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1; 2012, c.39, s.107
Definitions
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission)
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“common-law partner” means (conjoint de fait)
(a) in the case of the death of a member or former member, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member at the time of the death of the member or former member and was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the death of the member or former member,
(b) in the case of the breakdown of a common-law partnership, a person who, not being married to the member or former member, was cohabiting in a conjugal relationship with the member or former member for a continuous period of at least two years immediately before the date of the breakdown of the common-law partnership, or
(c) in any other case, a person who, not being married to a member or former member at the particular time under consideration, is cohabiting in a conjugal relationship with the member or former member at that time and who has so cohabited for a continuous period of at least two years immediately before that time;
“common-law partnership” means the relationship between a member or former member and his or her common-law partner;(union de fait)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse or common-law partner dies and after that in whole or in part for life to the survivor of the person and the person’s spouse or common-law partner;(pension commune et de survivant)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Justice and Consumer Affairs and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, municipal or rural community by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or common-law partner or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“spouse” means either of two persons who (conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity, or
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under section 91 and includes persons to whom the Superintendent has delegated powers and duties under section 91;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
1(2)If a spouse and a common-law partner both claim a right or a benefit under this Act or the regulations, the spouse is entitled to the right or benefit, if he or she is otherwise eligible, unless there is a valid domestic contract between the member or the former member and the spouse, or a decree, order or judgment of a competent tribunal, that bars the spouse’s claim.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131; 2008, c.5, s.1; 2011, c.5, s.1
Definitions
1(1)In this Act
“additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but does not include(cotisation volontaire additionnelle)
(a) a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
(b) an optional ancillary contribution, or
(c) a contribution for the purchase of past service;
“administrator” means the person or persons who administer a pension plan;(administrateur)
“assets” , when used in relation to an employer, means assets that in the ordinary course of business would be entered in books of account, whether or not a particular asset is entered in the books of account of the employer;(éléments d’actif)
“Board” means the Labour and Employment Board established under the Labour and Employment Board Act;(Commission)
“bridging benefit” means a periodic payment provided under a pension plan to a member of the pension plan for a temporary period of time after retirement for the purpose of supplementing the member’s pension benefit until the member is eligible to receive benefits under the Old Age Security Act (Canada) or commences to receive retirement benefits under the Canada Pension Plan or the Quebec Pension Plan;(prestation de relais)
“Canada Pension Plan” means the Canada Pension Plan, chapter C-5 of the Revised Statutes of Canada, 1970;(Régime de pensions du Canada)
“certified copy” means a copy certified to be a true copy;(copie conforme)
“commuted value” means the value, calculated in the prescribed manner and as of a fixed date, of a pension, a pension benefit or an ancillary benefit;(valeur de rachat)
“continuous” , in relation to employment, membership or service, means without regard to periods of temporary suspension of the employment, membership or service and without regard to periods of lay-off from employment;(continu)
“contributory pension benefit” means a pension benefit or part of a pension benefit to which a member is required to make contributions under the terms of a pension plan;(prestation de pension contributive)
“deferred pension” means a pension benefit, payment of which is deferred until the person entitled to the pension benefit reaches the normal retirement date under the pension plan;(pension différée)
“defined benefit” means a pension benefit other than a defined contribution benefit;(prestation déterminée)
“defined contribution benefit” means a pension benefit that is determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member of a pension plan and determined on an individual account basis;(prestation à cotisation déterminée)
“designated jurisdiction” means a province or territory of Canada that is designated by the regulations as a province or territory in which there is in force legislation substantially similar to this Act, and the whole of Canada in respect of employment that is within the legislative authority of the Parliament of Canada;(autorité législative désignée)
“employee” means a natural person who is employed by an employer;(salarié)
“employer” , in relation to a pension plan, to a member of a pension plan or a former member of a pension plan, means the employer required to make contributions under the pension plan;(employeur)
“former member” means a person who has terminated employment or membership in a pension plan and(ancien participant)
(a) is in receipt of a pension payable from the pension fund, or
(b) is entitled to a deferred pension payable from the pension fund;
“Income Tax Act” Repealed: 2002, c.12, s.1
“insurance company” means a corporation authorized to undertake life insurance in Canada;(compagnie d’assurance)
“joint and survivor pension” means a pension payable to the person entitled to the pension until that person or the person’s spouse dies and after that in whole or in part for life to the survivor of the person and the person’s spouse;(pension commune et de survivant)
“member” means a member of a pension plan;(participant)
“Minister” means the Minister of Justice and Consumer Affairs and includes any person designated by the Minister to act on the Minister’s behalf;(Ministre)
“multi-employer pension plan” means a pension plan established and maintained for employees of two or more employers who contribute or on whose behalf contributions are made to a pension fund by reason of agreement, municipal or rural community by-law or statute to provide a pension benefit that is determined by employment with one or more of the employers, but does not include a pension plan where all the employers are affiliates within the meaning of the Business Corporations Act;(régime de pension interemployeur)
“Old Age Security Act” Repealed: 2002, c.12, s.1
“optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that (prestation accessoire optionnelle)
(a) is chosen at the option of the member, former member, member’s surviving spouse or member’s designated beneficiary, and
(b) is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;
“optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required to contribute and that funds an optional ancillary benefit;(cotisation accessoire optionnelle)
“normal retirement date” means the date or age specified in a pension plan as the normal retirement date of members;(date normale de la retraite)
“pension” means a pension benefit that is being paid;(pension)
“pension benefit” means the aggregate monthly, annual, or other periodic amounts payable, other than ancillary benefits, to a member or former member of a pension plan during the lifetime of the member or former member, to which the member or former member will become entitled under the pension plan upon attainment of the normal retirement date, within ten years before that date or at any time after that date;(prestation de pension)
“pension fund” means the fund maintained to provide benefits under or related to a pension plan;(fonds de pension)
“pension plan” means a plan to provide pensions for members of the plan under which the employer or employers of the members are required to make contributions, but does not include(régime de pension)
(a) an employees’ profit sharing plan or a deferred profit sharing plan as defined in sections 144 and 147 of the Income Tax Act (Canada),
(a.1) a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),
(b) a plan to provide a retiring allowance as defined in subsection 248(1) of the Income Tax Act (Canada), or
(c) any other prescribed arrangement;
“prescribed” means prescribed by regulation under section 100;(prescrit)
“Quebec Pension Plan” means the Loi sur le régime de rentes du Quebéc, chapter R-9 of the Revised Statutes of Quebec, 1977;(Régime de rentes du Québec)
“reciprocal transfer agreement” means an agreement related to two or more pension plans that provides for the transfer of money or credit for employment or both in respect of individual members of the plans;(entente réciproque de transfert)
“spouse” means either of a man and a woman who(conjoint)
(a) are married to each other,
(b) are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity,
(c) have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year, or
(d) not being married to each other, have cohabited
(i) continuously for a period of not less than three years in a conjugal relationship in which one person has been substantially dependent upon the other for support, or
(ii) in a relationship of some permanence where there is a child born of whom they are the natural parents,
and have cohabited within the preceding year;
“Superintendent” means the Superintendent of Pensions appointed under section 91 and includes persons to whom the Superintendent has delegated powers and duties under section 91;(surintendant)
“Tribunal” Repealed: 1994, c.52, s.4
“wind-up” means the termination of a pension plan and the distribution of the assets of the pension fund;(liquidation)
“Year’s Maximum Pensionable Earnings” has the same meaning as in the Canada Pension Plan.(maximum des gains annuels ouvrant droit à pension)
Precedence of entitlement of lawfully married spouse
1(2)The entitlement under a pension plan of any person as a spouse of a member or former member of the pension plan shall not diminish the entitlement of any person who is lawfully married to the member or former member or of a child of that marriage.
1992, c.2, s.48; 1994, c.52, s.4; 1998, c.41, s.93; 2000, c.26, s.234; 2002, c.12, s.1; 2005, c.7, s.59; 2006, c.16, s.131