Income Tax Regulations — 8500
8500 (1) In this Part, active member of a pension plan in a calendar year means a member of the plan to whom benefits accrue under a defined benefit provision of the plan in respect of all or any portion of the year or who makes contributions, or on whose behalf contributions are made, in relation to the year under a money purchase provision of the plan; ( participant actif ) average Consumer Price Index for a calendar year means the amount that is obtained by dividing by 12 the aggregate of all amounts each of which is the Consumer Price Index for a month in the 12-month period ending on September 30 of the immediately preceding calendar year; ( moyenne de l’indice des prix à la consommation ) beneficiary of an individual means a person who has a right, by virtue of the participation of the individual in a pension plan, to receive benefits under the plan after the death of the individual; ( bénéficiaire ) benefit provision of a pension plan means a money purchase or defined benefit provision of the plan; ( version anglaise seulement ) bridging benefits provided to a member under a benefit provision of a pension plan means retirement benefits payable to the member under the provision for a period ending no later than on a date determinable at the time the benefits commence to be paid; ( prestation de raccordement ) Consumer Price Index for a month means the Consumer Price Index for Canada for the month as published by Statistics Canada under the authority of the Statistics Act ; ( indice des prix à la consommation ) defined benefit limit for a calendar year means the greater of (a) $1,722.22, and (b) 1/9 of the money purchase limit for the year; ( plafond des prestations déterminées ) dependant of an individual at the time of the individual’s death means a parent, grandparent, brother, sister, child or grandchild of the individual who, at that time, is both dependent on the individual for support and (a) under 19 years of age and will not attain 19 years of age in the calendar year that includes that time, (b) in full-time attendance at an educational institution, or (c) dependent on the individual by reason of mental or physical infirmity; ( personne à charge ) designated plan has the meaning assigned by section 8515; ( régime désigné ) disabled means, in relation to an individual, suffering from a physical or mental impairment that prevents the individual from performing the duties of the employment in which the individual was engaged before the commencement of the impairment; ( invalide ) eligible period of reduced pay of an employee with respect to an employer means a period (other than a period in which the employee is, at any time after 1990, connected with the employer or a period any part of which is a period of disability of the employee) (a) that begins after the employee has been employed by the employer or predecessor employers to the employer for not less than three months, (b) throughout which the employee renders services to the employer, and (c) throughout which the remuneration received by the employee from the employer is less than the remuneration that it is reasonable to expect the employee would have received from the employer had the employee rendered services throughout the period on a regular basis (having regard to the services rendered by the employee to the employer before the period) and had the employee’s rate of remuneration been commensurate with the employee’s rate of remuneration before the period; ( période admissible de salaire réduit ) eligible period of temporary absence of an individual with respect to an employer means a period throughout which the individual does not render services to the employer by reason of leave of absence, layoff, strike, lock-out or any other circumstance acceptable to the Minister, other than a period (a) a part of which is a period of disability of the individual, or (b) in which the individual is, at any time after 1990, connected with the employer; ( période a