Income Tax Regulations — 8503
han the portion of a period that is after the calendar year in which the member attains 71 years of age), namely, (i) a period throughout which the member is employed in Canada by, and receives remuneration from, an employer who participates in the plan, (ii) a period throughout which the member was employed in Canada by, and received remuneration from, a predecessor employer to an employer who participates in the plan, (iii) an eligible period of temporary absence of the member with respect to an employer who participates in the plan or a predecessor employer to such an employer, (iv) a period of disability of the member subsequent to a period described in subparagraph (i) where, throughout such part of the period of disability as is after 1990, the member is not connected with an employer who participates in the plan, (v) a period in respect of which (A) unless the provision is a provision of an individual pension plan, (I) subparagraph (v.1) does not apply, and (II) benefits that are attributable to employment of the member with a former employer accrued to the member under a defined benefit provision of another registered pension plan, or (B) contributions were made by or on behalf of the member under a money purchase provision of another registered pension plan, where the member has ceased to be a member of that other plan, (v.1) unless the provision is a provision of an individual pension plan, a portion — determined by reference to the proportion of property that has been transferred, as described in clause (B) — of a period in respect of which (A) benefits that are attributable to employment of the member with a former employer accrued to the member under a defined benefit provision of another registered pension plan, and (B) pursuant to the Pension Benefits Standards Act, 1985 or a similar law of a province, a portion of property held in connection with the benefits described in clause (A) has been transferred to the provision and the balance of property is required to be transferred to the provision at a later date, (vi) unless the provision is a provision of an individual pension plan, a period throughout which the member was employed in Canada by a former employer where the period was an eligibility period for the participation of the member in another registered pension plan, and (vii) a period acceptable to the Minister throughout which the member is employed outside Canada; Benefit Accruals After Pension Commencement (b) benefits are not provided under the provision (in this paragraph referred to as the “particular provision”) to a member in respect of a period that is after the day on which retirement benefits (other than retirement benefits payable as a consequence of the death of another person) commence to be paid to the member under a defined benefit provision of (i) the plan, or (ii) any other registered pension plan if (A) an employer who participated under the particular provision for the benefit of the member, or (B) an employer who does not deal at arm’s length with an employer referred to in clause (A) has participated under the defined benefit provision of the other plan for the benefit of the member; Early Retirement (c) where lifetime retirement benefits commence to be paid under the provision to a member at any time before (i) in the case of a member whose benefits are provided in respect of employment in a public safety occupation, the earliest of (A) the day on which the member attains 55 years of age, (B) the day on which the member has 25 years of early retirement eligibility service in relation to the provision, (C) the day on which the aggregate of the member’s age (measured in years, including any fraction of a year) and years of early retirement eligibility service in relation to the provision is equal to 75, and (D) if the member was not, at any time after 1990, connected with any employer who has participated in the plan, the day on which the member becomes totally and permanently disabl