Income Tax Regulations — 8304
 year and before the particular time that, immediately before the past service event, was not pensionable service of the individual under the provision, the following rules apply, except to the extent that the Minister has waived in writing their application in respect of the plan: (a) each pension credit of the individual under the provision for the year shall be determined as if the past service benefits had not become provided to the individual; (b) where the year is 1990, the past service event shall be deemed, for the purposes of this Part, to have occurred immediately after the end of the year; (c) where the year is after 1990, each provisional PSPA of the individual that is associated with the past service event as a consequence of which the past service benefits became provided shall be determined as if the past service event had occurred immediately after the end of the year; (d) where information that is required for the computation of a provisional PSPA referred to in paragraph (c) is not determinable until after the time the provisional PSPA is computed, reasonable assumptions shall be made in respect of such information; and (e) subsection 147.1(10) of the Act shall apply in respect of the past service benefits to the extent that that subsection would apply if the past service event had occurred immediately after the end of the year. Exceptions (4) Subsection (3) does not apply where (a) the past service benefits become provided in circumstances where subsection (1) or (2) is applicable; or (b) the period in respect of which the past service benefits are provided was not, at any time before the past service event, (i) pensionable service of the individual under a defined benefit provision of a registered pension plan, or (ii) a period in respect of which a contribution was made on behalf of, or an amount (other than an amount in respect of earnings of a plan) was allocated to, the individual under a money purchase provision of a registered pension plan or under a deferred profit sharing plan. (c) [Repealed, SOR/99-9, s. 7] Modified PSPA Calculation (5) Subject to subsection (10), if (a) lifetime retirement benefits have, as a consequence of a past service event, become provided to an individual under a defined benefit provision of a registered pension plan in respect of one or more qualifying past service periods in relation to the individual and the past service event, and (b) the benefits are considered to be attributable to employment of the individual with a single employer, the provisional PSPA of the individual with respect to the employer that is associated with the past service event is the amount determined by the formula A + B + C - D where A is the provisional PSPA that would be determined if (a) this subsection did not apply, (b) all former benefits in relation to the individual and the past service event had ceased to be provided at the time the past service event occurred, (c) all former benefits in relation to the individual and the past service event were considered to be attributable to employment of the individual with the employer, and (d) the value of C in subsection 8303(3) were nil; B is the total of all amounts each of which is a non-vested PA amount in respect of the individual and the past service event; C is the total of all amounts each of which is a money purchase transfer in relation to the individual and the past service event; and D is the amount of the individual’s qualifying transfers made in connection with the past service event. Definitions for Subsection (5) (5.1) For the purpose of subsection (5), where (a) lifetime retirement benefits (in this subsection referred to as “past service benefits”) have, as a consequence of a past service event occurring at a particular time, become provided to an individual under a defined benefit provision of a registered pension plan in respect of a period that (i) immediately before the particular time, was not pensionable service of the indiv