Income Tax Regulations — 8304.1
ere (a) an individual has terminated, at a particular time after 1996, from a defined benefit provision (in this subsection referred to as the “former provision”) of a registered pension plan, (b) lifetime retirement benefits (in this subsection referred to as the “past service benefits”) have, as a consequence of a past service event occurring at or before the particular time, become provided to the individual under another defined benefit provision of a registered pension plan in respect of a period that is or was pensionable service of the individual under the former provision, and (c) lifetime retirement benefits to which the individual is or was entitled under the former provision in respect of the period have, under subsection 8304(5), been taken into account as former benefits in determining a provisional PSPA of the individual that is associated with the past service event, for the purposes of subsection 8406(5) and the description of D in paragraph (5)(a), the lesser of (d) the portion of the value determined for A in subsection 8303(3), for the purpose of determining the provisional PSPA, that can reasonably be considered to be attributable to the past service benefits, and (e) the portion of the value determined for B in subsection 8303(3), for the purpose of determining the provisional PSPA, that can reasonably be considered to be attributable to the former benefits is a PA transfer amount in relation to the individual’s termination from the former provision. Special 1997 PA Transfer Amount (11) Where (a) an individual has terminated, at a particular time in 1997, from a particular defined benefit provision of a registered pension plan, (b) lifetime retirement benefits (in this subsection referred to as the “past service benefits”) have, as a consequence of a past service event that occurred after the particular time and before 1998, become provided to the individual under the particular provision, or under another defined benefit provision of a registered pension plan, in respect of a period that was previously pensionable service of the individual under the particular provision, and (c) lifetime retirement benefits to which the individual was previously entitled under the particular provision in respect of the period have, under subsection 8304(5), been taken into account as former benefits in determining a provisional PSPA of the individual that is associated with the past service event, for the purposes of subsection 8406(5) and the description of D in paragraph (5)(a), the lesser of (d) the portion of the value determined for A in subsection 8303(3), for the purpose of determining the provisional PSPA, that can reasonably be considered to be attributable to the past service benefits, and (e) the portion of the value determined for B in subsection 8303(3), for the purpose of determining the provisional PSPA, that can reasonably be considered to be attributable to the former benefits is a PA transfer amount in relation to the individual’s termination from the particular provision at the particular time. Subsequent Membership (12) Where an individual has ceased at a particular time to be a member in relation to a deferred profit sharing plan or a benefit provision of a registered pension plan and subsequently becomes a member in relation to the plan or the provision, as the case may be, the following rules apply in determining the individual’s PAR in connection with any subsequent termination from the plan or the provision, as the case may be: (a) in the case of a deferred profit sharing plan or money purchase provision, any amounts included in a pension credit of the individual under the plan or provision because of an allocation to the individual before the particular time shall be disregarded; and (b) in the case of a defined benefit provision, (i) the value of A in paragraph (5)(a) shall be determined without regard to any pension credit, or portion of a pension credit, that is attributable to benefits provid