Income Tax Regulations — 8301
 been rendered by the member in the year to the employer if the member had rendered services to the employer on a full-time basis throughout the year, and E is the total of all amounts each of which is the value of B determined under this paragraph for the purpose of computing the individual’s pension credit for the year with respect to the employer under any other defined benefit provision of the plan; and”; (c) where a period in the year is a period of reduced services of the individual, the pension credit of the individual for the year under the provision with respect to each participating employer shall be determined as the aggregate of (i) the pension credit that would be determined if no benefits (other than benefits attributable to services rendered by the individual) had accrued to the individual in respect of periods of reduced services, and (ii) the pension credit that would be determined if the only benefits that had accrued to the individual were benefits in respect of periods of reduced services, other than benefits attributable to services rendered by the individual during such periods; and (d) subsection (10) shall not apply. Non-vested Termination from RPP (8) For the purposes of this Part and Part LXXXV and subsection 147.1(9) of the Act, and subject to subsection (9), where (a) an individual ceased in a calendar year after 1989 and before 1997 to be employed by an employer who participated in a registered pension plan for the benefit of the individual, (b) as a consequence of the termination of employment, the individual ceased in the year to have any rights to benefits (other than a right to a refund benefit) under a benefit provision of the plan, (c) the individual was not entitled to benefits under the provision at the end of the year, or was entitled only to a refund benefit, and (d) no benefit has been paid under the provision with respect to the individual, other than a refund benefit, the individual’s pension credit under the provision for the year with respect to the employer is (e) where the provision is a money purchase provision, the total of all amounts each of which is a contribution (other than an additional voluntary contribution made by the individual in 1990, an excluded contribution or a contribution described in paragraph 8308(6)(e)) made under the provision in the year by the individual, except to the extent that the contribution was not made in connection with the individual’s employment with the employer and is included in determining the individual’s pension credit for the year with respect to any other employer who participates in the plan, and (f) where the provision is a defined benefit provision, the lesser of (i) the pension credit that would be determined if this subsection were not applicable, and (ii) the aggregate of all amounts each of which is a contribution (other than an excluded contribution) made under the provision by the individual in, and in respect of, the year, except to the extent that the contribution was not made in connection with the individual’s employment with the employer and is included in determining the individual’s pension credit for the year with respect to any other employer who participates in the plan. Multi-employer Plans (9) Subsection (8) is not applicable in respect of a registered pension plan that is a multi-employer plan in a calendar year, except where (a) the plan is not a specified multi-employer plan in the year; (b) if the plan contains a defined benefit provision, the Minister has waived in writing the application of paragraph (7)(b) in respect of the plan for the year; and (c) the Minister has approved in writing the application of subsection (8) in respect of the plan for the year. Transition Rule — Money Purchase Offsets (10) Where, (a) throughout the period beginning on January 1, 1981 and ending on December 31 of a particular calendar year after 1989 and before 2000, there has been subtracted, in determining the amount of lifetime re