Income Tax Regulations — 8302
ular year and the other year as a person who rendered services on a full-time basis throughout each of the years, the remuneration received by the individual in the other year is identical to the remuneration received by the individual in the particular year, (ii) where subparagraph (i) is not applicable and the individual rendered services in the particular year, the remuneration received by the individual in the other year is the remuneration that the individual would have received in the other year (or a reasonable estimate thereof determined by a method acceptable to the Minister) had the individual’s rate of remuneration in the other year been the same as the individual’s rate of remuneration in the particular year, and (iii) where subparagraph (i) is not applicable and the individual did not render services in the particular year, the remuneration received by the individual in the other year is the remuneration that the individual would have received in the other year (or a reasonable estimate thereof determined by a method acceptable to the Minister) had the individual’s rate of remuneration in the other year been the amount that it is reasonable to consider would have been the individual’s rate of remuneration in the particular year had the individual rendered services in the particular year; (f) where the amount of the individual’s lifetime retirement benefits depends on the individual’s remuneration and all or a portion of the remuneration received by the individual in the particular year is treated under the provision as if it were remuneration received in a calendar year preceding the particular year for services rendered in that preceding year, that remuneration were remuneration for services rendered in the particular year; (g) where the amount of the individual’s lifetime retirement benefits depends on the individual’s remuneration and the particular year is after 1989 and before 1995, benefits, to the extent that they can reasonably be considered to be in respect of the following range of annual remuneration, were excluded: (i) where the particular year is 1990, the range from $63,889 to $86,111, (ii) where the particular year is 1991 or 1992, the range from $69,444 to $86,111, (iii) where the particular year is 1993, the range from $75,000 to $86,111, and (iv) where the particular year is 1994, the range from $80,556 to $86,111; (h) where (i) the amount of the individual’s lifetime retirement benefits depends on the individual’s remuneration, (ii) the formula for determining the amount of the individual’s lifetime retirement benefits includes an adjustment to the individual’s remuneration for one or more calendar years, (iii) the adjustment to the individual’s remuneration for a year (in this paragraph referred to as the “specified year”) consists of multiplying the individual’s remuneration for the specified year by a factor that does not exceed the ratio of the average wage for the year in which the amount of the individual’s lifetime retirement benefits is required to be determined to the average wage for the specified year (or a substantially similar measure of the change in the wage measure), and (iv) the adjustment may reasonably be considered to be made to increase the individual’s remuneration for the specified year to reflect, in whole or in part, increases in average wages and salaries from that year to the year in which the amount of the individual’s lifetime retirement benefits is required to be determined, the formula did not include the adjustment to the individual’s remuneration for the specified year; (i) where the amount of the individual’s lifetime retirement benefits depends on the Year’s Maximum Pensionable Earnings for calendar years other than the particular year, the Year’s Maximum Pensionable Earnings for each such year were equal to the Year’s Maximum Pensionable Earnings for the particular year; (i.1) where the amount of the individual’s lifetime retirement benefits depends on the Yea