Income Tax Regulations — 8304
rovided 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 individual under the provision, and (ii) is, or was, pensionable service of the individual under another defined benefit provision (in this subsection referred to as the “former provision”) of a registered pension plan, (b) either (i) the individual has not, at any time after 1996 and before the particular time, been a member in relation to the former provision, (ii) the individual ceased, at the particular time, to be a member in relation to the former provision, (iii) the past service event is a certifiable past service event and the individual is to cease being a member in relation to the former provision no later than 90 days after the day on which a certification of the Minister is issued for the purposes of subsection 147.1(10) of the Act in respect of the past service benefits, or (iv) the following conditions apply: (A) the individual has not ceased, at the particular time, to be a member in relation to the former provision, and (B) subparagraph 8503(3)(a)(v.1) applies to the period described in paragraph (a), and (c) lifetime retirement benefits to which the individual is or was entitled under the former provision in respect of the period have not been taken into account under subsection (5) as former benefits in determining a provisional PSPA of the individual that is associated with any other past service event, the following rules apply: (d) the period is a qualifying past service period in relation to the individual and the past service event, (e) lifetime retirement benefits to which the individual is or was entitled under the former provision in respect of the period are former benefits in relation to the individual and the past service event, (f) where subsection 8301(8) has applied in respect of the determination of a pension credit of the individual under the former provision with respect to an employer for a year that includes any part of the period, the amount determined by the formula A - B is a non-vested PA amount in respect of the individual and the past service event, where A is the amount that would have been the individual’s pension credit under the former provision for the year with respect to the employer if subsection 8301(8) had not applied, and B is the individual’s pension credit under the former provision for the year with respect to the employer, and (g) the amount determined by the formula A - B is a money purchase transfer in relation to the individual and the past service event, where A is the total of all amounts each of which is (i) an amount that was transferred, at or before the particular time, on behalf of the individual from the former provision to a registered retirement savings plan, a registered retirement income fund, a money purchase provision of a registered pension plan or a defined benefit provision of a registered pension plan that was, at the time of the transfer, a specified multi-employer plan, or (ii) an amount that is to be paid or otherwise made available under the former provision with respect to the individual after the particular time, other than (A) an amount that is to be transferred to fund the past service benefits or paid directly to the individual, or (B) the balance of property described in clause 8503(3)(a)(v.1)(B) that is required to be transferred after the particular time to fund the past service benefits, to the extent that the amount can reasonably be considered to be attributable to benefits in respect of the portion of the period that is after 1989, and B is the total of all amounts each of which is, in respect of an employer with respect to which a provisional PSPA of the individual that is associated with the past service event is determined under subsection (5), the amount, if any, by which (i) the portion of the value determined for B in subsection 8303(3