Income Tax Regulations — 8500
o the Minister, other than a period (a) a part of which is a period of disability of the individual, or (b) in which the individual is, at any time after 1990, connected with the employer; ( période admissible d’absence temporaire ) eligible survivor benefit period , in relation to a person who is a dependant of an individual at the time of the individual’s death, means the period beginning on the day of death of the individual and ending on the latest of (a) where the dependant is under 19 years of age throughout the calendar year that includes the day of death of the individual, the earlier of (i) December 31 of the calendar year in which the dependant attains 18 years of age, and (ii) the day of death of the dependant, (b) where the dependant is in full-time attendance at an educational institution on the later of the day of death of the individual and December 31 of the calendar year in which the dependant attains 18 years of age, the day on which the dependant ceases to be in full-time attendance at an educational institution, and (c) where the dependant is dependent on the individual at the time of the individual’s death by reason of mental or physical infirmity, the day on which the dependant ceases to be infirm or, if there is no such day, the day of death of the dependant; ( période admissible de prestations au survivant ) existing plan means a pension plan that was a registered pension plan on March 27, 1988 or in respect of which an application for registration was made to the Minister before March 28, 1988, and includes a pension plan that was established before March 28, 1988 pursuant to an Act of Parliament that deems member contributions to be contributions to a registered pension plan; ( régime existant ) forfeited amount under a money purchase provision of a pension plan means an amount to which a member of the plan has ceased to have any rights, other than the portion thereof, if any, that is payable (a) to a beneficiary of the member as a consequence of the member’s death, or (b) to a spouse or common-law partner or former spouse or common-law partner of the member as a consequence of the breakdown of their marriage or common-law partnership; ( montant perdu ) grandfathered plan means (a) an existing plan that, on March 27, 1988, contained a defined benefit provision, or (b) a pension plan that was established to provide benefits under a defined benefit provision to one or more individuals in lieu of benefits to which the individuals were entitled under a defined benefit provision of another pension plan that is a grandfathered plan, whether or not benefits are also provided to other individuals; ( régime exclu ) IPP minimum amount , for a year, for a person who is a member of an individual pension plan (or a beneficiary, in respect of the plan, who was, at the time of the member’s death, a spouse or common-law partner of the member) means (a) if there is only one such person in respect of the plan, the minimum amount that would be determined under subsection 146.3(1) of the Act for the year in respect of the plan if the plan were a registered retirement income fund that held the same property as the property held by the plan and the person were the annuitant of the fund, and (b) in any other case, the minimum amount that would be determined under subsection 146.3(1) of the Act if the person were the annuitant of a registered retirement income fund and the fair market value of the property held in connection with the fund at the beginning of the year were determined by the formula A × B/C where A is the fair market value of all property held in connection with the plan at the beginning of the year, B is the amount of the actuarial liabilities in respect of the benefits payable to the person under the terms of the plan at the beginning of the year, and C is the amount of the actuarial liabilities in respect of all benefits payable under the terms of the plan at the beginning of the year; ( minimum RRI ) lifet