Income Tax Regulations — 8501
 the purposes of this Part, deemed to be benefits provided and payable to the individual and not provided or payable to the member where (i) the entitlement of the individual was created by a provision of the law of Canada or a province described in subparagraph (b)(ii), and (ii) that provision (A) requires that benefits commence to be paid to the individual at a time that may be different from the time benefits commence to be paid to the member, or (B) gives the individual any rights in respect of the benefits to which the individual is entitled in addition to the rights that the individual would have as a consequence of an assignment by the member, in whole or in part, of the member’s right to benefits under the plan. Indirect Contributions (6) Where an employer or individual makes payments to a trade union or an association of employers (in this subsection referred to as the “contributing entity”) to enable the contributing entity to make contributions to a pension plan, such portion of a contribution made by the contributing entity to the plan as is reasonably attributable to a payment made to the contributing entity by an employer or individual shall, for the purposes of the conditions in this Part, be considered to be a contribution made by the employer or individual, as the case may be, and not by the contributing entity. Member Contributions for Unfunded Liability (6.1) For the purposes of the conditions in this Part (other than subparagraph 8510(9)(b)(i)), a contribution made by a member of a pension plan in respect of a defined benefit provision of the plan is deemed to be a current service contribution made by the member in respect of the member’s benefits under the provision if (a) the contribution cannot, but for this subsection, reasonably be considered to be made in respect of the member’s benefits under the provision; (b) the contribution is determined by reference to the actuarial liabilities under the provision in respect of periods before the time of the contribution; and (c) the contribution is made pursuant to an arrangement (i) under which all, or a significant number, of the active members of the plan are required to make similar contributions, (ii) the main purpose of which is to ensure that the plan has sufficient assets to pay benefits under the provision, and (iii) that is approved by the Minister. Prescribed Eligible Contributions (6.2) For the purpose of paragraph 147.2(4)(a) of the Act, a contribution described in subsection (6.1) is a prescribed eligible contribution. Benefits Provided with Surplus on Plan Wind-up (7) Where (a) a single amount is paid in full or partial satisfaction of an individual’s entitlement to retirement benefits (in this subsection referred to as the “commuted benefits”) under a defined benefit provision of a registered pension plan, (b) other benefits are subsequently provided to the individual under the provision as a consequence of an allocation, on full or partial wind-up of the plan, of an actuarial surplus under the provision, (c) the other benefits include benefits (in this subsection referred to as “ancillary benefits”) that, but for this subsection, would not be permissible under this Part, (d) if the individual had previously terminated from the provision and the conditions in subsection 8304.1(14) were satisfied with respect to the termination, it is reasonable to consider that all of the ancillary benefits are in respect of periods before 1990, and (e) the Minister has approved the application of this subsection in respect of the ancillary benefits, for the purpose of determining whether the ancillary benefits are permissible under this Part, the individual is considered to have an entitlement under the provision to the commuted benefits. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/92-51, s. 7; SOR/95-64, s. 9; SOR/96-311, s. 14; SOR/99-9, s. 20; SOR/2001-188, s. 9; SOR/2003-328, s. 8