Canadian Human Rights Benefit Regulations — 2
or position referred to in paragraph 14(b) of the Act or the age applicable to that employment or position referred to in paragraph 14(c) of the Act, as the case may be; ( âge normal de la retraite ) normal pensionable age under a pension plan, means the earliest date specified in the plan on which an employee can retire from his employment and receive all the benefits provided by the plan to which he would otherwise be entitled under the terms of the plan, without adjustment by reason of early retirement, whether such date is the day on which the employee has attained a given age or on which the employee has completed a given period of employment; ( âge normal ouvrant droit à la pension ) pension plan means a superannuation, retirement or pension plan, fund or arrangement provided, furnished or offered to an employee that provides, in accordance with the terms of the plan, fund or arrangement, to or in respect of the employee on the superannuation, retirement or termination of employment of the employee, benefits that are determined by reference to (a) contributions made by the employee or his employer, or both, or (b) contributions referred to in paragraph (a) and the investment income, gains, losses and expenses in respect of those contributions, and includes (c) a defined benefit pension plan under which the benefits are determined by reference to (i) a percentage of the salary, wages or other remuneration of the employee in addition to the length of employment of the employee or a specified period of employment, or (ii) the length of employment of the employee or a specified period of employment, (d) a money purchase pension plan under which the benefits are determined by reference to (i) the accumulated amount of the contributions paid by or to the credit of the employee and the investment income, gains, losses and expenses in respect of those contributions, or (ii) the accumulated amount of the benefits purchased by each contribution paid by or to the credit of the employee, (e) a profit-sharing pension plan under which contributions by an employer are determined by reference to the profits earned from his business and the benefits are determined by reference to (i) the accumulated amount of the contributions paid by or to the credit of the employee and the investment income, gains, losses and expenses in respect of those contributions, or (ii) the accumulated amount of the benefits purchased by each contribution paid by or to the credit of the employee, and, (f) a composite pension plan the terms and conditions of which are any combination of the terms and conditions of a defined benefit pension plan, a money purchase pension plan and a profit-sharing pension plan or any two of those plans; ( régime de retraite ) spouse [Repealed, SOR/2022-150, s. 1] voluntary employee contribution means a contribution made voluntarily by an employee to or under a benefit plan, except a contribution the payment of which, under the terms of the plan, imposes on an employer an obligation to make a concurrent additional contribution to or under the plan. ( contribution facultative de l’employé ) (2) [Repealed, SOR/2022-150, s. 1] (3) [Repealed, SOR/2022-150, s. 1] SOR/2022-150, s. 1