Income Tax Regulations — 8503
 the time the member’s benefits commence to be paid) of additional benefits that would be paid as a consequence of adjustments at a fixed rate of 4 per cent per annum after the time the member’s benefits commence to be paid, (iii) where the plan does not provide for periodic cost-of-living adjustments to be made to the benefits, or provides only for such adjustments as are described in clause (ii)(A) or (B), the plan provides for cost-of-living adjustments to be made to the benefits from time to time at the discretion of any person, where the adjustments, together with periodic cost-of-living adjustments, if any, are warranted by increases in the Consumer Price Index after the benefits commence to be paid, (iv) the amount of the benefits is increased as a consequence of additional lifetime retirement benefits becoming provided to the member under the provision; (v) the amount of the benefits is determined with a reduction computed by reference to the member’s age, duration of service, or both (or with any other similar reduction), and the amount is subsequently adjusted to reduce or eliminate the portion, if any, of the reduction that is not required for the benefits to comply with the conditions in paragraph (3)(c), (vi) the amount of the benefits is determined with a reduction computed by reference to the following benefits and the amount is subsequently adjusted to reduce or eliminate the reduction: (A) disability benefits to which the member is entitled under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act, (B) benefits to which the member is entitled under an employees’ or workers’ compensation law of Canada or a province in respect of an injury or disability, or (C) benefits to which the member is entitled pursuant to a sickness or accident insurance plan or a disability insurance plan, (vii) the amount of the benefits is determined with a reduction computed by reference to other benefits provided under the provision in respect of the member that are permissible under paragraph (c), (d), (k) or (n), and the amount is subsequently adjusted to reduce or eliminate the reduction, (viii) the amount of the benefits is reduced as a consequence of benefits that are permissible under paragraph (c), (d), (k) or (n) becoming provided under the provision in respect of the member, (ix) the amount of the benefits payable to the member while the member is in receipt of remuneration from a participating employer is less than the amount of the benefits that would otherwise be payable to the member if the member were not in receipt of the remuneration, (x) the amount of the benefits is adjusted in accordance with plan terms that were submitted to the Minister before April 19, 2000, where the benefits have commenced to be paid before 2003 and the adjustment is approved by the Minister, or (xi) the amount of the benefits is reduced as permitted under the Pension Benefits Standards Act, 1985 or a similar law of a province; Bridging Benefits (b) bridging benefits provided to a member where (i) the bridging benefits are payable for a period beginning no earlier than the time lifetime retirement benefits commence to be paid under the provision to the member and ending no later than the end of the month immediately following the month in which the member attains 65 years of age, and (ii) the amount of the bridging benefits payable for a particular month does not exceed the amount that is determined for that month by the formula A × (1 - .0025 × B) × C × (D / 10) where A is the amount (or a reasonable estimate thereof) of public pension benefits that would be payable to the member for the month in which the bridging benefits commence to be paid to the member if (A) the member were 65 years of age throughout that month, (B) that month were the first month for which public pension benefits were payable to the member, (C) the member were entitled to the maximum amount of benefits payable under the Old Age Sec