Income Tax Regulations — 8300
8300 (1) In this Part, certifiable past service event , with respect to an individual, means a past service event that is required, by reason of subsection 147.1(10) of the Act, to be disregarded, in whole or in part, in determining the benefits to be paid under a registered pension plan with respect to the individual until a certification of the Minister in respect of the event has been obtained; ( fait à attester ) complete period of reduced services of an individual means a period of reduced services of the individual that is not part of a longer period of reduced services of the individual; ( période complète de services réduits ) designated savings arrangement of an individual means a RRIF or RRSP under which the individual is the annuitant, or the individual’s account under a money purchase provision of a registered pension plan; ( mécanisme d’épargne désigné ) excluded contribution , to a registered pension plan, means an amount that is (a) contributed to the plan and that is deductible under paragraph 60(j.1) of the Act, or (b) transferred to the plan in accordance with any of subsections 146(16), 146.3(14.1), 147(19), 147.3(1) to (4) and (5) to (7) and 147.5(21) of the Act; ( cotisation exclue ) flat benefit provision of a pension plan means a defined benefit provision of the plan under which the amount of lifetime retirement benefits provided to each member is based on the aggregate of all amounts each of which is the product of a fixed rate and either the duration of service of the member or the number of units of output of the member, and, for the purposes of this definition, where (a) the amount of lifetime retirement benefits provided under a defined benefit provision to each member is subject to a limit based on the remuneration received by the member, and (b) the limit may reasonably be considered to be included to ensure that the amount of lifetime retirement benefits provided to each member does not exceed the maximum amount of such benefits that may be provided by a registered pension plan, the limit shall be disregarded for the purpose of determining whether the provision is a flat benefit provision; ( disposition à prestations forfaitaires ) individual pension plan , in respect of a calendar year, means a registered pension plan that contains a defined benefit provision if, at any time in the year or a preceding year, the plan (a) has fewer than four members and at least one of them is related to a participating employer in the plan, or (b) is a designated plan and it is reasonable to conclude that the rights of one or more members to receive benefits under the plan exist primarily to avoid the application of paragraph (a); ( régime de retraite individuel ) member , in relation to a deferred profit sharing plan or a benefit provision of a registered pension plan, means an individual who has a right (either immediate or in the future and either absolute or contingent) to receive benefits under the plan or the provision, as the case may be, other than an individual who has such a right only because of the participation of another individual in the plan or under the provision, as the case may be; ( participant ) PA offset for a calendar year means (a) for years before 1997, $1,000, and (b) for years after 1996, $600; ( montant de réduction du FE ) past service event means any transaction, event or circumstance that occurs after 1989 and as a consequence of which (a) retirement benefits become provided to an individual under a defined benefit provision of a pension plan in respect of a period before the time the transaction, event or circumstance occurs, other than, if accrued retirement benefits under the provision were previously reduced in respect of a particular period, an increase to a level of retirement benefits for that particular period not exceeding the level of retirement benefits from which those benefits were previously reduced, (b) there is a change to the way in which retirement benefits provide