Income Tax Regulations — 8503
the member, no later than five years, and (B) in any other case, no later than 15 years after the day on which retirement benefits commence to be paid under the provision to the member, and (ii) the aggregate amount of continued retirement benefits payable under the provision for each month does not exceed the amount of retirement benefits that would have been payable under the provision for the month to the member if the member were alive; Post-retirement Survivor Benefits (d) retirement benefits (in this paragraph referred to as “survivor retirement benefits”) provided to one or more beneficiaries of a member who dies after retirement benefits under the provision commence to be paid to the member where (i) each beneficiary is, at the time of the member’s death, a spouse, a common-law partner, a former spouse, a former common-law partner or a dependant, of the member, (ii) the survivor retirement benefits provided to a spouse or common-law partner or former spouse or common-law partner are payable for a period beginning after the death of the member and ending with the death of the spouse or common-law partner or former spouse or common-law partner, (iii) the survivor retirement benefits provided to a dependant are payable for a period beginning after the death of the member and ending no later than at the end of the dependant’s eligible survivor benefit period, (iv) the amount of survivor retirement benefits payable for each month to a beneficiary does not exceed 66 2/3 per cent of the amount of retirement benefits that would have been payable under the provision for the month to the member if the member were alive, and (v) the aggregate amount of survivor retirement benefits and other retirement benefits payable under the provision for each month to beneficiaries of the member does not exceed the amount of retirement benefits that would have been payable under the provision for the month to the member if the member were alive; Pre-retirement Survivor Benefits (e) retirement benefits (in this paragraph referred to as “survivor retirement benefits”) provided to one or more beneficiaries of a member who dies before retirement benefits under the provision commence to be paid to the member where (i) no other benefits (other than benefits permissible under paragraph (g), (j), (l.1) or (n)) are payable as a consequence of the member’s death, (ii) each beneficiary is, at the time of the member’s death, a spouse, a common-law partner, a former spouse, a former common-law partner or a dependant, of the member, (iii) the survivor retirement benefits provided to a spouse or common-law partner or former spouse or common-law partner are payable for a period beginning after the death of the member and ending with the death of the spouse or common-law partner or former spouse or common-law partner, (iv) the survivor retirement benefits provided to a dependant are payable for a period beginning after the death of the member and ending no later than at the end of the dependant’s eligible survivor benefit period, (v) the amount of survivor retirement benefits payable for a month to a beneficiary does not exceed 66 2/3 per cent of the amount that is determined in respect of the month by the formula set out in subparagraph (vi), and (vi) the aggregate amount of survivor retirement benefits payable under the provision for a particular month to beneficiaries of the member does not exceed the amount that is determined for the particular month by the formula ((A + B) / 12) × C where A is the amount (expressed on an annualized basis) of lifetime retirement benefits that accrued under the provision to the member as of the member’s day of death, determined without any reduction computed by reference to the member’s age, duration of service, or both, and without any other similar reduction, B is, in the case of a member who attains 65 years of age before the member’s death or who was, at any time after 1990, connected with an employer who has participa