Income Tax Regulations — 8500
e plan at the beginning of the year, and C is the amount of the actuarial liabilities in respect of all benefits payable under the terms of the plan at the beginning of the year; ( minimum RRI ) lifetime retirement benefits provided to a member under a benefit provision of a pension plan means (a) retirement benefits provided to the member under the provision that, after they commence to be paid, are payable to the member until the member’s death, unless the benefits are commuted or payment of the benefits is suspended, and (b) for greater certainty, retirement benefits provided to the member under the provision in accordance with paragraph 8506(1)(e.1); ( prestation viagère ) multi-employer plan in a calendar year means (a) a pension plan in respect of which it is reasonable to expect, at the beginning of the year (or at the time in the year when the plan is established, if later), that at no time in the year will more than 95 per cent of the active members of the plan be employed by a single participating employer or by a related group of participating employers, other than a plan where it is reasonable to consider that one of the main reasons there is more than one employer participating in the plan is to obtain the benefit of any of the provisions of the Act or these Regulations that are applicable only in respect of multi-employer plans, or (b) a pension plan that is, in the year, a specified multi-employer plan, and, for the purposes of this definition, 2 corporations that are related to each other solely by reason that they are both controlled by Her Majesty in right of Canada or a province shall be deemed not to be related persons; ( régime interentreprises ) pensionable service of a member of a pension plan under a defined benefit provision of the plan means the periods in respect of which lifetime retirement benefits are provided to the member under the provision; ( services validables ) period of disability of an individual means a period throughout which the individual is disabled; ( période d’invalidité ) predecessor employer means, in relation to a particular employer, an employer (in this definition referred to as the “vendor”) who has sold, assigned or otherwise disposed of all or part of the vendor’s business or undertaking or all or part of the assets of the vendor’s business or undertaking to the particular employer or to another employer who, at any time after the sale, assignment or other disposition, becomes a predecessor employer in relation to the particular employer, if all or a significant number of employees of the vendor have, in conjunction with the sale, assignment or disposition, become employees of the employer acquiring the business, undertaking or assets; ( employeur remplacé ) public pension benefits means amounts that are payable on a periodic basis under the Canada Pension Plan , a provincial pension plan as defined in section 3 of the Canada Pension Plan , or Part I of the Old Age Security Act , but does not include disability, death or survivor benefits provided under those Acts; ( prestation de pension de l’État ) public safety occupation means the occupation of (a) firefighter, (b) police officer, (c) corrections officer, (d) air traffic controller, (e) commercial airline pilot, or (f) paramedic; ( profession liée à la sécurité publique ) retirement benefits provided to an individual under a benefit provision of a pension plan means benefits provided to the individual under the provision that are payable on a periodic basis; ( prestation de retraite ) surplus under a money purchase provision of a pension plan at any time means such portion, if any, of the amount held at that time in respect of the provision as has not been allocated to members and is not reasonably attributable to (a) forfeited amounts under the provision or earnings of the plan that are reasonably attributable to those amounts, (b) contributions made under the provision by an employer that will be allocated to members