Income Tax Regulations — 8503
rpose of paragraph 8502(c) as it applies in respect of benefits provided under the provision on the death of the member during or after a period throughout which payment of the member’s benefits is suspended, subsections (2) and (6) are applicable as if the member’s retirement benefits had not commenced to be paid before the period, and (g) the provisions in paragraph (2)(m), Part LXXXIII and subsection 8517(4) that depend on whether the member’s retirement benefits have commenced to be paid apply to past service events, commutations and transfers occurring in the period in which the member’s benefits are suspended as if the member’s benefits had not previously commenced to be paid. Re-employed Member — Special Rules Not Applicable (10) Subsection (9) does not apply in respect of benefits provided under a defined benefit provision of a pension plan to a member unless the terms of the plan that provide for the redetermination of the amount of the member’s retirement benefits do not apply where retirement benefits have, at any time, been paid under the provision to the member while the member was an employee of a participating employer. Re-employed Member — Anti-avoidance (11) Where a member of a registered pension plan has become an employee of a participating employer after the member’s retirement benefits under a defined benefit provision of the plan have commenced to be paid and it is reasonable to consider that one of the main reasons for the employment of the member is to enable the member to benefit from terms of the plan that provide for a redetermination of the amount of the member’s retirement benefits provided in respect of a period before the benefits commenced to be paid, the plan becomes a revocable plan at the time the payment of the member’s benefits resumes. Special Rules for Member Aged 70 or 71 in 2007 (11.1) Where (a) a member of a registered pension plan attained 69 years of age in 2005 or 2006, (b) the member’s retirement benefits under a defined benefit provision of the plan commenced to be paid to the member in the year in which the member attained 69 years of age, (c) the member’s retirement benefits are suspended as of any particular time in 2007, and (d) the member was employed with a participating employer from the time the member’s retirement benefits commenced to be paid to the particular time, the following rules apply: (e) subsections (9) and (11) shall apply with respect to the member as though the member became an employee of the participating employer at the particular time, and (f) for the purpose of subsection (10), retirement benefits paid under the provision to the member before the particular time shall be disregarded. Limits Dependent on Consumer Price Index (12) Benefits provided under a defined benefit provision of a pension plan that are benefits to which a condition in any of subparagraphs (2)(b)(ii) and (e)(v) and (vi) and (3)(d)(ii) is applicable shall be deemed to comply with the condition where they would so comply if the Consumer Price Index ratio computed as part of the formula that applies for the purpose of the condition were replaced by a substantially similar measure of the change in the Consumer Price Index. Statutory Plans — Special Rules (13) Notwithstanding subsection (3), (a) for the purposes of the condition in paragraph (3)(b) as it applies in respect of benefits provided under the pension plan established by the Public Service Superannuation Act , the reference to “any other registered pension plan” in subparagraph (3)(b)(ii) does not include the pension plans established by the Canadian Forces Superannuation Act and the Royal Canadian Mounted Police Superannuation Act ; (b) the condition in paragraph (3)(c) does not apply in respect of benefits provided under the pension plan established by the Canadian Forces Superannuation Act ; and (c) the conditions in section 8303, paragraph (3)(c) and section 8504 do not apply in respect of benefits provided to a member under