Income Tax Regulations — 8503
 be considered to have been designed taking into account the public pension benefits payable to members, and, for the purposes of this condition, where in determining the amount of lifetime retirement benefits provided under the provision to a member there is deducted an amount described in subparagraph (j)(i), it shall be assumed that the amount so deducted is nil; (i) where the amount of lifetime retirement benefits provided to a member in respect of a calendar year depends on the member’s remuneration in other years, the formula for determining the amount of the lifetime retirement benefits is such that any increase in the amount of lifetime retirement benefits that accrued to the member in respect of the year that is attributable to increased remuneration is primarily attributable to an increase in the rate of the member’s remuneration; Offset Benefits (j) where (i) in determining the amount of lifetime retirement benefits provided under the provision to a member there is deducted (A) the amount of lifetime retirement benefits provided to the member under a benefit provision of a registered pension plan, or (B) the amount of a lifetime annuity that is provided to the member under a deferred profit sharing plan, and (ii) a single amount is paid in full or partial satisfaction of the member’s entitlement to benefits under the benefit provision referred to in clause (i)(A) or the deferred profit sharing plan referred to in clause (i)(B), the amount that is so deducted in determining the amount of the member’s lifetime retirement benefits under the defined benefit provision includes the amount of lifetime retirement benefits or lifetime annuity that may reasonably be considered to have been foregone as a consequence of the payment of the single amount; Bridging Benefits — Cross-plan Restriction (k) bridging benefits are not paid under the provision to a member who receives bridging benefits under another defined benefit provision of the plan (in this paragraph referred to as the “particular plan”) or under a defined benefit provision of another registered pension plan, except that this condition is not applicable where it is waived by the Minister or where (i) bridging benefits are paid to the member under only one defined benefit provision of the particular plan, (ii) the decision to provide bridging benefits under the particular plan to the member was not made by the member, by persons with whom the member does not deal at arm’s length or by the member and such persons, and (iii) each employer who has participated in any registered pension plan (other than the particular plan) under a defined benefit provision of which the member receives bridging benefits (A) has not participated in the particular plan, and (B) has always dealt at arm’s length with each employer who has participated in the particular plan, and, for the purposes of this paragraph, bridging benefits provided under a defined benefit provision of a registered pension plan to the member do not include benefits that are provided on a basis no more favourable than an actuarially equivalent basis in lieu of all or a proportion of the benefits that would otherwise be payable under the provision with respect to the member; and Division of Benefits on Breakdown of the Marriage or Common-law Partnership (l) if, by reason of a provision of a law described in subparagraph 8501(5)(b)(ii), an individual who is a spouse or common-law partner or former spouse or common-law partner of a member becomes entitled to receive all or a portion of the benefits that would otherwise be payable under the defined benefit provision to the member, and paragraph 8501(5)(d) applies with respect to the benefits, (i) the present value of benefits provided under the provision with respect to the member (including, for greater certainty, benefits provided with respect to the individual) is not increased as a consequence of the individual becoming so entitled to benefits, and (ii) the benefits p