00000nam 2200000za 4500 9.822141 CaOODSP 20221107143625 cr ||||||||||| 160805s1998 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/98-2-1998E-PDF Canada Revenue Agency. Prescribed compensation for registered pension plans [electronic resource]. [Ottawa] : Canada Revenue Agency, 1998. 12 p. Income tax information circular ; IC98-2 "Date: September 1, 1998." Issued also in French under title: Rétribution visée dans le cadre des régimes de pension agréés. In this circular we at Revenue Canada explain our administrative requirements which apply to prescribed amounts of compensation. Prescribing compensation enables defined benefits to be provided, or money purchase contributions to be made, for periods of reduced services under a registered pension plan (RPP) without violating the pension adjustment limits in subsections 147.1(8) and (9) of the Income Tax Act. This circular will be of interest primarily to RPP administrators and the pension industry. Although RPP members may find it interesting, they should consult their plan administrators if they have questions about benefits provided under their RPPs. gccst Pensions gccst Taxation gccst Income tax gccst Taxation regulations Rétribution visée dans le cadre des régimes de pension agréés (CaOODSP)9.822142 Income tax information circular ; IC98-2 (CaOODSP)9.821798 PDF 75 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-98-2-1998-eng.pdf