Pensions

• Author: John Eaton; Denis Le May
• Profession: Librarian & Associate Professor, Faculty of Law, University of Manitoba/Avocat, Barreau du Québec, Conseiller à la documentation en droit (1975?2006) et Chargé de cours, Faculté de droit, Université Laval
• Pages: 81-81

PENSIONS / RÉGIMES DE RETRAITE 81

79.

PENSIONS

The provision of payment to former and retired employees comes in a variety of forms, all

of which are often collectively referred to as pensions. There are public pensions, such as

the Canada Pension Plan, to which all workers in Canada contribute (the exception being in

Québec where the Québec Pension Plan stands in its place), and the Old Age Pension, the

benef‌it of which is conferred upon all Canadians upon reaching the age of 65 years. These

are federal schemes and are governed by federal legislation. There are also private pensions

from employers or by way of self-contributed schemes (e.g., RSPs). This topic is one of mixed

jurisdiction in that pensions are largely provincial in domain, but there are signif‌icant agree-

ments between the provinces and federal government and there is pension legislation in each

of the provinces. Related topics: EMPLOYMENT LAW, LABOUR LAW, TAXATION (INCOME

TAX).

RÉGIMES DE RETRAITE

Réalité de plus en plus importante, compte tenu du vieillissement de la population, la retraite

se situe au carrefour de plusieurs questions juridiques. Les régimes publics (fédéraux comme

provinciaux) participent d’une politique de sécurité sociale. Les régimes privés empruntent et

complètent les règles des ASSURANCES ; ils font l’objet d’un CONTRAT, parfois d’un contrat

nommé, appelé rente, s’insèrent souvent dans un projet de planif‌ication f‌iscale (voir : FISCA-

LITÉ) et deviennent objets de SUCCESSIONS.

Mercer Human Resource

Consul ting

The Mercer Pension Manua l Crswl (LL)

Albert, Jean-Paul et Simon

Descôteaux

Guide sur le partage des régimes de retraite au

Québec, 2e éd.

CCH 2007

Albert, Jean-Paul Guide sur les régimes de retraite et les avanta-

ges sociaux au Québec

CCH 2006

Kapl an, Ari N. Pension Law Irwin 2006

Seller, Susan G. Federal Pension Leg islation, 2006–07 ed . CLB 2006

Knight, Jamie, and

Matthew Vella

Canada Pension Plan Act and Québec

Pension Plan Act: A Quick Reference, 20 05

ed.

Crswl 2005

Francis, Heidi H., and

Christel Fr ancis

“Pensions and Retirement Benef‌its” in vol.

25, title 108 of the Canadian Encyclopedic

Digest (Onta rio)

Crswl 1997