Preface

AuthorAri Kaplan/Mitch Frazer
Pages33-37
xxxiii
PR EFAC E
The purpose of this book is to a ssist readers in understanding the basic
concepts of the law and regulation of registered pension plans arising
from employment in Canada. The expres sion arising from employment
means that the pension plans are those based on the “private” employ-
ment relationship that is, plans sponsored by employers or trade
unions, that are registered both with the Canada Revenue Agency for
tax purposes, and with a provincial or the federal pension regulator
for pension standards purposes. These include pension plans covering
employees in both the private sector and the broader public sector in all
three levels of government.
A dierentiation must be made between “registered” pension
plans and other retirement vehicles. Registered pension plans do not
include government-sponsored universal retirement programs such as
Canada Pension Plan (and its Quebec counterpart, the Quebec Pension
Plan), the federal Old Age Security program (including the Guaranteed
Income Supplement and Spouse’s Allowance), or the various provincial
assistance schemes for low-income persons. Pension plans must also
be distinguished from other employment-based retirement arrange-
ments such as group registered retirement savings plans and deferred
prof‌it sharing plans. Nor do pension plans include individual savings
accounts (such as a personal RRSP). These forms of retirement vehi-
cles, while comprising a sign if‌icant element of the Canadian retirement
landscape, fall outside the scope of this book.

Get this document and AI-powered insights with a free trial of vLex and Vincent AI

Get Started for Free

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT