TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PLAFOND REGIME [14 records]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Employment Benefits
Record 1, Main entry term, English
- normal health care expenses
1, record 1, English, normal%20health%20care%20expenses
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Reimbursement of the amount in excess of the amount permissible under the employee's Public Service Group Surgical-Medical Insurance Plan (GSMIP) for health care and drugs charges, including health care travel at some locations outside Canada. 1, record 1, English, - normal%20health%20care%20expenses
Record 1, French
Record 1, Domaine(s)
- Avantages sociaux
Record 1, Main entry term, French
- frais de soins médicaux ordinaires
1, record 1, French, frais%20de%20soins%20m%C3%A9dicaux%20ordinaires
correct, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Remboursement à l'employé du montant qui dépasse le plafond prévu par le régime d’assurance collective chirurgicale-médicale de la Fonction publique suite à l'octroi de soins ou de médicaments. Peut inclure les frais de déplacement pour soins médicaux dans certaines localités hors du Canada. 1, record 1, French, - frais%20de%20soins%20m%C3%A9dicaux%20ordinaires
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2016-02-29
Record 2, English
Record 2, Subject field(s)
- Social Security and Employment Insurance
- Employment Benefits
Record 2, Main entry term, English
- maximum earnings for the purpose of the plan
1, record 2, English, maximum%20earnings%20for%20the%20purpose%20of%20the%20plan
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Sécurité sociale et assurance-emploi
- Avantages sociaux
Record 2, Main entry term, French
- plafond du régime
1, record 2, French, plafond%20du%20r%C3%A9gime
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Limite du salaire au-dessus de laquelle aucune cotisation n’est exigée au titre d’un régime. 2, record 2, French, - plafond%20du%20r%C3%A9gime
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2014-05-02
Record 3, English
Record 3, Subject field(s)
- Annuities (Insurance)
Record 3, Main entry term, English
- formula integration method
1, record 3, English, formula%20integration%20method
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- step-rate integration method 2, record 3, English, step%2Drate%20integration%20method
correct
- step-rate method 3, record 3, English, step%2Drate%20method
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Compare to "direct offset method." 4, record 3, English, - formula%20integration%20method
Record 3, French
Record 3, Domaine(s)
- Rentes (Assurances)
Record 3, Main entry term, French
- méthode de coordination indirecte
1, record 3, French, m%C3%A9thode%20de%20coordination%20indirecte
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- coordination indirecte 2, record 3, French, coordination%20indirecte
correct, feminine noun
- coordination par réduction indirecte 2, record 3, French, coordination%20par%20r%C3%A9duction%20indirecte
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Mode de coordination prévoyant, pour la tranche de salaire qui se situe en deçà d’une certaine limite(habituellement le plafond d’un régime de retraite général), une cotisation ou une rente qui est différente de celle qui est prévue pour la tranche de salaire supérieure en vertu des dispositions d’un régime complémentaire. 2, record 3, French, - m%C3%A9thode%20de%20coordination%20indirecte
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2011-08-31
Record 4, English
Record 4, Subject field(s)
- Pensions and Annuities
- Taxation
- Investment
Record 4, Main entry term, English
- registered retirement savings plan
1, record 4, English, registered%20retirement%20savings%20plan
correct
Record 4, Abbreviations, English
- RRSP 1, record 4, English, RRSP
correct
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A retirement savings plan vehicle to which Canadian taxpayers may make tax-deductible voluntary contributions up to specified annual limits. 2, record 4, English, - registered%20retirement%20savings%20plan
Record 4, French
Record 4, Domaine(s)
- Pensions et rentes
- Fiscalité
- Investissements et placements
Record 4, Main entry term, French
- régime enregistré d’épargne-retraite
1, record 4, French, r%C3%A9gime%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite
correct, masculine noun
Record 4, Abbreviations, French
- REER 1, record 4, French, REER
correct, masculine noun
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Régime d’épargne-retraite auquel les contribuables canadiens peuvent verser des cotisations facultatives déductibles du revenu imposable, jusqu'à concurrence d’un plafond annuel prescrit. 2, record 4, French, - r%C3%A9gime%20enregistr%C3%A9%20d%26rsquo%3B%C3%A9pargne%2Dretraite
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2009-07-13
Record 5, English
Record 5, Subject field(s)
- Pensions and Annuities
Record 5, Main entry term, English
- additional pension benefit
1, record 5, English, additional%20pension%20benefit
correct, see observation
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
The additional pension benefit is, at the date on which the member ceased to be an active member, determined in one or the other of, or a combination of, the following forms, in accordance with the provisions of the pension plan : (1) a life annuity; (2) a lump-sum payment at the date on which the member ceased to be an active member. 1, record 5, English, - additional%20pension%20benefit
Record number: 5, Textual support number: 1 OBS
The terms "additional pension benefit" and "additional benefit" are usually used in plural. 2, record 5, English, - additional%20pension%20benefit
Record 5, Key term(s)
- additional pension benefits, additional benefits
Record 5, French
Record 5, Domaine(s)
- Pensions et rentes
Record 5, Main entry term, French
- prestation additionnelle de pension
1, record 5, French, prestation%20additionnelle%20de%20pension
correct, see observation, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- prestation additionnelle 2, record 5, French, prestation%20additionnelle
correct, see observation, feminine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Un participant qui cesse d’être actif a droit à une prestation additionnelle qui, déterminée de la manière prévue par règlement, est au moins égale en valeur à la différence entre A et B. Dans le présent alinéa, «A »représente la valeur de la rente déterminée [...] et des droits qui en sont dérivés, augmentée de celle des cotisations salariales qui, en supposant que le participant aurait eu droit à une telle rente en vertu du régime, auraient excédé le plafond [...]; «B »représente la valeur de la prestation à laquelle le participant aurait droit sans égard au deuxième alinéa et des droits qui en sont dérivés, augmentée des cotisations salariales qui excèdent le plafond [...] 3, record 5, French, - prestation%20additionnelle%20de%20pension
Record number: 5, Textual support number: 1 OBS
Le terme «prestation additionnelle» peut être utilisé comme synonyme uniquement lorsque le contexte porte spécifiquement sur la prestation additionnelle de pension. 4, record 5, French, - prestation%20additionnelle%20de%20pension
Record number: 5, Textual support number: 2 OBS
Les termes «prestation additionnelle de pension» et «prestation additionnelle» sont habituellement utilisés au pluriel. 4, record 5, French, - prestation%20additionnelle%20de%20pension
Record 5, Key term(s)
- prestations additionnelles de pension, prestations additionnelles
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2007-08-02
Record 6, English
Record 6, Subject field(s)
- Foreign Trade
Record 6, Main entry term, English
- ceiling system
1, record 6, English, ceiling%20system
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Commerce extérieur
Record 6, Main entry term, French
- régime de plafond
1, record 6, French, r%C3%A9gime%20de%20plafond
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Comercio exterior
Record 6, Main entry term, Spanish
- sistema de límites
1, record 6, Spanish, sistema%20de%20l%C3%ADmites
correct, masculine noun
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1997-04-21
Record 7, English
Record 7, Subject field(s)
- Public Sector Budgeting
- Investment
Record 7, Main entry term, English
- RRSP limit
1, record 7, English, RRSP%20limit
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
The government will consider modifying the RRSP limits, without incurring additional revenue costs, to restore lost RRSP room to employees who leave pension plans before retirement. 2, record 7, English, - RRSP%20limit
Record 7, French
Record 7, Domaine(s)
- Budget des collectivités publiques
- Investissements et placements
Record 7, Main entry term, French
- plafond de cotisations à un REER
1, record 7, French, plafond%20de%20cotisations%20%C3%A0%20un%20REER
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
Le gouvernement envisagera de modifier les plafonds des cotisations à un REER, sans ajouter aux pertes de recettes, pour rétablir l'érosion de ce plafond subie par les employés qui mettent fin à leur participation à un régime de pension avant leur retraite. 2, record 7, French, - plafond%20de%20cotisations%20%C3%A0%20un%20REER
Record 7, Key term(s)
- plafond de cotisation à un REER
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1996-11-15
Record 8, English
Record 8, Subject field(s)
- Taxation
Record 8, Main entry term, English
- pension credit rule 1, record 8, English, pension%20credit%20rule
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
The fact that there will not be any modifications to the pension credit rules means that a high-income earner in an otherwise acceptable defined benefit RPP could have a pension credit exceeding the money purchase limit. 1, record 8, English, - pension%20credit%20rule
Record 8, French
Record 8, Domaine(s)
- Fiscalité
Record 8, Main entry term, French
- règle régissant les crédits à pension
1, record 8, French, r%C3%A8gle%20r%C3%A9gissant%20les%20cr%C3%A9dits%20%C3%A0%20pension
feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
L'absence de modification aux règles régissant les crédits à pension signifie qu'un particulier à revenu élevé qui participe à un RPA à prestations déterminées qui serait par ailleurs acceptable pourrait obtenir un droit à pension supérieur au plafond applicable à un régime à cotisations déterminées. 1, record 8, French, - r%C3%A8gle%20r%C3%A9gissant%20les%20cr%C3%A9dits%20%C3%A0%20pension
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1994-10-27
Record 9, English
Record 9, Subject field(s)
- Public Administration (General)
Record 9, Main entry term, English
- better-off province 1, record 9, English, better%2Doff%20province
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
The federal government recognizes that this interim measure will not substantially alter the disparities in federal financial support for social assistance in different parts of the country that have resulted from the implementation in 1990 of the 5 per cent limit on growth in CAP [Canada Assistance Plan] transfers to better-off provinces. One of the objectives of social security reform will be greater fairness in federal financial support for the social security system throughout Canada. 1, record 9, English, - better%2Doff%20province
Record 9, Key term(s)
- better off province
Record 9, French
Record 9, Domaine(s)
- Administration publique (Généralités)
Record 9, Main entry term, French
- province mieux nantie
1, record 9, French, province%20mieux%20nantie
feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Le gouvernement est conscient que cette mesure intérimaire ne modifiera pas sensiblement les écarts de l'aide financière fédérale aux différentes régions du pays, en matière d’aide sociale, qui ont résulté de l'application, en 1990, d’un plafond de 5 pour cent à la croissance des transferts du RAPC [Régime d’assistance publique du Canada] aux provinces les mieux nanties. L'un des objectifs de la réforme de la sécurité sociale sera de rendre l'aide financière fédérale plus équitable dans ce domaine dans les différentes régions du Canada. 1, record 9, French, - province%20mieux%20nantie
Record 9, Key term(s)
- province nantie
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1992-04-02
Record 10, English
Record 10, Subject field(s)
- Social Security and Employment Insurance
- Employment Benefits
- Taxation
Record 10, Main entry term, English
- Canada Pension Plan ceiling 1, record 10, English, Canada%20Pension%20Plan%20ceiling
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record 10, French
Record 10, Domaine(s)
- Sécurité sociale et assurance-emploi
- Avantages sociaux
- Fiscalité
Record 10, Main entry term, French
- plafond aux fins du régime de pensions du Canada
1, record 10, French, plafond%20aux%20fins%20du%20r%C3%A9gime%20de%20pensions%20du%20Canada
masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Expression utilisée à l’impôt. 1, record 10, French, - plafond%20aux%20fins%20du%20r%C3%A9gime%20de%20pensions%20du%20Canada
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1991-03-28
Record 11, English
Record 11, Subject field(s)
- Taxation
- Employment Benefits
- Social Security and Employment Insurance
Record 11, Main entry term, English
- registration-in-combination
1, record 11, English, registration%2Din%2Dcombination
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
For the purposes of the revised system of tax assistance for retirement saving, the registration rule that will limit the aggregate of benefits or contributions under registered pension and deferred profit-sharing plans so that the pension adjustment reportable for any employee will not exceed the lesser of 18% of pensionable earnings and the RRSP dollar contribution limit for the year. 2, record 11, English, - registration%2Din%2Dcombination
Record 11, French
Record 11, Domaine(s)
- Fiscalité
- Avantages sociaux
- Sécurité sociale et assurance-emploi
Record 11, Main entry term, French
- agrément combiné
1, record 11, French, agr%C3%A9ment%20combin%C3%A9
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Aux fins du système révisé d’aide fiscale à l'épargne-retraite, règle d’agrément limitant le total des prestations ou cotisations dans le cadre d’un régime agréé de pension et d’un régime de participation différée aux bénéfices, afin que le facteur d’équivalence applicable à un salarié ne dépasse pas le moins élevé de 18% des gains ouvrant droit à pension et du plafond de cotisation, à un REER pour l'année. 2, record 11, French, - agr%C3%A9ment%20combin%C3%A9
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1988-03-14
Record 12, English
Record 12, Subject field(s)
- Taxation
Record 12, Main entry term, English
- top up deduction
1, record 12, English, top%20up%20deduction
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 CONT
if you acquired and moved into a new home during the year or before March 2, 1985, you may be eligible for a special top-up deduction... Your 1984 General Tax Guide and Return for Residents of New Brunswick, p. 12, no 222E. 3, record 12, English, - top%20up%20deduction
Record 12, French
Record 12, Domaine(s)
- Fiscalité
Record 12, Main entry term, French
- déduction complémentaire
1, record 12, French, d%C3%A9duction%20compl%C3%A9mentaire
correct, feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
montant de la différence entre les sommes déjà versées au REEL(Régime enregistré d’épargne-logement) et le plafond global de déduction, soit 10 000 $. 2, record 12, French, - d%C3%A9duction%20compl%C3%A9mentaire
Record number: 12, Textual support number: 1 OBS
En anglais, cette expression s’emploie comme verbe, substantif ou adjectif. Expression officielle à l’Impôt. 2, record 12, French, - d%C3%A9duction%20compl%C3%A9mentaire
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1987-06-09
Record 13, English
Record 13, Subject field(s)
- Remuneration (Personnel Management)
- Employment Benefits
Record 13, Main entry term, English
- post-retirement indexing
1, record 13, English, post%2Dretirement%20indexing
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 CONT
Few 2% final average salary plans have all the ancillary benefits Revenue Canada allows, and yet the 18% limit and the factor of nine are based on a generous 2% plan. If post-retirement indexing is not provided, perhaps the factor should be seven. 1, record 13, English, - post%2Dretirement%20indexing
Record 13, French
Record 13, Domaine(s)
- Rémunération (Gestion du personnel)
- Avantages sociaux
Record 13, Main entry term, French
- indexation à la retraite
1, record 13, French, indexation%20%C3%A0%20la%20retraite
correct, proposal, feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
- indexation pendant la retraite 2, record 13, French, indexation%20pendant%20la%20retraite
feminine noun
Record 13, Textual support, French
Record number: 13, Textual support number: 1 CONT
Peu de régimes salaires fin de carrière à 2% comportent tous les avantages accessoires que reconnaît Revenu Canada; pourtant, le plafond de 18% et le facteur de neuf se fondent sur un régime généreux qui prévoit une rente de 2 %. Dans le cas des régimes sans indexation pendant la retraite, il serait peut-être plus juste de fixer le facteur à sept. 2, record 13, French, - indexation%20%C3%A0%20la%20retraite
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1987-05-26
Record 14, English
Record 14, Subject field(s)
- Employment Benefits
Record 14, Main entry term, English
- recovery charge
1, record 14, English, recovery%20charge
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 CONT
The tax reform outlined in the Budget papers would be based on the following items: A "recovery charge" payable if the actual contributions to money purchase arrangements plus 9 times the defined benefit exceed the allowable contributions under the comprehensive tax limit. 1, record 14, English, - recovery%20charge
Record 14, French
Record 14, Domaine(s)
- Avantages sociaux
Record 14, Main entry term, French
- prélèvement de récupération
1, record 14, French, pr%C3%A9l%C3%A8vement%20de%20r%C3%A9cup%C3%A9ration
correct, masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 CONT
La réforme fiscale dont il est question dans les documents budgétaires serait centrée sur les points suivants :[...] Imposer un "prélèvement de récupération" si les cotisations effectives dans le cadre d’un régime à cotisations déterminées majorées de 9 fois les prestations déterminées excèdent le plafond global de déduction. 1, record 14, French, - pr%C3%A9l%C3%A8vement%20de%20r%C3%A9cup%C3%A9ration
Record 14, Spanish
Record 14, Textual support, Spanish
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