top of page

Canadian Pensions and Retirement Income Planning, 4th Edition covers all types of retirement income plans including defined benefit, defined contribution, RRSPs and deferred profit sharing plans. It is ideal for pension plan sponsors, administrators, accountants, tax advisers, human resource professionals, actuaries and pension consultants as well as students and others interested in better understanding Canada’s tax rules for retirement income programs.


This edition provides a comprehensive look at Canada's tax rules for retirement income programs, updated to 2009, including:

  • detailed analysis of all registration rules for registered pension plans and deferred profit sharing plans
  • the rules for determining the calculation of pension adjustments, past service pension adjustments and pension adjustment reversals
  • updated and new numerical examples for PAs, PSPAs and PAR calculations
  • expanded and updated information on Registered Plan Directorate policies based on the most recent interpretation and changes
  • new tax rules around phased retirement programs
  • updated defined contribution information, rules and employer strategies including incorporating tax-free savings accounts into a retirement program
  • updated background material on accounting standards and minimum pension standards
  • updated forms and filing requirements

Canadian Pensions and Retirement Income Planning

  • 9781554961009

  • Towers Watson

bottom of page