Subsection 8503(2) - Permissible Benefits
Paragraph 8503(2)(b) - Bridging Benefits
Administrative Policy
29 March 1995 Memorandum 7-943108
"A plan can provide bridging benefits that are entirely funded through forgone lifetime retirement benefits with one portion of them being payable under paragraph 8503(2)(b) and the balance payable under paragraph (l)."
Subsection 8503(3) - Conditions Applicable to Benefits
Paragraph 8503(3)(b) - Benefit Accruals After Pension Commencement
Administrative Policy
2 December 2014 Folio S4-F7-C1
1.67 Pursuant to paragraph 87(2)(q), the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation for the purposes of sections 147, 147.1 and 147.2 and any regulations made under subsection 147.1(18). Therefore, in determining whether the new corporation can make an individual pension plan contribution in respect of services rendered by one of its employees to a predecessor corporation, subparagraph 8503(3)(a)(i) of the Regulations will apply following a qualifying amalgamation to include the period throughout which the employee of the new corporation was employed by, and received remuneration from, the predecessor corporation.