Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Current position re pension benefits provided to same-sex spouses.
Position: Adhere to Rosenberg Decision.
Reasons: Effective April 23, 1998, Revenue Canada will register pension plans that provide survivor benefits for same-sex partners.
TEI Conference
December 1, 1998
Question XX
ADOPTION OF ROSENBERG CASE’S DEFINITION OF SPOUSE
In April, the Ontario Court of Appeal said in its decision in Rosenberg, 98 DTC 6286, that for purposes of the registration of pension plans and amendments to registered pension plans, the definition of “spouse” in the Act includes a person of the same sex. Regarding registered pension plans, will Revenue Canada adhere to the decision in Rosenberg in respect of all pension plans and can (or must) employers amend their registered pension plans to adopt the decision in Rosenberg?
Department's Position
Effective April 23, 1998 and applicable across Canada (not just Ontario), Revenue Canada will register pension plans that provide survivor benefits to same-sex partners. However, there is no requirement that all plans must now provide same-sex survivor benefits. Should a registered plan sponsor wish to amend the definition of spouse within an existing plan in order to provide for same-sex survivor benefits, the plan sponsor would have to forward the proposed amendments to the particular plan to the Registered Plans Division of Revenue Canada in accordance with paragraph 15 of Information Circular 72-13R8.
Author: Mickey Sarazin
File: 983008
Date: November 19, 1998
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