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The member may deduct the following under paragraph 147.2(4)(b) for each of the years indicated: 1991: $3,500, which is the least of: $12,000- $0 = $12,000 (the amount of the member's contributions, minus deductions previously claimed for those contributions), $3,500, the annual limit, and $10,500 ($3,500 X 3 years)- $0 = $10,500 ($3,500 for each year of eligible service before 1990 in which the employee was not a contributor under an RPP and to which the employee has made past service contributions deductible under paragraph 147.2(4)(b), minus deductions previously claimed for those contributions and minus deductions claimed under former subparagraph 8(1)(m)(ii) as it read for the 1990 taxation year for AVCs.) 1992: $3,500, which is the least of: $12,000- $3,500 deducted for 1991 = $8,500, $3,500, and $10,500 ($3,500 X 3)- $3,500 deducted for 1991 = $7,000. 1993: $3,500, which is the least of: $12,000- $7,000 ($3,500 deducted for each of 1991 and 1992) = $5,000, $3,500, and $10,500 ($3,500 X 3)- $7,000 ($3,500 deducted for each of 1991 and 1992) = $3,500. 1994: $0, which is the least of: $12,000- $10,500 ($3,500 deducted for each of 1991, 1992, and 1993) = $1,500, $3,500, and $10,500 ($3,500 X 3)- $10,500 ($3,500 deducted for each of 1991, 1992, and 1993) = $0. Of the contribution of $12,000, the member can only deduct a maximum total of $10,500 ($3,500 X 3 years = $10,500). ... The past service contributions while not a contributor of $5,200 have been completely deducted in 1992 and 1993. past service while a contributor: $300, which is the least of:- $4,800- $4,500 = $300 (the amount of the contributions made by the employee in the year or a preceding year (after 1962) for eligible service under an RPP in respect of a year before 1990, minus the deductions of $1,500 claimed for each of 1994, 1995, and 1996); and- $3,500- $2,000- $0- $0 = $1,500 ($3,500 minus the total of amounts deducted for current service and post-1989 past service contributions and pre-1990 past service contributions while not a contributor). ...

The member may deduct the following under paragraph 147.2(4)(b) for each of the years indicated: 1991: $3,500, which is the least of: $12,000- $0 = $12,000 (the amount of the member's contributions, minus deductions previously claimed for those contributions), $3,500, the annual limit, and $10,500 ($3,500 X 3 years)- $0 = $10,500 ($3,500 for each year of eligible service before 1990 in which the employee was not a contributor under an RPP and to which the employee has made past service contributions deductible under paragraph 147.2(4)(b), minus deductions previously claimed for those contributions and minus deductions claimed under former subparagraph 8(1)(m)(ii) as it read for the 1990 taxation year for AVCs.) 1992: $3,500, which is the least of: $12,000- $3,500 deducted for 1991 = $8,500, $3,500, and $10,500 ($3,500 X 3)- $3,500 deducted for 1991 = $7,000. 1993: $3,500, which is the least of: $12,000- $7,000 ($3,500 deducted for each of 1991 and 1992) = $5,000, $3,500, and $10,500 ($3,500 X 3)- $7,000 ($3,500 deducted for each of 1991 and 1992) = $3,500. 1994: $0, which is the least of: $12,000- $10,500 ($3,500 deducted for each of 1991, 1992, and 1993) = $1,500, $3,500, and $10,500 ($3,500 X 3)- $10,500 ($3,500 deducted for each of 1991, 1992, and 1993) = $0. Of the contribution of $12,000, the member can only deduct a maximum total of $10,500 ($3,500 X 3 years = $10,500). ... The past service contributions while not a contributor of $5,200 have been completely deducted in 1992 and 1993. past service while a contributor: $300, which is the least of:- $4,800- $4,500 = $300 (the amount of the contributions made by the employee in the year or a preceding year (after 1962) for eligible service under an RPP in respect of a year before 1990, minus the deductions of $1,500 claimed for each of 1994, 1995, and 1996); and- $3,500- $2,000- $0- $0 = $1,500 ($3,500 minus the total of amounts deducted for current service and post-1989 past service contributions and pre-1990 past service contributions while not a contributor). ...

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