Words and Phrases - "vest"

In the course of a general discussion, CCRA stated:

Subparagraph 60(j.1)(v) indicates that a "person related to the employer" includes a former employer to the extent that the time spent in the service of that former employer is recognized in determining the retiree's pension benefits. We consider that, even if the years of service with a former employer are recognized solely for the purpose of limiting the reduction in the retirement benefit for early retirement and that those years are not taken into account in determining the amount of the retirement benefit otherwise payable, those years of service will be taken into account in computing the amount provided for in paragraph 60(j.1)(ii)(A).