Words and Phrases - "affiliate"

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28 June 1999 External T.I. 9912585 F - ALLOCATION DE RETRAITE

whether transfer between two companies entails termination of employment turns on whether they are affiliated/ ordinary meaning of affiliated

Regarding whether an individual considered to have retired when they leave their job at one university to be employed by another university, the Directorate first noted that it “generally considers that employment has ceased when all pension plan benefits no longer accrue as a result of retirement and the individual is no longer entitled to receive any other employment-related benefits” and then indicated that the above question turned on “whether the two academic institutions are affiliated." It then stated:

The term "affiliate" should be given its general meaning, and … includes any related or associated corporation, or any corporation that is a member of a group of corporations that do not deal at arm's length, notwithstanding that they may not be related or associated for the purposes of the Act. To this end, a corporation that has a relationship with another corporation, allowing for significant direct or indirect influence of one over the other, could be considered affiliated. … Two companies could also be considered affiliated if they have interdependent working relationships that encourage and allow, among other things, the exchange of employees.

Words and Phrases
affiliate