Words and Phrases - "vest"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

5 June 2001 External T.I. 2001-0067675 F - TRANSFERT D'ALLOCATIONS DE RETRAITE

Summary Under
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1) - Subparagraph 60(j.1)(v)
years of service with former employer taken into account even if recognized solely for the purpose of limiting the reduction in the retirement benefit for early retirement

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...

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Words and Phrases
vest