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Regulatory Updates
> Canada Revenue Agency Updates Technical Manual to Include Phased Retirement
Canada Revenue Agency Updates Technical Manual to Include Phased Retirement
The Canada Revenue Agency has modified several sections of the Technical Manual for Registered Retirement Plans to include phased retirement benefits. Specifically, the sections changed are:
Section 10.1
(Eligible Service),
Sections 11.18 to 11.26
(Phased Retirement Benefits),
Section 12.2
(Highest Average Compensation) and
Section 15.3.1
(Qualifying Period).
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