Brief

Based on the provided text, here is a summary of the key points related to pension plans and their definitions:

  1. Pension Plan Definition: A pension plan refers to a superannuation or other plan organized to provide pension benefits to employees in included employment (and former employees) with contributions required from the employer.
  2. Exclusions: Pension plans do not include employees' profit-sharing plans, deferred profit-sharing plans, retiring allowances, pooled registered pension plans, and any other prescribed arrangements.
  3. Supplemental Pension Plan Definition: A supplemental pension plan is a plan that requires membership in another pension plan as a condition precedent to membership in the supplemental plan and is an integral part of that other plan.
  4. Included Employment Definition: Included employment refers to employment on or in connection with work, undertakings, or businesses within the legislative authority of the Parliament of Canada.

The definitions provided in this text are relevant for understanding pension plans and their application under the Pension Benefits Act.

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