Related Commentary  

223(1)  This section applies in the case of an arrangement that is not a money purchase arrangement.

223(2)  The lifetime allowance enhancement factor is–

(a)if the arrangement is a defined benefits arrangement, the defined benefits arrangement non-residence factor (see subsections (3) and (4)), and

(b)if the arrangement is a hybrid arrangement, the hybrid arrangement non-residence factor (see subsections (5) to (7)).

223(3)  The defined benefits arrangement non-residence factor is–

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