Limits on pensionable LWOP under the Income Tax Act
Could someone kindly point me to which section/article of the Income Tax Act (or Regulations?) this is covered?
"The Income Tax Act places certain limits on the maximum period of LWOP which can be counted as pensionable service under a Registered Pension Plan. The maximum LWOP permitted is five cumulative years of LWOP (excluding certain types of LWOP), plus up to three years of child care leave, for a total of eight years of LWOP. The child care leave is limited to a maximum of one year per child which must be taken within one year of the date of birth or adoption of each child. Exceptions to these limits include periods of LWOP due to illness and leave where the member is 'on loan'." (source)
I want to read the original text under the Income Tax Act to confirm what exactly is meant by "child care leave" and whether "within one year of the date of birth or adoption of the child" can also include time before the birth/adoption. I've been going through a rabbit hole looking for where to find this income in the original Act, but no luck :(
Posted Apr 5, 2026, 10:11 AM UTC