CSC V2 Chapter 22
课本上Practice 22.6
Caculate the maximum amount an employee who earns $80,000 in 20XX may make as a tax-deductible contribution for current service to his Defined Benefit Pension Plan for the year if his Pension Adjustment(PA) is $3,600.
A. $0.00
B. $3,520
C. $3,600
D. $7,200
根据老师课上所讲，DBP的最高额度就是退休前工资的2%，那应该是$80,000 x 2%=$1,600，但是并没有这个选项。此外这个DBP和PA之间的关系又是什么呢？本题里这个人的PA是$3,600,和他的DBP又有什么关系呢？这些知识点课堂一带而过，请老师在此给以详细解答说明。多谢！
首先DBP的contribution的额度是lesser of下面两个条件
employees’ current service contributions are restricted to the lesser of the following two amounts: （选低的那一个）
• 9% of the employee’s compensation for the year （这道题里9%*80000=7200）
• $1,000 plus 70% of their PA for the year（这道题里1000+70%*3600=3520）这个少说一是这个
你说的2%，是当employee退休后每年拿到的最高额度，不是contribution的额度
PA:
Individual taxpayers must determine the value of the contributions made to their registered pension plans or of
the benefit accruing to them. This amount is called the pension adjustment (PA). The PA reduces the amount the
taxpayer can contribute to an RRSP.
PA 是已经contributed amount to DBP, DBP 的contribution room会减少RRSP 的contribution room，这道题里面给的PA只是让你计算1000+70%*3600，PA牵扯的很多，csc里面没有讲这么多，只是提到，你知道怎么用就可以
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