* The age credit amount will be increased by $1,000 to $5,066.
* Pension income splitting will be introduced.
* The age limit for converting Registered Retirement Savings Plans will be raised from 69 to 71.
* Phased retirement will be permitted to encourage older workers to stay in the workforce. An employer will be allowed to pay a partial pension to an employee and at the same time provide further pension benefit accruals to the employee.
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