相信很多重庆的同学都对CGA其非常好奇，下面让高顿网校的小编为重庆的考生详细介绍一下CGA Recommendations：
 
　　Recommendations
 
　　Design new pension system that is fair to all Canadians both now and in the future
　　Design a pension system that is sustainable in the long term, fair to present and future generations, simple to administer, and cost effective.
 
　　Recognize pension benefits as deferred compensation.
 
　　Consider adaptations of the “Hybrid Model” (Cash Balance Plans) that can, going forward, substitute for current DB and DC plan models.
 
　　Establish a common pension regulator to monitor the retirement system and adherence to the principle of “one law, one regulator”.
 
　　Examine the prospect of introducing universal and compulsory coverage of all working Canadians.
 
　　Consider consolidation of the oversight of private sector registered pension plans under the authority of the proposed common pension regulator for achieving efficiency and economy of scale.
 
　　Harmonizing more fully the tax treatment of all pension plan transactions, including funding and payout irrespective of their origin and structure.
 
　　Codify a set of guiding principles aimed at guarding the system against human error and external shocks.
 
　　Incorporate guiding principles to ensure new pension system is robust and secures the futures of all Canadians
　　No participant in the pension industry should be allowed to grow too big to fail. Hence a proposed common pension regulator for RPP should be independent of the CPP.
 
　　When a participant in the pension industry grows too big to fail, it should be split into manageable entities.
 
　　Whenever a pension industry participant needs to be bailed out, it should be nationalized and be subject to assumption by the government and not vice versa.
 
　　Failed theories and enterprises should not be resurrected in new form or under alternate moniker.
 
　　The compensation structure in the pension industry should not be asymmetrical. There should be no incentives without disincentives, no rewards without punishment and no nationalization of losses and privatization of gains.
 
　　Pension plans should be self-sufficient and sustainable. They should not operate in a manner that unduly borrows from future generations to pay the present one.
 
　　Pension plans should not be allowed to metamorphose into the empires of debt.
 
　　Allow Canadians to build retirement income outside of pre-existing pension plans
　　CGA-Canada reiterates the importance of eliminating or relaxing the rules that limit an individual’s ability to marshal public-sector equivalent retirement resources.
 
　　CGA-Canada believes citizens should be encouraged to take charge of their own financial destiny and support their retirement by way of private savings.
 
　　Optimizing and investing tax refunds received due to pension contributions may prove a crucial element in improving financial security at retirement.
 
　　高顿网校小编寄语：过去属于死神，未来属于你自己。