Not sure if working after retirement rules apply to your situation?

There are times when you may not work directly for an employer who participates in the pension plan. If you have made self-employment or third-party arrangements to work after retirement, ask yourself this question:

• Does the participating employer control the work and/or working conditions in relation to the services you are providing?

If you answered "Yes", then your work after retirement is likely subject to re-employment rules. Here are two examples to help illustrate the difference between what is and isn't considered re-employment.

Example 1 – Mary, caterer
After retiring, Mary started her own catering business, Just Like Home. Once a week, she delivers hot lunches to a few of the local elementary schools. As a retired teacher, Mary especially enjoys visiting her school clients.

Does it count?
No. The school, the participating employer, does not control the services provided by Just Like Home. In addition, Mary's service as a caterer would not normally be performed by an employee. Therefore, Mary would not have to count any of this time toward her re-employment limit. Mary's situation is an example of self-employment.

Example 2 – George, teacher program co-ordinator
George works part-time for Reach for the Top, a private company that provides teaching services in schools.

Does it count?
Yes. Any school that hires employees from Reach for the Top directly controls the services provided by the company. In addition, George's service would normally be performed by an employee rather than contracted out. Therefore, he would have to count his work toward the re-employment limit. George's situation is an example of being engaged indirectly through a third-party arrangement.

Still not sure?
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