I believe that when the change was made to the Income Tax Act, they really should have concurrently also made a change to the annual accrual rate, or the rate at which they earn benefits, to be commensurate with—or map it to—the full working career of ordinary Canadians, so that during their full working careers as firefighters they would be able to ultimately earn full pensions under the Canada Pension Plan.
J'estime que quand cette modification a été apportée à la Loi de l'impôt sur le revenu, il aurait fallu modifier simultanément le taux d'accumulation annuel ou le taux d'accumulation des droits à une pension pour leur permettre d'accumuler au cours de leur carrière des droits leur permettant de toucher leur pleine pension du Canada, comme les autres travailleurs.