... por jubilación o cese del empleado"

O "régimen compensatorio por jubilación o cese de empleado"...

Es un término propio del sistema canadiense que aparece definido en la "Income Tax Act" por lo que no tiene una traducción equivalente en español. El propio Termium Plus (de Canadá) únicamente facilita su equivalente en francés.

Propongo una traducción que explicite el significado del original o una traducción a partir del equivalente en francés.

"An RCA is defined under subsection 248(1) of the Income Tax Act (the "Act") as a plan or arrangement under which an employer makes contributions to another person, called a custodian, to fund benefits payable to an employee on, after, or in contemplation of retirement of that employee. An RCA may also exist where benefits are to be paid to an employee upon termination of employment or as a consequence of any substantial change in the service rendered by an employee. There must be a contractual obligation for the employer to provide benefits to employees. If there is no contractual obligation, there will most likely not be an RCA."

http://www.companybenefits.ca/retirement-compensation-agreem...

"DEF – A plan or arrangement under which an employer makes payments to a custodian so that benefits may be paid to an employee or any other person after the employee retires or otherwise severs his employment."

http://www.btb.termiumplus.gc.ca/tpv2alpha/alpha-spa.html?la...

En todo caso, el RCA no implica lo mismo que nuestra "compensación por jubilación". Son conceptos distintos.

Saludos :)

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Note added at 20 hrs (2012-10-24 17:21:33 GMT)
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Sorry... Quise decir "régimen compensatorio por jubilación o cese DEL empleado" ;)