Certainly.
There are four issues: eligibility, transferability, benefit, and refundability.
On the first issue, eligibility, the question is whether the tax benefit applies only to retirees currently receiving pension income or whether it extends to include members who will have their future retirement benefits reduced as a result of RPP impairment.
The second issue is transferability: if the RPP benefits can be transferred to a surviving spouse, can the tax credit be similarly transferred or not?
The third question is with respect to benefit: does the tax credit apply to all beneficiaries of pension income from registered pension plans, or only to those who have had their pension incomes reduced?
The final issue is refundability: is a tax credit refundable or not?