This amendment is largely technical in nature. Where you have a defined benefit or a pension with a registered pension plan that contains a defined benefit formula that's integrated with the Canada pension plan benefits, it allows for the proper pension adjustment to be reflected on an employee's T4. It would not have negative effects that way. It is to ensure that the appropriate pension adjustment can be provided on an employee's T4 as a result of the new enhanced Canada pension plan.
Where you have registered pension plans with defined benefit formulas, they would be integrated with the Canada pension plan. Once they decide to be integrated with the enhanced Canada pension plan, then their pension adjustment would be lower as a result of the Canada pension plan, which would result in the employee receiving the T4 slip and having more RRSP room.
The end effect is that there's an appropriate pension adjustment on an employee's T4 in these circumstances. As a consequence, they would have more RRSP room.