Regarding what amounts DPSP members may withdraw, either in whole or in part, from the DPSP while remaining employed by the employer, CRA stated:
By reason of the text in paragraph 147(2)(k) before subparagraph (i), a DPSP may permit its members to withdraw all or part of their accrued entitlements under the plan while remaining employees.
After also discussing s. 147(19), CRA concluded:
In our view, the provisions in paragraph 147(2)(k) and subsection 147(19) apply even if the members are employees when withdrawing or transferring funds from a DPSP.