Alberta Regulation 146/2014

Protection of Sexually Exploited Children Act

PROTECTION OF SEXUALLY EXPLOITED

CHILDREN AMENDMENT REGULATION

Filed: July 23, 2014

For information only: Made by the Minister of Human Services (M.O. 2014-13) on

July 22, 2014 pursuant to

section 8(2) of the Protection of Sexually Exploited

Children Act.

1 The Protection of Sexually Exploited Children Regulation

(AR 194/2007) is amended by this Regulation.

Section 3 is repealed and the following is substituted:

Services for 18 to 23 year olds

3(1) For the purposes of assisting a person referred to in

section 7.2

of the Act to remain free of being sexually exploited because of

involvement in prostitution after that person attains 18 years of age,

a director may enter into an agreement with that person to continue

to provide the following services to that person if, in the opinion of

the director, the services are not reasonably available to that person

from other sources:

(

a) living accommodations;

(

b) support and assistance relating to the necessities of life;

(

c) any other services that, in the opinion of the director, may be

required;

(

d) if the person is under 20 years of age, the following

additional services:

(

i) health benefits;

(ii) residential services;

(iii) financial assistance for training.

(2) No agreement under subsection (1) may be entered into or

remains in force after the person's 24th birthday.

3 Form 1 is amended in

section 2 by striking out "22nd" and

substituting "24th".

Alberta Regulation 147/2014

Child, Youth and Family Enhancement Act

CHILD, YOUTH AND FAMILY ENHANCEMENT

AMENDMENT REGULATION

Filed: July 23, 2014

For information only: Made by the Minister of Human Services (M.O. 2014-14) on

July 22, 2014 pursuant to

section 131(2) of the Child, Youth and Family

Enhancement Act.

1 The Child, Youth and Family Enhancement Regulation

(AR 160/2004) is amended by this Regulation.

Section 6(4) is amended by striking out "22nd birthday"

and substituting "24th birthday".

Schedule 1 is amended

(

a) in Form 9 by striking out "22 years" and substituting

"24 years";

(

b) in Form 12 by striking out "22nd birthday" and

substituting "24th birthday";

(

c) in Form 16 by striking out "22 years" and

substituting "24 years";

(

d) in Form 17 by striking out "18 and 22" wherever it

occurs and substituting "18 and 24".

--------------------------------

Alberta Regulation 148/2014

Responsible Energy Development Act

SPECIFIED ENACTMENTS (JURISDICTION) AMENDMENT REGULATION

Filed: July 24, 2014

For information only: Made by the Lieutenant Governor in Council (O.C. 297/2014)

on July 23, 2014 pursuant to

section 26 of the Responsible Energy Development Act.

1 The Specified Enactments (Jurisdiction) Regulation

(AR 201/2013) is amended by this Regulation.

Section 19 is amended

(

a) in subsection (4) by adding the following after

clause (b):

(b.1) sections 41 and 42 are to be read as if "designated" were

struck out and "authorized under

section 6(2) of the

Responsible Energy Development Act" were substituted;

(

b) in subsection (10) by renumbering clause (

a) as

clause (a.1) and by adding the following before

clause (a.1):

(

a) section 17 is to be read as if "designated Director under

the Environmental Protection and Enhancement Act"

were struck out and "Director referred to in

section 42

of the Environmental Protection and Enhancement Act,

as modified by this Regulation," were substituted;

Schedule 2 is amended

(

a) in

section 1(

a) by striking out ", 30 to 34 and 42 to 57"

and substituting "and 30 to 34";

(

b) by repealing

section 10;

(

c) in

section 11 by repealing clause (

a) and

substituting the following:

(

a) items (

a) and (

b) listed in

Schedule 1;

(

b) item (

c) listed in

Schedule 1 in respect of a dam that is

not used for or in connection with the disposal of

tailings or other materials resulting from the operations

of an energy resource activity;

(

c) item (

d) listed in

Schedule 1 in respect of a water

diversion structure or canal that is not used for the

disposal of tailings or other materials resulting from the

operations of an energy resource activity;

(

d) item (

e) listed in

Schedule 1 in respect of a water

reservoir that is not used for the disposal of tailings or

other materials resulting from the operations of an

energy resource activity;

(

e) item (

f) listed in

Schedule 1;

(

f) item (

j) listed in

Schedule 1 in respect of an upgrading

or processing plant that is not located within the site of

an energy resource activity;

(

g) items (k), (l), (n), (o), (p), (r), (s), (t), (u), (v), (w), (x),

(y), (

z) and (aa) listed in

Schedule 1;

(

h) items (a)(ii) to (iv) and (vii), (b), (c), (

f) and (

g) listed in

Schedule 2.

Schedule 6 is amended

(

a) in

Part 1

(

i) by repealing

section 1(b);

(ii) by adding the following before

section 1(c):

(b.1)

section 56 in respect of "Director shall establish";

(iii) by adding the following after

section 3:

3.1 Environmental Assessment Regulation (AR 112/93)

(a)

section 2(1) in respect of "the Director shall keep".

(iv) in

section 8(

a) by striking out ", 15 and 17" and

substituting "and 15";

(

b) in

section 1 of

Part 5 by renumbering clause (

a) as

clause (a.1) and by adding the following before

clause (a.1):

(

a) section 56 in respect of "provided to the Director or

created or issued by the Director";

5(1) An environmental assessment process in respect of an

energy resource activity under Division 1 of

Part 2 of the

Environmental Protection and Enhancement Act that is

commenced by an initial review decision under

section 44

of the Environmental Protection and Enhancement Act on

or before July 23, 2014, but is not completed on the coming

into force of this section, shall be continued and completed

by the Director designated for purposes of sections 43 to 56

of the Environmental Protection and Enhancement Act in

accordance with that Act.

(2) An environmental assessment process in respect of an

energy resource activity under Division 1 of

Part 2 of the

Environmental Protection and Enhancement Act that is

commenced by an initial review decision under

section 44

of the Environmental Protection and Enhancement Act after

July 23, 2014, but is not completed on the coming into force

of this section, shall be continued and completed by the

Regulator in accordance with the Environmental Protection

and Enhancement Act.

(3) Despite subsections (1) and (2), the Minister determined

under

section 16 of the Government Organization Act as the

Minister responsible for the Environmental Protection and

Enhancement Act may direct either the Director designated

for the purposes of sections 43 to 56 of the Environmental

Protection and Enhancement Act or the Regulator to

continue and complete, in accordance with the

Environmental Protection and Enhancement Act, an

environmental assessment process in respect of an energy

resource activity under Division 1 of

Part 2 of the

Environmental Protection and Enhancement Act that is not

completed on the coming into force of this section.

6 This Regulation comes into force on October 1, 2014.

--------------------------------

Alberta Regulation 149/2014

Election Act

ELECTION ACT FORMS AMENDMENT REGULATION

Filed: July 24, 2014

For information only: Made by the Lieutenant Governor in Council (O.C. 300/2014)

on July 23, 2014 pursuant to

section 207 of the Election Act.

1 The Election Act Forms Regulation (AR 141/2011) is

amended by this Regulation.

2 In the Schedule, Forms 2, 3, 5, 8, 9, 10, 11, 12, 13, 16 and

18 are repealed and the following are substituted:

Form 2

(Sections 4(3)(c), 9, 28, 47, 47.1, 71,

73, 75.1, 76, 77.1, 113)

Appointment and Oath of Election Officer

I, (print name) of (print address) , appointed

as (position) in the Electoral Division of ,

Polling Subdivision number (complete if applicable) , in the

Province of Alberta, swear (or affirm) that I am legally qualified to act

as (position) , that I have not within the immediately preceding 10

years been convicted of an indictable offence where the penalty that

may be imposed for that offence is greater than 2 years' imprisonment

and that I will act impartially and diligently in carrying out my duties

under the Election Act.

Sworn (or affirmed) before me )

at the of , in the )

Province of Alberta, this day )

of , 20 . ) (signature of election officer)

(signature of authorized person)

Print name:

Authority to administer oath:

A person who takes a false oath under the Election Act commits an

offence and is liable to a fine of not more than $5000 or to

imprisonment for not more than 2 years or to both a fine and

imprisonment.

Form 3

(Sections 59, 60, 61)

Candidate Nomination Paper

We, the undersigned electors, resident in the Electoral Division

of , nominate (print name of candidate ) , representing

(political party, if applicable) , as a candidate for the election.

Printed Name

of Elector

Residential Address in

Electoral Division

Signature of Elector

I, (print name) , swear (or affirm) that I witnessed the signatures of

the electors recorded on this Candidate Nomination Paper.

Sworn (or affirmed) before me )

at the of , in the )

Province of Alberta, this day )

of , 20 . ) (signature of witness)

(signature of authorized person)

Print name:

Authority to administer oath:

A person who takes a false oath under the Election Act commits an

offence and is liable to a fine of not more than $5000 or to

imprisonment for not more than 2 years or to both a fine and

imprisonment.

? Each elector must be ordinarily resident in the named electoral

division.

? For verification of residency, the elector's address should

clearly indicate that the elector's residence is located within the

Electoral Division.

? To be signed by 25 or more electors in the presence of the

witness.

? Each page containing signatures must be witnessed.

Address for Service

Documents may be served and notices given respecting the candidate

at:

(address including postal code)

(mailing address including postal code, if the above is not a mailing

address)

(telephone number)

(fax number)

Appointment of Official Agent

In accordance with

section 60 of the Election Act, I appoint (print

name of official agent) of (complete address including postal

code - for publication) (telephone number - for publication)

(email - not for publication) as my official agent.

I, (print name) , confirm that I am not a candidate and that I consent

to my appointment as the official agent.

(signature of official agent) (date)

Declaration of Candidate

I, (print name of candidate) , declare that I am eligible under

section

56 of the Election Act to be a candidate, that I consent to my

nomination and that I wish my name to appear on the ballot paper

as (print any combination of given name, middle name, initials or

nickname) (print surname) .

Complete A or B, whichever applies

A The Candidate Nomination Endorsement Certificate from

(political party) confirms that I am the officially endorsed

candidate for the Electoral Division of

B I am an independent candidate in the Electoral Division of

I understand that prior to my nomination being accepted, I

must be registered with the Office of the Chief Electoral

Officer pursuant to

section 9 of the Election Finances and

Contributions Disclosure Act.

(signature of candidate) (date)

Form 5

(Section 78)

Oath of Interpreter

I, (print name) of (address) appointed as an

interpreter in the Electoral Division of for polling

station number(

s) in the Province of Alberta, swear (or

affirm)

? that I will faithfully read or translate such statements, instructions,

questions and answers as required at this election,

? that I will not attempt to discover and will, by every means in my

power, prevent any other person from finding out how any person

is about to vote, or has voted, at this election,

? that I will not communicate to any person any information of any

kind that may enable or assist any person to ascertain how any

person has voted, and

? that I will, in all respects, maintain and aid in maintaining the

absolute secrecy of the voting at this polling place and at this

election.

Sworn (or affirmed) before me )

at the of , in the )

Province of Alberta, this day )

of , 20 . ) (signature of interpreter)

(signature of authorized person)

Print name:

Authority to administer oath:

A person who takes a false oath under the Election Act commits an

offence and is liable to a fine of not more than $5000 or to

imprisonment for not more than 2 years or to both a fine and

imprisonment.

Form 8

(Sections 93, 111(11))

Oath of Secrecy

Electoral Division of

Polling Subdivision Number

I, (print name) , swear (or affirm)

? that I will not communicate to any person any information of any

kind that may enable or assist any person to ascertain how any

person has voted;

(The following applies to persons referred to in

section 92(1) of the

Election Act in a polling place during polling hours)

? that I will not attempt to discover and will, by every means in my

power, prevent any other person from finding out how any person

is about to vote or has voted in this election, except as required

under

section 96 (voter assistance);

(The following applies to persons referred to in

section 111(11) of the

Election Act present during the unofficial count)

? that I will not attempt to discover and will, by every means in my

power, prevent any other person from finding out how any person

has voted in this election.

Sworn (or affirmed) before me )

at the of , in the )

Province of Alberta, this day )

of , 20 . ) (signature of person taking oath)

(signature of authorized person) (position of person taking oath)

Print name:

Authority to administer oath:

A person who takes a false oath under the Election Act commits an

offence and is liable to a fine of not more than $5000 or to

imprisonment for not more than 2 years or to both a fine and

imprisonment.

Form 9

(Sections 95, 99, 104)

Declaration of Elector

Electoral Division of

Polling Subdivision Number

I, (first name) (middle name) (surname)

(date of birth) of (residential address including unit/apartment

number) (city/town/village)

(postal code, if applicable) (mailing address-if different

from above) (city/town/village) (province)

(postal code) (telephone number),

declare that I have not previously voted at this election and that I am a

qualified elector by virtue of being

? a Canadian citizen,

? 18 years of age or older,

? ordinarily resident in Alberta for at least the immediately

preceding 6 months, and

? ordinarily resident in the polling subdivision in which I wish to

vote.

I make this declaration conscientiously believing it to be true and

believing that it is of the same force and effect as if made under oath. I

am aware that it is an offence to make a false declaration and that I

may be liable to a fine of not more than $5000 or to imprisonment

for not more than 2 years or to both a fine and imprisonment.

(signature of elector) (date)

Proof of Identity and Residence (check one)

? Photograph identification issued by a federal, provincial or

municipal government in Canada or a government agency

containing the elector's name and current address

? 2 pieces of identification authorized by the Chief Electoral

Officer containing the elector's name

(the elector's current address must be contained on at least

one of the pieces of identification)

Type of identification:

Type of identification:

? A declaration has been signed vouching for the elector

Form 10

(Section 95)

Vouching Declaration

Electoral Division of

I, (first name) (middle name) (surname) , declare

? that I personally know the following elector(

s) who live(

s) at the

address(es) indicated:

Print name Print residential address including

unit/apartment number

? that I am a qualified elector and my name properly appears on the

List of Electors for polling subdivision number _________,

? that I truly believe that the elector(

s) named above is (are)

ordinarily resident at the address(es) listed above, and

? that I am not a scrutineer for a candidate.

I make this declaration conscientiously believing it to be true and

believing that it is of the same force and effect as if made under oath. I

am aware that it is an offence to make a false declaration and that I

may be liable to a fine of not more than $5000 or to imprisonment

for not more than 2 years or to both a fine and imprisonment.

(signature of vouching elector) (date)

TO BE COMPLETED BY THE DEPUTY RETURNING OFFICER

OR THE REGISTRATION OFFICER:

? Name of vouching elector appears on the List of Electors for

polling subdivision number .

PROOF OF IDENTITY AND RESIDENCE (Check One)

? Photograph identification issued by a federal, provincial or

municipal government in Canada or a government agency

containing the elector's name and current address

? 2 pieces of identification authorized by the Chief Electoral

Officer containing the elector's name

(the elector's current address must be contained on at least

one of the pieces of identification)

Type of identification:

Type of identification:

Form 11

(Section 96)

Oath of Inability to Read the Ballot

or Physical Incapacity

Electoral Division of

Polling Subdivision Number

I, (print name) , swear (or affirm) that I am unable to read the

ballot, or that due to physical incapacity I am unable to mark the ballot.

Sworn (or affirmed) before me )

at the of , in the )

Province of Alberta, this day )

of , 20 . ) (signature or mark of voter)

(signature of deputy returning officer)

A person who takes a false oath under the Election Act commits an

offence and is liable to a fine of not more than $5000 or to

imprisonment for not more than 2 years or to both a fine and

imprisonment.

Form 12

(Section 96)

Oath of Friend of Voter

Electoral Division of

Polling Subdivision Number

I, (print name) of (print residential address) , swear (or affirm)

that I will mark the ballot in the manner directed by (print name of

voter) and I will keep secret how I marked the ballot.

Sworn (or affirmed) before me )

at the of , in the )

Province of Alberta, this day )

of , 20 . ) (signature of friend of voter)

(signature of deputy returning officer)

A person who takes a false oath under the Election Act commits an

offence and is liable to a fine of not more than $5000 or to

imprisonment for not more than 2 years or to both a fine and

imprisonment.

Form 13

(Section 108)

Oath of Elector (Alleged Impersonation)

Electoral Division of

Polling Subdivision Number

I, (first name) (middle name) (surname)

of (residential address including unit/apartment number)

(city/town/village) (postal code, if applicable)

(mailing address-if different from above) (city/town/village)

(province) (postal code) (telephone number),

declare that I have not previously voted at this election and that I am a

qualified elector by virtue of being

? a Canadian citizen,

? 18 years of age or older,

? ordinarily resident in Alberta for at least the immediately

preceding 6 months, and

? ordinarily resident in the polling subdivision in which I wish to

vote.

Sworn (or affirmed) before me )

at the of , in the )

Province of Alberta, this day )

of , 20 . ) (signature of elector)

(signature of authorized person)

Print name:

Authority to administer oath:

A person who takes a false oath under the Election Act commits an

offence and is liable to a fine of not more than $5000 or to

imprisonment for not more than 2 years or to both a fine and

imprisonment.

TO BE COMPLETED BY THE DEPUTY RETURNING OFFICER

OR THE REGISTRATION OFFICER:

PROOF OF IDENTITY AND RESIDENCE (Check One)

? Photograph identification issued by a federal, provincial or

municipal government in Canada or a government agency

containing the elector's name and current address

? 2 pieces of identification authorized by the Chief Electoral

Officer containing the elector's name

(the elector's current address must be contained on at least

one of the pieces of identification)

Type of identification:

Type of identification:

? A declaration has been signed vouching for the elector

Form 16

Election Act

(Sections 111, 116, 118)

Special Ballot Certificate Envelope

Elector information: To be completed by the returning officer,

election clerk or administrative assistant

Electoral Division of

Polling Subdivision Number

Seq. No. from Special Ballot Poll Book

(first name) (middle name) (surname) of

(residential address) (city/town/village) (postal code, if applicable)

Part 1

To be completed by elector

Step 1

- Required Identification

CHECK: ? I have enclosed a copy of my identification in this envelope.

Step 2

- Declaration

I declare that I have not previously voted at this election and that I am a

qualified elector by virtue of being

? a Canadian citizen,

? 18 years of age or older,

? ordinarily resident in the Province of Alberta for at least the

immediately preceding 6 months, and

? ordinarily resident in the polling subdivision in which I wish to

vote.

I declare that I am unable to vote at an advance poll or at the poll on

polling day by reason of being

(CHECK ONE)

? Physically incapacitated

? Absent from the electoral division

? An inmate

? An election officer

? A candidate, official agent or scrutineer

? A resident of a remote area

? Other circumstance (as specified by Chief Electoral Officer)

Specify circumstance:

I make the above declarations conscientiously believing them to be true

and believing that they are of the same force and effect as if made under

oath.

(signature of elector) (date)

Part 2

Special Ballot Checklist

To be completed by the returning officer, election clerk

or administrative assistant

CHECK A or B, whichever applies

A ? Special Ballot Certificate Envelope has been accepted in

accordance with sections 111, 116 and 118 of the Election

Act.

B ? Special Ballot Certificate Envelope has not been accepted

for one or more of the following reasons (check all that

apply):

Part 1 is not properly completed,

? Received after the close of polls on polling day, or

? Proper identification has not been included.

(signature of returning officer, election (date)

clerk or administrative assistant)

Form 18

(Section 123)

Mobile Poll Declaration

Electoral Division of

Polling Subdivision Number

I, (print first name, middle name, surname) , declare that I

have not previously voted at this election and that I am a qualified

elector by virtue of being

? a Canadian citizen,

? 18 years of age or older, and

? ordinarily resident in the Province of Alberta for at least the

immediately preceding 6 months.

Complete A or B, whichever applies

A - In-patient at a Treatment Centre

I am an in-patient at

(print name of treatment centre)

B - Resident at a Supportive Living Facility

I am ordinarily resident at

(print name of supportive living facility)

I make this declaration conscientiously believing it to be true and

believing that it is of the same force and effect as if made under oath.

(signature of elector) (date)

--------------------------------

Alberta Regulation 150/2014

Law of Property Act

LAW OF PROPERTY (EXTENSION OF EXPIRY DATE)

AMENDMENT REGULATION

Filed: July 24, 2014

For information only: Made by the Lieutenant Governor in Council (O.C. 306/2014)

on July 23, 2014 pursuant to

section 50.1 of the Law of Property Act.

1 The Law of Property Regulation (AR 89/2004) is amended

by this Regulation.

Section 3 is amended by striking out "August 1, 2014" and

substituting "July 31, 2019".

--------------------------------

Alberta Regulation 151/2014

Government Organization Act

DESIGNATION AND TRANSFER OF RESPONSIBILITY

AMENDMENT REGULATION

Filed: July 24, 2014

For information only: Made by the Lieutenant Governor in Council (O.C. 312/2014)

on July 23, 2014 pursuant to sections 16, 17 and 18 of the Government Organization

Act.

1 The Designation and Transfer of Responsibility

Regulation (AR 80/2012) is amended by this Regulation.

Section 14 is amended by adding the following after

subsection (8):

(9) The responsibility for the Building Canada - Communities

Component part of the Federal Grant Programs program is

transferred to the Minister of Municipal Affairs.

(10) The responsibility for the administration of the unexpended

balance of element 9.1, Building Canada - Communities Component

of program 9, Federal Grant Programs of the 2014-15 Government

appropriation for Transportation is transferred to the Minister of

Municipal Affairs.

Section 18 is amended by adding the following after

subsection (4):

(4.1) The powers, duties and functions of the Minister in the

Finance Grant Regulation (AR 217/2008) are transferred to the

common responsibility of the President of Treasury Board and

Minister of Finance and the President of the Executive Council.

--------------------------------

Alberta Regulation 152/2014

Public Health Act

WAIVER AMENDMENT REGULATION

Filed: July 24, 2014

For information only: Made by the Lieutenant Governor in Council (O.C. 329/2014)

on July 23, 2014 pursuant to

section 66(1) of the Public Health Act.

1 The Waiver Regulation (AR 298/2003) is amended by this

Regulation.

Section 2(

a) is amended by striking out "and be made to the

chair of the appropriate regional health authority".

Section 9 is repealed and the following is substituted:

Committees

9 A regional health authority may establish one or more

committees consisting of at least 3 members to hear and decide

applications under this Regulation.

Section 11 is amended by striking out "October 31, 2014"

and substituting "October 31, 2024".

--------------------------------

Alberta Regulation 153/2014

Various Acts

HEALTH EXPIRY CLAUSES AMENDMENT REGULATION

Filed: July 24, 2014

For information only: Made by the Lieutenant Governor in Council (O.C. 331/2014)

on July 23, 2014 pursuant to Various Acts.

1 The Community Health Councils Regulation

(AR 202/97) is amended in

section 11 by striking out

"October 31, 2014" and substituting "October 31, 2016".

2 The Co-ordinated Home Care Program Regulation

(AR 296/2003) is amended in

section 10 by striking out

"October 31, 2014" and substituting "October 31, 2017".

3 The Regional Health Authority Membership Regulation

(AR 164/2004) is amended in

section 12 by striking out

"October 31, 2014" and substituting "October 31, 2017".

4 The Treatment Services Regulation (AR 248/85) is

amended in

section 8 by striking out "November 30, 2014" and

substituting "November 30, 2017".

Alberta Regulation 154/2014

Employment Pension Plans Act

EMPLOYMENT PENSION PLANS REGULATION

Filed: July 24, 2014

For information only: Made by the Lieutenant Governor in Council (O.C. 333/2014)

on July 23, 2014 pursuant to

section 159 of the Employment Pension Plans Act.

Table of Contents

Part 1

Interpretation

Definitions

2 Calculation of provision for adverse deviation

3 Calculation of actuarial excess and surplus

4 Initial legislation date

5 Jointly sponsored plans

6 Multilateral jurisdiction

7 Plans, schemes and arrangements not constituting pension plans

8 Reciprocal jurisdiction

9 How commuted value is to be determined in relation to benefit

formula provisions

10 Exemption of plans

11 Application to publicly funded plans

12 Application to Universities Academic Pension Plan

13 Plans for connected persons

Part 2

Pension Plan Requirements

14 Additional matters to be dealt with in the plan text document

15 Retired member recommencement of employment

Part 3

Registration and Amendment of

Pension Plans

16 Period for administering established plan

17 Period for registering plan

18 Administrator statement required for registration

19 Period for filing records for amendment to plan text documents

20 Administrator statement required for plan text document

amendment

21 When administrator must amend plan text document for benefit

reductions or contribution increases

22 When administrator may amend for temporary benefit

improvements

23 When Superintendent may refuse to register amendment

24 Period for filing records for amendment to supporting plan

documents

25 Administrator statement required for supporting plan document

amendment

Part 4

Membership in Pension Plans

26 Auto-enrollment

27 When suspension may be lifted

Part 5

Administration of Pension Plans

Division 1

Duties Related to Administration

28 Qualifications of administrator

29 Participation agreements

Division 2

Disclosure of Records and Information

30 Plan

summary

31 Annual statement for active members

32 Annual statement for persons receiving pensions

33 Transfer statement for life income type benefits account

34 Termination of active membership statement

35 Information statement on marriage breakdown

36 Information statement after filing matrimonial property order

or agreement

37 Retirement statement

38 Phased retirement benefit statement

39 Lump sum payment statement

40 Statement on death of member before pension commencement

41 Statement on death of retired member receiving life income

type benefits

42 Plan termination or winding-up statement

43 Calculation data

44 Notice of changes in contributions or benefits

45 Prescribed person

46 Examination and provision of information

Division 3

Reports and Returns

47 Annual information returns

48 Review of plan

49 Actuarial valuation report or cost certificate

50 Filing of financial statements

Division 4

Payment or Transfer of Contributions

51 Payment or transfer of contributions

Division 5

Assessment of Plans and Plan Policies

52 Assessment of plan

53 Governance policy

54 Statement of investment policies and procedures

55 Funding policy

Division 6

Participating Employers

56 Participation agreement

Division 7

Fundholders

57 Fundholders

58 Responsibilities of fundholders

Part 6

Funding, Contributions and Assets

Division 1

Funding of Plan

Definitions

60 Funding requirements applicable to defined benefit provisions

61 Funding requirements applicable to target benefit

62 Plan contributor's share

63 Smoothing restrictions

64 Stress testing

65 Withdrawal of actuarial excess from a solvency reserve account

before termination

66 Withdrawal of surplus from a solvency reserve account after

plan termination

67 Use of letters of credit for meeting solvency deficiencies

Division 2

Contributions to Plan

68 Remittance of contributions

69 Notice of failure to remit

Summary of contributions

71 Allocation or distribution of excess member contributions

Division 3

Investing Plan Assets

72 Investment requirements

73 Interest, gains and losses on contributions

Division 4

Use of Actuarial Excess or Surplus

74 Distribution of actuarial excess or surplus

75 Use of actuarial excess to reduce or eliminate contributions

Part 7

Benefits and Transfers

Division 1

Restrictions on Access to Benefits

76 Exceptions to locking in

77 Adjustments in pension for statutory payments

Division 2

Benefits may be Affected

78 Life income type benefits

Division 3

Marriage Breakdown

Definitions

80 Matrimonial property orders and agreements

81 Conditions and distribution

82 Calculation of benefits

83 Adjustment of member pension partner's share

84 Fees

Division 4

Death Benefits

85 Waiver of pension partner entitlement if member dies before

pension commencement

86 Waiver of pension partner entitlement if member dies after pension

commencement

Division 5

Ancillary and Phased Retirement Benefits

87 Phased retirement benefits

88 Lump sum payments

Division 6

Transfer of Commuted Value by Member

89 Target benefit funded ratio

90 Manner and extent of transfers

91 Required transfer

92 Election of options

Division 7

Missing Persons

93 Information to Superintendent

94 Consent of Superintendent

Part 8

Changes in Plan Benefit Type

or Plan Structure

Division 1

Predecessor and Successor Plans

Definitions

96 Application

97 Prescribed events or transactions

98 Transfer of assets and liabilities between predecessor and

successor plans

99 Required filings

100 Disclosure

101 Membership rights on occurrence of event or transaction

Division 2

Other Changes in Benefit Type

or Plan Structure

102 Rules for conversion of plan provisions

103 Participating employer's withdrawal from non-collectively bargained

multi-employer plan

Part 9

Locked-in Retirement Accounts and

Life Income Funds

Division 1

Interpretation

Definitions

105 Authorized entities

Division 2

Locked-in Retirement Accounts

106 Locked-in retirement accounts

107 Application to issuer doing internal transfer

108 Duties of issuer

109 Contract for locked-in retirement account must include addendum

110 Issuers must comply with addendum

111 Issuers must provide information

112 Expenses may be paid from locked-in retirement account

113 Restrictions on accepting transfer

114 Restrictions on making transfers

115 Remittance of securities

116 Liabilities for inappropriate payment or transfer

117 Transfers on death of owner

118 Conditions under which lump sum payment may be made

119 Conditions under which withdrawals for shortened life expectancy

may be made

120 Conditions under which withdrawals for non-residency may

be made

121 Conditions under which withdrawals for financial hardship may

be made

122 Form of pension partner waiver for unlocking

Division 3

Life Income Funds

Definitions

124 Life income funds

125 Application to issuer doing internal transfer

126 Duties of issuer

127 Contract for life income fund must include addendum

128 Issuers must comply with addendum

129 Issuers must provide information

130 Expenses may be paid from life income fund

131 Restrictions on accepting transfer

132 Restrictions on making transfers

133 Remittance of securities

134 Payments out of a life income fund

135 Liabilities for inappropriate payment or transfer

136 Transfers on death of owner

137 Conditions under which lump sum payment may be made

138 Conditions under which withdrawals for shortened life expectancy

may be made

139 Conditions under which withdrawals for non-residency may

be made

140 Conditions under which withdrawals for financial hardship may

be made

141 Form of pension partner waiver for unlocking

Part 10

Termination and Winding-up of Plan

142 Voluntary termination

143 Elimination of solvency deficiency on termination

144 Termination reports

145 Transfer rights on winding-up

146 Allocation and distribution of assets if assets are insufficient

Part 11

Administrative Penalties

147 Administrative penalties

Part 12

Alberta Employment Pension Tribunal

148 Notice of appeal

149 Tribunal qualifications

Part 13

Assessment for Administration

of Act

150 Definition

151 Filing fee

152 Administration fee

153 Calculation of fee rate

154 Minimum and maximum fee

Part 14

Miscellaneous, Transitional, Repeal and

Coming into force

Division 1

Miscellaneous

155 Fees

156 Notice requirements

157 Collection of personal information

Division 2

Transitional Matters

158 Transitional items

159 Pension plan documents

160 Participation agreements

161 Disclosure statements

162 LIRAs and LIFs

Division 3

Consequential Amendments, Repeal and

Coming into Force

163-169 Consequential amendments

170 Repeal

171 Coming into force

Schedule 1 - Locked in retirement account addendum

Schedule 2 - Life income fund addendum

Schedule 3 - Up to 50% Unlocking Option

Schedule 4 - Exemptions and Other Provisions for Universities

Academic Pension Plan

Schedule 5 - Fees

Schedule 6 - Forms

Part 1

Interpretation

Definitions

1(1) In this Regulation,

(a) "accessible going concern excess",

(

i) in the case of a pension plan that is not a divisional

multi-employer plan, means the plan's accessible going

concern excess, or

(ii) in the case of a divisional multi-employer plan, means,

in relation to a participating employer in the plan, the

participating employer's accessible going concern

excess;

(b) "accessible solvency excess",

(

i) in the case of a pension plan that is not a divisional

multi-employer plan, means the plan's accessible

solvency excess, or

(ii) in the case of a divisional multi-employer plan, means,

in relation to a participating employer in the plan, the

participating employer's accessible solvency excess;

(c) "Act" means the Employment Pension Plans Act;

(d) "actuarial gain", in relation to a benefit formula component

of a pension plan, means the amount that represents the

improvement, referred to in

section 60(6) or (8) or 61(6),

between the projected financial position of the plan

component and the actual financial position of the plan

component;

(e) "actuarial present value of component contributions" means

the actuarial present value of the contributions that, in the

current actuarial valuation report for the plan, are anticipated

to be made in the period covered by the actuarial valuation

report for application to the target benefit component;

(f) "actuarial valuation report", in relation to a pension plan,

means the report filed in relation to the plan under

section

38(1)(b)(

i) of the Act;

(g) "additional voluntary contributions account", in relation to a

member of a pension plan, means

(

i) the additional voluntary contributions made to the plan

by the member,

(ii) interest allocated to the account, and

(iii) administration expenses and other money deducted by

payment, transfer or withdrawal from the money

referred to in subclauses (

i) and (ii);

(h) "annual information return", in relation to a pension plan,

means a return referred to in

section 38(1)(

a) of the Act that

relates to the plan;

(i) "benefit formula component" means

(

i) a defined benefit component, or

(ii) a target benefit component;

(j) "benefit formula member-required contributions balance", in

relation to a member of a pension plan who is or will be

entitled to receive benefits from a benefit formula component

of the plan, means the amount that, as at any date, is

determined by

(

i) adding

(

A) the member-required contributions made to the

plan by the member to that date for application to

the benefit formula component of the plan, and

(

B) any interest earned on those contributions,

and

(ii) subtracting from that total any administration expenses

paid out of, or other money deducted by payment,

transfer or withdrawal from, the amounts referred to in

subclause (

i) to that date;

(k) "CANSIM rate", in relation to a period of not more than 12

months for which interest is payable, means, except in

section 73 and

Schedule 2, the rate of interest on long-term

November preceding the year in relation to which the

withdrawal factor is being calculated, determined by

reference to the Canadian Socio-Economic Information

Management System (CANSIM) Series V 122487 compiled

by Statistics Canada and available on the website maintained

by the Bank of Canada;

(l) "component's adjusted normal actuarial cost" means the sum

(

i) the amount obtained by adding the normal actuarial cost

that has been estimated in relation to the component for

the period covered by the actuarial valuation report, and

(ii) the amount referred to in subclause (

i) multiplied by the

PfAD;

(m) "cost certificate", in relation to a pension plan, means the

report filed in relation to the plan under

section 38(1)(b)(ii)

of the Act;

(n) "current actuarial valuation report", in relation to a pension

plan, means the actuarial valuation report most recently filed

in relation to the plan;

(o) "defined benefit component", in relation to a pension plan of

which the plan text document contains a defined benefit

provision, means the portion of the plan that relates to the

defined benefit provision, including, without limitation, the

assets and liabilities of the plan that relate to that defined

benefit provision;

(p) "defined contribution account", in relation to a member of a

pension plan who is or will be entitled to receive benefits

under a defined contribution provision of the plan, means

(

i) the contributions, other than additional voluntary

contributions, made to the plan by or on behalf of the

member for application to the defined contribution

component of the plan,

(ii) interest allocated to the account, and

(iii) administration expenses and other money deducted by

payment, transfer or withdrawal from the money

referred to in subclauses (

i) and (ii);

(q) "defined contribution component", in relation to a pension

plan of which the plan text document contains a defined

contribution provision, means the portion of the plan that

relates to the defined contribution provision, including,

without limitation, the assets and liabilities of the plan that

relate to that defined contribution provision;

(r) "divisional multi-employer plan" means a plan where the

participating employer's share of the matters referred to in

section 62 must be determined in accordance with that

section;

(s) "federal

Schedule III" means

Schedule III to the Pension

Benefits Standards Regulations, 1985 (Canada), SOR/87-19,

as amended from time to time;

(t) "fiscal year" means the fiscal year of a pension plan;

(u) "going concern assets value", in relation to a benefit formula

component, means the value of the assets of the component,

including income due and accrued, which value is

determined on a going concern basis;

(v) "going concern basis" means a basis for determining the

value of plan assets and liabilities that

(

i) is adequate and appropriate,

(ii) is in accordance with accepted actuarial practice, and

(iii) would apply to the plan if no decision has been made to

terminate the plan;

(w) "going concern funded ratio", in relation to a defined benefit

component or target benefit component, means the fraction

obtained by dividing the component's going concern assets

value by the component's going concern liabilities value;

(x) "going concern liabilities value", in relation to a benefit

formula component, means the actuarial present value of the

accrued benefits of the component, including amounts due

and unpaid, which actuarial present value is determined on a

going concern basis;

(y) "going concern valuation", in relation to a benefit formula

component, means a valuation of the component's assets and

liabilities, prepared on a going concern basis;

(z) "life annuity" means a non-commutable life annuity contract

issued or to be issued by an insurance business that meets the

conditions set out in paragraph 60(

l) of the Income Tax Act

(Canada);

(aa) "life income type benefits account" means,

(

i) in the case of a life income type benefits account of a

member, the amount elected by the member under

section 78(5) plus any amounts transferred by the

member under

section 78(7), or, in the case of a life

income type benefits account of a surviving pension

partner, the amount referred to in

section 78(12),

(ii) interest allocated to the account, and

(iii) administration expenses and other money deducted by

payment, transfer or withdrawal from the money

referred to in subclauses (

i) and (ii);

(bb) "life income type benefits balance", in relation to the

person's life income type benefits account, means,

(

i) in the calendar year in which the account is established,

the balance of the person's life income type benefits

account as at the date on which the account is

established, and

(ii) in every subsequent calendar year, the balance of the

person's life income type benefits account as at January

1 of the calendar year in which the calculation is made;

(cc) "life income type benefits maximum amount", in relation to

the life income type benefits that may be paid to a person in a

calendar year, means the greatest of the following:

(

i) the preceding year's investment returns for the person's

life income type benefits account;

(ii) the life income type benefits minimum amount

applicable to the person for that year;

(iii) the amount determined by dividing the life income type

benefits balance by the withdrawal factor;

(dd) "life income type benefits minimum amount", in relation to

the life income type benefits that may be paid to a person in a

calendar year, means the minimum amount of life income

type benefits that, under the Income Tax Regulations

(Canada), is required to be paid out of the person's life

income type benefits account in that year;

(ee) "locked-in money" means

(

i) money in a pension plan the withdrawal, surrender or

receipt of which is restricted under

section 70 of the

Act,

(ii) money transferred under

section 99(1) of the Act,

(iii) money to which subclause (

i) applies, that has been

transferred out of the plan, and any interest on that

money, whether or not that money had been transferred

to one or more locked-in vehicles after it was

transferred from the plan,

(iv) in the case of money in a locked-in retirement account,

money that was deposited into the locked-in retirement

account under

section 116(1)(

a) of this Regulation or

paid to the locked-in retirement account issuer under

section 116(1)(

b) or (2) of this Regulation, and

(

v) in the case of money in a life income fund, money that

was deposited into the life income fund under

section

135(1)(

a) of this Regulation or paid to the life income

fund issuer under

section 135(1)(

b) or (2) of this

Regulation;

(ff) "locked-in vehicle" means a locked-in retirement account or

a life income fund;

(gg) "member-required contribution", in relation to a pension

plan, including a jointly sponsored plan, means a contribution

made by a member other than a contribution referred to in

section 57(3) of the Act;

(hh) "normal actuarial cost", in relation to a benefit formula

component of a pension plan in a fiscal year of the plan,

means an amount, excluding special payments, estimated by

a reviewer to be the cost of the component benefits that

accrue to active members in that fiscal year of the plan

determined on a going concern basis;

(ii) "optional ancillary contributions account", in relation to a

member of a pension plan, means

(

i) the optional ancillary contributions made to the plan by

the member,

(ii) interest earned on those contributions, and

(iii) administration expenses and other money deducted by

payment, transfer or withdrawal from the money

referred to in subclauses (

i) and (ii);

(jj) "participating employer's accessible going concern excess",

(

i) in relation to each participating employer in a divisional

multi-employer plan and to any defined benefit

component of that plan being funded by the

participating employer, means the amount by which the

participating employer's share of the going concern

assets values of the component exceeds 105% of the

participating employer's share of the going concern

liabilities values of the component, as those amounts are

determined in the current actuarial valuation report, or

(ii) in relation to a participating employer in a divisional

multi-employer plan with respect to any target benefit

component of the plan being funded by the participating

employer, means the amount by which the participating

employer's share of the going concern assets values of

the target benefit component exceeds the participating

employers share of the amount determined by the

following formula:

(the going concern liabilities value of the target

benefit component) + (the going concern liabilities

value of the target benefit component x PfAD) -

PfAD offset,

as those amounts are determined in the current actuarial

valuation report;

(kk) "participating employer's accessible solvency excess", in

relation to a participating employer in a divisional

multi-employer plan and to any defined benefit component of

the plan being funded by the participating employer, means

the amount by which the participating employer's share of

the solvency asset values of the defined benefit component

exceeds 105% of the participating employer's share of the

solvency liabilities values of the defined benefit component,

as those amounts are determined in the current actuarial

valuation report;

(ll) "participating employer's affected members", in relation to a

participating employer in a divisional multi-employer plan,

means the members of the plan whose entitlements to

benefits are or were accruing while those members are or

were employed by the participating employer;

(mm) "personal information" means personal information within

the meaning of the Freedom of Information and Protection of

Privacy Act;

(nn) "PfAD" in relation to a target benefit component, means the

percentage determined under

section 2 to be the provision for

adverse deviation in relation to the component;

(oo) "PfAD offset", in relation to a target benefit component,

means the sum of the following:

(

i) the amount, if any, by which the actuarial present value

of component contributions exceeds the component's

adjusted normal actuarial cost, and

(ii) the amount, if any, by which the fair value of the

component's assets is greater than the component's

going concern assets value;

(pp) "plan component" means

(

i) a defined benefit component,

(ii) a target benefit component, or

(iii) a defined contribution component;

(qq) "plan provision" means

(

i) a defined benefit provision,

(ii) a target benefit provision, or

(iii) a defined contribution provision;

(rr) "plan termination basis" means a basis for determining the

value of plan assets and liabilities that

(

i) is adequate and appropriate,

(ii) is in accordance with accepted actuarial practice, and

(iii) would apply to the plan if

(

A) the plan is assumed to terminate as at the review

date, or

(

B) the plan is terminating as at the review date;

(ss) "plan's accessible going concern excess",

(

i) in relation to the defined benefit component of a

pension plan other than a divisional multi-employer

plan, means the amount by which the going concern

assets values of all the defined benefit components

exceeds 105% of the going concern liabilities values of

all the defined benefit component, as those amounts are

determined in the current actuarial valuation report, or

(ii) in relation to the target benefit component of a pension

plan other than a divisional multi-employer plan, means

the amount by which the going concern assets values of

all the target benefit component exceeds the amount

determined by the following formula:

(the going concern liabilities value of the target

benefit component) + (the going concern liabilities

value of the target benefit component x

PfAD) - PfAD offset,

as those amounts are determined in the current actuarial

valuation report;

(tt) "plan's accessible solvency excess", in relation to a defined

benefit component of a pension plan other than a divisional

multi-employer plan, means the amount by which the

solvency asset values of all the defined benefit components

of the plan exceeds 105% of the solvency liabilities values of

all the defined benefit components of the plan, as those

amounts are determined in the current actuarial valuation

report;

(uu) "review" means the preparation, in accordance with

section

38(1)(

b) of the Act, of an actuarial valuation report and a cost

certificate in relation to a plan;

(vv) "review date", in relation to a review, means the date as at

which the actuarial valuation report and related cost

certificate is or was required to be prepared;

(ww) "reviewer" means the person referred to in

section 48(2) who

prepares a review;

(xx) "share", in relation to a participating employer in a divisional

multi-employer plan and a matter referred to in

section 62,

means the share of that matter determined in relation to the

participating employer under

section 62;

(yy) "solvency asset adjustment", in relation to a defined benefit

component, means the sum of the following:

(

i) the actuarial present value of payments referred to in

section 60(2)(

b) that are to be paid in relation to the

component over the 5-year period that begins on the

latest review date;

(ii) the face amount of any prescribed letter of credit, as

defined in

section 67(1), issued in relation to the defined

benefit component;

(zz) "solvency asset value", in relation to a benefit formula

component on any date, means the value of the assets of the

component, including income due and accrued, which value

is determined on a plan termination basis;

(aaa) "solvency deficiency",

(

i) in relation to a defined benefit component, means the

amount, if any, by which the component's solvency

liabilities value as at the latest review date exceeds the

sum of the component's solvency asset value and the

component's solvency asset adjustment, both

determined as at the latest review date, or

(ii) in relation to a target benefit component, means the

amount, if any, by which the component's solvency

liabilities value as at the latest review date exceeds the

component's solvency asset value determined as at the

latest review date;

(bbb) "solvency liabilities value", in relation to a benefit formula

component, means the value of the component's liabilities

determined on a plan termination basis;

(ccc) "solvency ratio", in relation to a benefit formula component,

means the fraction obtained by dividing the component's

solvency asset value by the component's solvency liabilities

value, both determined as at the latest review date;

(ddd) "special payments" means,

(

i) in relation to a defined benefit component, the payments

referred to in

section 60(2)(

b) or (

c) or (3), or

(ii) in relation to a target benefit component, the payments

referred to in

section 61(2)(

c) or (4);

(eee) "target benefit component", in relation to a pension plan of

which the plan text document contains a target benefit

provision, means the portion of the plan that relates to the

target benefit provision, including, without limitation, the

assets and liabilities of the plan that relate to that target

benefit provision;

(fff) "target benefit funded ratio" means the target benefit ratio as

defined in

section 89;

(ggg) "transfer deficiency", in relation to a transfer under Division

4 of

Part 8 of the Act, Division 8 of

Part 8 of the Act or

sections 89(1) and 110 of the Act of the commuted value of a

member's benefits under a defined benefit provision means,

in a case where the defined benefit component's solvency

ratio is less than one as calculated in the current actuarial

valuation report under

section 38(1)(

b) of the Act, the

amount by which the commuted value of the benefits exceeds

the product of that commuted value and the component's

solvency ratio;

(hhh) "transferred contributions", in relation to a pension plan,

means contributions that

(

i) have been transferred to the plan from another plan, or a

locked-in retirement account,

(ii) have not been used to secure improvements in, or to

purchase benefits under a benefit formula provision, and

(iii) consist of locked-in money;

(iii) "transferred contributions account", in relation to a member

of a pension plan, means

(

i) the transferred contributions transferred to the plan by

or on behalf of the member,

(ii) interest allocated to the account, and

(iii) administration expenses and other money deducted by

payment, transfer or withdrawal from the money

referred to in subclauses (

i) and (ii);

(jjj) "type" in relation to a plan provision, means a type within the

meaning of

section 112(2) of the Act;

(kkk) "unfunded liability", in relation to a benefit formula

component, means, the amount, if any, by which the

component's going concern liabilities value exceeds the

component's going concern assets value, both determined as

at the latest review date;

(lll) "withdrawal factor" means, except in

section 123 and

Schedule 2, the actuarial present value, on January 1 of the

year in which the calculation is made, of an annuity of $1

payable at the beginning of each year between that date and

December 31 of the year during which the person reaches the

age of 90 years and calculated by using

(

i) for the first 15 years in relation to which the actuarial

present value is determined, the greater of the

following:

(A) 6% per year;

(

B) the CANSIM rate;

(ii) for each year after the first 15 years, 6% per year;

(2) A reference to "Form" followed by a number refers to the form by

that number set out in

Schedule 6.

(3) For the purposes of the Act and this Regulation, "medical

practitioner" means

(

i) a person who is a regulated member of the College of

Physicians and Surgeons of Alberta who holds a practice

permit issued under the Health Professions Act, and who is

not under suspension, or

(ii) a physician who is regulated, registered or certified in that

capacity in another jurisdiction in Canada and who is not

under suspension.

Calculation of provision for adverse deviation

2(1) In relation to a target benefit component, the "provision for

adverse deviation" is the asset allocation amount plus, for every 0.01%

that the assumed discount rate exceeds the benchmark discount rate,

0.15%.

(2) In this section,

(a) "asset allocation amount",

(

i) if the percentage of the plan fund that is invested in

equities is shown in Column 1 of the Table in this

section, means the percentage shown opposite that

equity allocation percentage in Column 2, or

(ii) if the percentage of the plan fund that is invested in

equities is a percentage not shown in Column 1 of the

Table in this section, means the percentage that is

determined, by interpolation from the Table;

Table

Column 1

Equity Allocation (%)

Column 2

Asset Allocation

Adjustment (%)

7.5

11.5

18.5

22.5

(b) "assumed discount rate" means the assumption used in the

current actuarial valuation report to discount the projected

pension plan cash flows to the review date;

(c) "benchmark discount rate", in relation to a target benefit

component of a pension plan, means the percentage

determined in the current actuarial valuation report by the

following formula:

(A x B) + (C x D) + 0.40%

where

A is equity allocation

B is maximum equity risk premium

C is non-equity allocation

D is corporate bond yield

(d) "corporate bond yield", means the 30-year spot rate of an

extrapolated yield curve of AA-rated corporate bonds,

determined in a manner that is consistent with the accepted

standards of practice or guidance material issued by the

Canadian Institute of Actuaries, as amended from time to

time, and acceptable to the Superintendent;

(e) "equities" means securities listed on a securities exchange,

and includes any other investments that the Superintendent

has, in a record published by the Superintendent, recognized

as equities;

(f) "equity allocation" means the percentage of the assets of the

target benefit component that is invested in equities;

(g) "maximum equity risk premium" means the sum of

(i) 4%, and

bonds applicable to the month as at which the review is

performed, as determined by reference to the Canadian

Socio-economic Information Management System

(CANSIM) Series V122544 compiled by Statistics

Canada and available on the website maintained by the

Bank of Canada;

(h) "non-equity allocation" means the amount determined by

subtracting the plan's equity allocation from 100%;

Calculation of actuarial excess and surplus

3(1) If actuarial excess is being calculated in relation to a solvency

reserve account in a defined benefit component of a pension plan for

the purposes of

section 65, the value of the component assets and the

value of the component liabilities are to be calculated on a plan

termination basis.

(2) If actuarial excess is being calculated in relation to a benefit

formula component of a pension plan for the purposes of

section 74 or

75, the value of the component assets and the value of the component

liabilities are to be calculated on a going concern basis.

(3) If surplus is being calculated in relation to a benefit formula

component of a pension plan for the purposes of

section 127 of the Act

section 66 or 74 of this Regulation, the value of the component

assets and the value of the component liabilities are to be calculated on

a plan termination basis.

Initial legislation date

4 The following dates are prescribed as the initial legislation dates for

the purposes of the Act and this Regulation:

(

a) in respect of employment in British Columbia, January 1,

1993;

(

b) in respect of employment in Manitoba, July 1, 1976;

(

c) in respect of employment in New Brunswick, December 31,

1991;

(

d) in respect of employment in Newfoundland and Labrador,

January 1, 1985;

(

e) in respect of employment in the Northwest Territories,

October 1, 1967;

(

f) in respect of employment in Nova Scotia, January 1, 1977;

(

g) in respect of employment in Nunavut, April 1, 1999;

(

h) in respect of employment in Ontario, January 1, 1965;

(

i) in respect of employment in Quebec, January 1, 1966;

(

j) in respect of employment in Saskatchewan, January 1, 1969;

(

k) in respect of employment in Yukon, October 1, 1967;

(

l) in respect of federally-regulated employment, March 23,

Jointly sponsored plans

5 For the purposes of

section 1(1)(dd)(

i) of the Act, the following

criteria are prescribed in relation to a jointly sponsored pension plan:

(

a) the administrator of the plan is a board of trustees, or other

similar body acceptable to the Superintendent, that has been

established under the supporting plan documents to

administer the plan;

(

b) the number of members of the board of trustees, or other

similar body acceptable to the Superintendent, who are

appointed by members of the plan is not less than the number

of members who are appointed by participating employers;

(

c) the plan documents set out the methods by which the persons

referred to in

section 1(1)(dd)(iv) of the Act make decisions

about

(

i) the governance of the plan, and

(ii) the appointment of the administrator of the plan or the

appointment or selection of members of the board or

body referred to in clause (a).

Multilateral jurisdiction

6 For the purposes of

section 1(1)(jj) of the Act, the following

provinces and territories are multilateral jurisdictions for the purposes

of the Act and this Regulation:

(

a) British Columbia;

(

b) Manitoba;

(

c) New Brunswick;

(

d) Newfoundland and Labrador;

(

e) the Northwest Territories;

(

f) Nova Scotia;

(

g) Nunavut;

(

h) Ontario;

(

i) Quebec;

(

j) Saskatchewan;

(

k) Yukon.

Plans, schemes and arrangements not constituting pension plans

7(1) In this section, "deferred profit sharing plan", "employees profit

sharing plan", "money purchase limit" and "retiring allowance" have

the same meaning as in the Income Tax Act (Canada).

(2) The following plans, schemes and arrangements are not pension

plans for the purposes of the Act and this Regulation:

(

a) an employees' profit sharing plan or a deferred profit sharing

plan;

(

b) an arrangement to provide a retiring allowance;

(

c) a supplemental pension plan of which the plan text document

contains a defined benefit provision if, under that defined

benefit provision,

(

i) the participating employer is or will be required, or, in

the case of a terminated plan, was required, to make

contributions on behalf of members, and

(ii) the only benefits to which members are entitled under

the supplemental plan are benefits that are in excess of

the maximum benefit under the Income Tax Act

(Canada);

(

d) a supplemental pension plan of which the plan text document

contains a defined contribution provision if, under that

defined contribution provision,

(

i) the participating employer is or will be required, or, in

the case of a terminated plan, was required, to make

contributions on behalf of members, and

(ii) the only contributions made in respect of that defined

contribution provision are greater than the money

purchase limit under the Income Tax Act (Canada);

(

e) benefits insured under a contract issued under the

Government Annuities Act (Canada);

(

f) an RRSP;

(

g) a RRIF.

Reciprocal jurisdiction

8 For the purposes of

section 1(1)(bbb) of the Act, the following

provinces and territories are reciprocal jurisdictions for the purposes of

the Act and this Regulation:

(

a) British Columbia;

(

b) Manitoba;

(

c) New Brunswick;

(

d) Newfoundland and Labrador;

(

e) the Northwest Territories;

(

f) Nova Scotia;

(

g) Nunavut;

(

h) Ontario;

(

i) Quebec;

(

j) Saskatchewan;

(

k) Yukon.

How commuted value is to be determined in relation to benefit

formula provisions

9(1) The actuarial present value of benefits that a person is or may

become entitled to receive under a defined benefit provision must be

determined in accordance with the standards of practice issued by the

Canadian Institute of Actuaries, as amended from time to time.

(2) The actuarial present value of benefits that a person is or may

become entitled to receive under a target benefit provision must be

determined in accordance with the actuarial assumptions used in the

current actuarial valuation report to determine the going concern

liabilities value of the plan.

(3) Subject to

section 57(5) of the Act,

section 82 of this Regulation

and subsection (5) of this section, if an active member of a pension

plan who is entitled to a benefit under a benefit formula provision of

the plan text document of the plan terminates active membership, the

commuted value of that benefit must be determined as at the date of

the member's termination of active membership.

(4) Subject to subsection (5), if an active or deferred member of a

pension plan who is entitled to a benefit under a benefit formula

provision of the plan text document of the plan dies before the

commuted value of the benefit is paid or transferred, the commuted

value of that benefit must be determined as at the date of death.

(5) If the payment or transfer of a benefit under a benefit formula

provision occurs more than 180 days after the date on which the

commuted value of the benefit was determined, the commuted value of

the benefit must be re-determined as at a date that is not more than 30

days before the date of the payment or transfer of that benefit.

Exemption of plans

10(1) In this section,

(a) "current Act" means the Employment Pension Plans Act

(SA 2012 cE-8.1);

(b) "former Act" means the Employment Pension Plans Act

(RSA 2000 cE-8);

(c) "former Regulation" means the Employment Pension Plans

Regulation (AR 35/2000).

(2) Where

(

a) a pension plan provides a benefit or allocates surplus or

actuarial excess in respect of a person entitled to a benefit,

and that benefit or surplus or actuarial excess allocation is in

excess of the maximum benefit or the money purchase limit

applicable to the plan under the Income Tax Act (Canada), or

(

b) the commuted value of a benefit is in excess of the maximum

amount that under the Income Tax Regulations (Canada) that

may be transferred out of the plan to an RRSP, a RRIF or

another pension plan,

the amount of that benefit, surplus or actuarial excess allocation or

commuted value that is in excess of that maximum limit is exempt

from

section 70 of the Act.

(3) Pension plans that were subject to an exemption under

Schedule

0.2

section 3, 3.2 or 3.21 of the former Regulation continue to be

exempt under this Regulation in accordance with those sections except

that a reference in those sections to a provision of the former Act or the

former Regulation is to be read as a reference to the corresponding

provision in the current Act or this Regulation, as the case may be.

(4) Pension plans established before January 1, 1987 that were subject

to an exemption under

Schedule 0.2

section 4 of the former Regulation

continue to be exempt under this Regulation in accordance with that

section except that a reference in that

section to a provision of the

former Act or the former Regulation is to be read as a reference to the

corresponding provision in the current Act or this Regulation, as the

case may be.

(5) The following pension plans are exempt from the application of

the Act and this Regulation:

(

a) the Members of the Legislative Assembly (Registered)

Pension Plan;

(

b) the Provincial Judges and Masters in Chambers (Registered)

and (Unregistered) Pension Plans;

(

c) a plan that is supplemental to a plan referred to in clause (

a) or (

b) or any successor to such a plan.

Application to publicly funded plans

11(1) In this section, "jointly funded" means an arrangement in which

the participating employers and active members are required to make

contributions, including, without limitation, contributions to meet the

funding requirements applicable to the plan.

(2) The Superintendent may, on application in writing by the

administrator of a publicly funded plan, designate the plan to be jointly

funded.

(3) The Superintendent may, on application by the administrator in

writing, with respect to a publicly funded plan that is jointly funded,

(

a) exempt the publicly funded plan

(

i) from the requirements of

section 57(2) of the Act, and

(ii) from the application of

section 59(d)(

i) and (e)(

i) or (iii)

and 68(3) of this Regulation;

(

b) apply sections 44(1)(a), 59(d)(ii) and (e)(ii) and (e)(iv) or

68(4) of this Regulation to the publicly funded plan as if the

publicly funded plan were a jointly sponsored plan.

(4) The Superintendent may, on application in writing by the

administrator of a publicly funded plan, exempt the plan from the

requirements of

section 60(2)(c), if the application includes

(

a) in addition to the requirements of

section 23, an

acknowledgment that the Superintendent may refuse any

amendment to the plan if the plan has a solvency deficiency

or its solvency ratio is less than one,

(

b) an acknowledgment that

section 74(3) will not be applied

when paying benefits from the plan, and

(

c) an agreement from all contributing employers that

section

121 of the Act will apply on termination of the plan.

(5) Where the Superintendent provides an exemption under subsection

(4), the agreement in subsection (4)(

c) prevails on termination of the

plan, even if the publicly funded plan is a jointly sponsored plan.

(6) Notwithstanding anything in this Act and the regulations, a

publicly funded plan that is a supplemental plan under

section

1(1)(kkk) of the Act may contain provisions

(

a) deeming any member of it who has made an election or

decision relating to

section 99 of the Act under and in

relation to the plan to which it is supplemental to have made

the same election or other decision under and in relation to

the supplemental plan, and

(

b) allowing that plan to use the definition of pension partner as

defined in the plan to which it is supplemental rather than the

definition in

section 1(1)(vv) of the Act.

(7) The Superintendent may revoke an exemption granted under this

section by providing written notice to the administrator of the plan,

including reasons for the revocation.

(8) Any plan that was a publicly funded plan before

section 3 of the

Act comes into force continues to be a publicly funded plan, and any

exemptions previously granted continue to apply as if it were made

under this section.

Application to Universities Academic Pension Plan

12 The Act and this Regulation apply to the "Universities Academic

Pension Plan" subject to the exemptions and other provisions that are

contained in

Schedule 4.

Plans for connected persons

13 The following provisions apply in respect of a pension plan if all

of the members of the plan are connected with the participating

employer within the meaning of

section 8500(3) of the Income Tax

Regulations (Canada):

(

a) sections 10, 32, 34, 40, 66 to 68, 70, 71, 77, 88 to 91, 93, 94

and 105 of the Act;

(b)

section 37(1) and (2) of the Act with respect to sections 35,

36, 40, 41 and 46 of this Regulation;

(

c) Division 4 of

Part 8 of the Act;

(

d) Division 8 of

Part 8 of the Act;

(

e) Part 9 of this Regulation.

Part 2

Pension Plan Requirements

Additional matters to be dealt with in the plan text document

14(1) This

section applies for the purposes of

section 8(1) of the Act.

(2) The formula that is used to determine the amount of

member-required and participating employer contributions under a

defined contribution provision in relation to a member must, if the

member is part of a class of members, be the same as the formula that

is used to determine the amount of member-required and participating

employer contributions under that defined contribution provision in

relation to every other member of that class of members.

(3) The formula that is used to determine the amount of benefits to

which a member is entitled under a benefit formula provision for each

future year of active membership must, if the member is part of a class

of members, be the same as the formula that is used to determine the

amount of benefits to which every other member of that class is

entitled under that benefit formula provision for each future year of

active membership.

(4) If

(

a) a temporary amount of benefit is payable after a member's

pension commencement date, in addition to the member's

pension, and

(

b) a provision of the plan text document provides that that

additional amount of benefit is to cease or be reduced when a

pension becomes available or is received under the Canada

Pension Plan (Canada) or the Quebec Pension Plan

(Quebec),

the plan provision referred to in clause (

b) must be interpreted as

providing that the additional amount of benefit is to cease or be

reduced when the member attains the age at which he or she is entitled

to receive an unreduced pension under the Canada Pension Plan

(Canada) or the Quebec Pension Plan (Quebec).

(5) The plan text document of a pension plan must provide for the

effective date of the plan.

(6) The plan text document of a pension plan must be separate from

the collective agreement, if any, and from any other document, under

which the plan was created.

(7) If the plan text document of a negotiated cost plan provides that

benefits payable out of the benefit formula component of the plan are

to be determined by reference to contributions, the plan text document

must also provide that a change in the contribution rate applicable to

that component must not change the benefits that are payable out of

that component with respect to benefits that accrued before the date on

which the contribution rate changed.

(8) The plan text document of a pension plan that contains a defined

contribution provision must include a provision that indicates whether

the member or the administrator or both are responsible for the

direction of the plan's investments.

Retired member recommencement of employment

15(1) The plan text document of a pension plan must, in accordance

with subsection (2), provide for what is to occur if a retired member

recommences work or service

(

a) in employment covered by the plan, or

(

b) if the administrator of the plan has entered into an agreement

referred to in

section 1(9)(c)(iii) of the Act with the

administrator of a collectively bargained multi-employer plan

registered in a reciprocal or multilateral jurisdiction other

than Alberta, in employment covered by that collectively

bargained multi-employer plan.

(2) The plan text document of a pension plan must provide that one or

more of the following, as applicable, applies to a retired person

referred to in subsection (1):

(

a) payment of the pension is to continue and the retired member

is not eligible to become an active member;

(

b) payment of the pension is to be suspended, and the retired

member is to become an active member, with effect from the

date of commencement of the subsequent employment;

(

c) if and to the extent allowed by the Income Tax Act (Canada),

the pension is to continue and the retired member is to

become an active member, with effect from the date of

commencement of the subsequent employment;

(3) Subject to subsection (4), where the plan text document of a

pension plan provides for more than one clause in subsection (2) to

apply, the retired member referred to in subsection (1) may elect which

clause is to apply.

(4) The plan text document of a pension plan may provide that a

specific clause of subsection (2) is to apply to a retired member

referred to in subsection (1) in any other circumstance acceptable to

the Superintendent.

(5) If a plan text document of a pension plan provides for the

suspension of the payment of a pension under subsection (2)(b), or for

the suspension of payment of a pension to obtain a phased retirement

benefit, the plan text document of a pension plan must provide that, if a

retired member who has commenced receiving life income type

benefits from the plan recommences work or service, any contributions

made as a result of the retired member's re-employment must not be

remitted to the retired member's life income type benefits account

while the retired member is employed by that employer.

(6) If a plan text document of a pension plan provides for the

suspension of the payment of a pension under subsection (2)(b), or for

the suspension of payment of a pension to obtain a phased retirement

benefit, the plan text document must provide that the pension payable

at the commencement of the retired member's subsequent pension

commencement date must be not less than the amount determined by

adding the amounts determined under clauses (

a) and (b):

(

a) the pension applicable to the period of employment that

preceded the initial pension commencement date (the "initial

employment period") calculated as follows:

(

i) if the retired member's initial pension commencement

date occurred before the plan's pension eligibility date,

the amount of pension to which the retired member

would have been entitled, under the terms of the plan

text document as it read on the initial pension

commencement date, had the retired member retired

(

A) at the assumed age determined under subsection

(7), and

(

B) after having worked the initial employment period;

(ii) if the retired member's initial pension commencement

date occurred at or after the plan's pension eligibility

date, the amount of pension that was payable at the

initial pension commencement date;

(

b) the pension for the period of employment that followed the

initial pension commencement date (the "subsequent

employment period") being the amount of pension to which

the retired member is entitled, under the terms of the plan

text as it reads on the subsequent pension commencement

date, for the subsequent employment period.

(7) The assumed age for the purposes of subsection (6)(a)(i)(

A) is the

age of the retired member at the subsequent pension commencement

date less the period, expressed as a number of years and months or

portions of months, between the effective date of pension suspension

and the initial pension commencement date.

Part 3

Registration and Amendment of

Pension Plans

Period for administering established plan

16 The period prescribed for the purposes of

section 12(2) of the Act

is 60 days after the date of the plan's establishment.

Period for registering plan

17 For the purposes of

section 13 of the Act, the administrator of a

pension plan that has not yet been registered must apply for

registration of the plan within 60 days after the date of the plan's

establishment.

Administrator statement required for registration

18 The statement that an administrator of a pension plan must file

under

section 13(

c) of the Act must be in Form 1.

Period for filing records for amendment to plan text documents

19 For the purposes of

section 18 of the Act, the administrator of a

pension plan must, if the plan text document of that plan is amended,

file the records referred to in

section 18 of the Act within 60 days after

the date on which the amendment is made, or, if the Superintendent

requires additional records under

section 18(

c) of the Act, within the

period specified by the Superintendent in relation to those additional

records.

Administrator statement required for plan text document

amendment

20 The statement that an administrator of a pension plan must file

under

section 18(

b) of the Act must be in Form 2.

When administrator must amend plan text document for benefit

reductions or contribution increases

21(1) Subject to subsection (2), if an actuarial valuation report that is

to be filed for a pension plan of which the plan text document contains

a target benefit provision demonstrates that the expected contributions

will be insufficient to fund the payments required under

section 61(2)

or (4) in relation to that target benefit provision, the administrator of

the plan must file, concurrently with the filing of that actuarial

valuation report and in accordance with

section 20(2)(

b) of the Act, an

amendment to the plan text document to reduce or eliminate benefits,

or to increase contributions, the effect of which demonstrates that the

changes are sufficient to allow the plan to meet the plan's funding

requirements under

section 61.

(2) Subsection (1) does not apply if the administrator satisfies the

Superintendent that a contribution increase, sufficient to allow the plan

to meet the plan's funding requirements under

section 61 in relation to

that target benefit provision, has been incorporated into any applicable

collective agreement.

When administrator may amend for temporary benefit

improvements

22 The administrator of a pension plan of which the plan text

document contains a target benefit provision may amend the plan text

document of the plan under

section 21(2) of the Act to provide for a

temporary improvement in benefits if there is filed with, or within 60

days before, the filing of the amendment to the plan text document an

actuarial valuation report and cost certificate that demonstrate that

(

a) the target benefit component has accessible going concern

excess, and

(

b) after taking into account the cost of the temporary

improvement in benefits, the target benefit component will

continue to have accessible going concern excess.

When Superintendent may refuse to register amendment

23 Without limiting any other authority under this Regulation where

the Superintendent may refuse to register an amendment to the plan

text document of a pension plan, the Superintendent may refuse to

register an amendment to the plan text document of a pension plan

(

a) if

(

i) the plan text document contains a defined benefit

provision,

(ii) the effect of the amendment would be to reduce the

defined benefit component's solvency ratio, and

(iii) there has not been filed, in support of the amendment,

(

A) an actuarial valuation report that demonstrates that,

immediately after the amendment takes effect, the

defined benefit component's solvency ratio would

be at least 0.9, and

(

B) any other information or records required by the

Superintendent,

(

b) if

(

i) the plan text document contains a target benefit

provision,

(ii) the effect of the amendment would be to reduce the

target benefit component's going concern funded ratio,

and

(iii) there has not been filed, in support of the amendment,

(

A) an actuarial valuation report and cost certificate

that demonstrate that

(

I) immediately after the amendment takes

effect, the target benefit component will have

accessible going concern excess, and

(II) when determining whether the target benefit

component has accessible going concern

excess, that determination must be made

using a going concern asset value that is

based on the fair value of the target benefit

component's assets,

and

(

B) any other information or records required by the

Superintendent.

Period for filing records for amendment to supporting plan

documents

24 For the purposes of

section 26(1) of the Act, the administrator of a

pension plan must

(

a) if a supporting plan document of that plan is amended, file

the records referred to in

section 26(1) of the Act within 60

days after the amendment is made, or

(

b) if the Superintendent requires additional records under

section 26(1)(

c) of the Act, within the period specified by the

Superintendent in relation to those additional records.

Administrator statement required for supporting plan document

amendment

25 The statement that an administrator of a pension plan must file

under

section 26(1)(

b) of the Act must be in Form 3.

Part 4

Membership in Pension Plans

Auto-enrollment

26(1) Notice under

section 29(2)(b)(

i) of the Act to an employee in

relation to a pension plan must

(

a) be provided, in writing, by the administrator of the plan,

(

b) state that the employee will become a member of the plan

unless the employee elects not to become a member of the

plan in accordance with subsection (2), and

(

c) be provided,

(

i) subject to subclause (ii), at least 30 days before the date

on which the employee first becomes eligible to become

a member of that plan, or

(ii) if the employee becomes eligible to become a member

within 30 days after the date of his or her employment,

on or before the employee's date of employment.

(2) For the purposes of

section 29(2)(b)(ii) of the Act, an employee's

election not to be a member of the plan must

(

a) be in writing,

(

b) state the employee's name,

(

c) state that the employee elects not to become a member of the

plan,

(

d) be signed and dated by the employee, and

(

e) be received by the participating employer within the longer

(

i) the period specified in the plan text document for the

provision of the election, and

(ii) the 60 day period immediately following the

employee's receipt of the notice referred to in

subsection (1).

When suspension may be lifted

27 For the purposes of

section 31(2)(

b) of the Act, a member of a

pension plan who has suspended his or her active membership in the

plan may lift that suspension effective January 1st and July 1st of any

year.

Part 5

Administration of Pension Plans

Division 1

Duties Related to Administration

Qualifications of administrator

28 The following criteria , in addition to the criteria set out in

section

5, apply for the purposes of

section 33(

a) of the Act in relation to the

administrator of a pension plan:

(

a) if the plan is a single employer plan other than a jointly

sponsored plan, the administrator must be

(

i) the participating employer, or

(ii) a board of trustees or other similar body acceptable to

the Superintendent established under the supporting

plan documents to administer the plan;

(

b) if the plan is a non-collectively bargained multi-employer

plan other than a jointly sponsored plan, the administrator

must be

(

i) the participating employer, if any, who is identified in

the participation agreement as the administrator of the

plan, or

(ii) if the participation agreement does not identify a

participating employer as the administrator of the plan,

a board of trustees or other similar body acceptable to

the Superintendent established under the supporting

plan documents to administer the plan;

(

c) if the plan is a collectively bargained multi-employer plan,

the administrator must be one of the following bodies of

which the number of members who are appointed by

members of the plan is not less than the number of members

who are appointed by participating employers:

(

i) a board of trustees established under the supporting plan

documents to administer the plan;

(ii) a similar board or body to a board of trustees,

acceptable to the Superintendent, that has been

established under the supporting plan documents to

administer the plan;

(

d) if the plan is a jointly sponsored plan, the administrator must

be a person referred to in

section 5(a).

Participation agreements

29 A written participation agreement referred to in

section 36(1) of

the Act between an administrator of a non-collectively bargained

multi-employer plan and the participating employers in the plan must

(

a) set out

(

i) the information and records that must be provided by

participating employers to the administrator,

(ii) when and how the information and records must be

provided by participating employers to the

administrator, and

(iii) the other duties and obligations to be performed by

participating employers,

(

b) bind each participating employer to the terms of the plan

documents,

(

c) make each participating employer responsible for making

contributions and special payments to the plan as required

under the Act or the plan text documents, and

(

d) set out the consequences to a participating employer of

failing to meet the terms of the participation agreement,

which consequences must be additional to and not in conflict

with any consequences set out under the Act for that failure.

Division 2

Disclosure of Records and Information

Plan

summary

30(1) For the purposes of

section 37(1)(

a) and (

c) of the Act, an

administrator of a pension plan must provide a plan

summary as

follows:

(

a) in the case of a new plan that is not a collectively bargained

multi-employer plan, to each active member within 120 days

after the establishment of the plan;

(

b) in the case of a collectively bargained multi-employer plan,

to each active member when the first annual statement is

provided to the member under

section 31;

(

c) in the case of a plan in relation to which a notice under

section 29(2)(b)(

i) of the Act is provided to a person, within

30 days of the provision of that notice to that person;

(

d) in the case of any other plan, to each employee who is, or is

about to be, eligible to become an active member of the plan,

(

i) subject to subclause (ii), at least 30 days before the

employee is eligible or required to become an active

member of the plan, or

(ii) if the employee is eligible or required to become an

active member of the plan within 30 days after

commencing employment, on or before the employee's

date of employment.

(2) A plan

summary referred to in subsection (1) must contain or be

accompanied with the following information:

(

a) the name of the plan and its Canada Revenue Agency

registration number;

(

b) the name of, and contact information for, the administrator.

(3) A plan

summary referred to in subsection (1) must contain or be

accompanied with the following information if and as it applies to the

member or employee to whom the plan

summary is being provided:

(

a) a

summary of the plan;

(

b) a

summary of member entitlements and obligations under the

plan;

(

c) a

summary of participating employer rights and obligations

under the plan;

(

d) in the case of a plan of which the plan text document contains

a defined contribution provision, if the plan text document

provides that the member must provide direction regarding

investments,

(

i) a statement as to how that direction is to be provided,

(ii) a description of the investment options available, and

(iii) an explanation of how contributions will be dealt with if

the member fails to provide direction regarding the

investments;

(

e) in the case of a plan, other than a jointly sponsored plan, of

which the plan text document contains a benefit formula

provision, an explanation of when and how member benefits

under the plan may be reduced;

(

f) in the case of a jointly sponsored plan,

(

i) an explanation of when and how the administrator may

increase or reduce contributions, or increase or reduce

benefits, to meet the plan's funding requirements under

section 60 or 61, as applicable, and

(ii) an explanation of the methods by which the persons

referred to in

section 1(1)(dd)(iv) of the Act make

decisions about

(

A) the governance of the plan, and

(

B) the appointment of the administrator of the plan or

the appointment or selection of members of the

board or body referred to in

section 5(a);

(

g) a statement of the right under

section 37(2) and (3) of the Act

of the recipient of the plan

summary to examine, or to obtain

from the administrator, additional information and records

referred to in sections 43 and 46 of this Regulation.

Annual statement for active members

31(1) For the purposes of

section 37(1)(

a) of the Act, an administrator

of a pension plan must provide an annual statement to each active

member within 180 days after the end of each fiscal year.

(2) An annual statement referred to in subsection (1) must contain or

be accompanied with the following information:

(

a) the name of the plan and its Canada Revenue Agency

registration number;

(

b) the name of, and contact information for, the administrator;

(

c) the plan's pension eligibility date;

(

d) the name and date of birth of the member;

(

e) the date on which the member joined the plan;

(

f) the name of the member's pension partner, if any;

(

g) the name of the member's designated beneficiary, if any;

(

h) a

summary of the amendments made to the plan text

document during the most recently completed fiscal year that

affect to the member's benefits and an explanation of how

those amendments affect those benefits, except for any

amendments that have already been disclosed to the member

in a notice under

section 44;

(

i) a statement of the right under

section 37(2) and (3) of the Act

of the member to examine, or to obtain from the

administrator, additional information and records referred to

in sections 43 and 46 of this Regulation.

(3) An annual statement referred to in subsection (1) must contain or

be accompanied with whichever one or more of the following

reconciliations apply to the member:

(

a) if the member is or will be entitled to receive benefits from a

defined contribution component of the plan, the balance of

the member's defined contribution account immediately

before the beginning of the most recently completed fiscal

year and the balance of the member's defined contribution

account as at the end of the most recently completed fiscal

year, and a reconciliation that accounts for the difference

between those 2 balances by setting out the following as they

relate to those balances:

(

i) any member-required contributions made during the

most recently completed fiscal year;

(ii) any employer contributions made during the most

recently completed fiscal year;

(iii) any interest credited during the most recently completed

fiscal year;

(iv) any administration expenses deducted, and any other

payments or withdrawals made, during the most

recently completed fiscal year;

(

b) if the member is or will be entitled to receive benefits from a

benefit formula component of the plan and the plan is not a

jointly sponsored plan, the member's benefit formula

member-required contributions balance for that plan

component immediately before the beginning of the most

recently completed fiscal year and the member's benefit

formula member-required contributions balance for that plan

component as at the end of the most recently completed fiscal

year, and a reconciliation that accounts for the difference

between those 2 balances by setting out the following as they

relate to those balances:

(

i) any member-required contributions made to the plan for

application to that benefit formula component during

the most recently completed fiscal year;

(ii) any interest credited during the most recently completed

fiscal year;

(

c) if the member has made additional voluntary contributions to

the plan, the balance of the member's additional voluntary

contributions account immediately before the beginning of

the most recently completed fiscal year and the balance of the

member's additional voluntary contributions account as at

the end of the most recently completed fiscal year, and a

reconciliation that accounts for the difference between those

2 balances by setting out the following as they relate to those

balances:

(

i) any additional voluntary contributions made during the

most recently completed fiscal year;

(ii) any interest credited during the most recently completed

fiscal year;

(iii) any administration expenses deducted, and any other

payments or withdrawals made, during the most

recently completed fiscal year;

(

d) if the member has made optional ancillary contributions to

the plan, the balance of the member's optional ancillary

contributions account immediately before the beginning of

the most recently completed fiscal year and the balance of the

member's optional ancillary contributions account as at the

end of the most recently completed fiscal year, and a

reconciliation that accounts for the difference between those

2 balances by setting out the following as they relate to those

balances:

(

i) any optional ancillary contributions made during the

most recently completed fiscal year;

(ii) any interest credited during the most recently completed

fiscal year;

(iii) any administration expenses deducted, and any other

payments or withdrawals made, during the most

recently completed fiscal year;

(

e) if the plan fund includes transferred contributions transferred

to the plan by or on behalf of the member, the balance of the

member's transferred contributions account immediately

before the beginning of the most recently completed fiscal

year and the balance of the member's transferred

contributions account as at the end of the most recently

completed fiscal year, and a reconciliation that accounts for

the difference between those 2 balances by setting out the

following as they relate to those balances:

(

i) any transferred contributions that were transferred to the

plan during the most recently completed fiscal year;

(ii) any interest credited during the most recently completed

fiscal year;

(iii) any administration expenses deducted, and any other

payments or withdrawals made, during the most

recently completed fiscal year.

(4) An annual statement referred to in subsection (1) must contain or

be accompanied with the following information if and as it applies to

the member:

(

a) if the member is or will be entitled to receive life income

type benefits from the defined contribution component of the

plan, the earliest date on which the member will be entitled to

start receiving those benefits;

(

b) if the member is or will be entitled to receive benefits from a

benefit formula component of the plan, the following

information respecting the member's pension from that plan

component:

(

i) the number of years that, as at the end of the most

recently completed fiscal year, have been credited to the

member for the purposes of calculating that pension;

(ii) the amount that, as at the end of the most recently

completed fiscal year, is the annual amount of that

pension if that pension commences on the plan's

pension eligibility date;

(iii) the earliest date on which the member will be entitled to

start receiving a pension from that plan component;

(iv) the earliest date on which the member will be entitled to

start receiving a pension from that plan component

without reduction or increase to the pension;

(

c) if the member is or will be entitled to receive benefits from a

defined benefit component of the plan, the solvency ratio of

the defined benefit component as set out in the current

actuarial valuation report, expressed as a percentage, and, if

that solvency ratio is less than 100%,

(

i) a statement that the current actuarial valuation report

has determined that the value of the assets of the

defined benefit component would not have been

sufficient to cover the defined benefit component

benefits had the plan terminated on the review date

applicable to that actuarial valuation report, and

(ii) a statement of the steps being taken by the participating

employer to address any solvency deficiency;

(

d) if the member is or will be entitled to receive benefits from a

target benefit component of the plan, the target benefit

funded ratio of the target benefit component as set out in the

current actuarial valuation report, expressed as a percentage,

and, if that target benefit funded ratio is less than 100%,

(

i) a statement that the current actuarial valuation report

has determined that, as at the review date applicable to

that actuarial valuation report, there was an unfunded

liability in that the value of the assets of the target

benefit component was not sufficient to cover the target

benefit component benefits,

(ii) a statement of the steps being taken by the participating

employer to address the unfunded liability,

(iii) a statement that failure to amortize the unfunded

liability may result in a reduction of benefits, and

(iv) an explanation of how the member's benefits would be

affected were the member to terminate active

membership when the target benefit funded ratio is less

than one;

(

e) if the plan text document provides that the member may

make optional ancillary contributions, a statement setting out

an estimate of the maximum amount of optional ancillary

contributions that, under the plan text document of the plan,

the member is entitled to contribute in the fiscal year

following the most recently completed fiscal year;

(

f) if the member is a suspended member, information about

when and how the member may lift the suspension.

Annual statement for persons receiving pensions

32(1) For the purposes of

section 37(1)(

a) of the Act, an administrator

of a pension plan must provide an annual statement to each person

receiving a pension under the plan as follows:

(

a) if the recipient of the statement is receiving life income type

benefits from the defined contribution component of the plan,

within 30 days after the end of each calendar year;

(

b) for any other recipient of the statement, within 180 days after

the end of each fiscal year.

(2) An annual statement referred to in subsection (1) must contain or

be accompanied with the following information:

(

a) the name of the plan and its Canada Revenue Agency

registration number;

(

b) the name of, and contact information for, the administrator;

(

c) except where a notice under

section 44 has been provided to

the person, a

summary of any amendments that affect the

benefits to which the recipient of the statement is entitled and

an explanation of how those amendments affect those

benefits, as follows:

(

i) if the recipient of the statement is receiving a pension

from the benefit formula component of the plan, the

amendments made to the plan text document during the

most recently completed fiscal year;

(ii) if the recipient of the statement is or will be entitled to

receive life income type benefits from the defined

contribution component of the plan, the amendments

made to the plan text document during the most recently

completed calendar year;

(

d) a statement of the right under

section 37(2) and (3) of the Act

of the recipient of the statement, and, if a joint and survivor

form of pension was elected by the retired member, the joint

annuitant, to examine, or to obtain from the administrator,

additional information and records referred to in sections 43

and 46 of this Regulation.

(3) An annual statement referred to in subsection (1) that is being

provided to a person who is receiving a pension from a benefit formula

component of the plan must contain or be accompanied with the

following information if and as it applies to that person:

(

a) if the recipient of the statement is receiving benefits from a

defined benefit component of the plan, the solvency ratio of

the defined benefit component as set out in the current

actuarial valuation report, expressed as a percentage, and, if

that solvency ratio is less than 100%,

(

i) a statement that the current actuarial valuation report

has established that the value of the assets of the defined

benefit component would not have been sufficient to

cover the defined benefit component benefits had the

plan terminated on the review date applicable to that

actuarial valuation report, and

(ii) a statement of the steps being taken by the participating

employer to address any solvency deficiency;

(

b) if the recipient of the statement is receiving benefits from a

target benefit component of the plan, the target benefit

funded ratio of the target benefit component as set out in the

current actuarial valuation report, expressed as a percentage,

and, if that target benefit funded ratio is less than 100%,

(

i) a statement that the current actuarial valuation report

has established that, as at the review date applicable to

that actuarial valuation report, there was an unfunded

liability in that the value of the assets of the target

benefit component was not sufficient to cover the target

benefit component benefits,

(ii) a statement of the steps being taken by the participating

employer to address the unfunded liability, and

(iii) a statement that failure to amortize the unfunded

liability may result in the reduction of benefits.

(4) An annual statement referred to in subsection (1) that is being

provided to a person who is receiving life income type benefits from

the defined contribution component of the plan must contain or be

accompanied with the following information if and as it applies to that

person:

(

a) the balance of the recipient of the statement's life income

type benefits account immediately before the beginning of

the most recently completed calendar year and the balance of

the recipient of the statement's life income type benefits

account as at the end of the most recently completed calendar

year, and a reconciliation that accounts for the difference

between those 2 balances by setting out the following as they

relate to those balances:

(

i) any transfers into the life income type benefits account

made during the most recently completed calendar year;

(ii) any interest credited during the most recently completed

calendar year;

(iii) any administration expenses deducted during the most

recently completed calendar year;

(iv) any life income type benefit payments, any transfers out

of the life income type benefits account and any other

payments or other withdrawals made during the most

recently completed calendar year;

(

b) the life income type benefits minimum amount for the

calendar year in which the statement is provided;

(

c) the life income type benefits maximum amount for the

calendar year in which the statement is provided;

(

d) a statement requiring the recipient of the statement to advise

the administrator as to the amount of life income type benefit

payments the recipient of the statement wishes to receive in

the calendar year in which the statement is provided and

indicating that, unless the recipient of the statement provides

that advice, the administrator will pay the life income type

benefits minimum amount for the calendar year in which the

statement is provided.

Transfer statement for life income type benefits account

33(1) If a person who is receiving life income type benefits from the

defined contribution component of the plan transfers money out of the

person's life income type benefits account under Division 8 of

Part 8

of the Act to a life income fund or to another pension plan, the

administrator must, within 30 days after the date of the transfer,

provide to the person a statement showing the balance of the person's

life income type benefits account as at the end of the most recently

completed calendar year and the balance of the person's life income

type benefits account as at the time of the transfer, and a reconciliation

that accounts for the difference between those 2 balances by setting out

the following as they relate to those balances:

(

a) any interest credited between the beginning of the current

calendar year and the time of the transfer;

(

b) any administration expenses deducted between the beginning

of the current calendar year and the time of the transfer;

(

c) any payments and transfers made between the beginning of

the current calendar year and the time of the transfer.

(2) If a person who is receiving life income type benefits from the

defined contribution component of the plan transfers money into the

person's life income type benefits account, the administrator must,

within 30 days after the date of the transfer, provide to the person

information respecting

(

a) the amount deposited into the life income type benefits

account,

(

b) the value of the life income type benefits account

immediately after the deposit, and

(

c) subject to subsection (3), the life income type benefits

maximum amount that may be paid or transferred from the

life income type benefits account, calculated with respect to

the amount deposited into the life income type benefits

account referred to in clause (a).

(3) The additional payment or transfer under subsection (2)(

c) does

not apply if the amount transferred into the life income type benefits

account was transferred from another life income type benefits account

or life income fund.

Termination of active membership statement

34(1) For the purposes of

section 37(1)(

a) of the Act, an administrator

of a pension plan must, subject to subsection (5) of this section,

provide a termination of active membership statement to each deferred

member as follows:

(

a) unless the plan is a collectively bargained multi-employer

plan, within 60 days after the deferred member's termination

of active membership in the plan;

(

b) if the plan is a collectively bargained multi-employer plan,

within 90 days after the deferred member's termination of

active membership in the plan.

(2) A termination of active membership statement referred to in

subsection (1) must contain or be accompanied with the following

information:

(

a) the name of the plan and its Canada Revenue Agency

registration number;

(

b) the name of, and contact information for, the administrator;

(

c) the plan's pension eligibility date;

(

d) the name and date of birth of the member;

(

e) the date on which the member joined the plan;

(

f) the date on which the member terminated active membership

in the plan;

(

g) the name of the member's pension partner, if any;

(

h) the name of the member's designated beneficiary, if any;

(

i) a statement of the right under

section 37(2) and (3) of the Act

of the member to examine, or to obtain from the

administrator, additional information and records referred to

in sections 43 and 46 of this Regulation.

(3) A termination of active membership statement referred to in

subsection (1) must contain or be accompanied with whichever one or

more of the following reconciliations apply to the member:

(

a) if the member is entitled to receive benefits from the defined

contribution component of the plan, the balance of the

member's defined contribution account as at the end of the

most recently completed fiscal year and the balance of the

member's defined contribution account as at the date of the

member's termination of active membership, and a

reconciliation that accounts for the difference between those

2 balances by setting out the following as they relate to those

balances:

(

i) any member-required contributions made since the end

of the most recently completed fiscal year;

(ii) any employer contributions made since the end of the

most recently completed fiscal year;

(iii) any interest credited since the end of the most recently

completed fiscal year;

(iv) any administration expenses deducted, and any other

payments or withdrawals made, since the end of the

most recently completed fiscal year;

(

b) if the member is entitled to receive benefits from a benefit

formula component of the plan and the plan is not a jointly

sponsored plan, the member's benefit formula

member-required contributions balance for that plan

component as at the end of the most recently completed fiscal

year and the member's benefit formula member-required

contributions balance for that plan component as at the date

of the member's termination of active membership, and a

reconciliation that accounts for the difference between those

2 balances by setting out the following as they relate to those

balances:

(

i) any member-required contributions made to the plan for

application to that benefit formula component since the

end of the most recently completed fiscal year;

(ii) any interest credited since the end of the most recently

completed fiscal year;

(

c) if the member has made additional voluntary contributions to

the plan, the balance of the member's additional voluntary

contributions account as at the end of the most recently

completed fiscal year and the balance of the member's

additional voluntary contributions account as at the date of

the member's termination of active membership, and a

reconciliation that accounts for the difference between those

2 balances by setting out the following as they relate to those

balances:

(

i) any additional voluntary contributions made since the

end of the most recently completed fiscal year;

(ii) any interest credited since the end of the most recently

completed fiscal year;

(iii) any administration expenses deducted, and any other

payments or withdrawals made, since the end of the

most recently completed fiscal year;

(

d) if the member has made optional ancillary contributions to

the plan, the balance of the member's optional ancillary

contributions account as at the end of the most recently

completed fiscal year and the balance of the member's

optional ancillary contributions account as at the date of the

member's termination of active membership, and a

reconciliation that accounts for the difference between those

2 balances by setting out the following as they relate to those

balances:

(

i) any optional ancillary contributions made since the end

of the most recently completed fiscal year;

(ii) any interest credited since the end of the most recently

completed fiscal year;

(iii) any administration expenses deducted, and any other

payments or withdrawals made, since the end of the

most recently completed fiscal year;

(

e) if the plan fund includes transferred contributions transferred

to the plan by or on behalf of the member, the balance of the

member's transferred contributions account as at the end of

the most recently completed fiscal year and the balance of the

member's transferred contributions account as at the date of

the member's termination of active membership, and a

reconciliation that accounts for the difference between those

2 balances by setting out the following as they relate to those

balances:

(

i) any transferred contributions that were transferred to the

plan since the end of the most recently completed fiscal

year;

(ii) any interest credited since the end of the most recently

completed fiscal year;

(iii) any administration expenses deducted, and any other

payments or withdrawals made, since the end of the

most recently completed fiscal year.

(4) A termination of active membership statement referred to in

subsection (1) must contain or be accompanied with the following

information if and as it applies to the member:

(

a) if the member is entitled or required to transfer money out of

the plan under Division 8 of

Part 8 of the Act,

(

i) the commuted value of the pension to which the

member is entitled as at the date of the member's

termination of active membership, and

(ii) the maximum amount that under the Income Tax

Regulations (Canada) may be transferred out of the plan

to an RRSP, a RRIF or another pension plan and the

amount, if any, by which the amount to which the

member is entitled exceeds that maximum;

(

b) if the member is entitled to receive benefits from a benefit

formula component of the plan, the following information

respecting the member's pension from that plan component:

(

i) the number of years that, as at the date of the member's

termination of active membership, have been credited to

the member for the purposes of calculating that pension;

(ii) the amount that, as at the date of the member's

termination of active membership, is the annual amount

of that pension if that pension commences on the plan's

pension eligibility date;

(

c) if the member is entitled to receive benefits from a defined

benefit component of the plan, the solvency ratio of the

defined benefit component as set out in the current actuarial

valuation report, expressed as a percentage, and unless

section 90(3)(a)(ii) applies, if there is a transfer deficiency

applicable to the member's benefits,

(

i) a statement that the current actuarial valuation report

has established that there is a transfer deficiency in that

the value of the assets of the defined benefit component

would not have been sufficient to cover the defined

benefit component benefits had the plan terminated on

the review date applicable to that actuarial valuation

report,

(ii) the amount of the transfer deficiency,

(iii) a statement indicating that the amount of pension

referred to in subsection (4)(a)(i), as at the date of the

member's termination of active membership, the

member is entitled to receive is the commuted value

referred to in that clause less the transfer deficiency,

(iv) a statement explaining, in accordance with

section

90(3), when the member will be entitled to receive the

transfer deficiency, and

(

v) a statement indicating that the amount the member is

entitled to receive on the date referred to in subclause

(iv) is the transfer deficiency plus interest calculated in

accordance with

section 73(3);

(

d) if the member is entitled to receive benefits from a target

benefit component of the plan, the target benefit funded ratio

of the target benefit component as set out in the current

actuarial valuation report, expressed as a percentage, and, if

that target benefit funded ratio is less than 100%,

(

i) a statement that the current actuarial valuation report

has established that, as at the review date applicable to

that actuarial valuation report, there was an unfunded

liability in the target benefit component in that the value

of the assets of the target benefit component was not

sufficient to cover the target benefit component

benefits,

(ii) a statement of the steps being taken by the participating

employer to address the unfunded liability,

(iii) a statement that failure to amortize the unfunded

liability may result in a reduction of benefits, and

(iv) a statement that if the member elects, as at the date of

the member's termination of active membership, to

transfer the benefits to which he or she is entitled under

the target benefit component, he or she is entitled to the

amount determined by multiplying the commuted value

referred to in subsection (4)(a)(

i) by the plan's target

benefit funded ratio as at the review date applicable to

current actuarial valuation report;

(

e) the amount of the member's excess contributions;

(

f) an explanation of

(

i) the options available to the member under the plan text

document in relation to each of his or her benefits under

the plan,

(ii) the deadlines under the plan text document for choosing

any of those options,

(iii) the consequences, if any, under the plan text document

of not meeting those deadlines, and

(iv) for each option that will lead to