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     Alberta Regulation 30/2000

     Municipal Government Act
     Interpretation Act

     CAPITAL REGION SEWAGE COMMISSION AMENDMENT REGULATION

     Filed:  February 16, 2000

Made by the Lieutenant Governor in Council (O.C. 40/2000) on February 16,
2000 pursuant to section 602.02 of the Municipal Government Act.


1   The Capital Region Sewage Commission Regulation (AR 129/85) is amended
by this Regulation.


2   The heading before the title, indicating the enabling Act, is repealed
and the following is substituted:

     Municipal Government Act


3   Section 1 is amended by striking out "Capital Region Sewage" and
substituting "Alberta Capital Region Wastewater".


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

     Alberta Regulation 31/2000

     Municipal Government Act

     EVERGREEN REGIONAL WASTE MANAGEMENT SERVICES
     COMMISSION REGULATION

     Filed:  February 16, 2000

Made by the Lieutenant Governor in Council (O.C. 41/2000) on February 16,
2000 pursuant to section 602.02 of the Municipal Government Act.


     Table of Contents

Establishment  1
Members   2
Services  3
Operating deficits  4
Sale of property    5
Profit and surpluses     6


Establishment
1   A regional services commission known as the Evergreen Regional Waste
Management Services Commission is established.


Members
2   The following municipalities are members of the Commission:

     (a)  County of St. Paul No. 19;

     (b)  Smoky Lake County;

     (c)  Town of St. Paul;

     (d)  Town of Elk Point;

     (e)  Town of Smoky Lake;

     (f)  Village of Vilna;

     (g)  Village of Warspite;

     (h)  Village of Waskatenau.


Services
3   The Commission is authorized to provide solid waste management
services.


Operating deficits
4   The Commission must not assume

     (a)  operating deficits that are shown on the books of any of the
member municipalities;

     (b)  any debts, liabilities, obligations or agreements incurred,
held or entered into by the member municipalities with respect to modified
landfill operations.


Sale of property
5(1)  The Commission may not, without the approval of the Lieutenant
Governor in Council, sell any of its land, buildings, equipment or
inventory whose purchase has been funded wholly or partly by grants from
the Government of Alberta.

(2)  The Lieutenant Governor in Council may not approve a sale under
subsection (1) unless the Lieutenant Governor in Council is satisfied

     (a)  as to the repayment of grants from the Government of Alberta
and outstanding debt associated with that portion of the land, buildings,
equipment and inventory to be sold,

     (b)  that the sale would not have a significant adverse effect on
the services the Commission provides, and

     (c)  that the sale will be properly reflected in the rates
subsequently charged to the customers of the Commission.


Profit and surpluses
6(1)  Unless otherwise approved by the Minister, the Commission must not

     (a)  operate for the purposes of making a profit, or

     (b)  distribute any of its surpluses to its member municipalities.

(2)  The Minister's approval may contain any terms or conditions that the
Minister considers appropriate.


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     Alberta Regulation 32/2000

     Traffic Safety Act

     LICENCE SUSPENSION PROGRAM AMENDMENT REGULATION

     Filed:  February 22, 2000

Made by the Minister of Infrastructure (M.O. 5/00) on February 14, 2000
pursuant to section 64(a) and (u) of the Traffic Safety Act.


1   The Licence Suspension Program Regulation (AR 249/99) is amended by
this Regulation.


2   The form in the Schedule is struck out and the form attached to this
Regulation is substituted.

     FORM

     IMPORTANT INFORMATION

TEMPORARY OPERATOR'S PERMIT
Your privilege to operate a motor vehicle in the Province of Alberta has
been suspended/disqualified pursuant to the Traffic Safety Act.  If you are
eligible for a Temporary Operator's Permit, this allows you to operate a
motor vehicle in the Province of Alberta for a period of 21 days starting
on the "Issue Date" as indicated on the face of this form.  This Temporary
Operator's Permit carries the same conditions and restrictions and is the
same class as your current operator's licence.

REINSTATEMENT CONDITIONS
There may be reinstatement conditions associated with this
suspension/disqualification.  Until you comply with all reinstatement
conditions as set out by the Registrar, your driving
suspension/disqualification will remain in effect.  A list of these terms
and conditions may be obtained at any Alberta Registry Agent.

REVIEW PROCESS
You have the right to have this driving suspension/disqualification
reviewed by the Driver Control Board.  A hearing before the Board can
either be in writing or in person.  Application forms to initiate the
review process are available at any Alberta Registry Agent.  There is a fee
for the review process.

         The issue of hardship caused by this
suspension/disqualification will not be considered.

         The filing of an application for review does not stay the
suspension/disqualification.

At the hearing, the Board shall consider any relevant sworn or solemnly
affirmed statements, the report of the peace officer, a copy of any
certificate of analysis and, where an oral hearing is held, any relevant
evidence and information or presentations.  If you request an oral hearing
and fail to appear on the date and at the time and place arranged for the
hearing, without prior notice to the Board, your appeal is abandoned.

OUT OF PROVINCE OPERATOR'S LICENCE
If you currently hold a valid operator's licence from a jurisdiction other
than from the Province of Alberta, you are not eligible for a Temporary
Operator's Permit.  However, subject to any conditions and driving
privileges your current licence affords you, your disqualification will
commence on the 22nd day following the issue date as indicated on the face
of this form.

REGISTRY AGENTS
To obtain further information contact the Alberta Registry Agent near you. 
For a listing of authorized agents, please refer to the Yellow Pages under
Licensing and Registry Services.


     Alberta Regulation 33/2000

     Apprenticeship and Industry Training Act

     HAIRSTYLIST TRADE AMENDMENT REGULATION

     Filed:  February 22, 2000

Made by the Alberta Apprenticeship and Industry Training Board on December
10, 1999 and approved by the Minister of Learning on February 14, 2000
pursuant to section 33(2) of the Apprenticeship and Industry Training Act.


1   The Hairstylist Trade Regulation (AR 286/93) is amended by this
Regulation.


2   The Schedule is amended in section 3 by repealing clause (b) and
substituting the following:

     (b)  using rinses, tints and bleaches;


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

     Alberta Regulation 34/2000

     Apprenticeship and Industry Training Act

     INSULATOR TRADE AMENDMENT REGULATION

     Filed:  February 22, 2000

Made by the Alberta Apprenticeship and Industry Training Board on December
10, 1999 and approved by the Minister of Learning on February 14, 2000
pursuant to section 33(2) of the Apprenticeship and Industry Training Act.


1   The Insulator Trade Regulation (AR 19/96) is amended by this
Regulation.


2   The Schedule is amended

     (a)  in section 1 by adding the following after clause (f):

               (g)  utilidors.

     (b)  in section 3(d) by striking out ", explosive actuated tools".


     Alberta Regulation 35/2000

     Employment Pension Plans Act

     EMPLOYMENT PENSION PLANS REGULATION

     Filed:  February 23, 2000

Made by the Lieutenant Governor in Council (O.C. 43/2000) on February 23,
2000 pursuant to section 62 of the Employment Pension Plans Act.


     Table of Contents

Interpretation for purposes of the Act  1
Interpretation 2

     Part 1
     Administration

Collection of personal information 3
Extension of time limits  4
Participation agreements      5
Fees  6
Consolidated copies of plans and other documents  7
Returns by administrators      8
Review of plan  9
Actuarial valuation report and cost certificate    10
Collective agreement, etc., or financial statements of SMEPP     11
Timing of explanation or summary   12
Additional explanation or summary requirements    13
Annual statement    14
Statement on termination of membership  15
Retirement statement     16
Transfer statement for specified multi-employer plans  17
Exemptions from sections 14 to 17  18
Statement on death before pension commencement    19
Calculation data    20
Notice of intention to terminate or wind up  21
Termination or winding-up statement     22
Statement on reduction in working time  23
Information on spousal relationship breakdown     24
Examination and provision of copies     25

     Part 2
     Registration and Amendment

Registration of plans    26
Amendment of plans  27

     Part 3
     Provisions Respecting Contractual
     Plan Provisions

Benefit and contribution formulas  28
Commuted value 29
Entitlement of employees to join plan   30
Pensioner's recommencing employment     31
Locking in     32
Interest  33
Treatment of excess contributions  34
Manner and extent of transfers     35
Minimum amount for compulsory transfer  36
Exercise of options 37
Acknowledged institutions     38
Locked-in retirement account conditions 39
Life income fund conditions   40
Locked-in retirement income fund conditions  41
LIRAs, LIFs and LRIFs on spousal relationship breakdown     42
Spousal waiver forms     43
Optional ancillary contributions and ancillary benefits     44
Maximum commutable amounts    45
Conversion of pensions to other benefits     46
Variation for reduction in working time 47
Solvency tests and funding of plans     48
Remitting of contributions    49
Investment requirements  50
Statement of investment policies and procedures   51
Review, confirmation or amendment of investment statement   52
Safeguarding of investments   53
General investment rules 54
Allocation and distribution of assets on winding-up    55

     Part 4
     Division and Distribution of Benefits
     on Spousal Relationship Breakdown

Definitions    56
Matrimonial property orders   57
Division and distribution of benefits   58
Calculation of benefits  59
Adjustment of member-spouse's share     60
Fees 61
Filing of documents with administrator  62

     Part 5
     Termination, Winding-up, Withdrawal
     and Succession

Rules on plan termination and MUPP employer withdrawal 63
Qualifications for signing termination report     64
Predecessor and successor plans and employers     65

     Part 6
     Miscellaneous Provisions

Repayment of funds wrongfully transferred    66
Surplus and excess assets     67
Exemptions     68
Transitional - registration of amendments    69
Transitional - pre-1987 special payments     70
Transitional - LIRAs, etc.    71
Amendment - audited financial statements     72
Repeals   73
Coming into force   74

Schedules


Interpretation for purposes of the Act
1(1)  For the purposes of the Act,

     (a)  "audited financial statements" means financial statements  that
are

               (i)  prepared in accordance with generally accepted
accounting principles, including the accounting recommendations of the
Canadian Institute of Chartered Accountants set out in the Handbook
published by that Institute, as amended from time to time, and

               (ii) accompanied by an audit report that is prepared

                         (A)  by a person who is legally entitled to
engage in the performance of an audit, within the meaning of the Chartered
Accountants Act, in Alberta on a fee for service basis, and

                         (B)  in accordance with generally accepted
auditing standards, including the auditing recommendations of that
Institute set out in the Handbook, as amended, referred to in subclause
(i);

     (b)  "bridging benefits" means a series of periodic payments
provided to a former member who terminated before attaining the age of 65
years for a fixed period of time ending not later than the date when he
attains that age;

     (c)  "disability benefits" means a series of periodic payments
provided to a former member who has become totally or partially disabled
prior to attaining pensionable age;

     (d)  "file", used in Part 3.1 of the Act with reference to the
filing of a matrimonial property order or agreement with a plan's
administrator, means file under section 62;

     (e)  "matrimonial property agreement" means an agreement entered
into between spouses or former spouses in proceedings under the Matrimonial
Property Act and providing for the division and distribution of a benefit,
that is adopted by the Court as a consent order;

     (f)  "optional ancillary benefits" means benefits that the tax Act
allows a pension plan to provide in respect of a member under a defined
benefit provision as a consequence of the member's having made optional
ancillary contributions; 

     (g)  "participation agreement" means an agreement between a
participating employer or employers on the one hand and the administrator
of a specified multi-employer plan or a multi-unit plan on the other hand,
that meets the conditions set out in section 5(1) or (2) respectively;

     (h)  "postponed retirement benefits" means enhancements to the
pension of a person referred to in section 35(2) of the Act beyond that
payable as a result of the application of that subsection.

(2)  For the purposes of section 1(1)(j) and (q) of the Act, the following
are prescribed to be provinces in which there is in force legislation
substantially similar to the Act and this Regulation, and "initial
qualification date" means, in respect of employment in each of those
provinces, the respective date specified:

     (a)  Ontario:  January 1, 1965; 

     (b)  Quebec:  January 1, 1966; 

     (c)  The Northwest Territories:  October 1, 1967;

     (d)  The Yukon Territory:  October 1, 1967; 

     (e)  Saskatchewan:  January 1, 1969; 

     (f)  Manitoba:  July 1, 1976; 

     (g)  Nova Scotia:  January 1, 1977; 

     (h)  Newfoundland:  January 1, 1985;

     (i)  New Brunswick:  December 31, 1991;

     (j)  British Columbia:  January 1, 1993;

     (k)  Nunavut:  April 1, 1999.

(3)  For the purposes of section 1(1)(m.1) of the Act, the prescribed
assets and liabilities of a pension plan are respectively,

     (a)  in respect of defined contribution provisions, 

               (i)  the market value of those of its assets that derive
from defined contribution provisions, and 

               (ii) the liabilities that are equal to the aggregate of
those of its assets that derive from defined contribution provisions that

                         (A)  represent employer and member
contributions with interest, and

                         (B)  are or may be required by the plan to
be applied for the provision of benefits,

     and

     (b)  in respect of defined benefit provisions, those of the plan's
going concern assets and going concern liabilities that relate to defined
benefit provisions, as stated in the most recent actuarial valuation report
or cost certificate filed. 

(4)  The conditions prescribed for the purposes of section 1(1)(s.1) of the
Act are 

     (a)  those prescribed for a LIRA or contract in section 39,

     (b)  that the RRSP was treated as locked in by the Employment
Pension Plans Regulation (AR 364/86) (repealed), as it existed until
February 3, 1993, or

     (c)  that, under the legislation of the designated province of which
the owner of the RRSP is resident for the purposes of the tax Act, the RRSP
is generally equivalent to a LIRA or a locked-in RRSP and is provided to be
a LIRA or a locked-in RRSP for the purposes of that legislation.

(5)  For the purposes of section 1(1)(z) of the Act, "pension plan" or
"plan" does not include 

     (a)  an employees profit sharing plan or a deferred profit sharing
plan within the meaning of sections 144 and 147 respectively of the tax
Act, or

     (b)  an arrangement to provide a retiring allowance within the
meaning of section 248(1) of the tax Act. 

(6)  The provisions of the tax Act prescribed for the purposes of section
1(1)(aa.1) of the Act are subsections 8515(1) and (4) of the Income Tax
Regulations (Canada) (CRC Vol X c945).

(7)  The conditions prescribed for the purposes of section 1(1)(ee.1)(i) of
the Act are those specified in section 40, to the extent that the
retirement income arrangement is a LIF, and section 41, to the extent that
it is an LRIF.

(8)  An arrangement prescribed for the purposes of section 1(1)(ee.1)(ii)
of the Act is a vehicle that, under the legislation of the designated
province of which the owner of the vehicle is a resident for the purposes
of the tax Act, is generally equivalent to a LIF or an LRIF and that is
provided to be a retirement income arrangement for the purposes of that
legislation.

(9)  The breaks in employment prescribed for the purposes of section
1(1)(qq)(i.1) of the Act are, assuming that an actual cessation of
employment has not occurred, any period not exceeding 26 consecutive weeks,

     (a)  where the continuous period is with one employer, during which
the member immediately before the commencement of the period was in the
employment of the employer and is not doing work or providing a service for
that employer for remuneration and after the expiry of which is again in
the employment of that employer, or

     (b)  where the continuous period is with more than one employer,
respecting which the plan treats the employment as continuing without
interruption.

(10)  For the purposes of section 1.01(1) of the Act, the purposes of the
Act prescribed relate to the interpretation of sections 1(1)(k), (l), (m)
and (t) and (3), 23, 24, 26, 27(5) and (12), 29(2) and 30(1) of the Act.


Interpretation
2(1)  In this Regulation, 

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

     (b)  "filed", subject to section 1(1)(d), means filed with the
Superintendent under the Act or this Regulation or under the former Act;

     (c)  "fiscal year", except where not used in relation to a pension
plan, means the fiscal year of the plan in question; 

     (d)  "going concern assets" means the value of the assets of a plan
as of the relevant review date, determined on the basis of a going concern
valuation;

     (e)  "going concern liabilities" means the actuarial present value
of a plan's benefits as of the relevant review date, determined on the
basis of a going concern valuation; 

     (f)  "going concern valuation" means a valuation, prepared on the
basis of actuarial assumptions and methods that are adequate and
appropriate and that are in accordance with generally accepted actuarial
principles, of the assets and liabilities of a plan respecting which no
decision has been made to terminate it or to wind it up;

     (g)  "insured plan" means a pension plan under which all the
benefits are insured by a contract with an insurance business under which
that business is obligated to pay those benefits;

     (h)  "latest pension commencement date" means, in relation to a
member or former member whose pension has not yet commenced, the last
moment as of which that person is allowed to commence to receive the
pension under the tax Act; 

     (i)  "LIF" means a retirement income arrangement, known as a life
income fund, that is a RRIF that will not commence before the person
entitled to it attains the age of 50 years and that meets the conditions
set out in section 40;

     (j)  "life annuity contract" means an arrangement made to purchase
through an insurance business a non-commutable pension that will not
commence before the person entitled to it attains the age of 50 years;

     (k)  "LIRA" means a locked-in retirement account;

     (l)  "LRIF" means a retirement income arrangement, known as a
locked-in retirement income fund, that is a RRIF that will not commence
before the person entitled to it attains the age of 50 years and that meets
the conditions set out in section 41;

     (m)  "member-spouse" and "non-member-spouse" have the meanings
assigned to them in section 44.1(1)(c) of the Act;

     (n)  "money", where appropriate, includes other assets;

     (o)  "normal actuarial cost" means the amount estimated by a
reviewer, on the basis of a going concern valuation, to be the cost to
persons required to contribute to a plan of the plan's benefits for a
fiscal year, excluding any special payments, determined in accordance with
the same methods and assumptions that are used to determine the going
concern liabilities; 

     (p)  "plan termination basis" means a basis for determining the
value of a plan's liabilities that

               (i)  is predicated on the hypothesis of the plan's
terminating at the review date and takes into account any benefit increases
or decreases as a result of the hypothetical termination, other than
decreases resulting from a reduction in benefits as contemplated by section
42(1) of the Act, and

               (ii) if the plan is not in fact terminating and if the
Superintendent so allows in writing, is based on assumptions for the
calculation of commuted values under a defined benefit provision that meet
the conditions of section 1(1)(e)(i)(A) and (C) of the Act but that differ
from those prescribed in section 29(1)(a); 

     (q)  "review" means a review under section 6(4) of the Act of a plan
that contains one or more defined benefit provisions;

     (r)  "review date" means, in relation to a review, the date as of
which that review is or was required to be made; 

     (s)  "reviewer" means the person referred to in section 9(2) making
the review in question;

     (t)  "RRIF" means a retirement income fund within the meaning of the
tax Act that is registered under the tax Act; 

     (u)  "solvency deficiency" means the amount, if any, by which the
plan's liabilities, determined on a plan termination basis and as of the
latest review date, exceed,

               (i)  in the case of a pension plan that is not
terminating, the value of its assets as determined under subsection (2),
and

               (ii) in the case of a plan that is terminating, the
value of its assets as determined under subsection (2), exclusive of the
items specified in subsection (2)(b)(ii);

     (v)  "solvency ratio" means the fraction obtained by dividing the
value of a plan's assets determined by applying subsection (2)(a), by the
liabilities of that plan calculated on a plan termination basis as of the
latest review date;

     (w)  "special payments"  means payments referred to in section
48(3)(b) or (c), (4) or (5);

     (x)  "statement of investment policies and procedures" means the
statement established under section 51(1);

     (y)  "unfunded liability" means the amount, if any, by which a
plan's going concern liabilities exceed its going concern assets. 

(2)  For the purposes of subsection (1)(u), the value of a plan's assets is

     (a)  to be determined as of the latest review date and on the basis
of their market value, but reduced by the actuary's estimate of the
expenses that would be incurred in winding up the plan, and

     (b)  to include

               (i)  any cash balances and accrued and receivable
income, and

               (ii) the actuarial present value, determined using the
same methods and assumptions as are used in the valuation of the plan's
liabilities for the purposes of subsection (1)(u), of any special payments
that are

                         (A)  payable in respect of benefits for
employment before the effective date of the plan, if no benefits for that
employment have been provided under the plan previous to the establishment
of those special payments, or

                         (B)  payable over the 5 years following the
plan's latest review date and not included in paragraph (A).

(3)  For the purposes of this Regulation, money is locked in to a pension
plan, LIRA, LIF, LRIF or life annuity contract if its withdrawal, surrender
or commutation is prohibited by or as the result of the application of  

     (a)  section 27(1) or (2) or 44.7(2) of the Act, 

     (b)  section 32(1), 39, 40 or 41 of this Regulation,

     (c)  any legislation of a designated province that is similar to any
of those provisions of the Act or this Regulation, or

     (d)  a plan provision under section 22.1(5) of the Act.

(4)  Section 20 of the Act, as it relates to Part 3 and section 1 of the
Act, also applies with respect to Part 3 and sections 1 and 2 of this
Regulation respectively.

(5)  Where a provision of this Regulation refers to employment in Alberta
or in Alberta or a designated province and the subject-matter of the
provision is not dealt with by section 1.01(1) of the Act, that reference
is to be taken to include employment outside Alberta and the designated
provinces if the person's last employment within Alberta and the designated
provinces before the event in question was in Alberta.

(6)  For the purposes of this Regulation, assets of a pension plan are
determined on the basis of their market value

     (a)  if those assets are valued at the most probable price that they
should bring in an arm's length sale in a competitive and open market under
all conditions requisite to a fair sale and on terms that, having regard to
open market conditions, are competitive and not unreasonable and assuming
that the price is not affected by undue stimuli, with both seller and buyer
acting willingly, prudently and knowledgeably, and

     (b)  if, where the Superintendent so requires, the value is that
established in an appraisal by an independent appraiser acceptable to the
Superintendent.


     PART 1

     ADMINISTRATION 

Collection of personal information
3   The Superintendent may collect personal information about persons
entitled to benefits under a pension plan if the information is necessary
to determine whether the plan is in full compliance with the Act and this
Regulation.


Extension of time limits 
4   For the purposes of section 4 of the Act, the prescribed provisions are

     (a)  sections 3.2, 7(1), (2) and (3), 8(1) and (4), 12(1), 13(1),
16(2), 28(4), 36(1) and (1.1), 40(2), 48(1) and 51(3) and (4) of the Act,
and

     (b)  sections 7, 8, 10(2), 12, 14 to 17, 19(1), 20, 22(1), 23, 24,
27(1), (3) and (4), 29(1)(b), 55(9), (10) or (11) and 63(2)(a) of this
Regulation.


Participation agreements
5(1)   The conditions referred to in section 1(1)(g), so far as it relates
to a specified multi-employer plan, whether or not any particular employer
was a party to the original agreement where there is more than one
agreement, are that the agreement or agreements 

     (a)  set the terms of employer participation in the plan,

     (b)  bind all the participating employers to the terms of the trust
deed or agreement or similar document, and 

     (c)  make each participating employer responsible for making
contributions and special payments to the plan as required by the
applicable collective agreement.

(2)  The conditions referred to in section 1(1)(g), so far as it relates to
a multi-unit plan, and that are also prescribed for the purposes of section
5.01(2) of the Act, whether or not any particular employer was a party to
the original agreement where there is more than one agreement, are that the
agreement or agreements

     (a)  set the terms of employer participation in the plan,

     (b)  bind all the participating employers to the terms of the trust
deed or agreement or similar document, and

     (c)  make each participating employer responsible for making
contributions and special payments to the plan as required under the plan
by the administrator.


Fees
6(1)  The fee for filing a return referred to in section 7(3)(a)(ii) of the
Act or, subject to subsection (2), an application for registration under
section 12(1) of the Act is payable at the rate of $6 for each person who
was a member of the pension plan at the effective date of the plan in the
case of such an application or at the end of the fiscal year in the case of
such a filing, subject to a minimum fee of $100 and a maximum fee of $10
000 for each filing.

(2)  The fee for an application for registration of a plan for specified
individuals under section 12(1) of the Act is $500.

(3)  The fee payable on the termination of a plan for specified individuals
is $100.

(4)  The fee for obtaining a written notice of consent from the
Superintendent under section 58(1)(c) of the Act is a fee based on the cost
of the service provided, calculated in accordance with subsection (5).

(5)  The fee is in the amount of $100 for each hour or portion of an hour
spent by each person in performing the service, except that 

     (a)  there is no fee if the surplus or excess assets to be paid or
transferred amount to less than $500, and

     (b)  the total fee is not to exceed 25% of those surplus or excess
assets.

(6)  The amount of time charged for shall be as evidenced in a notice given
by the Superintendent to the administrator requesting payment.


Consolidated copies of plans and other documents
7   Where there are 5 or more amendments to a pension plan or any other
document referred to in section 12(1)(a) of the Act, the Superintendent may
require the administrator to provide a certified consolidated copy of the
plan or document, incorporating all amendments to date, within 180 days of
the Superintendent's requiring it in writing, and the administrator shall
comply with that requirement. 


Returns by administrators
8(1)  A certificate referred to in section 7(3)(a)(i) of the Act must be
filed by the deadline when, if it were a return referred to in section
7(3)(a)(ii) of the Act, it would have to be filed under subsection (2).

(2)  A return referred to in section 7(3)(a)(ii) of the Act must be filed

     (a)  where the plan has not been terminated, within 180 days after
the end of each fiscal year,

     (b)  where the plan has been terminated and approval to postpone the
winding-up has not been given, within 60 days after the date of the
termination, or 

     (c)  where the plan has been terminated and approval to postpone the
winding-up has been given, within 60 days after the date of the termination
and thereafter within 60 days after each anniversary date of the
termination,

and also, if applicable, at the end of any period in which the employer is
required to make payments into the plan under section 48(2) of the Act and
section 63.


Review of plan
9(1)  This section and section 10 apply only to pension plans that contain
one or more defined benefit provisions. 

(2)  The review of a plan must be made by a Fellow of the Canadian
Institute of Actuaries except that, in the case of an insured plan, it may
be made by a person who is authorized to prepare or sign an actuarial
valuation report or cost certificate under section 10(1).

(3)  An administrator shall have the plan reviewed  

     (a)  in the case of a new plan, as of the effective date of the
plan,

     (b)  where the Superintendent sends a notice to the administrator
requesting that a review be made of the plan, as of the date specified in
the notice, and

     (c)  subject to clauses (a) and (b) and subsections (4) to (8), as
of the end of a fiscal year and within intervals not exceeding 3 years
after the immediately preceding review date.

(4)  Subsection (3)(c) does not apply with respect to a plan that is
terminated and with respect to which the employer is still required to make
payments towards the elimination of a solvency deficiency or has eliminated
it.

(5)  A plan may state a review date other than the fiscal year end required
by subsection (3)(c), in which case the maximum 3-year interval in
subsection (3)(c) applies with reference to that changed date, but once
another date has been so established, the plan may not be again amended to
change that date within the 5-year period following that when the change
was made.

(6)  The Superintendent may, on application by the administrator, in
writing extend any interval referred to in subsection (3)(c) where he
considers that the circumstances of the case justify it, but the total
period of the interval must not exceed 33/4 years and the next review must
be performed by the deadline that would have applied had the extension not
been given.

(7)  Where

     (a)  an amendment to the plan, or

     (b)  benefits provided at the discretion of the administrator

affect the cost of benefits provided by the plan, create an unfunded
liability or otherwise affect the solvency or funding of the plan, the
administrator shall have the plan reviewed or the latest review revised as
of the date the amendment is made or the discretionary benefits are
provided, as the case may be.

(8)  Where subsection (7) is applied, the administrator shall have the next
review performed not later than 3 years after the last day of the fiscal
year or the other date established under subsection (5), as the case may
be, preceding the date when the amendment was made or the discretionary
benefits were provided, as the case may be.


Actuarial valuation report and cost certificate
10(1)  For the purposes of section 7(3)(b) of the Act, an actuarial
valuation report or a cost certificate respecting an insured plan may be
prepared or signed, as the case may be, by any person so authorized by the
insurance business.

(2)  Subject to section 27(4), actuarial valuation reports and cost
certificates resulting from reviews with review dates occurring after the
effective date of the plan must be filed not later than,

     (a)  in the case of a specified multi-employer plan or multi-unit
plan, 270 days, and

     (b)  in the case of any other plan, 180 days, 

after the review date.  

(3)  An actuarial valuation report or a cost certificate resulting from a
review must be prepared in a manner that is consistent with the
recommendations for the preparation of actuarial valuation reports in
connection with pension plans issued by the Canadian Institute of Actuaries
and, subject to this section, must include the following, so far as
applicable:

     (a)  the estimated total dollar cost of benefits for all members,
showing separately the employer contributions and the member contributions
relating to the normal actuarial cost, 

               (i)  for the fiscal year following the review date,
where that date falls on the last day of a fiscal year, or

               (ii) for the fiscal year in which the review date falls,
where that date falls on any other day;

     (b)  the rules for computing normal actuarial cost and for
allocating that cost between the employer and the members in respect of
employment in the period covered by the report or certificate;

     (c)  the date of establishment and the unamortized balance of any
unfunded liability, the special payments to be made to amortize that
liability and the date at which that liability will be amortized;

     (d)  either 

               (i)  a statement that in the opinion of the reviewer
there is no solvency deficiency, or

               (ii) the date of establishment and the unamortized
balance of any solvency deficiency, the special payments to be made to
amortize, and the value of the assets and liabilities used to determine,
that solvency deficiency, together with the assumptions and valuation
methods used to calculate those liabilities, and the date at which that
solvency deficiency will be amortized;

     (e)  either

               (i)  a statement that in the opinion of the reviewer,
the solvency ratio is not less than one, or

               (ii) if the solvency ratio is less than one, the
solvency ratio, the value of the assets and liabilities used to determine
the solvency ratio and the assumptions and valuation methods used to
calculate those liabilities;

     (f)  the surplus assets or excess assets, as the case may be, of the
plan and, if known to the reviewer, a description of how they will be
utilized;

     (g)  the value of the assets of the plan on a market and, if
available, a book basis, the value of the going concern assets and a
description of the valuation method used to determine the going concern
assets; 

     (h)  the value of the going concern liabilities with respect
separately to

               (i)  members,

               (ii) as a single grouping, 

                         (A)  former members who have not commenced
to receive their pensions under the plan, and

                         (B)  other persons, other than members, who
have a future entitlement to receive payments from the plan,

               and

               (iii)     as a single grouping,

                         (A)  former members receiving their
pensions, and

                         (B)  other persons who are receiving
payments from the plan,

          and a description of the assumptions and valuation methods used
to determine those values;

     (i)  in the case of a review occurring after the effective date of
the plan, a reconciliation of the results of the review and identification
of the sources of experience gains and losses since the immediately
previous review date;

     (j)  with respect to a defined benefit provision of a specified
multi-employer plan where employer contributions are based on a fixed rate
of dollars and cents per hour of employment,

               (i)  the respective average rate per hour per member
that will be contributed by the employer and the members,

               (ii) a breakdown of the rate specified under subclause
(i), stating the rate per hour attributable to the plan's normal actuarial
cost and the amortization of an unfunded liability or solvency deficiency
and the rate per hour that is to be applied as part of a contingency
reserve, and 

               (iii)     the average number of hours of employment per
member per fiscal year that has been assumed for the purposes of the
review; 

     (k)  such other information as the Superintendent requires to be
able to determine whether the plan will meet the solvency tests.  

(4)  Where a going concern valuation is made in respect of a plan that
provides a pension based on a rate of salary during a period immediately
before the date of pension commencement or on average rates of salary over
a specified and limited period, a projection of the current salary of each
member shall be used to estimate the salary on which the pension payable at
pension commencement will be based.

(5)  Where the actuarial method used in a review is such that an unfunded
liability or solvency deficiency may not be revealed, the reviewer shall
perform supplementary calculations to show that the solvency tests are
being met, and the reviewer shall certify that they are being met.  

(6)  Where all the benefits under an insured plan established before the
initial qualification date are funded by level premiums that do not extend
beyond the pensionable age for each member or former member, an actuarial
valuation report or cost certificate may confirm the adequacy of the
premiums to provide for the payment of all benefits instead of providing
the information required by subsection (3). 

(7)  Where a person who is authorized by subsection (1) to prepare or sign
an actuarial valuation report or cost certificate respecting an insured
plan certifies that

     (a)  all benefits relating to a defined benefit provision of the
plan are insured by a contract with an insurance business under which that
business is obligated to pay those benefits and that no further benefits
are to accrue under that provision without further amendment of the plan,
and

     (b)  all future benefits will accrue under a defined contribution
provision of the plan,

the administrator is not required to file any further actuarial valuation
reports or cost certificates until the plan again provides for benefits to
accrue under a defined benefit provision.


Collective agreement, etc., or financial statements of SMEPP

11(1)  The period prescribed for the purposes of section 7(3)(c) of the Act
is 30 days.

(2)  The period prescribed for the purposes of section 7(3)(d) of the Act
is 60 days.


Timing of explanation or summary
12(1)  The administrator of a pension plan, pursuant to section 8(1)(a) of
the Act, shall provide an explanation or summary of the plan, including its
name and Canada Customs and Revenue Agency registration number, and of the
relevant entitlements and obligations under the plan,

     (a)  in the case of a new plan, to each member within 120 days after
the effective date of the plan, 

     (b)  in the case of an existing specified multi-employer plan that
has not received the approval of the Superintendent under section 23(3) of
the Act, to each member who has not already received one at the same time
as the first statement is provided to the member under section 14(1) or
within 30 days after a request made by him for the explanation or summary
is received by the administrator, whichever occurs first, and

     (c)  in the case of any other existing plan, to each employee
referred to in section 8(1)(a) of the Act,

               (i)  at least 30 days before the employee first becomes
eligible or is required to be a member of that plan, or 

               (ii) on or before the employee's date of employment, if
he becomes eligible or is required to be a member at or less than 30 days
after the date of his employment.

(2)  The administrator shall, pursuant to section 8(1)(a) of the Act,
provide an explanation or summary of an amendment to the plan and of the
relevant entitlements and obligations under that amendment,

     (a)  if the amendment adversely affects the rights of a member or
former member or of any other person entitled to benefits or payments from
the plan and the Superintendent requires the administrator by notice in
writing to do so, within 14 days of being served with that notice,

     (b)  in the case of a specified multi-employer plan referred to in
subsection (1)(b), where the amendment does not have such an adverse
effect, at the same time as the next following statement is provided to the
member under section 14(1) or within 30 days after a request made by him
for the explanation or summary is received by the administrator, whichever
occurs first, or

     (c)  in any other case affecting benefits or contributions, within
90 days after the registration of the amendment.


Additional explanation or summary requirements
13(1)  The administrator of a pension plan, pursuant to section 8(1)(a)(ii)
of the Act, shall provide with or in the relevant explanation or summary
referred to in section 12(1),

     (a)  where the plan requires interest to be paid on member or
additional voluntary contributions or optional ancillary contributions
pursuant to section 28 of the Act, a brief description of how the plan's
assets are invested,

     (b)  where any change is made respecting how the plan's assets are
invested, an explanation of the change,

     (c)  a description of the method used to determine the application
of interest on member or additional voluntary contributions or optional
ancillary contributions and, where that method may give rise to a negative
rate of interest, a statement of that fact, and 

     (d)  where the plan permits a member to make optional ancillary
contributions, a full explanation of the benefits available for purchase,
the estimated value of the maximum benefits allowable at pensionable age
and a statement explaining the risk of forfeiture of part of those
contributions under the tax Act.

(2)  The administrator shall provide with any explanation or summary
provided under section 12(2)(a), a written notice inviting the recipients
to submit representations on the subject-matter to the administrator within
45 days of the sending of that invitation.


Annual statement 
14(1)  An administrator shall provide, pursuant to section 8(1)(b) of the
Act and within 180 days after the end of each fiscal year, an annual
statement for the fiscal year just ended containing or accompanied by the
following information so far as applicable respecting the member: 

     (a)  the name of the plan and its Canada Customs and Revenue Agency
registration number;

     (b)  the member's name; 

     (c)  the date or, if the date is not known, the month of the
commencement of his employment; 

     (d)  his designated beneficiary under the plan; 

     (e)  in respect of contributions that have been transferred from
another plan and applied under a defined benefit provision and where no
period of employment has been credited for the purposes of determining
benefits, the amount of pension that will be provided by the plan by those
contributions;

     (f)  in respect of employer contributions under a defined
contribution provision, 

               (i)  the balance at the end of the fiscal year previous
to that covered by the statement, 

               (ii) the contributions made during the fiscal year
covered,

               (iii)     the amount of interest accrued during the fiscal
year covered, and 

               (iv) the rate of interest applied during the fiscal year
covered or the manner in which interest was applied and, if the rate of
interest is net of transaction fees and charges, the gross rate of interest
before the reduction for fees and charges; 

     (g)  subject to section 18(2), in respect of each of the following
categories of contribution, that is 

               (i)  contributions transferred from another plan that
have not been applied under a defined benefit provision and that are locked
in,

               (ii) required member contributions,

               (iii)     as a single categorization, both contributions
transferred from another plan that have not been applied under a defined
benefit provision and that are not locked in and additional voluntary
contributions, and

               (iv) optional ancillary contributions,

          the items referred to in clause (f)(i) to (iv);

     (h)  in the case of a defined benefit provision, 

               (i)  the period of employment credited for the purposes
of determining the member's benefits,

               (ii) assuming full vesting, the estimated annual pension
accrued to the end of the fiscal year covered and payable at pensionable
age, and 

               (iii)     if the formula for determining benefits provides
for a reduction of the pension by an amount payable under the Canada
Pension Plan (Canada), the Quebec Pension Plan (Quebec) or the Old Age
Security Act (Canada) or another pension plan, a statement to that effect; 

     (i)  if the solvency ratio, as of the latest review date, is less
than one,

               (i)  the solvency ratio expressed as a percentage,

               (ii) a statement that, on a plan termination basis, the
plan's assets are not sufficient to cover the liabilities accrued in
respect of benefits promised, as of the latest review date, and

               (iii)     confirmation that special payments are being made
to make the plan solvent in accordance with the Act and this Regulation;

     (j)  if, in the case of a specified multi-employer plan, the member
has not completed at least 350 hours of employment during the period of the
last 2 consecutive completed fiscal years of the plan, a statement
informing the member of that fact and that he may apply for a transfer
under section 30(3) or, if applicable, (4) of the Act;

     (k)  where the plan permits a member to make optional ancillary
contributions, 

               (i)  the estimated amount of optional ancillary
contributions that he could make to purchase the available optional
ancillary benefits as of certain ages, assuming continuous employment and
current earnings, and

               (ii) a statement that there is a risk of forfeiture of
part of those contributions under the tax Act;

     (l)  if the member's membership is suspended pursuant to the plan,
the dates on which he has the right to have his suspension lifted.

(2)  The annual statement may, without limiting any other effective mode of
service, be sent by ordinary mail to the last address of the member known
to the administrator.


Statement on termination of membership 
15(1)  Subject to section 18, an administrator shall provide, pursuant to
section 8(1)(c) of the Act and within 60 days after the termination of
membership or the receipt of the written request for information under that
clause, as the case may be, a statement containing the following
information: 

     (a)  the name of the plan and its Canada Customs and Revenue Agency
registration number;

     (b)  the former member's name; 

     (c)  the date of the commencement of his employment; 

     (d)  the date of the termination of his membership;

     (e)  the extent to which a pension has vested in him;

     (f)  to the extent that a pension has not vested in him,

               (i)  the information referred to in section 14(1)(e) and
(g), updated,

               (ii) an explanation of the options available, and 

               (iii)     the deadlines for choosing any option available and
the consequences, if any, of not meeting them; 

     (g)  to the extent that a pension has vested in him,

               (i)  in the case of a defined contribution provision,
the information referred to in section 14(1)(f) and (g), updated,

               (ii) in the case of a defined benefit provision, 

                         (A)  the information referred to in section
14(1)(e), (g) and (h), updated,

                         (B)  the commuted values of the pensions
referred to in section 14(1)(e) and (h) respectively, and

                         (C)  the amount of his excess contributions
referred to in section 29(2) of the Act, if applicable, 

               (iii)     an explanation of the options available for each of
the additional voluntary contributions, optional ancillary contributions,
excess contributions referred to in section 29(2) of the Act, contributions
transferred from another plan, the pension referred to in section 14(1)(e)
and the accrued pension, and

               (iv) the deadlines for choosing any option available and
the consequences, if any, of not meeting them; 

     (h)  if he is eligible to choose a deferred pension, 

               (i)  the date on which pension payments may commence, 

               (ii) the benefit payable on death before and after
pension commencement, including an explanation of the joint pension and the
spouse's waiver option under section 32 of the Act,

               (iii)     optional early, disability and postponed pension
commencement dates available, and an explanation of any adjustments to the
amount of pension in each case, and 

               (iv) the name and address of the person to whom
application must be made to start receiving the pension and when the
application may be made; 

     (i)  where there is a transfer deficiency within the meaning of
section 35(1)(b),

               (i)  a statement that a transfer deficiency exists and
that the balance of accrued benefits owing to him may not be transferred
until the deficiency has been funded in accordance with the solvency tests,

               (ii) the amount of the transfer deficiency,

               (iii)     the latest date at which it will be transferred,
and

               (iv) a statement of the obligation under section 35(9)
to notify the administrator of where the balance owing is to be
transferred.

(2)  In subsection (1), "updated" means, to the extent applicable,
completed in respect of the most recently completed fiscal year and further
extending to cover the period between then and at least the termination of
membership or the date of the receipt of the request for updated
information, as the case may be.

(3)  Subsection (1) does not apply to a former member if a statement has
been provided to him pursuant to section 17(1) in respect of his
termination of membership.


Retirement statement 
16(1)  Subject to section 18, an administrator shall provide, pursuant to
section 8(1)(d) of the Act and within 90 days after receiving a completed
application in the form required by the administrator for commencement of
the pension, a statement containing the following information: 

     (a)  the name of the plan and its Canada Customs and Revenue Agency
registration number;

     (b)  the name of the member or former member; 

     (c)  his date of birth; 

     (d)  the date when pension payments are to commence; 

     (e)  in the case of a defined contribution provision, 

               (i)  the information referred to in section 14(1)(f) and
(g), updated, and 

               (ii) the amount of pension that will be provided by the
contributions referred to in section 14(1)(f) and (g)(i) to (iii)
respectively; 

     (f)  in the case of a defined benefit provision, 

               (i)  the information referred to in section 14(1)(e),
(g) and (h), updated, and

               (ii) the amount of his excess contributions referred to
in section 29(2) of the Act, if applicable;

     (g)  an explanation of the normal and optional forms of pension
available, the adjustment in the amount of pension if a form other than the
normal form is chosen and the procedure for choosing; 

     (h)  if the member or former member has a spouse, 

               (i)  the spouse's name and date of birth, 

               (ii) an explanation of the joint pension and the
spouse's waiver option under section 32 of the Act, and

               (iii)     the amount of pension payable while both are alive
and to each on the death of the other;

     (i)  if the member or former member has additional voluntary
contributions, the options available, including the amount of pension that
will be provided if the contributions are left in the plan; 

     (j)  if he has optional ancillary contributions, the selection of
optional ancillary benefits available to him to enhance the pension and, if
his contributions exceed the maximum value of optional ancillary benefits
available for purchase, the amount of that excess and the fact that the
excess is retained in the plan;

     (k)  if he has excess contributions referred to in section 29(2) of
the Act, the options available under that subsection; 

     (l)  the basis for future indexation, if applicable; 

     (m)  the deadline for choosing any option available and the
consequences, if any, of not meeting it; 

     (n)  where employer contributions cease or are about to cease in
respect of the sole member or all the members of a plan for specified
individuals by reason of the fact that the sole member or all the members
are about to commence to receive his pension or their pensions, as the case
may be, and section 45(3.1) of the Act is about to apply, a statement of
the member's or former member's right to have an annuity purchased for him
or, if the plan so provides, to choose a pension from the plan.

(2)  In subsection (1), "updated" means, to the extent applicable,
completed in respect of the most recently completed fiscal year and further
extending to cover the period between then and pension commencement.


Transfer statement for specified multi-employer plans 
17(1)  Subject to section 18, the administrator of a specified
multi-employer plan shall provide, pursuant to section 8(1)(e) of the Act
and within 90 days after receiving a completed application in the form
required by the administrator for the transfer, a statement containing the
following information:

     (a)  the name of the plan and its Canada Customs and Revenue Agency
registration number;

     (b)  the member's name;

     (c)  the date of the commencement of his employment; 

     (d)  the information referred to in section 14(1)(e), (f), (g) and
(h), updated;

     (e)  to the extent that section 14(1)(e) and (h) apply, the commuted
values of the respective pensions and excess contributions referred to in
section 29(2) of the Act, if any;

     (f)  an explanation of the options available for those excess
contributions under section 29(2) of the Act, and for additional voluntary
contributions, if applicable;

     (g)  an explanation of the options available for the accrued pension
under section 30(1) and (2) of the Act;

     (h)  the information required by section 15(1)(i), if applicable.

(2)  In subsection (1), "updated" means, to the extent applicable,
completed in respect of the most recently completed fiscal year and further
extending to cover the period between then and the date of the receipt of
the application for the transfer.


Exemptions from sections 14 to 17
18(1)  An administrator is not obliged to comply with section 15, 16 or 17
in respect of a request or application referred to in that section made by
any person if the administrator has already provided the relevant
information under that section and in respect of that person within the 12
months preceding the application or request.

(2)  Where a member or a former member was permitted but not required to
make contributions to a specified multi-employer plan that has not received
the approval of the Superintendent under section 23(3) of the Act, and
those contributions were made for the purpose of providing a benefit under
a defined benefit provision and are not a significant portion of the
commuted value of the member's or former member's pension, then, unless the
Superintendent otherwise directs, those contributions are not required to
be included in the statements of information described in sections
14(1)(g), 15(1)(g), 16(1)(f) and 17(1)(d).


Statement on death before pension commence-ment
19(1)  An administrator shall provide, in relation to a member or former
member who died before pension commencement, pursuant to section 8(1)(f) of
the Act and within 90 days after proof of the death is provided to the
administrator, a statement containing the following information: 

     (a)  the name of the plan and its Canada Customs and Revenue Agency
registration number;

     (b)  the deceased's name; 

     (c)  the information referred to in section 14(1)(e) and (g),
updated;

     (d)  if the deceased had no spouse at his death or a pension had not
vested in him, the total lump sum available for refund and an explanation
of any other benefits or options available under the plan; 

     (e)  if the deceased was a member who had a spouse at his death and
to the extent that a pension had vested in him, 

               (i)  the information referred to in section 14(1)(f) and
(h), updated,

               (ii) an explanation of the benefits and options
available under section 31 of the Act and any others provided by the plan,
and 

               (iii)     the deadline for choosing any option available and
the consequences, if any, of not meeting it;

     (f)  the information required by section 15(1)(i), if applicable.

(2)  In subsection (1), "updated" means, to the extent applicable,
completed in respect of the most recently completed fiscal year and further
extending to cover the period between then and the date of the
administrator's receiving notice of the death.


Calculation data 
20   An administrator shall provide, pursuant to section 8(1)(g) of the
Act, the data referred to in that clause within 30 days after receiving the
request for it. 


Notice of intention to terminate or wind up 
21   An administrator shall provide, pursuant to section 8(1)(h) of the
Act, the notice in respect of the termination or winding-up of the plan
that is required by that clause 

     (a)  at least 60 days before the proposed termination or
commencement of the winding-up, as the case may be, or 

     (b)  if it is intended to terminate or to commence to wind up the
plan, as the case may be, less than 60 days after the decision is made,
forthwith after that decision is made.


Termination or winding-up statement 
22(1)  Subject to subsection (2), an administrator shall provide, pursuant
to section 8(1)(i) of the Act and within 60 days after the approval by the
Superintendent of the report filed under section 51(3) and, if applicable,
section 51(4) of the Act,

     (a)  the information, so far as applicable, referred to in sections
15 and 16,

     (b)  if benefits are not fully funded at the termination of the
plan, a statement acceptable to the Superintendent of the extent of and the
reasons for the deficiency, and the consequences to the member or former
member, 

     (c)  if there are surplus assets, how they will be utilized, and 

     (d)  any other rights and options that the member or former member
may have. 

(2)  The Superintendent may, where section 51(4) of the Act will apply,
exempt the administrator from the requirements of subsection (1) with
respect to the provision of information following approval of the report
filed under section 51(3) of the Act.


Statement on reduction in working time 
23   An administrator shall provide, pursuant to section 8(1)(j) of the Act
and within 60 days after the making of an agreement referred to in section
37.1(1) of the Act, a statement containing

     (a)  the amount of pension the member could expect to receive at
pensionable age if he did not take any lump sum payments under section 37.1
of the Act,

     (b)  the maximum lump sum payment the member is permitted to receive
under section 37.1 of the Act in the year covered by the statement, and

     (c)  the amount of the reduced pension payable at pensionable age if
the member withdraws the maximum lump sum referred to in clause (b),

and shall provide a further updated statement in each subsequent year while
the agreement remains in force on or before each anniversary of the
provision of the first statement relating to the agreement.


Information on spousal relationship breakdown
24(1)  The information prescribed for the purposes of section 8(1)(k) of
the Act is as set out in this section.

(2)  An administrator shall provide to the member-spouse and
non-member-spouse, within 90 days after receiving a written request for it
from either, a statement specifying

     (a)  an estimate of the member-spouse's total entitlement, as
calculated under section 59, and, except where payment of the pension has
already commenced, the value of the member-spouse's additional voluntary
contributions and optional ancillary contributions with interest, if
applicable, but only up to and as of the date specified in the request,

     (b)  the date on which the member-spouse became a member,  and 

     (c)  the date, if applicable, on which the member-spouse terminated
his membership.

(3)  An administrator shall provide to the non-member-spouse, within 90
days after receiving a matrimonial property order, a statement containing

     (a)  the options available under section 58 to the non-member-spouse
and a summary of the benefits to which the non-member-spouse may become
entitled on exercising each of the options, and

     (b)  the deadline for choosing any option available and the
consequences, if any, of not meeting the deadline.

(4)  An administrator shall provide to the  member-spouse, within 90 days
after the division takes place, a statement containing

     (a)  the date the division became effective, and

     (b)  a summary and description of the remaining benefits to which
the member-spouse will be entitled after the distribution of the
non-member-spouse's share.

(5)  Section 56 applies with respect to the interpretation of this section.


Examination and provision of copies
25(1)  The following are the prescribed documents for the purposes of
section 8(4)(g) of the Act:

     (a)  where the person entitled to the benefit and seeking the
examination is

               (i)  a member, the most recent explanation or summary
and other information provided under section 8(1)(a) of the Act and
sections 12 and 13 of this Regulation,

               (ii) a former member, the last such explanation or
summary and other information that was current when that former member was
a member, or

               (iii)     any other person, the last such explanation or
summary and other information that was current when the person through whom
that other person derives the entitlement was a member;

     (b)  where the person entitled to the benefit and seeking the
examination is a member of a specified multi-employer plan or a multi-unit
plan, the plan's 3 most recent audited financial statements;

     (c)  a report under section 51(3) or (4) of the Act, except any
portions of the report stating the benefits of individual members or former
members;

     (d)  the current statement of investment policies and procedures,
with all amendments, or a summary of it.

(2)  The period prescribed for the purposes of section 8(4.1) of the Act is
30 days from the providing of the notice referred to in section 67(2).

(3)  The period referred to in section 8(7) of the Act is 12 months. 


     PART 2

     REGISTRATION AND AMENDMENT

Registration of plans
26   The documents prescribed for the purposes of section 12(1)(a)(v) of
the Act are, where applicable,

     (a)  any participation agreements respecting the plan,

     (b)  in the case of a specified multi-employer plan, any custodian
agreements referred to in section 53 respecting the plan, and

     (c)  any agreements between the administrator and fund holder that
give the responsibility for making actual pension payments to the employer.


Amendment of plans
27(1)  An administrator shall provide to the Superintendent, at the same
time that it is provided to members, a copy of the explanation or summary
of any amendment referred to in section 12(2)(a), and shall certify to the
Superintendent in writing the date on which the explanation or summary was
so provided.

(2)  The period prescribed for the purposes of section 13(1) of the Act is 

     (a)  where the amendment is one referred to in section 12(2)(a), the
period that begins 45 days and ends 60 days after the date certified under
subsection (1), or

     (b)  in any other case, the period of 60 days beginning at the time
the amendment is made.

(3)  Where an amendment referred to in section 9(7) is made, the
administrator shall file, along with the certified copy of the amendment
required by section 13(1) of the Act, a statement showing the effect that
the amendment will have on the going concern liabilities, special payments
and normal actuarial cost and the changes that will result to the latest
cost certificate filed.

(4)  Notwithstanding subsection (3), the Superintendent may require the
administrator to file a new actuarial valuation report and cost certificate
if considered necessary, instead of the statement referred to in that
subsection.


     PART 3

     PROVISIONS RESPECTING 
     CONTRACTUAL PLAN PROVISIONS

Benefit and contribution formulas 
28(1)  For the purposes of section 21(1)(h) of the Act, formulas for
determining benefits, member and employer contributions and the  allocation
of contributions under a pension plan must comply with this section. 

(2)  The formulas for determining benefits under defined benefit
provisions, member contributions relating to defined benefit provisions and
contributions relating to defined contribution provisions of a plan must be
uniform 

     (a)  for each year of future employment, except to the extent that
the Superintendent approves a variation in any formula that he considers
reasonable, and 

     (b)  for each member of a class prescribed in section 30(1).

(3)  The formula for determining the pension under a defined benefit
provision may not be based on a member's age on joining the plan. 

(4)  Where a formula relating to a defined contribution provision provides
for contributions on a basis other than 

     (a)  a percentage of a member's remuneration, or 

     (b)  a fixed dollar amount in respect of each member, 

the formula for establishing the amount of those contributions may not be
based solely on the age of the member and it must be based on factors other
than the accumulated value of the contributions made by or on behalf of the
member with interest at the date that amount is established.

(5)  Where an additional amount of benefit is payable from pension
commencement and the plan provides for that additional amount to cease or
be reduced at the date when a pension becomes available, or when receipt of
the pension occurs, under the Canada Pension Plan (Canada), the Quebec
Pension Plan (Quebec) or the Old Age Security Act (Canada), then, for the
purposes of the plan, that date shall be treated as being the date when the
person entitled to that pension attains the age of 65 years,
notwithstanding that that pension may actually be payable at another time.


Commuted value
29(1)  For the purposes of section 1(1)(e)(i)(B) of the Act, 

     (a)  the actuarial present value of benefits must be determined in
accordance with the recommendations for the computation of transfer values
of pensions issued by the Canadian Institute of Actuaries, as amended from
time to time, and

     (b)  the administrator shall file a copy of any basis for
determining any actuarial present value and the assumptions relating to
that basis, including such other information about the basis as the
Superintendent requires, with the actuarial valuation report and cost
certificate required to be filed in accordance with section 7(3)(b) of the
Act.

(2)  Where the Superintendent considers that the actuarial basis or the
assumptions or methods relating to that basis do not meet the requirements
of section 1(1)(e)(i) of the Act, he shall notify the administrator in
writing of that fact and shall direct the administrator to have the basis
or assumptions or methods amended so as to comply with that subclause.

(3)  The administrator shall forthwith comply with the direction.

(4)  Sections 18 and 19 of the Act apply in respect of the direction as if
the Superintendent were cancelling a registration.

(5)  Where no change has been made or is required to be made to a basis
that has previously been filed under subsection (1)(b), the administrator
may comply with that clause by advising the Superintendent in writing that
no change has been made to the previously filed basis. 

(6)  Subject to subsection (7), the commuted value of a benefit under a
defined benefit provision must be determined as of the date of termination
of membership, death, pension commencement or termination of the plan, as
the case may be, and must be adjusted for interest, in respect of the
period between that date and a date not earlier than the end of the month
immediately preceding the payment or transfer of the commuted value out of
the plan, at a rate not less than the rate of interest that was assumed in
determining that commuted value.

(7)  Where the period between the date as of which the commuted value was
determined under subsection (6) and the date of the payment or transfer of
the commuted value out of the plan exceeds 120 days, the administrator may
elect to recompute the commuted value as of the date of the payment or
transfer instead of adjusting the commuted value for interest under
subsection (6).


Entitlement of employees to join plan
30(1)  The prescribed classes of employees referred to in section 22(1) of
the Act are employees who fall within any of the following classes:

     (a)  employees who are paid a salary;

     (b)  employees who are paid on an hourly basis;

     (c)  employees who are members of a trade union within the meaning
of the Labour Relations Code; 

     (d)  employees who are not members of such a trade union;

     (e)  supervisory employees;

     (f)  management employees;

     (g)  executive employees;

     (h)  employees who are officers of the employer;

     (i)  employees who are significant shareholders within the meaning
of section 39(2) of the Act;

     (j)  persons who fall within clause (c) or (d) and also any of
clauses (a) or (b) or (e) to (i);

     (k)  employees belonging to any other identifiable group of
employees acceptable to the Superintendent.

(2)  The times prescribed for the purposes of sections 22(1) and 22.1(3)(b)
of the Act are the first day, and the first day of the 7th month, of any
fiscal year.

(3)  A plan for specified individuals in which all the members are
employees who, but for this subsection, fall within one or more of the
classes described in subsection (1)(g), (h) and (i) is exempt from section
22 of the Act, and those employees shall be treated for the purposes of the
Act and this Regulation as not falling within that class or those classes. 


Pensioner's recommencing employment
31(1)  A pension plan must provide that where a former member of the plan
who has commenced to receive his pension recommences work or service in an
employment covered by the plan, 

     (a)  payment of the pension is to continue and he is not eligible to
become a member, or

     (b)  payment of the pension is to be suspended and he is to become a
member with effect from the date of his commencing that subsequent
employment, 

but the plan may make the provisions specified in both clauses (a) and (b)
applicable under differing circumstances.

(2)  A specified multi-employer plan respecting which the approval of the
Superintendent under section 23(3) of the Act has not been received may
provide that where a former member of that plan who has commenced to
receive his pension commences work or service in an employment covered by
another specified multi-employer plan in Canada that has a transfer
agreement referred to in section 16(1) of the Act with the first-mentioned
plan,

     (a)  payment of the pension is to continue and he is not eligible to
become a member of the first-mentioned plan, or

     (b)  payment of the pension is to be suspended, he is to become a
member of either plan from the date of his commencing that work or service
and the pension is to recommence from the first day of the month
immediately following the cessation of that work or service,

but the plan may make the provisions referred to in both clauses (a) and
(b) applicable under differing circumstances.

(3)  Where a plan provides for the suspension of payment of the pension as
provided in subsection (1)(b) or (2)(b), the amount of the pension payable
at the member's subsequent pension commencement must be at least equal to
the sum of the amount of the pension that is provided for his employment
from the date of his commencing the subsequent employment to his subsequent
pension commencement under the terms of the plan at that subsequent pension
commencement and either,

     (a)  if the initial pension commencement occurred before pensionable
age, the amount of the pension that would have been payable had the initial
pension commencement occurred at pensionable age reduced in accordance with
the terms of the plan as they were at the initial pension commencement, or

     (b)  if the initial pension commencement occurred at or after
pensionable age, the amount of pension payable at the initial pension
commencement.  

(4)  The calculation of a reduction under subsection (3)(a) must be based
on the assumption of the member's having attained an age that is equal to
his age, in years and any portion of a year, at the subsequent pension
commencement less the number of years and any portion of a year between his
initial pension commencement and the effective date of the suspension.

(5)  Notwithstanding subsections (2), (3) and (4), the plan may provide
that the amount of pension that was payable at the initial pension
commencement and that becomes payable at the subsequent pension
commencement be increased in such an alternative manner that the
Superintendent considers reasonable and appropriate.


Locking in
32(1)  To the extent that section 27(3) of the Act applies to any part of a
pension deriving from optional ancillary contributions, that exception to
section 27(1) and (2) of the Act does not apply 

     (a)  to the extent that the money was locked in when it entered into
the pension plan as optional ancillary contributions, or

     (b)  to earnings originally deriving from such locked-in money. 

(2)  The breaks in employment prescribed for the purposes of section 27(11)
of the Act are those described in section 1(9), and the member is to be
treated as employed by a participating employer during those breaks.


Interest
33(1)  For the purposes of section 28(4) of the Act, interest shall be
calculated in the manner and applied to contributions at the times, and at
least at the rates, provided by this section. 

(2)  Subject to this section, the rate of interest to be applied to
contributions for the purposes of section 28(2) and (3.1) of the Act is the
amount determined under the plan as the gross rate of interest earned by
the pension fund that holds those contributions for the most recently
completed period, not exceeding 12 months, with respect to which the plan
provides for interest to be applied, less the rate attributable to any
expenses of administering the plan relating to that period that are not
required to be paid by the employer.  

(3)  Subject to this section, the rate of interest to be applied for the
purposes of section 28(1) and (3) of the Act is 

     (a)  the rate specified in subsection (2), or

     (b)  the rate of interest calculated on the basis of the average of
the yields of 5-year personal fixed term chartered bank deposit rates,
published in the Bank of Canada Review as CANSIM Series B 14045, over the
most recent period for which the rates are available, with an averaging
period equal to the number of months in the period for which interest is to
be applied to a maximum of 12 months and, where that rate results in a
fraction of 1% that is expressed otherwise than as a multiple of a full
1/10 of 1%, rounded downwards to the next full 1/10 of 1%, 

and once the method specified in clause (a) or (b) has been selected, it
may not be changed in respect of any subsequent year without the prior
written consent of the Superintendent.  

(4)  Interest shall be calculated at least annually, forthwith after the
end of each fiscal year.  

(5)  Interest shall be applied at least annually, with respect to member
contributions, additional voluntary contributions, optional ancillary
contributions and, if applicable, employer contributions

     (a)  with interest, made in respect of employment up to the end of
the fiscal year immediately preceding the most recently completed fiscal
year, at the applicable rate prescribed by subsection (2) or (3), and

     (b)  made in respect of employment during the most recently
completed fiscal year, at 1/2 of the applicable interest rate prescribed by
subsection (2) or (3).

(6)  Where a person becomes entitled to have a benefit paid to him,
interest shall be applied, to the end of the month immediately preceding
the date of payment or the first payment in a series of payments, 

     (a)  with respect to all member contributions, additional voluntary
contributions, optional ancillary contributions and, if applicable,
employer contributions, with interest, accumulated to the end of the most
recently completed fiscal year, at whichever of the following rates is
provided for in the plan, rounded downwards to the next full 1/10 of 1%,
where the rate so provided for results in a fraction of 1% that is
expressed otherwise than as a multiple of a full  1/10 of 1%, namely, 

               (i)  the rate calculated by dividing 365 into the
product of the number of days in the uncompleted fiscal year with respect
to which interest is to be paid and the applicable rate provided for by
subsection (2) or (3),

               (ii) the actual net rate of interest earned by the plan
during that portion of the uncompleted fiscal year, or

               (iii)     an estimate of the actual net rate of interest
determined solely on the basis of information regarding the performance of
the investments of the assets of the plan during that portion of the
uncompleted fiscal year, as reported to the administrator by the fund
holder or the person making the plan investments, 

     and

     (b)  to contributions made during the more recent uncompleted fiscal
year, at 1/2 of the rate applied under clause (a)(i), (ii) or (iii).

(7)  Where the rate determined under subsection (6)(a)(i) would result in a
negative interest rate, the interest rate to be applied under that clause
is 0%. 

(8)  Once the method of calculating the rate under subsection (6)(a) or (b)
has been chosen in respect of a fiscal year, that same method shall be used
with respect to all benefit payments from the plan to be made during that
fiscal year.  

(9)  Notwithstanding subsections (5)(b) and (6), the plan may provide for
interest on contributions referred to in those subsections to be calculated
in such other manner and at such other rates as the Superintendent
considers reasonable and appropriate.


Treatment of excess contributions
34(1)  Where the circumstances described in section 29(1) of the Act apply
and the plan is amended while the member is employed in Alberta or a
designated province to provide in effect that benefits on and after the
effective date of the amendment will be determined for the member under a
defined contribution provision, then, if the defined benefit provision is
to continue to apply with respect to employment before the effective date
of the amendment, the amount of any excess contributions is not to be
determined until the termination of membership or of the whole plan,
commencement of the member's pension, the member's death or any subsequent
conversion of the defined benefit provision.

(2)  Where the circumstances described in section 29(1) of the Act apply
and the plan is amended while the member is employed in Alberta or a
designated province to provide in effect that all benefits, whenever
accrued, are to be the subject of a conversion to a defined contribution
provision, the amount of any excess  contributions is to be determined as
at the time of the conversion and the excess contributions may be used in
accordance with the options listed in section 29(2) of the Act.


Manner and extent of transfers
35(1)  In this section, 

     (a)  "transfer" means a transfer of assets of a pension plan
pursuant to, or pursuant to a plan provision made under, section 22.1(5),
30 or 31(6) of the Act or section 58 of this Regulation;

     (b)  "transfer deficiency" means, where a pension plan has a 
solvency ratio of less than one, the amount by which the commuted value of
a benefit exceeds the product of that commuted value and the solvency
ratio.

(2)  Subject to this section, references in this section to impairment of
the solvency of a plan are to be taken to mean such impairment as would
prevent an administrator, without consent or direction, from making a
transfer under section 57(3) of the Act.

(3)  The manner in and the extent to which a transfer may be made are as
set out in this section. 

(4)  Where a plan has a solvency ratio of at least one, a transfer shall
not, subject to this subsection, be considered to impair the solvency of
the plan, but the Superintendent, on the written request of the
administrator, may permit the administrator to refuse the transfer if the
Superintendent agrees with the administrator's assessment that the transfer
would in fact impair the solvency of the plan. 

(5)  Where the transfer value under a defined benefit provision of a plan
is higher than the amount that would result if section 1(1)(e)(i) of the
Act were applied, the administrator shall ensure that supplementary
calculations are made to ensure that the solvency of the plan will not be
impaired by the transfer.  

(6)  Where a plan has a solvency ratio of less than one, a transfer shall
be considered to impair the solvency of the plan, but the administrator may
make the transfer where 

     (a)  the employer has remitted sufficient money to the plan to
eliminate any transfer deficiency relating to the transfer, or

     (b)  the transfer deficiency in respect of every person eligible for
a transfer is less than 5% of the Year's Maximum Pensionable Earnings for
the year in which the transfer is made and the total transfer deficiency in
respect of all persons so eligible since the last review date does not
exceed 5% of the market value of the assets of the plan at the time of
transfer.

(7)  Notwithstanding subsection (6), the transfer of an amount equal to the
commuted value of a benefit less the transfer deficiency related to that
benefit shall not be considered to impair the solvency of the plan.

(8)  Any transfer deficiency that remains untransferred shall be
transferred within 5 years of the initial transfer and must include
interest up to the end of the month immediately preceding the date when the
last transfer is made.

(9)  The person entitled to have the transfer deficiency transferred shall
notify the administrator of where the transfer is to be made at least 60
days before the expiry of the 5-year period.


Minimum amount for compulsory transfer
36   For the purposes of section 30(5) of the Act, the prescribed amount
for the commuted value of the pension is 20% of the Year's Maximum
Pensionable Earnings for the calendar year in which the earlier of the
termination of membership and termination of the plan occurs.


Exercise of options 
37   Where a person is entitled to exercise an option under section 29(2),
30(1) and (2) or 31(6) or (7) of the Act or section 58(2) of this
Regulation, the person must exercise the option within 90 days of the
receipt of the information required by section 15, 16, 17, 19, 22 or 24, as
the case may be, and where he does not exercise the option within the
90-day period, his options with respect to his benefits are limited to
those, if any, provided by the plan.


Acknowledged institutions
38(1)  The Superintendent shall, for the purposes of all or any one or more
of sections 39, 40 and 41 in relation to any given financial institution,
establish and maintain a list of the financial institutions that are
acknowledged for those purposes and that are thereby authorized to issue
the categories or category of LIRAs, LIFs and LRIFs or any of those
vehicles, as the case may be, that is or are identified in that list.

(2)  For the purposes of this section and sections 39 to 41, a financial
institution is acknowledged 

     (a)  if there have been filed

               (i)  a completed application on that financial
institution's behalf in the form set out in Schedule 2,

               (ii) a specimen copy of the addendum or endorsement
forming part of the LIRAs, LIFs and LRIFs or any of them that it proposes
to issue, including any amendments made to that addendum or endorsement,
and

               (iii)     any other relevant documents that the
Superintendent has required it to file,

     (b)  if the Superintendent has provided written notice to the
financial institution stating that it has been acknowledged and placed on
the list, and

     (c)  to the extent that the institution has not been removed under
subsection (3).

(3)  The Superintendent may, without affecting the duties or liability of a
financial institution in relation to any transfer, LIRA, LIF or LRIF,
remove the financial institution from the list, or from the list so far as
it relates to LIRAs, LIFs or LRIFs, if the financial institution has acted
in breach of any of its obligations under sections 39, 40 and 41, or any of
them, as the case may be.


Locked-in retirement account conditions
39(1)  The conditions on which

     (a)  a transfer of locked-in money to a LIRA under section 22.1(5),
30 or 31(6) of the Act or section 40, 41 or 58(2) of this Regulation or
from a vehicle comprising a sum administered as a deferred life annuity
pursuant to an agreement originally entered into under section 16 of The
Regulations under the Pension Benefits Act (AR 446/66) (repealed), and

     (b)  any subsequent transfer to a LIRA with a financial institution
of money so transferred

are to be made are as set out in this section and in other provisions of
the Act and this Regulation dealing with the component requirements for a
LIRA.

(2)  In this section,

     (a)  "acknowledged" means, in relation to a financial institution,
currently acknowledged under section 38 in relation to contracts;

     (b)  "addendum" means the portion of a contract, known as an
addendum or endorsement, that is referred to in section 38(2)(a) and
subsection (3);

     (c)  "contract" means an agreement that, with the addendum forming
part of it, is a LIRA;

     (d)  "financial institution" means the underwriter or depositary of
a LIRA, LIF or LRIF, as the case may be;

     (e)  "fiscal year" means a fiscal year of the contract;

     (f)  "list" means the list of financial institutions established and
maintained under section 38, so far as it relates to contracts;

     (g)  "non-spouse owner" means an owner who is a member or former
member referred to in clause (h);

     (h)  "owner" means a member or former member of a pension plan who
has made a transfer pursuant to section 22.1(5) or 30 of the Act or section
40 or 41 of this Regulation to a contract and, except where otherwise
stated, includes a surviving spouse owner and a non-member-spouse who owns
a contract as a result of the application of Part 3.1 of the Act or Part 4
of this Regulation;

     (i)  "surviving spouse owner" means 

               (i)  the surviving spouse, who has made a transfer
pursuant to section 31(6) of the Act, of a member or former member, or 

               (ii) the surviving spouse of a non-spouse owner.

(3)  A financial institution issuing contracts must ensure that each
contract has attached to or incorporated in and forming part of it an
appropriate addendum or endorsement that 

     (a)  positively identifies the contract as a LIRA, and

     (b)  corresponds exactly to the specimen copy (with any amendments)
filed by the financial institution under section 38(2),

but nothing in this subsection affects the validity of a contract if the
addendum becomes detached from, or is not attached to, the rest of the
contract if the addendum has, as a matter of law, become part of the
contract.

(4)  A financial institution must not accept any transfer of money to a
contract unless that institution is acknowledged in relation to contracts
of that kind.

(5)  The financial institution issuing a contract must provide the  owner
with a copy of the whole contract. 

(6)  An administrator must not transfer money to a contract with a
financial institution unless he has

     (a)  ascertained that the financial institution is acknowledged as
to contracts, and

     (b)  advised the financial institution in writing of the requirement
to lock in the money.

(7)  If the administrator does not comply with subsection (6) and the
transferee financial institution fails to pay the money transferred in the
form of a pension or in the manner described in subsection (10), the
pension plan continues to be liable to ensure that the prospective
recipient receives a pension in a manner and in the amount that would have
been provided had the transfer not been made.

(8)  Where the owner receives any money from the transferee financial
institution in respect of which the plan is required to meet and does meet
its continuing liability under subsection (7), the plan has a right of
action against the owner for that money.

(9)  Subsections (6), (7) and (8) apply to a transferring and a transferee
financial institution referred to in subsection (10) as if the transferring
financial institution were the administrator and the plan and as if the
transferee financial institution were accepting the transfer from the
administrator.

(10)  The addendum must contractually incorporate the appropriate
definitions and interpretation provisions in section 1 of the Act, sections
1 and 2 of this Regulation and subsection (2) of this section and must
include, as well as other matters required by the Act or this Regulation to
be included in a contract, the following contractual provisions:

     (a)  subject to clause (b), that all money, including all investment
earnings, that is subject to any transfer to a contract is to be used to
provide or secure a pension that would, but for the transfer and previous
transfers, if any, be required or permitted by the Act and this Regulation;

     (b)  that no transfer from a contract is permitted except

               (i)  to transfer the money to another contract or to
another acknowledged financial institution to purchase a contract, on the
relevant conditions specified in this section, 

               (ii) to purchase a life annuity contract that meets the
conditions set out in clauses (h) and (i),

               (iii)     to transfer the money to a pension plan on the
conditions referred to in section 30(2)(a) of the Act, or

               (iv) to transfer the money to an acknowledged financial
institution to purchase a LIF or LRIF, on the relevant conditions specified
in section 40 or 41, as the case may be, with the further condition, in the
case of a living non-spouse owner who has a spouse, that in order to effect
this transfer, the spouse must have waived the entitlement to the joint
life pension in the form and manner prescribed in Form 1 of Schedule 1, 

          and that, subject to subsections (11) and (12) and section
45(2), no withdrawal, commutation or surrender of money is permitted at
all; 

     (c)  that the money may not be assigned, charged, alienated or
anticipated and is exempt from execution, seizure or attachment, and that
any transaction purporting to assign, charge, alienate or anticipate the
money is void;

     (d)  that the money will be invested in a manner that complies with
the rules for the investment of RRSP money contained in the tax Act and
will not be invested, directly or indirectly, in any mortgage in respect of
which the mortgagor is the owner or the parent, brother, sister or child of
the owner or the spouse of any such person; 

     (e)  that if money is paid out contrary to the Act or this section,
the financial institution will provide or secure the provision to the owner
of a pension in a manner and in the amount that would have been provided
had the money not been paid out;

     (f)  that before the financial institution transfers the money to
another financial institution, it will advise the transferee financial
institution in writing of the locked-in status of the money and make its
acceptance of the transfer subject to the conditions provided for in this
subsection;

     (g)  that if the transferring financial institution does not ensure
that the transferee financial institution is appropriately acknowledged or
comply with clause (f) and the transferee financial institution fails to
pay the money transferred in the form of a pension or in the manner
required or permitted by this section, the transferring financial
institution will provide or secure the provision to the owner of the
pension referred to in clause (e);

     (h)  that the pension to be provided to a living non-spouse owner
with a spouse at the date when that owner commences the pension is to be
such joint life pension as would, if the owner were a former member, be in
compliance with section 32 of the Act, unless the spouse waives the
entitlement in the form and manner prescribed in Form 1 of Schedule 1;

     (i)  that, within 60 days after the submission to the financial
institution of the relevant documents required by it following the death of
a non-spouse owner with a spouse on the date of death, the balance in the
contract will be used to provide a pension for the surviving spouse and
will be transferred

               (i)  to an acknowledged financial institution to
purchase a contract on the relevant conditions specified in this section,

               (ii) to an acknowledged financial institution to
purchase a LIF or LRIF on the relevant conditions specified in section 40
or 41, as the case may be, or

               (iii)     to purchase a life annuity contract;

     (j)  that, within 60 days after the submission to the financial
institution of the relevant documents required by it following the death of
an owner, other than a non-spouse owner with a spouse at the date of death,
the balance in the contract will be paid to or on behalf of the designated
beneficiary or, if there is no valid designation of beneficiary, the
personal representatives of the estate in their representative capacity;

     (k)  that money that is not locked in will not be transferred to or
held under a contract, unless the locked-in money will be held in a
separate account that will contain only locked-in money;

     (l)  that, where Part 3.1 of the Act and Part 4 of this Regulation
apply with respect to the share of a non-member-spouse, the conditions set
out in those Parts continue to apply to that share if it is transferred
into a contract.

(11)  Notwithstanding subsection (10), an addendum may provide that the
money may be withdrawn as a lump sum if an owner applies to the financial
institution with written evidence that the Canada Customs and Revenue
Agency has confirmed that he has become a non-resident for the purposes of
the tax Act and, where that owner is a living non-spouse owner with a
spouse, if that spouse has waived all entitlements under the contract in
the form and manner prescribed in Form 2 of Schedule 1.

(12)  Notwithstanding subsection (10), a contract may provide for the
withdrawal of money as a lump sum or a series of payments for the purposes
of section 37(3) of the Act where a physician certifies that the owner has
a terminal illness or that due to a disability the owner's life is likely 
to be considerably shortened, but the payment or payments may only be made,
in the case of a living non-spouse owner with a spouse, where that spouse
has waived the entitlement to the joint life pension described in section
32 of the Act in the form and manner prescribed in Form 2 of Schedule 1.

(13)  A contract that is not eligible for the payment option referred to in
section 45(2) may not be severed so as to transform it into 2 or more
contracts that are so eligible.

(14)  To the extent that a contract does not in any respect effect a
provision required by subsection (10), the contract is deemed to make such
provision in that respect as would make it comply with subsection (10).

(15)  A financial institution shall comply with the contractual provisions
provided for in subsection (10) of a contract to which it is a party, or
ensure that they are complied with.

(16)  A contract must comply with the conditions for registration under the
tax Act and, once registered, must be kept in such a form as to ensure
continuation of the registration.


Life income fund conditions
40(1)  The conditions on which a transfer of locked-in money to a LIF under
section 30 or 31(6) of the Act or section 39, 41 or 58(2) of this
Regulation and any subsequent transfer to a LIF with a financial
institution of money so transferred are to be made are as set out in this
section and in other provisions of the Act and this Regulation dealing with
the component requirements for a LIF.

(2)  Section 39(2) to (9) and (11) to (16), as they apply with respect to a
LIRA, apply with respect to a LIF except that in construing those
subsections for the purposes of applying them to a LIF,

     (a)  references to section 39(10) are to be taken as references to
subsection (3) of this section, and

     (b)  with reference to section 39(2)

               (i)  clause (c) is to be taken as reading:

                         (c)  "contract" means an agreement that,
with the addendum forming part of it, is a LIF;

               (ii) in clause (h),

                         (A)  "22.1(5) or" is to be taken as excluded
from that clause, and

                         (B)  the reference to section 40 is to be
taken to refer to section 39.

(3)  The  addendum must contractually incorporate the appropriate
definitions and interpretation provisions in section 1 of the Act, sections
1 and 2 of this Regulation and section 39(2), as adapted by subsection (2)
of this section, and must include, as well as other matters required by the
Act or this Regulation to be included in a contract, the following
contractual provisions:

     (a)  the provisions of section 39(10)(a), (c), (d),  (e), (f), (g),
(k) and (l), with the reference in that clause (d) to "RRSP" being taken as
a reference to "RRIF" as those clauses apply to a LIF;

     (b)  that, subject to clause (d), prior to using the balance of the
contract to purchase an immediate life annuity contract, the owner will be
allowed to transfer all or part of the balance of the contract

               (i)  to another contract, on the relevant conditions
specified in this section,

               (ii) for the purchase of a deferred life annuity
contract that meets the conditions of section 39(10)(h)and (i),

               (iii)     to a LIRA on the relevant conditions specified in
section 39, or

               (iv) to an LRIF on the relevant conditions specified in
section 41,

          or to use part of the balance of the contract to purchase an
immediate life annuity and to transfer the remainder of it in the manner
set out in subclause (i), (ii), (iii) or (iv);

     (c)  that, at any time prior to the date referred to in clause (d),
the owner will be allowed to use all or part of the balance of the contract
to purchase an immediate life annuity contract;

     (d)  that the balance of the contract must be used to purchase an
immediate life annuity contract not later than the end of the calendar year
in which the owner attains the age of 80 years;

     (e)  that, where the balance in the contract is to be used to
purchase a life annuity contract, the pension to be provided to a living
non-spouse owner with a spouse at the date when that owner commences the
pension is to be such joint life pension as would, if the owner were a
former member, be in compliance with section 32 of the Act, unless the
spouse waives the entitlement in the form and manner prescribed in Form 1
of Schedule 1; 

     (f)  that, within 60 days after the submission to the financial
institution of the relevant documents required by it following the death of
a non-spouse owner, the balance in the contract is to be paid to or on
behalf of the surviving spouse owner or, if there is none, the designated
beneficiary or, if there is no valid designation of beneficiary, the
personal representatives of the estate in their representative capacity;

     (g)  that the fiscal year ends on December 31 of each year;

     (h)  that the owner will be paid an income the amount of which may
vary annually;

     (i)  that payment of the income to the owner will commence not later
than the last day of the 2nd fiscal year;

     (j)  if the fair market value of the contract or of the balance of
the contract is not to be used, the methods and factors that are to be used
to establish its value for the purpose of 

               (i)  a transfer of assets,

               (ii) the purchase of a life annuity contract, 

               (iii)     a payment or transfer on the death of the owner,
and

               (iv) the determination of the maximum benefits payable;

     (k)  that the owner is to establish the amount of income to be paid
during each fiscal year at the beginning of that fiscal year and after the
receipt of the information specified in subsection (4)(a) except that if
the financial institution guarantees the rate of return of the contract
over a period that is greater than one year, then the owner may establish,
at the beginning of that period, the amount of income to be paid during any
one or more of the calendar years that end not later than the expiration of
that period;

     (l)  that, subject to clauses (m), (n) and (q), the amount of income
paid during a fiscal year is not less than the minimum amount required to
be paid under the tax Act and does not exceed M, with that symbol being
calculated in accordance with the following formula:
     
          where

          C =  the balance of money in the contract on the first day of
the fiscal year, and 

          F =  the value on January 1 of the year in which the
calculation is made of a guaranteed amount of which the annual payment is
$1 payable at the beginning of each fiscal year between that date and
December 31 of the year during which the owner attains the age of 90 years;

     (m)  that for the initial fiscal year, the minimum amount to be
paid, as referred to in clause (l) is set at zero and the limit M is
adjusted in proportion to the number of months in the fiscal year divided
by 12, with any part of an incomplete month counting as one month;

     (n)  that, if the money in the contract is derived from money
transferred directly or indirectly from, and comprising the whole of, an
LRIF or another contract of the owner, then, during the first fiscal year
following that transfer, the limit M is equal to zero except to the extent
that the tax Act requires the payment of a higher amount;

     (o)  that, if in any fiscal year an additional transfer is made to
the contract and that additional transfer has never been under a contract
or an LRIF before, an additional withdrawal will be allowed in that fiscal
year;

     (p)  that the additional amount of withdrawal referred to in clause
(o) will not exceed the maximum amount that would be calculated under this
section if the additional transfer were being transferred into a separate
contract and not the existing contract, with clause (m) applying;

     (q)  that the value F in clause (l) is calculated by using

               (i)  an interest rate of not more than 6% per year, or

               (ii) for the first 15 years after the date of the
valuation, an interest rate exceeding 6% per year if that rate does not
exceed the interest rate obtained on long-term bonds issued by the
Government of Canada for the month of November preceding the year of the
valuation, as compiled by Statistics Canada and published in the Bank of
Canada Review as CANSIM Series B - 14013, and using an interest rate not
exceeding 6% in subsequent years;

     (r)  that where, in the application of clause (k), the amount of
income to be paid to the owner is fixed at an interval of more than one
year, clauses (l), (m), (n) and (q) will apply with such modifications as
the circumstances require to determine, at the date of the beginning of the
first fiscal year in the interval, the amount of income to be paid for each
fiscal year in that interval;

     (s)  that where the contract holds identifiable and transferable
securities, the transfer or purchase referred to in clauses (b), (c) and
(d) may, unless otherwise stipulated, at the option of the financial
institution and with the consent of the owner, be effected by remittance of
the investment securities of the contract;

     (t)  an agreement by the financial institution to provide the
information specified in subsection (4).

(4)  The financial institution shall provide

     (a)  to the owner, at the beginning of each fiscal year, information
on

               (i)  the sums deposited, the investment income, gains
and losses earned, the payments made out of the contract and the fees
charged against it during the previous fiscal year,

               (ii) the balance in the contract, and

               (iii)     the minimum amount that must, and the maximum
amount that may, be paid out of the contract to the owner during the
current fiscal year,

     (b)  to the owner, if the balance in the contract is transferred as
described in subsection (3)(b), the information described in clause (a), as
of the date of the transfer, and

     (c)  if the owner dies before the balance in the contract is used to
purchase a life annuity contract or transferred under subsection (3)(b), to
the person entitled to receive the balance, the information described in
clause (a), as of the date of death.


Locked-in retirement income fund conditions
41(1)  The conditions on which a transfer of locked-in money to an LRIF
under section 30 or 31(6) of the Act or section 39, 40 or 58(2) of this
Regulation and any subsequent transfer to an LRIF with a financial
institution of money so transferred are to be made are as set out in this
section and in other provisions of the Act and this Regulation dealing with
the component requirements for an LRIF.

(2)  Section 39(2) to (9) and (11) to (16), as they apply with respect to a
LIRA, apply with respect to an LRIF except that in construing those
subsections for the purposes of applying them to an LRIF,

     (a)  references to section 39(10) are to be taken as references to
subsection (3) of this section, and

     (b)  with reference to section 39(2)

               (i)  clause (c) is to be taken as reading:

                         (c)  "contract" means an agreement that,
with the addendum forming part of it, is an LRIF;

               (ii) in clause (h)

                         (A)  "22.1(5) or" is to be taken as excluded
from that clause, and

                         (B)  the reference to section 41 is to be
taken to refer to section 39.

(3)  The addendum must contractually incorporate the appropriate
definitions and interpretation provisions in section 1 of the Act, sections
1 and 2 of this Regulation and section 39(2), as adapted by subsection (2)
of this section, and must include, as well as other matters required by the
Act or this Regulation to be included in a contract, the following
contractual provisions:

     (a)  the provisions of 

               (i)  section 39(10)(a), (c), (d), (e), (f), (g), (k) and
(l), with the reference in that clause (d) to "RRSP" being taken as a
reference to "RRIF", and

               (ii) section 40(3)(e), (f), (g), (h), (i), (j), (k),
(o), (t) and, subject to subsection (5) as they apply to an LRIF, (p), (r)
and (s),

          as those clauses apply to an LRIF;

     (b)  that the owner will be allowed to transfer all or part of the
balance of the contract

               (i)  to another contract, on the relevant conditions
specified in this section,

               (ii) for the purchase of an immediate or a deferred life
annuity contract that meets the conditions set out in section 39(10)(h) and
(i), 

               (iii)     to a LIRA on the relevant conditions specified in
section 39, or 

               (iv) to a LIF on the relevant conditions specified in
section 40,

          or to transfer to any combination of the vehicles set out in
subclauses (i), (ii), (iii) and (iv);

     (c)  that, subject to clauses (d) and (e), the amount of income paid
during a fiscal year is not less than the minimum amount required to be
paid under the tax Act and does not exceed the maximum amount, being the
greatest of 

               (i)  the income, gains and losses earned from the time
the contract was established to the end of the most recently completed
fiscal year and, with respect to any money in the contract that is derived
directly from money transferred from a LIF, the income, gains and losses
earned in the final complete fiscal year of the LIF under the LIF, less the
sum of all income paid to the owner from the contract,

               (ii) the income, gains and losses earned in the
immediately previous fiscal year, and

               (iii)     if the payment is being made in the fiscal year in
which the contract was established or in the fiscal year immediately
following its establishment, 6% of the fair market value of the contract at
the beginning of that fiscal year, prorated, where applicable, in
proportion to the number of months in the fiscal year for which the
contract was established divided by 12, with any part of an incomplete
month counting as one month,

          except that if that maximum amount is less than that minimum
amount, the latter prevails;

     (d)  that for the initial fiscal year, the minimum amount to be
paid, as referred to in clause (c), is set at zero;

     (e)  that, if the money in the contract is derived from money
transferred directly or indirectly during the first fiscal year following
that transfer from another contract of the owner, the maximum amount
specified in clause (c) is equal to zero, except to the extent that the tax
Act requires the payment of a higher amount.

(4)  Section 40(4) applies with respect to contracts.

(5)  In construing the parts of subsection (3)(a)(ii) that incorporate the
provisions of section 40(3)(p), (r) and (s) for the purpose of applying
them to LRIFs,

     (a)  the reference in that clause (p) to "clause (m)" is to be taken
as a reference to subsection (3)(d) of this section,

     (b)  the reference in that clause (r) to "clauses (l), (m), (n) and
(q)" is to be taken as a reference to subsection (3)(c), (d) and (e) of
this section, and

     (c)  the references in that clause (s)

               (i)  to clauses "(b)" and "(c)" are to be taken as
references to subsection (3)(b) of this section, and

               (ii) to clause "(d)" is to be taken as excluded from
that clause (s).


LIRAs, LIFs and LRIFs on spousal relationship breakdown
42(1)  Part 3.1 of the Act and Part 4 of this Regulation, as they apply
with respect to benefits, also apply, subject to the adaptations set out in
this section, to money contained in a LIRA, LIF or LRIF at the time of the
marriage breakdown.

(2)  In applying Part 4 to money contained in a LIRA, LIF or LRIF,

     (a)  "total entitlement" is to be taken as the total value of the
LIRA, LIF or LRIF, as the case may be, at the time mentioned in the
matrimonial property order or agreement as the end of the period of joint
accrual, and

     (b)  section 58(2) does not apply and the non-member-spouse's share
may be transferred to the non-member-spouse's pension plan, if permitted by
that plan, or to a LIRA, LIF, LRIF or annuity.

(3)  Sections 24 and 45(2) apply with respect to money of a member-spouse
or non-member-spouse held in a LIRA, LIF or LRIF, with references in
section 24 to the administrator being treated as references to the
financial institution.


Spousal waiver forms
43   The forms of the statements for the purposes of sections 32(4) and
37(5) of the Act are the respective forms set out in Schedule 1.


Optional ancillary contributions and ancillary benefits
44(1)  For the purposes of section 33.1(1)(d) of the Act, cost-of-living
adjustments are prescribed to be ancillary benefits except to the extent
that they must be paid under the terms of the plan or are purchased by the
employee with optional ancillary contributions.

(2)  Optional ancillary contributions must be converted to ancillary
benefits on a basis that is consistent with generally accepted actuarial
practice for the calculation of transfer values or other standards
established by the Canadian Institute of Actuaries, or on any other basis
considered reasonable by the Superintendent and allowed by the tax Act.


Maximum commutable amounts
45(1)  A pension plan must provide for the payment option referred to in
section 37(1) of the Act at the earliest of termination of membership or of
the plan, death or pension commencement if,

     (a)  in the case of any plan containing a defined benefit provision,

               (i)  the monthly pension payments that would be payable
to him at or after pensionable age do not exceed 1/12 of 4% of the Year's
Maximum Pensionable Earnings for the calendar year in which that earliest
event occurred, or

               (ii) the commuted value of the pension to which he is
entitled does not exceed 20% of that year's Year's Maximum Pensionable
Earnings,

     or

     (b)  in the case of a plan containing only defined contribution
provisions, that commuted value does not exceed that 20%.

(2)  A LIRA, LIF or LRIF must provide for the payment option referred to in
section 37(1) of the Act, on application to the financial institution for
the payment, at any time

     (a)  if the value of that vehicle does not exceed 20% of the Year's
Maximum Pensionable Earnings for the calendar year in which the application
is made, or

     (b)  if

               (i)  the former member or surviving spouse had attained
the age of 65 years at the end of the preceding calendar year,

               (ii) the application is accompanied by a completed
declaration in the form set out in Schedule 3, and

               (iii)     the value of that vehicle and of other plans and
vehicles listed in Schedule 3 belonging to the owner does not exceed 40% of
the Year's Maximum Pensionable Earnings for that year in which the
application is made.



Conversion of pensions to other benefits 
46   The conversion of pensions or parts of pensions to benefits payable
under section 37(3) of the Act must be done using actuarial assumptions
that do not take into account the shortened life expectancy of the person
referred to in that subsection.


Variation for reduction in working time
47(1)  This section sets out the prescribed conditions, amount and
adjustment for the purposes of section 37.1(1) and (2) respectively of the
Act.

(2)  The lump sum payment amount referred to in section 37.1(1) of the Act
is an amount not exceeding the lowest of

     (a)  70% of the reduction in remuneration resulting from the
reduction in working time during the year in question,

     (b)  40% of the Year's Maximum Pensionable Earnings for that year,
prorated accordingly where the agreement does not cover the full year, and

     (c)  the value of what would be the member's benefits if he ceased
to be a member on the date he applies for the payment of the lump sum. 

(3)  The receipt of the lump-sum payment does not in itself affect the
member's continued membership in the plan or the continuing accrual of
benefits.

(4)  The administrator shall ascertain the amount of that portion of the
pension that would have been payable to the member if he were to terminate
at pensionable age, or on the date of the payment of the lump sum if he has
already reached pensionable age, that is equivalent to each lump-sum
payment under this section.

(5)  The pension to be paid when the member ultimately terminates is to be
reduced

     (a)  if payment of the pension is to commence at his pensionable
age, by an amount that is equivalent to the amount ascertained under
subsection (4), or

     (b)  if payment of the pension is to commence at any other time, by
an amount that is equivalent to the amount by which it would have been
reduced had clause (a) been applied.

(6)  The administrator shall make the calculations for the purposes of
subsections (4) and (5), as at the date of the payment of the lump sum,
according to the same actuarial assumptions and methods, other than those
related to early or postponed payment of the pension, as are used in
applying section 29 of the Act.

(7)  The remuneration paid during the period in respect of which the member
is entitled to the lump-sum payment is not to be taken into account in
computing the benefits relating to employment that does not relate to that
period, unless it is to the advantage of the member. 

(8)  The member must apply to the administrator each time a payment is
requested but may not apply more than once each calendar year.

(9)  If the member has a spouse, no lump sum to which this section applies
may be paid unless the spouse consents in writing to that particular
payment.


Solvency tests and funding of plans 
48(1)  This section applies only in relation to pension plans that contain
defined benefit provisions.

(2)  The tests referred to in section 38(2) of the Act for the solvency of
plans are as set out in, and plans shall be funded in accordance with, this
section, and this section also contains certain matters referred to in
sections 55(1) and 63(1).

(3)  Subject to subsection (4) and section 49(2), an employer shall pay
into a plan

     (a)  in respect of current employment, an amount of employer
contributions on at least a quarterly basis equal to the normal actuarial
cost allocated to the employer, as stated in the most recent actuarial
valuation report or cost certificate filed,

     (b)  where the plan has an unfunded liability, payments consisting
of equal payments made at least quarterly that are sufficient to amortize
the unfunded liability over a period not exceeding 15 years from the review
date relating to the establishment of the unfunded liability, and

     (c)  where the plan has a solvency deficiency, payments consisting
of equal payments made at least quarterly that are sufficient to amortize
the solvency deficiency over a period not exceeding 5 years from the review
date relating to the establishment of the solvency deficiency.

(4)  Except where payments required by section 48(2) or (3) of the Act are
being made, the employer may elect to make, instead of the special payments
referred to in subsection (3)(b) and (c), at least quarterly payments
expressed in such a manner that

     (a)  each payments is a constant percentage of the future payroll of
the members projected as of the date of the original establishment of the
unfunded liability or solvency deficiency, and

     (b)  the actuarial present value of all the payments over the period
selected, not exceeding the maximum period referred to in subsection (3)(b)
or (c), as the case may be, is equal to that liability or deficiency.

(5)  An employer or employers, as the case may be, shall make the payments
required by section 48(2) or (3) of the Act in accordance with the payment
schedule established under subsection (3)(c) and other applicable
provisions of this section.

(6)  Each unfunded liability or solvency deficiency must be funded
separately and not combined with any other unfunded liability or solvency
deficiency.

(7)  Where a review is made and

     (a)  it is determined that an unfunded liability exists, or

     (b)  it is determined that no unfunded liability exists but the
reviewer considers that an actual termination of the plan would result in
benefit decreases to the members or former members, 

the reviewer shall perform supplementary calculations to determine whether
a solvency deficiency exists. 

(8)  Where a solvency deficiency has been amortized, the reviewer may
recalculate any special payments for an unfunded liability that has not
been amortized and the employer may make the special payments as
recalculated instead of the special payments calculated at the review date
relating to the establishment of the unfunded liability.

(9)  Where a filed actuarial valuation report or cost certificate reveals
that the plan has experience gains with respect to solvency, the gains must
be used to amortize or, where insufficient to amortize, then to reduce the
outstanding balance of any solvency deficiency, with the oldest established
solvency deficiencies being amortized or reduced according to the
chronological order in which they were established.

(10)  Where a filed actuarial valuation report or cost certificate reveals
that the plan has excess assets, 

     (a)  the excess assets shall be used to amortize or, where
insufficient to amortize, then to reduce the outstanding balance of any
unfunded liability, with the oldest established unfunded liabilities being
amortized or reduced according to the chronological order in which they
were established, and 

     (b)  when all the unfunded liabilities have been amortized or where
no unfunded liability exists, the excess assets may be 

               (i)  used to increase benefits, 

               (ii) left in the plan,

               (iii)     unless the plan specifically provides that an
employer may not reduce the employer contributions referred to in
subsection (3)(a) by the use of excess assets, applied to reduce those
employer contributions, or

               (iv) if no solvency deficiency exists and subject to
section 58 of the Act and section 67 of this Regulation, paid or
transferred to the employer.

(11)  Where excess assets are used to reduce an unfunded liability under
subsection (10)(a), further special payments may be reduced on a prorated
basis over the remainder of the period over which they are payable.

(12)  Notwithstanding subsection (10)(a), excess assets in a specified
multi-employer plan or a multi-unit plan may be separately determined,
allocated and used in respect of a particular participating employer or
group of participating employers but, in relation to that employer or group
of employers, subsection (10)(a) otherwise applies.

(13)  The rate of amortization of an unfunded liability or solvency
deficiency under a schedule established under subsection (3) or (4) may be
increased by

     (a)  increasing the amount of the special payments,  

     (b)  making special payments in advance, or

     (c)  making additional payments of any kind,  

and where, in respect of a fiscal year, that rate of amortization is so
increased, the amount of a special payment for a subsequent fiscal year
may, subject to subsection (14), be reduced or eliminated, as the case may
be.

(14)  The reduction or elimination of a special payment under subsection
(13) may not result in the outstanding balance of an unfunded liability or
solvency deficiency being at any time greater, taking into account any
reduction of an unfunded liability by virtue of subsection (10)(a) and any
increase in the rate of amortization under subsection (13), than it would
have been had the full special payments required by subsection (3) or (4)
for the subsequent fiscal years been made and the reduction of the unfunded
liability or the increase in the amortization rate, as the case may be, not
been effected.

(15)  Notwithstanding subsection (3), where a plan is reviewed or the
latest review revised pursuant to section 9(7), the 15- and 5-year periods
referred to in subsection (3)(b) and (c) respectively of this section shall
be treated as commencing to run from the date when the change is made.

(16)  Where a plan has a transfer agreement within the meaning of  section
16(1) of the Act, the reviewer shall establish the basis for transfers so
that no transfer under it will impair the solvency of the plan, for which
purpose section 35(2) applies.

(17)  Where employer contributions under a defined benefit provision of a
specified multi-employer plan are based on a fixed rate of dollars and
cents per hour of employment, the reviewer shall perform supplementary
tests to demonstrate that the rate and amount of the contributions are
sufficient to meet the solvency tests, including the normal actuarial cost
and special payments, and where that sufficiency cannot be demonstrated, he
shall so advise the administrator and propose options for implementing
remedial action.

(18)  At or before the earlier of the date on which the administrator
selects an option referred to in subsection (17) and the date on which the
latest actuarial valuation report or cost certificate, or both, referred to
in section 10(2) or 27(4) or statement referred to in section 27(3), as the
case may be, is due, the administrator shall also file the options and
indicate which option will be implemented.

(19)  If an employer has withdrawn from a multi-unit plan and there is an
outstanding solvency deficiency with respect to members who are that
employer's employees, that employer shall make solvency deficiency payments
to the plan in accordance with this section.

(20)  Where a plan has an unfunded liability or a solvency deficiency and
the requirements of this section with respect to special payments differ
from those under the laws of any designated province to which the plan is
also subject, the Superintendent may permit an appropriate variation from
the requirements of this section with respect to the special payments
required.

(21)  Where a fiscal year is longer or shorter than 12 months, the amount
required to be paid under this section shall be increased or reduced
proportionately.

(22)  Plans for specified individuals are subject to such funding
limitations as are imposed by the tax Act.

(23)  Where an insured plan established before January 1, 1967 is funded by
level premiums to pensionable age for each individual member, it shall be
treated as meeting the solvency tests.


Remitting of contributions 
49(1)  The period within which contributions must be remitted under section
40(2) of the Act is a period that ends,

     (a)  in the case of member contributions, 30 days after the end of
the month in which the contributions were received by the employer or were
deducted from the member's remuneration,

     (b)  in the case of employer contributions determined in accordance
with a formula relating to a defined contribution provision,

               (i)  if that formula relates to profits of the employer
and those employer contributions are not minimum required contributions, 90
days after the end of the fiscal year, or

               (ii) if that formula does not so relate or if those
employer contributions are minimum required contributions, 30 days after
the end of the month for which those contributions are payable,

     (c)  in the case of employer contributions under defined benefit
provisions of specified multi-employer plans or multi-unit plans, 30 days
after the end of the month for which those contributions are payable, and 

     (d)  subject to clause (c), in the case of employer contributions
that

               (i)  relate to normal actuarial costs, or

               (ii) are special payments

          in respect of defined benefit provisions that are payable on at
least a quarterly basis, 30 days after the end of each period in respect of
which they are payable.

(2)  Notwithstanding subsection (1)(d) and section 48(3), employer
contributions referred to in subsection (1)(d) payable in respect of the
first quarter after a review date may be made together with those employer
contributions to be paid in respect of the 2nd quarter after it, but they
must include interest from the date when they would have been paid under
subsection (1)(d) to the date of payment, at the same interest rate as was
used in determining the respective employer contributions referred to in
subsection (1)(d). 

(3)  The prescribed requirements referred to in section 40(4) of the Act
are that the requirements of section 40(2) of the Act and subsections (1)
and (2) of this section are met.


Investment requirements
50(1)  In this section,

     (a)  "federal Regulations" means the Pension Benefits Standards
Regulations, 1985 (Canada) (SOR/87-19), as amended from time to time;

     (b)  "investments" includes loans, deposits and derivatives;

     (c)  "Schedule III" means Schedule III to the federal Regulations.

(2)  Notwithstanding anything in this Regulation, in interpreting Schedule
III for the purposes of this section,  expressions used in Schedule III and
defined in the Pension Benefits Standards Act, 1985 (Canada) or in the
federal Regulations have the meanings assigned to them by that Act or those
Regulations, as the case may be, except that references to the
Superintendent are to be deemed to be references to the Superintendent of
Pensions.

(3)  Notwithstanding the provisions of any pension plan or any instrument
governing a plan but subject to this section, the assets of a plan must be
invested, and the investments made, in accordance with Schedule III.

(4)  The references to "1994" in subparagraphs 12(1)(a)(ii), 13(1)(a)(ii)
and 14(a)(ii) of Schedule III are to be treated as reading "1996".

(5)  Where any provisions of Schedule III or of this section or of both
differ from the corresponding provisions under the laws of a designated
province, the Superintendent may, in the case of a plan having members in
that designated province, apply in whole or in part those corresponding
provisions instead of those provisions of Schedule III, this section or
both, as the case may be.


Statement of investment policies and procedures
51(1)  The administrator of a pension plan shall, before the plan is
registered, having regard to all factors that may affect the funding and
solvency of the plan and the ability of the plan to meet its financial
obligations, establish on the plan's behalf a written statement of
investment policies and procedures in respect of the plan's portfolio of
investments, including

     (a)  the categories of investments,

     (b)  diversification of the portfolio,

     (c)  the asset mix,

     (d)  the rate of return expectations,

     (e)  the liquidity of the investments,

     (f)  the lending of cash or securities,

     (g)  the retention or delegation of voting rights acquired through
investments,

     (h)  the method of and the basis for valuation of investments that
are not regularly traded on a public exchange, and

     (i)  related party transactions permitted by section 17 of Schedule
III and the criteria to be used to establish whether the value of a
transaction is nominal or whether a transaction is immaterial to the plan.

(2)  The statement of investment policies and procedures must include a
description of the funding and solvency factors referred to in subsection
(1) and the relationship of those factors to those policies and procedures.

(3)  If the plan has any defined benefit provisions, the administrator
shall provide a copy of the statement of investment policies and procedures
to the plan's actuary on or before the day that is

     (a)  60 days after the establishment of the statement, or

     (b)  the effective date as of which the actuary is appointed,

whichever is the later.

(4)  If the plan allows members to make investment choices, the
administrator shall provide to the members an additional statement
containing

     (a)  sufficient investment options to enable members to make prudent
investment choices, and

     (b)  sufficient information to enable members to make informed
investment decisions,

before the date specified in section 12(1)(c) or the date when the plan
first allows that choice, as the case may be.

(5)  Notwithstanding subsections (1) to (3), if investments are entirely
directed by the members, a statement of investment policies and procedures
is not required, but the administrator shall provide the separate statement
required by subsection (4).


Review, confirmation or amendment of investment statement
52(1)  The administrator shall review and confirm or amend the statement of
investment policies and procedures at least once in each fiscal year.

(2)  If the plan has any defined benefit provisions, the administrator
shall provide a copy of any amendment to the statement of investment
policies and procedures to the plan's actuary within 60 days after the
amendment is made.


Safeguarding of investments
53(1)  The administrator shall ensure that

     (a)  a current record is established and maintained clearly
identifying each of the plan's investments and the name in which each
investment is registered or, if not registered,  held, and

     (b)  subject to section 51(5), the plan's investments are made in
accordance with the statement of investment policies and procedures, the
Act and this Regulation.

(2)  Each of the plan's investments must be registered or held according to
one of the following forms:

     (a)  registration in a name that clearly indicates that the
investment is held in trust for the plan,

     (b)  provided that registration under this clause is permitted by a
custodian agreement, registration in the name of

               (i)  a financial institution acting as custodian,

               (ii) the nominee or subcustodian of a financial
institution that acts as custodian or the nominee of a financial
institution that is the fund holder, or

               (iii)     another person acting directly or indirectly for an
entity referred to in subclause (i) or (ii),

          where the ownership of the investment can be clearly and
indisputably traced through written records back through such a financial
institution to the fund holder's holding of the investment pursuant to
section 39(1) of the Act,

     (c)  registration in the name of a domestic or foreign depository or
clearing agency that is authorized to operate a book-based system, or its
nominee, provided that such registration is permitted by a custodian
agreement, or

     (d)  holding in bearer form, if

               (i)  the investment is not capable of being registered
or registration of it would not be in the best interests of the plan, and

               (ii) the holding in bearer form is part of a
transitional strategy that will be replaced by investment in another form
after a short period.

(3)  For the purposes of subsection (2), "custodian agreement" means a
written trust or custodian agreement between

     (a)  the administrator and the fund holder, where the fund holder is
a financial institution that is also the custodian, or

     (b)  the administrator or fund holder, acting on the plan's behalf,
and a financial institution that is not the fund holder but that is acting
as custodian,

that delegates custodian functions to the financial institution as such
custodian (without necessarily preventing any further subdelegation below
the level of the financial institution custodian).

(4)  The custodian agreement must provide that

     (a)  investments made or held on behalf of the plan under the
agreement

               (i)  constitute part of the plan's pension fund, and

               (ii) will not at any time constitute assets of the
financial institution, nominee or subcustodian or any person other than the
legal owners of the plan's pension fund,

     and

     (b)  records are to be maintained that are sufficient to enable
those legal owners' ownership interests in the investments to be traced at
any time through every stage in the investment process.

(5)  Nothing in this section relieves any entity that is a fund holder from
any of its obligations or duties under the Act or this Regulation.


General investment rules
54(1)  An officer or employee of an employer, a trustee or administrator of
a plan or a trade union or other association of employees any of whose
members are members of a plan or any of its officers or employees shall not
accept or be the beneficiary of, whether directly or indirectly, any fee,
brokerage, commission, gift or other consideration for or on account of any
investment, purchase, sale, payment or exchange made by or on behalf of the
plan.

(2)  The administrator shall not borrow money on behalf of the plan except
where

     (a)  the borrowing is necessary to cover a short term contingency
and is for a period not exceeding 90 days, and 

     (b)  the market value of plan assets that are subject to any
mortgage, charge, pledge, lien or other security interest effected to
secure that borrowing does not exceed 110% of the amount of the borrowing.


Allocation and distribution of assets on winding-up 
55(1)  The prescribed basis for the methods of allocating and distributing
assets and for the making of payments for the purposes of section 42(1) of
the Act, and the rules prescribed with respect to plan terminations for the
purposes of section 48(2) and (3) of the Act, are as set out in this
section and in sections 48 and 63 of this Regulation.

(2)  Any outstanding solvency deficiency identified in the report filed
under section 51(3) of the Act must be amortized in accordance with this
section.

(3)  Where, at the termination of the plan, there is a solvency deficiency
and payments will continue to be made in accordance with section 48(2) or
(3) of the Act, as the case may be, assets are to be allocated so that each
member or other person who is entitled to receive benefits will receive an
initial amount equal to the product of the commuted value of that benefit
to which he is entitled on the plan's termination and the solvency ratio.

(4)  Where some but not all payments are made under section 48(2) or (3) of
the Act and the plan's assets are not sufficient to pay all the benefits
payable at plan termination, the proceeds are to be allocated and
distributed to the persons entitled under and according to the ratios set
out in subsection (3).

(5)  Where no payments are made under section 48(2) or (3) of the Act and
the plan's assets are not sufficient to pay all the benefits payable at
plan termination, methods of allocating the balance of the assets must meet
the following conditions, with the distribution being made accordingly:

     (a)  assets must be allocated firstly to provide for benefits equal
to the value of contributions, with interest, made by and transferred from
another plan in respect of members and former members;

     (b)  to the extent that assets remain after the initial allocation
under clause (a), those assets must be allocated to provide for accrued
benefits in respect of which there is no unamortized unfunded liability in
place at the date of the commencement of the winding-up of the plan;

     (c)  to the extent that assets remain after the allocation under
clause (b), those assets must be allocated to provide for accrued benefits
in respect of which unfunded liabilities have not been amortized at the
date of the winding-up of the plan.

(6)  An unfunded liability that has not been amortized at the date of the
winding-up has the effect of reducing the benefits for employment which led
to the establishment of the unfunded liability in proportion to the extent
to which those benefits remain unfunded.

(7)  Each unfunded liability is to be dealt with separately and applied
only to the benefits in respect of which it was established.

(8)  Returns or certificates under section 7(3)(a) of the Act must be filed
after termination of the plan until a solvency deficiency is eliminated.

(9)  Within 60 days after the last payment towards the elimination of a
solvency deficiency, the administrator shall file the additional report
required by section 51(4) of the Act, but updated.

(10)  When the updated report referred to in subsection (9) is approved by
the Superintendent, the administrator shall forthwith pay to members and
other persons entitled to benefits the balance of their benefits that was
not previously paid, with a prorated share of the interest earned by the
plan between the plan termination date and the date of payment of the
remaining benefits.

(11)  Any portion of a solvency deficiency that remains undistributed must
be distributed within 5 years after the initial distribution.


     PART 4

     DIVISION AND DISTRIBUTION OF BENEFITS
     ON SPOUSAL RELATIONSHIP BREAKDOWN

Definitions
56(1)  Definitions in section 44.1(1) of the Act apply with respect to the
interpretation of this Part.

(2)  In this Part, 

     (a)  "matrimonial property order" or "order", in addition to having
the meaning in section 44.1(1)(b) of the Act, includes a matrimonial
property agreement;

     (b)  "total entitlement" means the total benefit, or the value of
that benefit, accrued to the member-spouse immediately before the division
under Part 3.1 of the Act and on which that division is to be based under
that Part, before applying any of the provisions of the Matrimonial
Property Act, Part 3.1 of the Act or, except for applying section 59(3),
this Part.


Matrimonial property orders
57   A matrimonial property order must specify

     (a)  the dates when the period of joint accrual of the benefit began
and ended for the purposes of the Matrimonial Property Act,

     (b)  the non-member-spouse's share, having regard to section 44.6(4)
of the Act or, where distribution is to be delayed under section
58(2)(c)(ii) or (iii), how the amount of that share is to be calculated at
that future time, and

     (c)  subject to section 58, how that share is to be distributed.


Division and distribution of benefits
58(1)  The conditions prescribed for the purposes of sections 44.5 and
44.7(3) of the Act, and the manner in which benefits are to be divided and
the non-member-spouse's share distributed for the purposes of section 44.5
of the Act, are as set out in this section.

(2)  The non-member-spouse's share may

     (a)  to the extent that a right to a pension has not vested in the
member-spouse, at the non-member-spouse's option, be paid as a lump sum or,
if permitted by that person's own pension plan, transferred to that plan,

     (b)  to the extent that such a right is vested and, at the time of
the marriage breakdown, the member-spouse is not yet within 10 years of
pensionable age and has not yet commenced to receive a pension, at the
non-member-spouse's option, be transferred in any manner specified, and
subject to all the conditions set out, in section 30(2) of the Act, but to
a vehicle belonging to the non-member-spouse, or

     (c)  if such a right is fully vested and at that time the
member-spouse is within that 10-year period or has attained pensionable
age, and has not yet commenced to receive a pension, at the
non-member-spouse's option,

               (i)  be transferred in accordance with an option
specified in clause (b),

               (ii) be so transferred when the member-spouse ultimately
terminates, commences his pension or dies or when the plan terminates, or

               (iii)     if the plan so provides, be paid as a pension from
the plan to the non-member-spouse when the member-spouse ultimately
terminates, commences his pension or dies or when the plan terminates.

(3)  Notwithstanding subsection (2), if any of the circumstances described
in section 45(1)(a) or (b) applies with respect to the share, the share
may, at the option of the non-member-spouse, be paid to the
non-member-spouse.

(4)  Where a pension has already commenced to be paid, the
non-member-spouse's share is to be paid in the form of a pension or, if the
plan so permits, the value of that share may be transferred in accordance
with an option referred to in subsection (2)(b).


Calculation of benefits
59(1)  The total entitlement, total pre-division benefit and
non-member-spouse's share are to be calculated in the manner set out in
this section.

(2)  The proportion prescribed for the purpose of section 44.6(4) of the
Act is that proportion of the total period for which the benefit was
accruing that is represented by the period between the beginning and end
dates referred to in section 57(a).

(3)  The total entitlement, to be calculated at the same time as the total
pre-division benefit,

     (a)  to the extent that a right to a pension has not vested in the
member-spouse, is equal to the value of the member's contributions, if any,
with interest,

     (b)  subject to subsection (4), to the extent that such a right is
vested and if the member-spouse has not yet commenced to receive a pension
and the non-member-spouse does not make the choice, if applicable, given by
clause (c), is equal to the commuted value of the pension, calculated as if
the member-spouse had terminated membership on the date mentioned in the
order as the end of the period of joint accrual of the benefit and on the
assumption that the member-spouse will commence to receive the pension at
pensionable age or on the date mentioned in the order, if he has already
reached pensionable age,

     (c)  where the non-member-spouse is entitled to choose and chooses
the method of distribution set out in section 58(2)(c)(ii), is the
actuarial present value of the member's pension or the value of any other
benefit as at the date when it is to be received or commence to be
received,

     (d)  where the non-member-spouse is entitled to choose and chooses
the method of distribution set out in section 58(2)(c)(iii), is the pension
itself, or

     (e)  where the member-spouse has already commenced to receive a
pension, is the pension itself, 

and, for the avoidance of any doubt, is to exclude any value deriving from
the member-spouse's having made any additional voluntary contributions or
optional ancillary contributions where no pension has yet commenced to be
paid.

(4)  The total pre-division benefit is to be calculated according to the
following formula:
     
          where

          A    =    the total pre-division benefit

          B    =    the total entitlement

          C    =    the period between the beginning and end dates
referred to in subsection (2)

          D    =    the period during which the total entitlement
accrued.

(5)  The non-member-spouse's share is to be calculated as the total
pre-division benefit multiplied by the fractional proportion of it awarded
or given to the non-member-spouse in the matrimonial property order.


Adjustment of member- spouse's share
60   The manner in which the administrator must adjust the member-spouse's
share, after the division, for the purposes of section 44.8 of the Act, is
that

     (a)  the adjustment results in the share after and as a consequence
of the division being such that the plan neither gains nor loses, and

     (b)  the adjustment calculation follows generally accepted actuarial
principles.


Fees
61(1)  The maximum amount prescribed for the purposes of section 44.9 of
the Act is  

     (a)  in the case of a pension plan containing only defined benefit
provisions, $500, 

     (b)  in the case of a pension plan containing only defined
contribution provisions, $150, and 

     (c)  in the case of a pension plan containing both defined benefit
and defined contribution provisions, $650. 

(2)  The fee under section 44.9 of the Act is payable in equal proportions
by the spouses.

(3)  The administrator may deduct a spouse's share of the fee from any
benefit payment that is to be made to or on behalf of that spouse.


Filing of documents with administrator
62   For the purposes of Part 3.1 of the Act and this Part, a matrimonial
property order is filed with the administrator if it or a certified copy of
it is served on the administrator in a manner referred to in section 63(a)
or (b) of the Act, as the case may be, with the onus of proving proper
service resting on the server.


     PART 5

     TERMINATION, WINDING-UP, WITHDRAWAL
     AND SUCCESSION

Rules on plan termination and MUPP employer withdrawal
63(1)  The rules prescribed for the purposes of section 48(2) and (3) of
the Act respecting the making of payments by employers are as set out in
section 48.

(2)  If a participating employer withdraws in the circumstances described
in section 48(3) of the Act, 

     (a)  the report that would be required by section 51(3) of the Act
if the plan were terminating must be filed within 60 days after the
withdrawal,

     (b)  the payments required of that employer by section 48(3) of the
Act are to be determined by the method specified in the plan and in
accordance with section 38 of the Act and section 48 of this Regulation,
and 

     (c)  the members and other persons affected by the withdrawal are to
receive benefits, reduced according to the solvency ratio applying to that
employer's share of the plan's assets and liabilities as at the time of the
withdrawal, forthwith after the Superintendent approves the report referred
to in clause (a).

(3)  After all outstanding solvency deficiencies attributable to the
withdrawing employer referred to in subsection (2) are paid off, the
administrator shall pay the remaining balance of the benefits in accordance
with section 55(10).

(4)  The administrator shall ensure that each employer withdrawing from a
multi-unit plan who is responsible for making special payments in respect
of a solvency deficiency remits those special payments.

(5)  Where a multi-unit plan is terminated, each participating employer's
share of the solvency deficiency is to be determined by the method
specified in the plan.


Qualifications for signing termination report
64   A report under section 51(3) of the Act, in respect of 

     (a)  an insured plan, may be prepared by any person so authorized by
the insurance business, or

     (b)  a plan that consists solely of defined contribution provisions,
may be prepared by a representative of the fund holder who is so authorized
by that fund holder, by the administrator or by another person approved by
the Superintendent.


Predecessor and successor plans and employers
65(1)  In this section,

     (a)  "active plan" means a pension plan to which contributions will
be made on a current basis and in which benefits in respect of future
employment will accrue, and "inactive plan" means a plan that is not an
active plan;

     (b)  "plan transfer" means a transaction referred to in subsection
(2);

     (c)  "predecessor employer" means, where there are 2 or more
employers involved in a plan transfer, the employer from whose employment
members are transferred;

     (d)  "predecessor plan" means the pension plan from which members
are transferred in a plan transfer;

     (e)  "successor employer"  means, where there are 2 or more
employers involved in a plan transfer, the employer to whose employment
members are transferred;

     (f)  "successor plan" means the pension plan to which members are
transferred in a plan transfer.

(2)  With reference to section 55 of the Act, this section applies where
all or a specific and identifiable class or group of the members of a plan
become members of another plan that is an active plan, due to the disposal
of all or part of an employer's business, undertaking or  assets, to a
merger between an employer and another entity, to the merger of plans or to
the division of a plan of one employer.

(3)  Nothing in this section precludes any other action or inaction
available pursuant to or required by any other provision of the Act or this
Regulation.

(4)  The plan transfer is to be treated as not in itself effecting or
resulting in any break in or cessation of employment or plan membership for
the purposes of the Act or this Regulation including, without placing any
limitation on those purposes, the purposes of determining

     (a)  the length of employment with respect to any eligibility
condition of the successor plan for the purposes of section 22 of the Act,

     (b)  whether a pension vests in a member of either plan, or

     (c)  whether the commuted value of a pension under either plan is
locked in under section 27 of the Act,

and, for the purposes of determining any matter referred to in clause (a),
(b) or (c), the employee's employment with the predecessor and successor
employers or, where the plan transfer is due to the merger or division of
the plan or plans for one employer, the employee's total employment with
that employer, shall be taken into account.

(5)  If a successor employer assumes responsibility for a predecessor
plan's assets and liabilities relating to members of the predecessor plan
transferring as a result of the plan transfer, those assets and liabilities
may,

     (a)  subject to the condition set out in subsection (8), be
transferred from the predecessor plan to an existing active plan of which
the successor employer is the administrator to become part of that plan's
assets and liabilities,

     (b)  subject to the condition set out in subsection (9), be
transferred from the predecessor plan to a new plan to be administered as
an active plan by the successor employer,

     (c)  where a predecessor plan will continue to exist and only part
of that plan's membership is transferring as a result of the plan transfer,
be transferred from the predecessor plan to a new inactive plan to be
administered by the successor employer under the same rules and terms as
the predecessor plan except for its being inactive and subject to the
condition set out in subsection (9), or

     (d)  if the successor employer has assumed responsibility for the
whole of the predecessor plan, be maintained in the predecessor plan with
that plan being administered by the successor employer under the condition
that there is to be no change made to the plan except amendments to make it
inactive and to provide that future service of the transferring members is
to accrue in an existing active plan of the successor employer.

(6)  Where the successor plan and an inactive plan referred to in
subsection (5)(c) or (d) terminate, the successor plan is to be treated as
having no surplus assets unless all liabilities under that inactive plan
have been fully discharged.

(7)  If the successor employer does not assume responsibility for any of
the predecessor plan's assets and liabilities, then, subject to subsection
(4), the predecessor plan, as it relates to the members transferring as a
result of the plan transfer, is terminated.

(8)  The condition referred to in subsection (5)(a) is that the transfer of
assets and liabilities requires the prior written consent of the
Superintendent, to receive which

     (a)  the predecessor plan's administrator must have filed a report
that is acceptable to the Superintendent

               (i)  showing that plan's assets, liabilities and the
allocation of unfunded liabilities or excess assets (if applicable) and, if
the predecessor plan will continue to exist, the impact of the transfer on
the predecessor plan, and

               (ii) listing the accrued benefits and the length of
service for each transferring member,

     and

     (b)  the successor employer must file a report showing the impact of
the transfer on the successor plan.

(9)  The condition referred to in subsection (5)(b) and (c) is that the
transfer requires the prior written consent of the Superintendent, to
receive which subsection (8)(a) applies.


     PART 6

     MISCELLANEOUS PROVISIONS

Repayment of funds wrongfully transferred
66(1)  Where, in the opinion of the Superintendent, an administrator has
transferred money out of a pension plan in contravention of section 57(3)
of the Act or of the terms and conditions referred to in section 57(4) of
the Act, the Superintendent may make an order requiring the person who
currently holds the money to repay the money, with any earnings on it, to
the plan.

(2)  If the person holding the money does not repay the money transferred,
with interest, within the period specified in the order, the Superintendent
may apply to the Court of Queen's Bench by originating notice on 3 days'
notice, supported by an affidavit, for an order to compel the payment.

(3)  The originating notice must be served on the person holding the money
and on the administrator who transferred the money.

(4)  The Court may make the order if it is satisfied that the money was
originally transferred out of the plan in contravention of section 57(3) of
the Act or of the terms and conditions referred to in section 57(4) of the
Act, and may make the order subject to any conditions that the Court
considers appropriate.


Surplus and excess assets 
67(1)  The conditions prescribed for the purposes of section 58(1)(b) of
the Act are as set out in subsections (2) to (7).

(2)  The administrator must provide a written notice containing information
acceptable to the Superintendent to the members and former members of the
plan and to a trade union that is a certified bargaining agent, within the
meaning of the Labour Relations Code, in relation to an employer any of
whose employees are members of the plan, 

     (a)  where the plan provides for the payment or transfer, at least
30 days before submitting a request to the Superintendent for a notice of
consent referred to in section 58(1)(c) of the Act, and

     (b)  where the employer wishes to establish a claim referred to in
section 58(1)(a) of the Act, at least 90 days, but not more than 180 days,
before submitting that request.

(3)  Forthwith after the result of any attempt to obtain the consent to a
proposal required by section 58(2) of the Act becomes known, the
administrator must inform the persons referred to in subsection (2) of that
result by the same method of communication as was used in attempting to
obtain that consent.

(4)  The administrator must file a copy of the notice to be provided under
subsection (2) at least 30 days before the date by which subsection (2)
requires it to be provided, and must file a statement that the notice has
been provided under subsection (2) forthwith after its provision.

(5)   If the plan is not being wound up, the administrator must ensure that
the payment or transfer of excess assets does not result in the plan's
failing to meet the solvency tests or that,

     (a)  if the plan consists solely of defined contribution provisions,
the remaining excess assets after the payment or transfer amount to less
than one fiscal year's employer contributions or such other amount as the
Superintendent considers appropriate, or

     (b)  if the plan contains defined benefit provisions, the remaining
excess assets after the payment or transfer amount to less than the greater
of

               (i)  employer contributions relating to the normal
actuarial costs for 2 fiscal years, and

               (ii) 125% of the plan's liabilities determined on a plan
termination basis less the plan's going concern liabilities,

     as stated in the most recent actuarial valuation report or cost
certificate filed, or such other amount as the Superintendent considers
appropriate. 

(6)  The administrator must provide any information or documents that the
Superintendent requires to enable the issuing a notice of consent under
section 58(1)(c) of the Act.

(7)  The notice to be provided under subsection (2) may, without limiting
any other effective mode of service,  be sent by ordinary mail to the last
address known to the administrator of a member or former member.

(8)  The Superintendent may attach conditions and limitations to a consent
referred to in section 58(1)(c) of the Act.

(9)  The classes of other persons prescribed for the purposes of section
58(2)(b) of the Act are, to the extent that they remain entitled to any
benefit under the plan, spouses of deceased members and former members and
non-member-spouses.


Exemptions 
68(1)  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 Pension Plan or
any successor to such a plan;

     (c)  a plan that is supplemental to a plan referred to in clause (a)
or (b) or any successor to such a plan;

     (d)  a supplemental pension plan under which the employer is, will
be or, in the case of a terminated plan, was required to make contributions
on behalf of the members if the benefits provided or the contributions
payable under that supplemental plan consist entirely of benefits or
contributions, as the case may be, in excess of the maximum benefit or
contribution limit imposed by the tax Act on the plan to which it is
supplemental. 

(2)  A plan established before January 1, 1987 is exempt from the
requirements of section 21(1)(g) or 42(2) of the Act, or both, if the
Superintendent considers that the provisions of the plan relating to the
allocation and distribution of its surplus or excess assets during the
continuation of the plan or on winding-up, or both, as the case may be, are
unclear, and notifies the administrator in writing that the plan need not
be amended in order that the plan may comply with section 20 of the Act in
relation to that provision or those provisions.

(3)  The administrator and fund holder of a specified multi-employer plan
or a multi-unit plan are exempt from section 40(4) of the Act.

(4)  Benefits insured under a contract issued under the Government
Annuities Act (Canada) are exempt from the application of the Act and this
Regulation.  

(5)  Where 

     (a)  a plan provides a benefit or allocates surplus or excess assets
in respect of a person entitled to a benefit and the benefit or surplus or
excess asset allocation is in excess of the maximum benefit or contribution
limit applicable to the plan under the tax Act, or

     (b)  the commuted value of a benefit, or the value of optional
ancillary contributions with interest, is in excess of the maximum limit
that can be transferred to another plan or to an RRSP under the tax Act, 

then the amount of that benefit, surplus or excess asset allocation or
commuted value that is in excess of that maximum limit is exempt from
section 27(1) and (2) of the Act and the locking-in requirement of section
22.1(5) of the Act.

(6)  Where 

     (a)  the administrator of a specified multi-employer plan (in this
subsection called the "Alberta plan") that has not received the approval of
the Superintendent under section 23(3) of the Act has entered into a
transfer agreement referred to in section 16(1) of the Act with the
administrator of a pension plan of a jurisdiction other than Alberta that
would be eligible for designation as a specified multi-employer plan if it
fell under the Act (in this subsection called the "non-Alberta plan"), and

     (b)  the transfer agreement provides for the transfer of
contributions between the plans for an employee who temporarily leaves
employment covered by the non-Alberta plan and enters employment covered by
the Alberta plan, 

contributions that are subject to transfer under the transfer agreement are
exempt from section 27(1) and (2) of the Act and the employee is not to be
treated as a member of the Alberta plan, notwithstanding section 1(1)(t) of
the Act.

(7)  Where a plan gives a member the right to elect to purchase a deferred
pension described in section 30(2)(c)(i) of the Act with the commuted value
of his accrued benefit under a defined contribution provision prior to his
termination of membership, death, pension commencement or the termination
of the plan, the commuted value of that deferred pension is exempt from
sections 30 and 31(6), and the locking-in requirement of section 22.1(5),
of the Act, unless the plan provides otherwise.

(8)  Where the option chosen under section 48(18) has been implemented and
the amount of contributions remains insufficient to cover the cost of
benefits, the specified multi-employer plan is exempted from the
application of section 56(1) of the Act if, on application to the
Superintendent, the Superintendent considers that it would create an undue
burden on the plan to apply that provision and has approved that exemption
and subject to such terms and conditions as the Superintendent imposes and
either in whole or in part as directed by the Superintendent.


Transitional - registration of amendments
69   Notwithstanding section 27(2), amendments that are required to bring a
pension plan that was a registered plan immediately before the commencement
of the Employment Pension Plans Amendment Act, 1999 into compliance with
the Act following the amendments enacted by that amending Act may be filed
the next time the plan is amended following that commencement, but in any
case not later than December 31, 2000.


Transitional - pre-1987 special payments
70(1)  In this section, "pre-1987 special payments" means payments defined
as special payments in, and established before January 1, 1987 under, the
regulations under the former Act.

(2)  The references in sections 2(2)(b)(ii) and 49(1)(d)(ii) to special
payments include pre-1987 special payments.

(3)  Subject to section 48(4), an employer shall pay into a plan, in
addition to the payments referred to in section 48(3), pre-1987 special
payments.


Transitional - LIRAs, etc.
71(1)   In addition to the list under section 38(1), the lists of LIRAs,
LIFs and LRIFs established and maintained under section 30, 30.1 and 30.2
respectively of the former Regulation continue in force until the end of
2000 and a financial institution that had any such vehicle on such a list
immediately before the commencement of section 38(1) is deemed to be on the
list established under section 38(1) from that commencement until the end
of 2000, with respect to that type of vehicle.

(2)  Subject to section 39(14) and sections 40(2) and 41(2), as they
incorporate section 39(14), with those provisions prevailing in the event
of any inconsistency, a form of LIRA, LIF or LRIF that would have been in
compliance with the former Regulation, as it existed immediately before the
commencement of this subsection, may be used until the end of 2000.


Amendment - audited financial statements
72   Section 1(1)(a)(ii)(A) is repealed and the following is substituted:

     (A)  by or under the auspices of a public accounting firm within the
meaning of the Regulated Accounting Profession Act, and


Repeals
73(1)  The Employment Pension Plans Regulation (AR 364/86) is repealed.

(2)  Section 69 is repealed on January 1, 2001.

(3)  Section 70 is repealed on January 1, 2002.

(4)  Section 71 is repealed on January 1, 2001.


Coming into force
74(1)  Subject to this section and section 73(2) to (4), this Regulation
comes into force on March 1, 2000.

(2)  The words "or excess" in section 6(5)(a) and (b) come into force if
and when those words are incorporated, in effect, into Schedule 2 to the
Government Fees and Charges Review Act under the heading "Fees under the
Employment Pension Plans Act in relation to the Employment Pension Plans
Regulation (AR 364/86)", in section 2 under that heading.

(3)  Section 72 comes into force on the Proclamation of section 3 of the
Regulated Accounting Profession Act.


     SCHEDULE 1

     FORM 1
     (Sections 39, 40, 41 and 43)

     SPOUSE'S DECLARATION TO GIVE UP MINIMUM
     60% JOINT AND SURVIVOR PENSION

I,                  , am the "spouse" (as described below) of            
[insert name of pensioner/owner].  The pensioner/owner earned benefits
under a pension plan regulated by the Employment Pension Plans Act ("the
Act").

Being the pensioner/owner's "spouse" means that, at  [insert date when the
pensioner/owner's pension is to start], I will:
     
     

[NOTE:  Here, the requirements established by the pension plan for meeting
its definition of "spouse" should be set out.]

I understand that the Act requires that the benefits earned under the plan
must be paid as at least a 60% joint and survivor pension.  This means that
if the pensioner/owner starts to receive a pension and dies before I do,
survivor payments equal to at least 60% of the original amount will
continue to me for my lifetime.

However, I understand that if I choose to sign this waiver form and it is
filed with the plan administrator/financial institution, I give up my
rights to the minimum 60% joint and survivor pension.  I further understand
that signing this waiver means that the pensioner/owner may elect a pension
that

     (a)  gives me a lower survivor benefit than the 60% joint and
survivor pension, or

     (b)  gives me no survivor benefit at all

and that the pensioner/owner has no obligation to grant me any benefit
under the pension plan or other vehicle whatsoever.

Nevertheless, I give up my rights to the minimum 60% joint and survivor
pension required by the Act. 

I certify that

     (a)  I have read this form and understand it,

     (b)  I have read and reviewed the pensioner's retirement statement
or a statement from the financial institution showing the balance in the
owner's account and know the amount of the benefit I am giving up,

     (c)  I am signing this form of my own free will,

     (d)  the pensioner/owner is not present while I am signing this
form, and

     (e)  I realize that

               (i)  this form only gives a general description of the
legal rights I have under the Act and the regulations under the Act, and

               (ii) if I wish to understand exactly what my legal
rights are, I must read the Act and the regulations under the Act and seek
legal advice.

To give up my rights mentioned above, I sign this waiver form at  
(city/town)       (province)   , this     day of             ,         
     (signature of spouse)      

I,  (print name of witness)  , of  
     (print address of witness)                    
do witness the signature of the spouse who signed this form before me
outside of the presence of the pensioner/owner.
     (signature of witness)     


     FORM 2
     (Sections 39, 40, 41 and 43)

     SPOUSE'S DECLARATION TO PERMIT
     COMMUTATION DUE TO SHORTENED LIFE
     OR TAKING NON-RESIDENCY STATUS

I,   , am the "spouse" (as described below)
of    [insert name of member/owner].  The member/owner
earned benefits under a pension plan regulated by the Employment Pension
Plans Act ("the Act").

Being the member/owner's "spouse" means that, at [insert date when the
application to withdraw the money as a lump sum is made], I am:
     
     

[NOTE:  Here, the requirements established by the pension plan for meeting
its definition of "spouse" should be set out.]

I understand that the Act requires that the benefits earned under the plan
must be paid as at least a 60% joint and survivor pension.  This means that
if the member/owner starts to receive a pension and dies before I do,
survivor payments equal to at least 60% of the original amount will
continue to me for my lifetime.

However, I understand that if I choose to sign this waiver form and it is
filed with the plan administrator/financial institution, I give up my
rights to the minimum 60% joint and survivor pension.  I further understand
that signing this waiver means that the member/owner may elect to take the
earned benefits as

     (a)  a lump sum cash payment, or

     (b)  a series of payments for a fixed period,

and that this may give me no survivor benefit at all.

Nevertheless, I give up my rights to everything under the pension plan.

I certify that

     (a)  I have read this form and understand it,

     (b)  I have read and reviewed the member's retirement statement or a
statement from the financial institution showing the balance in the owner's
account and know the amount of the benefit I am giving up, 

     (c)  I am signing this form of my own free will,

     (d)  the member/owner is not present while I am signing this form,
and

     (e)  I realize that

               (i)  this form only gives a general description of the
legal rights I have under the Act and the regulations under the Act, and

               (ii) if I wish to understand exactly what my legal
rights are, I must read the Act and the regulations under the Act and seek
legal advice.

To give up my rights mentioned above, I sign this waiver form at  
(city/town)       (province)   , this     day of             ,            
     (signature of spouse)      

I,  (print name of witness)  , of  
     (print address of witness)                    
do witness the signature of the spouse who signed this form before me
outside of the presence of the member/owner.
     (signature of witness)     


     SCHEDULE 2
     (Section 38(2))

     APPLICATION FOR INCLUSION ON
     LIST OF ACKNOWLEDGED
     FINANCIAL INSTITUTIONS

I hereby apply to have the following financial institution, on  its behalf
and on the basis of this application (including the certification below)
and any endorsements and addendums related thereto, acknowledged under
section 38 of the Employment Pension Plans Regulation and placed on the
Superintendent's list of financial institutions for each type of contract
indicated below.


1.   Name of Financial Institution:     

2.   Type of Locked-in Contract(s) ___LIRA ___LIF  ___LRIF

3.   Name of Authorized Signing Officer:     

4.   Title of Authorized Signing Officer:    

5.   Mailing Address:    
          
Telephone number:                     Fax number:      
e-mail address:     

I certify that:

A copy of the attached addendum/endorsement will be attached to every
contract of the applicable type.

                                                                                
Signature of Authorized Officer signing Date          
on behalf of the Financial Institution


     SCHEDULE 3
     (Section 45(2)(b))

     DECLARATION ACCOMPANYING APPLICATION
     FOR LUMP-SUM PAYMENT

I declare that the sums in my accounts in or in respect of all of the
following retirement savings vehicles that I own total $                   :

     (a)  defined contribution provisions of any pension plan;

     (b)  life income funds;

     (c)  locked-in retirement income funds; 

     (d)  locked-in retirement accounts.

          (Date)                                            (Signature)             


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

     Alberta Regulation 36/2000

     Government Fees and Charges Review Act
     Employment Pension Plans Act

     FEES (REDUCTION OF CERTAIN FEES TO BE CHARGED BY
     THE NEW EMPLOYMENT PENSION PLANS
     REGULATION) REGULATION

     Filed:  February 23, 2000

Made by the Lieutenant Governor in Council (O.C. 44/2000) on February 23,
2000 pursuant to section 1(6) of the Government Fees and Charges Review
Act.


WHEREAS the Government Fees and Charges Review Act, in section 1 of that
Act and in section 2 of the portion of Schedule 2 entitled "Fees under the
Employment Pension Plans Act in relation to the Employment Pension Plans
Regulation (AR 364/86)", temporarily fixes the fees in relation to the
regulations under the Employment Pension Plans Act and generally suspends
the right to alter those fees other than by Act;

AND WHEREAS section 1(6) of the Government Fees and Charges Review Act
allows a reduction in those fees by regulation;

AND WHEREAS the following provision reflects only decreases or potential
decreases of the fees that would otherwise be charged;

NOW THEREFORE it is provided as follows:


Reduction of fees for excess assets
1   With reference to those fees specified in section 2(6) of the portion
of Schedule 2 to the Government Fees and Charges Review Act entitled "Fees
under the Employment Pension Plans Act in relation to the Employment
Pension Plans Regulation (AR 364/86)", those fees are to be reduced to the
extent, where applicable, that they would be if that section 2(6) were
amended by adding "or excess" after "surplus" in clauses (a) and (b) of
that subsection.


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

     Alberta Regulation 37/2000

     Health Disciplines Act

     EMERGENCY MEDICAL TECHNICIANS AMENDMENT REGULATION

     Filed:  February 23, 2000

Made by the Director of Health Disciplines and Secretary to the Health
Disciplines Board on December 23, 1999 and approved by the Lieutenant
Governor in Council (O.C. 46/2000) pursuant to section 27 of the Health
Disciplines Act.


1   The Emergency Medical Technicians Regulation (AR 48/93) is amended by
this Regulation.


2   Section 1 is amended

     (a)  by repealing clause (b);

     (b)  by adding the following after clause (c):

               (c.1)     "College" means the Alberta College of Paramedics;


3   Section 5(a)(i)(C) and (ii)(C) are amended by striking out
"Association" and substituting "College".


4   The following is added after section 9:

Emergency Medical Responder
     9.1   An Emergency Medical Responder may, under medical control and
with an ongoing medical audit, provide the health services referred to in
sections 10 and 12(1) while engaged

               (a)  in an ambulance practicum as part of a program
approved under section 3, and while under the direct supervision of a
registered Emergency Medical Technician-Ambulance or a registered Emergency
Medical Technologist-Paramedic, or

               (b)  in a hospital practicum as part of a program
approved under section 3, and while under the direct supervision of a
physician or a registered nurse.


5   The following is added after section 10:

Emergency Medical Technician-Ambulance
     10.1   An Emergency Medical Technician-Ambulance may, under medical
control and with an ongoing medical audit, provide the health services
referred to in sections 11 and 12(2) while engaged

               (a)  in an ambulance practicum as part of a program
approved under section 3, and while under the direct supervision of a
registered Emergency Medical Technologist-Paramedic, or

               (b)  in a hospital practicum as part of a program
approved under section 3, and while under the direct supervision of a
physician or a registered nurse.


6   Section 16 is amended by striking out "Association" and substituting
"College".


7   Sections 2, 3 and 6 come into force in April 1, 2000.


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

     Alberta Regulation 38/2000

     Agriculture Financial Services Act

     AGRICULTURE FINANCIAL SERVICES AMENDMENT
     REGULATION, 2000 (NO. 1)

     Filed:  February 23, 2000

Made by the Lieutenant Governor in Council (O.C. 47/2000) on February 23,
2000 pursuant to section 53 of the Agriculture Financial Services Act.


1   The Agriculture Financial Services Regulation (AR 174/94) is amended by
this Regulation.


2   Section 49.1 is amended 

     (a)  in subsection (1)

               (i)  in clause (a) by striking out "3" and substituting
"5";

               (ii) in clause (c) by striking out "with respect to a
claim year"; 

               (iii)     by repealing clause (d) and substituting the
following:

                         (d)  "reference margin" means the average of
an applicant's program margins for 3 of the 5 years immediately preceding a
claim year that have the highest program margins and as may be adjusted by
the Corporation to take into account structural change;

     (b)  by adding the following after subsection (1.1):

     (1.2)  For the purposes of subsection (1)(d), in determining the
reference margin, 

               (a)  a year having the highest program margin may only
be considered once if that year remains in any of the subsequent years in
the 5-year period as the year with the highest program margin, but

               (b)  that year having the highest program margin may be
considered again in the subsequent years if, in making the determination,
the amount of the program margin for that year is reduced to an amount that
is equal to or less than the program margin for that subsequent year that
has the next highest program margin.

     (c)  in subsection (2) by striking out "the 3" and substituting "at
least the 5";

     (d)  in subsection (3) by striking out "claim". 


3   Section 49.4 is amended by adding the following after subsection (5): 

     (5.1)  In determining under subsection (5) an amount to be deducted
from a compensation payment to be made to an applicant, the Corporation
may, in respect of contributions made by the Crown, take into consideration
the maximum contribution that would be allowable, less an amount that would
be expected to be interest.

     (5.2)  In making its determination for the purposes of subsection
(5), the Corporation may take into consideration the contribution referred
to in subsection (5.1) even though the applicant, in the applicant's own
right, may not have made a contribution to the Net Income Stabilization
Account. 


4   The following is added after section 49.8:

Transitional re 1998 and subsequent years
     49.9(1)  This Part as amended by the Agricultural Financial Services
Amendment Regulation, 2000 (No. 1) applies in respect of the 1998 claim
year and subsequent years.

     (2)  Notwithstanding anything to the contrary, in respect of the 1998
claim year and applications for compensation for that claim year, 

               (a)  the end of the day on February 29, 2000 is, for the
purpose of section 49.5(1), the time by which an application for
compensation must be made,

               (b)  an application for compensation that is made by the
applicant to the Corporation, accompanied by the application fee, not later
than the time referred to in clause (a) is considered to be an application
made in accordance with section 49.5(1) and for the purposes of section
49.5(1.1), and 

               (c)  section 49.5(1.1) to (5) apply. 


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

     Alberta Regulation 39/2000

     Dower Act

     FORMS REGULATION

     Filed:  February 23, 2000

Made by the Lieutenant Governor in Council (O.C. 49/2000) on February 23,
2000 pursuant to section 27 of the Dower Act.


Forms prescribed
1   The forms in the Schedule are the forms prescribed for the purposes of
the sections indicated on them.


Expiry
2   For the purpose of ensuring that this Regulation is reviewed for
ongoing relevancy and necessity, with the option that it may be repassed in
its present or an amended form following a review, this Regulation expires
on March 31, 2005.


Repeal
3   The Forms Regulation (AR 470/81) is repealed.


     SCHEDULE

     FORM A

     DOWER ACT
     (Sections 4 and 6)

     CONSENT OF SPOUSE


I,                                    , being married to                    
             do hereby give my consent to the disposition of our homestead,
made in this (or the annexed) instrument, and I have executed this document
for the purpose of giving up my life estate and other dower rights in the
property given to me by the Dower Act, to the extent necessary to give
effect to the disposition.
                                  
     (Signature of Spouse)

     (NOTE:  If this consent is being annexed to the instrument making the
disposition, section 4(5) of the Act requires that the person signing this
consent must also sign the instrument)


     FORM B

     DOWER ACT
     (Section 4)

     AFFIDAVIT

I,   , of      
                               , make oath and say:


1   I am the transferor (or mortgagor, lessor or encumbrancer, as the case
may be) (or the agent acting under power of attorney in my favour
registered in the Land Titles Office on      (date)         as instrument
number             granted by the transferor, mortgagor, or encumbrancer)
named in the within (or annexed) instrument.

2   I am (or my principal is) not married.
     or
Neither myself nor my spouse (or my principal nor my principal's spouse)
have resided on the within mentioned land at any time since our (or their)
marriage.
     or
I am (or my principal is) married to    
being the person who executed the release of dower rights registered in the
Land Titles Office on        (date)          as instrument number          
.
     or
A judgment for damages was obtained against me by my spouse (or my
principal by my principal's spouse) and registered in the Land Titles
Office on        (date)          as instrument number           .

SWORN BEFORE ME at  )
in the Province of       )
on        (date)    )    
                         )
A Commissioner, etc. (or
 as the case may be)



     FORM C

     DOWER ACT
     (Sections 5, 6 and 9)

     CERTIFICATE OF ACKNOWLEDGMENT BY SPOUSE

1   This document was acknowledged before me by   
apart from her husband (or his wife).

2                                          acknowledged to me that she (or
he)

     (a)  is aware of the nature of the disposition (or agreement),

     (b)  is aware that the Dower Act gives her (or him) a life estate in
the homestead and the right to prevent disposition of the homestead by
withholding consent,

     (c)  consents to the disposition (or agreement) for the purpose of
giving up the life estate and other dower rights in the homestead given to
her (or him) by the Dower Act, to the extent necessary to give effect to
the said disposition (or agreement),

     (d)  is executing the document freely and voluntarily without any
compulsion on the part of her husband (or his wife).

Dated at                                             in the Province of     
                 on    (date)     
                                          
     (Title of officiating officer)


     FORM D

     DOWER ACT
     (Section 7)

     RELEASE OF DOWER RIGHTS

To the Registrar of Land Titles.

Take notice that I    (name of spouse)   , being the wife (or husband) of   
(name of married person)    of    (address)    in the Province of           
         , who is the registered owner of the following land, namely:

hereby release to my husband (or wife) all my life estate and other dower
rights in the above described land and I hereby discharge my husband (or
wife)                                 his (or her) heirs, executors and
administrators from any claim for dower under the Dower Act in respect of
the land.

SIGNED,              )   
in the presence of        )
                               )
Barrister and Solicitor   )


     FORM E

     DOWER ACT
     (Section 7)

     AFFIDAVIT IN SUPPORT OF DOWER RELEASE

I,                                   , of                                  
in the Province of                         , make oath and say:

1   That I am the wife (or husband) of                         of           
             in the Province of    .

2   That my husband (or wife) is the registered owner of the following
land, namely:

3   That I am aware that the Dower Act gives me a life estate and other
dower rights in the land.

4   That I am executing this release for the purpose of giving up my life
estate and other dower rights in the land.

5   That I am executing this release freely and voluntarily without any
compulsion on the part of my husband (or wife).

SWORN before me at                      )
in the Province of                                )
on              (date)                )                         
                    )
Barrister and Solicitor       )



     FORM F

     DOWER ACT
     (Section 19)

     ELECTION

To the Registrar of Land Titles.

Take notice that I    (name of spouse)   , being the widow (or widower) of  
  (name of deceased married person)    formerly of    (address)    in the
Province of                        , do hereby elect and claim my life
estate under the Dower Act in the land registered in the name of my
deceased husband (or wife) (or in the name of the executor or administrator
of his (or her) estate) and described as follows:

SIGNED              )    
in the presence of       )
                                             )
  (name of witness) )


     FORM G

     DOWER ACT
     (Section 21)

     AFFIDAVIT OF EXECUTOR OR ADMINISTRATOR

I,                        , of                        , make oath and say:

1   I am the executor (or administrator) of the estate of                   
    .

2   To the best of my knowledge, information and belief, the deceased was
not married.
     or
To the best of my knowledge, information and belief, the spouse of the
deceased married person is dead.
     or
To the best of my knowledge, information and belief, neither the deceased
nor the spouse of the deceased have resided on the within mentioned land at
any time since their marriage.
     or
To the best of my knowledge, information and belief, the deceased was, at
the time of death, married to                        , being the person who
executed the release of dower rights registered in the Land Titles Office
on      (date)              as instrument number                        .
     or
A judgment for damages was obtained against the deceased by his (or her)
spouse and registered in the Land Titles Office on        (date)        as
instrument number                        .
     or
The homestead of the deceased consists of land other than the within
mentioned land as determined by the election of the spouse (or the order of
the Court of Queen's Bench) registered in the Land Titles Office on     
(date)              as instrument number                        .

Sworn before me at                           )
in the Province of                           )                          
on             (date)              )

                                                              
(A Commissioner, etc. (or as the case may be))



     FORM H

     DOWER ACT
     (Section 21)

     CONSENT OF SURVIVING SPOUSE


I, (name of surviving spouse), being the surviving spouse of (name of
deceased spouse), do hereby give my consent to the disposition of our
homestead, made in this (or the annexed) instrument, and I have executed
this document for the purpose of giving up my life estate and other dower
rights in the property given to me by the Dower Act, to the extent
necessary to give effect to the disposition.

                                              
     (Signature of surviving spouse)

NOTE: If this consent is being annexed to the instrument making the
disposition, section 4(5) of the Act requires that the person signing this
consent must also sign the instrument.


     Alberta Regulation 40/2000

     Municipal Government Act

     WESTLOCK REGIONAL WASTE MANAGEMENT
     COMMISSION REGULATION

     Filed:  February 23, 2000

Made by the Lieutenant Governor in Council (O.C. 51/2000) on February 23,
2000 pursuant to section 602.02 of the Municipal Government Act.


     Table of Contents

Establishment  1
Members   2
Services  3
Operating deficits  4
Sale of property    5
Profit and surplus  6
Conditions     7


Establishment
1   A regional services commission known as the Westlock Regional Waste
Management Commission is established.


Members
2   The following municipalities are members of the Commission:

     (a)  Westlock County;

     (b)  Town of Westlock;

     (c)  Village of Clyde.


Services
3   The Commission is authorized to provide solid waste management
services.


Operating deficits
4   The Commission may not assume operating deficits that are shown on the
books of any of the member municipalities.


Sale of property
5(1)  The Commission may not, without the approval of the Minister, sell
any of its land, buildings or personal property the purchase of which has
been funded wholly or partly by grants from the Government of Alberta.

(2)  The Minister may not approve a sale under subsection (1) unless the
Minister is satisfied

     (a)  as to the repayment of grants from the Government of Alberta
and outstanding debt associated with that portion of the land, buildings
and personal property to be sold,

     (b)  that the sale would not have a significant adverse effect on
the services the Commission provides, and

     (c)  that the sale will be properly reflected in the rates
subsequently charged to the customers of the Commission.


Profit and surplus
6   Unless otherwise approved by the Minister, the Commission must not

     (a)  operate for the purpose of making a profit, or

     (b)  distribute any of its surplus to its member municipalities.


Conditions
7   The Minister may make an approval under section 5 or 6 subject to any
terms or conditions that the Minister considers appropriate.


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

     Alberta Regulation 41/2000

     Special Areas Act

     SPECIAL AREAS IRRIGATION LEASE REPEAL REGULATION

     Filed:  February 23, 2000

Made by the Lieutenant Governor in Council (O.C. 52/2000) on February 23,
2000 pursuant to section 5 of the Special Areas Act.


1   The Special Areas Irrigation Lease Regulation (AR 115/92) is repealed.


     Alberta Regulation 42/2000

     Electric Utilities Act

     LIABILITY PROTECTION REGULATION

     Filed:  February 23, 2000

Made by the Lieutenant Governor in Council (O.C. 53/2000) on February 23,
2000 pursuant to sections 71 and 72 of the Electric Utilities Act.


     Table of Contents

Liability protection of power pool person    1
Liability protection of market surveillance person     2
Liability protection of transmission person  3
Expiry    4
Coming into force   5


Liability protection of power pool person
1(1)  In this section,

     (a)  "Act" means the Electric Utilities Act;

     (b)  "direct loss or damage" does not include loss of profits, loss
of revenue, loss of production, loss of earnings, loss of contract or any
other indirect, special or consequential loss or damage whatsoever arising
out of or in any way connected with a power pool act;

     (c)  "power pool act" means any act or omission carried out or
purportedly carried out by a power pool person in exercising

               (i)  duties and functions under the Act, or

               (ii) any other duties and functions relating to the
power pool;

     (d)  "power pool person" means

               (i)  the Power Pool Council,

               (ii) each member of the Power Pool Council, other than
the Market Surveillance Administrator,

               (iii)     each officer and employee of the Power Pool
Council,

               (iv) each person that acts at the direction of, or is an
agent or contractor of, the Power Pool Council,

               (v)  each affiliate of a person referred to in subclause
(iv),

               (vi) each person appointed under section 9(1)(b) or (c)
of the Act,

               (vii)     each officer and employee of the persons appointed
under section 9(1)(b) or (c) of the Act,

               (viii)    each person that acts at the direction of, or
is an agent or contractor of, a person appointed under section 9(1)(b) or
(c) of the Act, and

               (ix) each affiliate of a person referred to in subclause
(viii),

          but does not include the Market Surveillance Administrator or a
person referred to in section 9.2(2) of the Act even if that person is
otherwise a power pool person.

(2)  No action lies against a power pool person and a power pool person is
not liable for a power pool act.

(3)  Subsection (2) does not apply

     (a)  where a power pool act is carried out by a power pool person
that is not an individual, if the act constitutes wilful  misconduct,
negligence or breach of contract, or

     (b)   where a power pool act is carried out by a power pool person
who is an individual, if the act is not carried out in good faith.

(4)  Where, as a result of the operation of subsection (3), a power pool
person is liable to another person for a power pool act, the power pool
person is liable only for direct loss or damage suffered or incurred by
that other person.

(5)  Where

     (a)  a legal action has been commenced against a power pool person
for a power pool act, and

     (b)  the power pool person is, as a result of the operation of
subsection (2) or otherwise, not liable,

the Power Pool Council must indemnify that power pool person for, and pay
to that power pool person, all of that power pool person's costs of
defending the legal action, including all reasonable legal expenses and
legal fees on a solicitor and client basis, and the amounts so paid to or
on behalf of that power pool person are recoverable by the Power Pool
Council through charges fixed in accordance with section 11(c) of the Act
and payable by eligible persons exchanging electric energy through the
power pool.


Liability protection of market surveillance person
2(1)  In this section,

     (a)  "Act" means the Electric Utilities Act;

     (b)  "direct loss or damage" does not include loss of profits, loss
of revenue, loss of production, loss of earnings, loss of contract or any
other indirect, special or consequential loss or damage whatsoever arising
out of or in any way connected with a market surveillance act;

     (c)  "market surveillance act" means any act or omission carried out
or purportedly carried out by a market surveillance person in exercising
duties and functions of the Market Surveillance Administrator under the
Act;

     (d)  "market surveillance person" means

               (i)  the Market Surveillance Administrator, and

               (ii) a person referred to in section 9.2(2) of the Act.

(2)  No action lies against a market surveillance person and a market
surveillance person is not liable for a market surveillance act.

(3)  Subsection (2) does not apply where a market surveillance act is not
carried out in good faith.

(4)  Where, as a result of the operation of subsection (3), a market
surveillance person is liable to another person for a market surveillance
act, the market surveillance person is liable only for direct loss or
damage suffered or incurred by that other person.

(5)  Where

     (a)  a legal action has been commenced against a market surveillance
person for a market surveillance act, and

     (b)  the market surveillance person is, as a result of the operation
of subsection (2) or otherwise, not liable,

the Power Pool Council must indemnify that market surveillance person for,
and pay to that market surveillance person, all of that market surveillance
person's costs of defending the legal action, including all reasonable
legal expenses and legal fees on a solicitor and client basis, and the
amounts so paid to or on behalf of that market surveillance person are
recoverable by the Power Pool Council through charges fixed in accordance
with section 11(c) of the Act and payable by eligible persons exchanging
electric energy through the power pool.


Liability protection of transmission person
3(1)  In this section,

     (a)  "Act" means the Electric Utilities Act;

     (b)  "direct loss or damage" does not include loss of profit, loss
of revenue, loss of production, loss of earnings, loss of contract or any
other indirect, special or consequential loss or damage whatsoever arising
out of or in any way connected with a transmission person act;

     (c)  "transmission person" means

               (i)  the Transmission Administrator or any person named
in an Order in Council to become the Transmission Administrator,

               (ii) a director, officer or employee of a person
referred to in subclause (i),

               (iii)     an affiliate of a person referred to in subclause
(i), and

               (iv) a director, officer or employee of a person
referred to in subclause (iii);

     (d)  "transmission person act" means any act or omission carried out
or purportedly carried out by a transmission person in exercising duties
and functions of the Transmission Administrator under the Act.

(2)  No action lies against a transmission person and a transmission person
is not liable for a transmission person act.

(3)  Subsection (2) does not apply

     (a)  where a transmission person act is carried out by a
transmission person that is not an individual, if the act constitutes
wilful misconduct, negligence or breach of contract, or

     (b)  where a transmission person act is carried out by a
transmission person who is an individual, if the act is not carried out in
good faith.

(4)  Where, as a result of the operation of subsection (3), a transmission
person is liable to another person for a transmission person act, the
transmission person is liable only for direct loss or damage suffered or
incurred by that other person.

(5)  Where

     (a)  a legal action has been commenced against a transmission person
for a transmission person act, and

     (b)  the transmission person is, as a result of the operation of
subsection (2) or otherwise, not liable,

the Board must allow recovery of that transmission person's costs of
defending the legal action, including all reasonable legal expenses and
legal fees on a solicitor and client basis, where prudent, in future
tariffs of the Transmission Administrator.

(6)  No action lies against a transmission person and a transmission person
is not liable for any act or omission of a predecessor in the office of the
Transmission Administrator.

(7)  No duties or functions of the Transmission Administrator under the Act
and no responsibility or liability in respect of those duties or functions
are transferred to any other person by operation of this section.


Expiry
4(1)  This Regulation except section 2 is repealed on December 31, 2001.

(2)  Section 2 is repealed in accordance with section 72(2) of the Act.


Coming into force
5   This Regulation comes into force on February 26, 2000.


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

     Alberta Regulation 43/2000

     Government Fees and Charges Review Act

     PRIVATE FEES REDUCTION REGULATION

     Filed:  February 25, 2000

Made by the Lieutenant Governor in Council (O.C. 57/2000) on February 24,
2000 pursuant to section 1(6) of the Government Fees and Charges Review
Act.


1   The Government Fees and Charges Review Act is amended by this
Regulation.


2   Schedule 2 is amended by repealing the fees specified in item 1 under
the heading Fees Under the Surrogate Court Act and substituting the
following:

     1   For issuing grants of probate or letters of administration or
resealing grants, excluding trusteeship but including one certified copy of
the document, where the net value of property in Alberta is

               (a)  $10 000 or under

               (b)  over $10 000 but not more than $25 000
     $   25


     100

               (c)  over $25 000 but not more than $125 000


     200

               (d)  over $125 000 but not more than $250 000


     300

               (e)  over $250 000

     400


3   This Regulation applies to all grants of probate and letters of
administration issued on or after February 25, 2000 and to grants resealed
on or after February 25, 2000.


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

     Alberta Regulation 44/2000

     Government Fees and Charges Review Act

     FEE REDUCTION REGULATION

     Filed:  February 25, 2000

Made by the Lieutenant Governor in Council (O.C. 58/2000) on February 24,
2000 pursuant to section 1 of the Government Fees and Charges Review Act.



1   The Government Fees and Charges Review Act is amended by this
Regulation.


2   Schedule 2 is amended

     (a)  by repealing the portion relating to fees under the Business
Corporations Act and the Corporate Registry Document Handling Procedures
Regulation (AR 9/98) and substituting the following:

Fees under the Business Corporations Act and the Corporate Registry
Document Handling Procedures Regulation (AR 9/98)

     (a)  for Certificate of Incorporation   $100

     (b)  for Certificate of Amendment (articles of
          amendment)     25

     (c)  for Certificate of Amalgamation    100

     (d)  for Certificate of Registration of an
          Extra-provincial Corporation  100

     (e)  for Certificate of Amendment of Registration
          of an Extra-provincial Corporation 25

     (f)  for Certificate of Registration of an
          Amalgamated Corporation (Extra-provincial)   100

     (g)  for Certificate of Restated Articles of
          Incorporation  25

     (h)  for Certificate of Continuance under section
          181 of the Business Corporations Act     100

     (i)  for Certificate of Amendment (articles of
          reorganization)     25

     (j)  for Certificate of Revival    100

     (k)  for Certificate of Revocation of Intent to
          Dissolve  no charge

     (l)  for Certificate of English/French Name
          Equivalency or Pseudonym 25

     (m)  for a Certificate of Continuance under
          section 261 of the Business Corporations Act 100

     (n)  for Certificate of Dissolution     no charge

     (o)  for filing an annual return   no charge

     (p)  for Certificate of Status     5

     (q)  for any certificate or certification for
          which a fee is not provided   25

     (r)  for search   for each corporation 
          (microfiche only)   5

     (s)  for certification, per file   5

     (t)  for appointment of a receiver no charge

     (u)  for issuing a corrected certificate     50

     (v)  for a printed search   for each corporation  1

     (b)  by repealing the portion relating to fees under the Cemetery
Companies Act and substituting the following:

Fees under the Cemetery Companies Act

1  The fee payable pursuant to section 2(2) of the Cemetery Companies Act
is $10.

     (c)  by repealing the portion relating to fees under the Alberta
Companies Regulation (AR 227/67) and substituting the following:

Alberta Companies Regulation (AR 227/67) 

1   The fees payable under the Act are as follows: 

     Companies
     under
     Part 9

     (a)  for Certificate of Incorporation
     $ 75

     (b)  for Certificate of Amendment
     25

     (c)  for Certificate of Amalgamation
     25

     (d)  for Certificate of Restoration
     75

     (e)  for Certificate of Dissolution
     no charge

     (f)  to accompany annual return
     no charge

     (g)  to accompany annual return if late
     no charge

     (h)  for Certificate of Status
     5

     (i)  for Certificate of Change of Corporate Name
     25

     (j)  for any certificate or certification for which a fee is not
provided
     25

     (k)  for search - for each corporation
          (microfiche only)
     5

     (l)  for certification, per file
     5

     (m)  for appointment of a receiver
     no charge

     (n)  for a printed search - for each corporation
     1



     (d)  by repealing the portion relating to fees under the
Co-operative Associations Act and substituting the following:

Fees under the Co-operative Associations Act

The fees are as follows:

     (a)  for Certificate of Incorporation
     $100

     (b)  for Certificate of Amendment
     25

     (c)  for Certificate of Amalgamation
     100

     (d)  for Certificate of Revival
     100

     (e)  for Certificate of Dissolution
no charge

     (f)  to accompany annual return sent to Registrar
no charge

     (g)  to accompany annual return if late
no charge

     (h)  for Certificate of Status
     5

     (i)  for Certificate of Change of Association Name
     25

     (j)  for any certificate or certification for which a fee is not
provided

     25

     (k)  for search - for each corporation (microfiche only)

     5

     (l)  for certification, per file
     5

     (m)  for appointment of a receiver
no charge

     (n)  for the Small Co-operative, Director's Handbook

     15

     (o)  for a printed search - for each corporation
     1



     (e)  by repealing the portion relating to fees under the Government
Organization Act, Schedule 13 relating to the land information system and
substituting the following:

Fees under the Government Organization Act, Schedule 13 relating to
electronic products and services


(1)
Land Title Search
     Current Title
     Historical Title

each title
each title

     5
     5


(2)
Land Title Index
each land ID
     5


(3)
Land Title Owner
base charge
+ each title
     5
     1


(4)
Land Titles Changes Summary Diskettes or electronic files
     Current Data
          Calgary
          Edmonton
          Rest of Province
     Historical Data
          Calgary
          Edmonton
          Rest of Province



per release
per release
per release

per month
per month
per month



     $ 40
     40
     40

     40
     40
     40


(5)
Land Titles Changes Summary Books
     Assessment region books
     Custom printed reports

          searching
          + copying
          + faxing


each region per release
per hour
per page
per page




     25
     56
     0.50
     0.10




(6)
Establish an Alberta Registries' credit account
per account
     165


(7)
Establish additional user ID for existing clients
per user ID
     45


(8)
Basic surcharge for remote electronic access to products provided on-line
from the Personal Property Registry and the Corporate Registry



per item



     2


     (f)  by repealing the portion relating to fees under the Land Titles
Act and substituting the following:

Fees relating to the Land Titles Act

1   The fees payable under sections 3 to 14 are 

     (a)  the fees for the performance of a duty by the Registrar, and

     (b)  the assurance fund fees.


2   For each fee, 90% of the total amount is payable as the fee for the
performance of the duty specified and 10% of the total amount is payable as
the assurance fund fee.
    
3(1)  A notification, transfer, vesting order or application for a
leasehold certificate of title


     $35 
     plus

for each $5000 or portion thereof of value of the land or interest in land

     $1

(2)  A leasehold interest in land shall be valued at

     (a)  the value of the land, including the value of any leasehold
improvements that are intended to be made, or

     (b)  the amount determined by multiplying 5% of the value of the
land as determined in clause (a) by the number of years or part thereof
remaining in the term of the lease.

(3)  A transfer or an order correcting an error in a previous transaction
or reversing an aborted sale transaction












     $35 
     plus

for each $5000 or portion thereof of additional value, if any

     $1

4(1)  A mortgage or an encumbrance that is not otherwise specifically
mentioned
     $15 
     plus

for each $5000 or portion thereof of the principal amount

          $1

except if

     (a)  the value of the land or interest in land being mortgaged or
encumbered in Alberta is less than the principal amount, the fee may be
based on the value of the land or interest in land, 

     (b)  the maximum amount of the encumbrance is not known or
ascertainable, the fee is to be based on the value of the land or interest
in land being encumbered or on an amount declared by the encumbrancee to be
a maximum amount in respect of which security will be claimed, or 

     (c)  it is a mortgage or encumbrance in which the mortgagee or
encumbrancee is the same party as the mortgagee, encumbrancee or transferee
under a subsisting registered or caveated mortgage or encumbrance and it is
established that the mortgage or encumbrance is

               (i)  supplemental or collateral to the registered or
caveated mortgage or encumbrance,

               (ii) a substitute for the registered or caveated
mortgage or encumbrance, or

               (iii)     being registered against an individual parcel or
condominium unit as a partial replacement for the registered mortgage which
is a block mortgage applicable to several parcels or condominium units

































     $15 
     plus

          for each $5000 of additional principal amount, if any, or if
the fees for the registered or caveated mortgage or encumbrance were
originally calculated on the basis of land value, for each $5000 of the
value of additional land or interest in land 





     $1

(2)  The value of the land or interest in land for the purpose of
subsection (1) and eligibility under clause (c) is to be established by
affidavit submitted at the time of registration, or within 180 days after
registration if a reduction in the original fee charged is requested, and
value shall include the value of any improvements that are intended to be
made to form part of the security for the mortgage or encumbrance.

(3)  An encumbrance securing an annuity, rent charge, vendor's lien or
purchaser's lien











     $15

(4)  A mortgage or encumbrance that has been registered or that has been
protected by registration of a caveat, and for which full fees pursuant to
subsection (1) have been paid 



     $15

(5)  An agreement that amends a mortgage or encumbrance by increasing the
principal amount secured

     $15 
     plus

for each $5000 or portion thereof of the additional principal amount 

     $1


5(1)  A caveat other than a caveat to which section 133 of the Land Titles
Act applies 

     $15

(2)  Lapse of a caveat 
     $10


6(1)  A writ of enforcement

     $15 
     plus

for each $5000 or portion thereof of the amount for which the writ was
issued

     $1

(2)  A writ of enforcement that has been registered against other lands and
for which full fees pursuant to subsection (1) have been paid 


     $15


7(1)  A builders' lien other than a builders' lien by a labourer for wages


     $15

(2)  A builders' lien by a labourer for wages or any document relating to
such a lien, including a certificate of lis pendens and discharge, and
extra endorsements


     no
     charge

(3)  Lapse of a builders' lien
     $10


8(1)  A plan
     $30 
     plus

     (a)  for each parcel created by a plan of subdivision or road plan,
including the cancellation, issuance or amendment of certificates of title


     $10

     (b)  for each parcel affected by a right of way plan 
     $2

(2)  A document cancelling, varying or correcting a plan

     $30


9   Approval of a new parcel description

     $30


10(1)  A tax arrears list

     $10

(2)  A tax notification endorsement 
     $5

(3)  Mailing of a tax notice 
     $5


11(1)  A notice of change of address - for the first endorsement

     no
     charge
     plus

for each additional endorsement, whether or not the address change is
included in one or more notices

     $2

(2)  Merger of an estate or interest
     $15

(3)  Issuance of a duplicate certificate of title, except when a duplicate
is called in by the Registrar for amendment, or a mineral certificate


     $10

(4)  Any other document not specifically mentioned which results in a
change or amendment of registered ownership or parcel description in a
certificate of title


     $15

(5)  Any discharging document not specifically mentioned

     $5

(6)  Any other document not specifically mentioned
     $10


12   Each certificate of title issued or affected by a change or amendment
of registered ownership or parcel description pursuant to a registration,
after the first certificate of title



     $10


13   Each cancellation or endorsement pursuant to a registration, after the
first cancellation or endorsement, 


     $5


14(1)  A search of a certificate of title, a condominium additional plan
sheet, or a parcel of land where a certificate of title has not been issued



     $2

(2)  A copy of a document
     $5

but if provided through a registry agent
     $3

(3)  A visual search of a plan or document
     $1

(4)  A copy of a plan or part of a plan or survey index

     (a)  if it is a photocopy or screen print


     $1

     (b)  if it is a paper or digital copy
     $3

     (c)  if it is a mylar copy, $5 plus $2
          for each square foot in excess of 21/2 square feet
     

     (d)  if it is requested to be delivered on diskette, $1 plus the fee
for each paper or digital copy of a plan;


     (e)  if it is requested to be delivered on a CD ROM, $10 plus the
fee prescribed for each paper or digital copy of a plan;

     (f)  Remote System Access to the Survey Plan index is $5 per logon.



(5)  Certification of a certificate of title search or a copy of a plan or
document 


     $2

(6)  A search sent via a telecommunications
device,
the fee payable for the item searched plus $1 for each item

(7)  A duplicate copy of a master roll (500 documents) of microfilm

     $25

(8)  For a name search under section 18 of the Land Titles Act where the
information provided is in respect of current owners, historical registered
owners or current document parties

     (a)  a report indicating that no names were found





     $2

     (b)  a summary list showing title or instrument particulars in
respect of names found

     $12

     (c)  title searches in respect of names found, in addition to title
search fee

     $2



     (g)  be repealing the portion relating to fees under the Partnership
Act in relation to the Fees Regulation (AR 288/90) and substituting the
following:

Fees under the Partnership Act

1   The fees payable under the Partnership Act are as follows:

     (a)  for filing a certificate of a limited 
          partnership pursuant to section 51 of the 
          Partnership Act     $50

     (b)  for filing a notice to amend a certificate 
          of limited partnership   15

     (c)  for filing a declaration made under section 81,
          84 or 85 of the Partnership Act    10

     (d)  for a computer printed search of each trade 
          name, partnership and limited partnership    1

     (e)  for a search (microfiche only) of each trade 
          name, partnership and limited partnership    5

     (f)  for certification, per file   5

     (g)  for an uncertified copy of any document
          or part of a document, per file    5

     (h)  a certificate of limited liability partnership
          registration   $50

     (i)  an annual return for limited liability
          partnership    no charge

     (h)  by repealing the portion relating to fees under the Personal
Property Security Act and substituting the following:

Fees under the Personal Property Security Act

     Registrations

1   To register a financing statement covering:

     (a)  a security agreement under the Act or a registration under the
Sale of Goods Act or the Factors Act





$2 per year for optional registration life from 1 to 25 years, or $400 for
infinity registration life

     (b)  any other registration authorized under any Act to be made at
the Personal Property Registry





$5

2   To register a writ of enforcement under the Civil Enforcement Act


$10


3  To register a financing change statement covering:

     (a)  a renewal of a registration relating to a security agreement
under the Personal Property Security Act or a registration under the Sale
of Goods Act or the Factors Act






$2 per year for optional renewal registration life from 1 to 25 years, or
$400 for infinity renewal registration life

     (b)  an amendment other than a renewal or total discharge


no charge

     (c)  a renewal referred to in (a) and an amendment referred to in
(b)
the greater of the fee for the renewal or the amendment

     (d)  a total discharge
no charge


4  To register

     (a)  a status report to renew a writ of enforcement




$5

     (b)  a status report, other than one referred to in clause (a), to
amend a writ of enforcement



no charge

5  To register a stay
no charge

6  To register

     (a)  a civil enforcement agency report in respect of a seizure




$5

     (b)  an amendment to a civil enforcement agency report in respect of
a seizure




no charge

     (c)  a civil enforcement agency report in respect of a sale or
distribution or an amendment to a civil enforcement agency report in
respect of a sale or distribution






no charge

7   To register

     (a)  a maintenance order


$5

     (b)  a status report to amend a maintenance order

no charge

8 To register a Global Financing Change Statement

no charge


Search Requests

1 To obtain a related writ search



$1

2   To obtain a distribution seizure search for the purposes of the Civil
Enforcement Act

$1

3   To obtain any other search result

$1 for each name, serial number or registration number searched



Miscellaneous

1   To obtain a photocopy of a document





$1 per page


2  Additional charge to certify a copy obtained in item 1

$5 per registration

    3  To obtain periodic reports
$0.50 for each registration disclosed


     (i)  by repealing the portion relating to fees under the Societies
Act in relation to the Societies Regulation (AR 203/84) and substituting
the following:

Fees under the Societies Act in relation to the Societies Regulation (AR
203/84)

1   The fees payable under the Act are as follows: 

     (a)  for Certificate of Incorporation   $ 50

     (b)  for Certificate of Amendment  25

     (c)  for filing Restated By-laws   no charge

     (d)  for Certificate of Revival    50

     (e)  for Certificate of Dissolution      no charge

     (f)  to accompany annual return sent to 
          the Registrar  no charge

     (g)  to accompany annual return if late    no charge

     (h)  for Certificate of Status       5

     (i)  for Certificate Amending the Objects      25

     (j)  for any certificate or certification for which 
          a fee is not provided      25

     (k)  for search   for each corporation (microfiche 
          only)     5

     (l)  for certification, per file   5

     (m)  for appointment of a receiver   no charge

     (n)  for a printed search - for each corporation    1


3   This Regulation comes into force on February 25, 2000.