Notice of Default in Complying with the Corporations Tax Act

The Director has been notified by the Minister of Finance that the following corporations are in default in complying with the Corporations Tax Act.

Notice Is Hereby Given under subsection 241(1) of the Business Corporations Act, that unless the corporations listed hereunder comply with the requirements of the Corporations Tax Act within 90 days of this notice, orders will be made dissolving the defaulting corporations. All enquiries concerning this notice are to be directed to Ministry of Finance, Corporations Tax, 33 King Street West, Oshawa, Ontario L1H 8H6.

Date

Name of Corporation

Ontario Corporation Number

2011-05-21

Abell Systems Limited

001438162

2011-05-21

Access Technology Services Corp.

001707438

2011-05-21

Andrew G. Willis & Associates Inc.

000983845

2011-05-21

Appleway Home Renovator Limited

000684925

2011-05-21

Artistic Coatings Ltd.

001019213

2011-05-21

Balchip Corporation

000948657

2011-05-21

Bella Cleaners Limited

000739789

2011-05-21

Breakstone Developments Inc.

002005272

2011-05-21

Buell Computer Systems Inc.

001520333

2011-05-21

Caffe Demetre Enterprises Inc.

001078122

2011-05-21

Camara Transport Ltd.

002051325

2011-05-21

Centreline Marketing Inc.

001252287

2011-05-21

Cgs Cleaning Services Ltd.

001606196

2011-05-21

Circuital Canada Inc.

000588160

2011-05-21

Clinicorp Medical Management Inc.

000660936

2011-05-21

Club Cedars Limited

000645252

2011-05-21

Conarc Development Ltd.

001376799

2011-05-21

Constantina Inc.

001692114

2011-05-21

Delmas Sports Inc.

001021057

2011-05-21

E. Fisher Trucking (Sault Ste. Marie) Ltd.

000786265

2011-05-21

Econo Plumbing & Heating Inc.

001055558

2011-05-21

Eisen Properties Ltd.

000913681

2011-05-21

F.B. Construction Co. Ltd.

000734654

2011-05-21

Ferrocon International Inc.

001114233

2011-05-21

Fine Touch Car Cleaning Specialist Inc.

001640319

2011-05-21

Fowloh Trading Inc.

001581325

2011-05-21

Fulcrum Financial Group Inc.

002061828

2011-05-21

G. F. Machinery Sales Ltd.

001062297

2011-05-21

Hollywood North Food & Catering Corp.

001140015

2011-05-21

Isharp Consulting Group Inc.

001579305

2011-05-21

Jabiahs Inc.

002015159

2011-05-21

Jaclon Realty Inc.

000665792

2011-05-21

Jaco Development Limited

000254969

2011-05-21

John Osfolk Painting Inc.

000870360

2011-05-21

K.S.M. Property Management Inc.

001127055

2011-05-21

Kannada International Business Inc.

001083421

2011-05-21

Kbi Capital Corp.

000637721

2011-05-21

Kevin Richards & Associates Inc.

001531443

2011-05-21

K1Express Inc.

002042766

2011-05-21

Laura And Eadie Design Limited

001695259

2011-05-21

Lazer Iron & Construction Ltd.

001094793

2011-05-21

Lewyt Group International Inc.

001324367

2011-05-21

Mallu Transport Ltd.

002016883

2011-05-21

Master Carpets Limited

000207105

2011-05-21

Mcday Land Holding Limited

000972045

2011-05-21

Meta-Web Inc.

001271225

2011-05-21

Millington Drycleaning Inc.

000414377

2011-05-21

Mucci Holdings Inc.

000889393

2011-05-21

Murphy, Dunseith & Co. Limited

000437793

2011-05-21

Nattress Enterprises Inc.

001120066

2011-05-21

Nauber Enterprises Ltd.

000621732

2011-05-21

Oakville Paint & Wallpaper Ltd.

000729817

2011-05-21

Oxcorp Holdings Inc.

000852633

2011-05-21

Panker Financial Corp.

001004516

2011-05-21

Peter Hughes Limited

000908390

2011-05-21

Raposo Bros. Masonry Ltd.

000772700

2011-05-21

Rel Logging Inc.

001526432

2011-05-21

Rock Steady Signs Inc.

001308776

2011-05-21

Ronco Electric Ltd.

000677708

2011-05-21

Roo’s Gym Inc.

001522749

2011-05-21

Russel A. Molot Professional Corporation

001663127

2011-05-21

San Transportation Co. Ltd.

001459206

2011-05-21

Sapphire Tower Development Corp.

001569426

2011-05-21

Sharpfusion Consulting Inc.

001640208

2011-05-21

Sizer Systems Inc.

001307982

2011-05-21

Sparks Technologies Inc.

000985461

2011-05-21

Sugrim’s Transport Inc.

002076394

2011-05-21

Tbc Inc.

001413276

2011-05-21

Tempest Entertainment Corp.

001434591

2011-05-21

The Heller Family Investment Corporation

001051289

2011-05-21

The Roar Group Inc.

001652065

2011-05-21

Tonymex Trucking Inc.

001315805

2011-05-21

Union Development Frozen Foods Co., Ltd.

001654340

2011-05-21

Uthaya Tax Services Inc.

001676375

2011-05-21

Utility Conversions And Installations Inc.

000896845

2011-05-21

Victoria Arms Bar & Bistro Inc.

001648049

2011-05-21

Vinfund Inc.

002068078

2011-05-21

Waltex Contracting Ltd.

001070997

2011-05-21

Whiteman Transportation Inc.

000991497

2011-05-21

Zelen Park Holdings Ltd.

000959848

2011-05-21

Zheng Da Hui Feng Development Ltd.

002004672

2011-05-21

1000001 Ontario Limited

001000001

2011-05-21

1007444 Ontario Limited

001007444

2011-05-21

1017505 Ontario Limited

001017505

2011-05-21

1046777 Ontario Inc.

001046777

2011-05-21

1047220 Ontario Corp.

001047220

2011-05-21

1049453 Ontario Inc.

001049453

2011-05-21

1063393 Ontario Inc.

001063393

2011-05-21

1070165 Ontario Ltd.

001070165

2011-05-21

1087533 Ontario Ltd.

001087533

2011-05-21

1106117 Ontario Inc.

001106117

2011-05-21

1139669 Ontario Limited

001139669

2011-05-21

1147341 Ontario Inc.

001147341

2011-05-21

1235024 Ontario Limited

001235024

2011-05-21

1243513 Ontario Ltd.

001243513

2011-05-21

1246289 Ontario Inc.

001246289

2011-05-21

1276875 Ontario Inc.

001276875

2011-05-21

1320638 Ontario Limited

001320638

2011-05-21

1377521 Ontario Ltd.

001377521

2011-05-21

1434645 Ontario Inc.

001434645

2011-05-21

1474074 Ontario Inc.

001474074

2011-05-21

1597578 Ontario Limited

001597578

2011-05-21

1646650 Ontario Ltd.

001646650

2011-05-21

1646945 Ontario Inc.

001646945

2011-05-21

1648952 Ontario Inc.

001648952

2011-05-21

1667295 Ontario Inc.

001667295

2011-05-21

1689387 Ontario Inc.

001689387

2011-05-21

1695607 Ontario Inc.

001695607

2011-05-21

1710654 Ontario Inc.

001710654

2011-05-21

2040560 Ontario Inc.

002040560

2011-05-21

2063695 Ontario Limited

002063695

2011-05-21

2067399 Ontario Inc.

002067399

2011-05-21

2081171 Ontario Limited

002081171

2011-05-21

535737 Ontario Inc.

000535737

2011-05-21

610405 Ontario Ltd.

000610405

2011-05-21

665240 Ontario Limited

000665240

2011-05-21

841796 Ontario Limited

000841796

2011-05-21

876764 Ontario Ltd.

000876764

2011-05-21

902477 Ontario Ltd.

000902477

2011-05-21

989885 Ontario Inc.

000989885


Katherine M. Murray
Director, Ministry of Government Services
(144-G246)

Cancellation of Certificate of Incorporation (Corporations Tax Act Defaulters)

Notice Is Hereby Given that, under subsection 241(4) of the Business Corporations Act, the Certificate of Incorporation of the corporations named hereunder have been cancelled by an Order for default in complying with the provisions of the Corporations Tax Act, and the said corporations have been dissolved on that date.

Date

Name of Corporation

Ontario Corporation Number

2011-04-25

A Better Idea Inc.

001499099

2011-04-25

A.V. Office Installations Limited

000994758

2011-04-25

Advance Concepts Inc.

001162988

2011-04-25

Aeron Acquisition Inc.

001664901

2011-04-25

Ancilla Computer Consultants Inc.

001319409

2011-04-25

Awish Automation Ltd.

000770105

2011-04-25

Backfile Transaction Coding Inc.

001542228

2011-04-25

Botting Dock Surrounds Inc.

001454753

2011-04-25

Bourbon Capital Corp.

002040171

2011-04-25

Bryan’s Enterprises Ltd.

002055824

2011-04-25

Bully Hill Construction Contracting Limited

000599857

2011-04-25

C. W. Noble Construction Company Limited

000064999

2011-04-25

Caledon Transport Inc.

001397781

2011-04-25

Can-Pak Logistics Inc.

002050692

2011-04-25

Canada’s Access Limited

001638484

2011-04-25

Candlelight Apartments Ltd.

000772593

2011-04-25

Central College Of Holistic Medicine Inc.

002050794

2011-04-25

Cmn Construction Ltd.

000628429

2011-04-25

Colossu Precast Erect Inc.

001564480

2011-04-25

Cross Canada Books Inc.

000298216

2011-04-25

Crossroads Building Corp.

000715952

2011-04-25

D.Pro Construction Inc.

002130276

2011-04-25

Da Luciano Restaurants Inc.

000893005

2011-04-25

Della Holdings Inc.

001083943

2011-04-25

Dmrd Investments Ltd.

000792209

2011-04-25

Fender To Fender Ltd.

001613755

2011-04-25

Gold Star Donuts Ltd.

000846653

2011-04-25

Golden Nice Restaurant Ltd.

000925957

2011-04-25

Grand Valley Aggregates 2000 Ltd.

001389307

2011-04-25

Great Valley Farms Ltd.

001241715

2011-04-25

Gronzim Property Limited

001412804

2011-04-25

High Stone Enterprises Inc.

001633499

2011-04-25

Horizon - Ep Inc.

002043093

2011-04-25

I Wonders Inc.

001431653

2011-04-25

International Imaging Materials Ltd.

001664122

2011-04-25

Irbahtan Ltd.

000222064

2011-04-25

John F. Eldridge Enterprises Ltd.

000729257

2011-04-25

Kamikaze Sports Group Inc.

001194260

2011-04-25

Keko Holdings Limited

000562641

2011-04-25

Kings Foods Canada Inc.

001132265

2011-04-25

Lauderdale Car Cleaners (1965) Limited

000138952

2011-04-25

Lickwid Lounge Inc.

002029876

2011-04-25

Lyne Suites Ltd.

001122285

2011-04-25

M. D. Moneypenny Sales Inc.

000662973

2011-04-25

Mackenzco Ltd.

000717353

2011-04-25

Mainly Marine Inc.

000986472

2011-04-25

Med-Tec Excellence In Healthcare Inc.

001096981

2011-04-25

Medical Container Systems Inc.

001553303

2011-04-25

Mg1 Systems Inc.

001571353

2011-04-25

Networked Information Systems Inc.

001415143

2011-04-25

New Faces Restaurant And Bar Inc.

000972673

2011-04-25

Novel Mechanical Inc.

001176406

2011-04-25

Optic Games Inc.

001602829

2011-04-25

Patria Publishing Company Limited

000749917

2011-04-25

Posh Source International Canada Inc.

002028418

2011-04-25

Qualead International Group Corp.

001587972

2011-04-25

R. C. Davidson Power Sweeping And Line Marking Limited

000350650

2011-04-25

Ritz Sheet Metal Inc.

000732553

2011-04-25

Robbins Consultants Limited

000289341

2011-04-25

Scaltronic Ltd.

000574629

2011-04-25

Sceptre Advanced Business Solutions Inc.

001577979

2011-04-25

Scott Heavy Equipment Leasing Inc.

000507365

2011-04-25

Si Lounge (Niagara Falls) Inc.

001624780

2011-04-25

Sinclus Holdings Inc.

001314994

2011-04-25

Sports Advisors International Ltd.

000594725

2011-04-25

Techno-Creative Resources Limited

001035674

2011-04-25

The Big Straight Line Inc.

001377474

2011-04-25

The Disc Jockey Warehouse Inc.

000754737

2011-04-25

Tormang Limited

000383497

2011-04-25

Vendware Distributing Inc.

001030153

2011-04-25

Wah Yan Seafood Limited

000929245

2011-04-25

Willow Creek Landscaping Ltd.

000936978

2011-04-25

Windoor System Inc.

002053293

2011-04-25

Wintergreen Landscape And Maintenance Limited

000473526

2011-04-25

Zedtek Solutions Inc.

001589609

2011-04-25

1013941 Ontario Limited

001013941

2011-04-25

1025856 Ontario Inc.

001025856

2011-04-25

1079553 Ontario Inc.

001079553

2011-04-25

1087981 Ontario Inc.

001087981

2011-04-25

1089958 Ontario Inc.

001089958

2011-04-25

1104757 Ontario Ltd.

001104757

2011-04-25

1116041 Ontario Ltd.

001116041

2011-04-25

1226933 Ontario Limited

001226933

2011-04-25

1238671 Ontario Inc.

001238671

2011-04-25

1266134 Ontario Inc.

001266134

2011-04-25

1268576 Ontario Ltd.

001268576

2011-04-25

1307248 Ontario Inc.

001307248

2011-04-25

1317650 Ontario Inc.

001317650

2011-04-25

1437987 Ontario Inc.

001437987

2011-04-25

1441484 Ontario Inc.

001441484

2011-04-25

1466127 Ontario Inc.

001466127

2011-04-25

1469651 Ontario Ltd.

001469651

2011-04-25

1484152 Ontario Limited

001484152

2011-04-25

1501668 Ontario Inc.

001501668

2011-04-25

1542967 Ontario Inc.

001542967

2011-04-25

1562916 Ontario Limited

001562916

2011-04-25

1618548 Ontario Inc.

001618548

2011-04-25

1622714 Ontario Ltd.

001622714

2011-04-25

1625844 Ontario Limited

001625844

2011-04-25

1632225 Ontario Inc.

001632225

2011-04-25

1632568 Ontario Inc.

001632568

2011-04-25

1648058 Ontario Inc.

001648058

2011-04-25

1662779 Ontario Inc.

001662779

2011-04-25

1708370 Ontario Inc.

001708370

2011-04-25

2000 Auto Centre Ltd.

000989144

2011-04-25

2002317 Ontario Inc.

002002317

2011-04-25

2034485 Ontario Ltd.

002034485

2011-04-25

2055649 Ontario Inc.

002055649

2011-04-25

2106106 Ontario Inc.

002106106

2011-04-25

457285 Ontario Limited

000457285

2011-04-25

547685 Ontario Limited

000547685

2011-04-25

578757 Ontario Limited

000578757

2011-04-25

662956 Ontario Limited

000662956

2011-04-25

717145 Ontario Limited

000717145

2011-04-25

719575 Ontario Limited

000719575

2011-04-25

810354 Ontario Inc.

000810354

2011-04-25

901897 Ontario Limited

000901897

2011-04-25

943844 Ontario Limited

000943844


Katherine M. Murray
Director, Ministry of Government Services
(144-G247)

Certificate of Dissolution

Notice Is Hereby Given that a certificate of dissolution under the Business Corporations Act, has been endorsed. The effective date of dissolution precedes the corporation listings.

Date

Name of Corporation

Ontario Corporation Number

2011-02-10

Thai Thani Restaurant Inc.

001106982

2011-04-06

Atira Developments Incorporated

002084055

2011-04-06

Axela Technologies Corporation

001448964

2011-04-06

Brubacher Sales Ltd.

000630035

2011-04-06

Calcao Holdings Inc.

001668259

2011-04-06

Dfc Consulting Inc.

001405736

2011-04-06

Eastway Supply Inc.

002209519

2011-04-06

Jessica Chen Financial Services Incorporated

001166337

2011-04-06

Kingsbrook Holdings Ltd.

001439148

2011-04-06

Li Yang Food Products Ltd.

001549633

2011-04-06

Marshal Partnoy Drugs Ltd.

000334478

2011-04-06

Next Step Investment Co. Ltd.

001713386

2011-04-06

Quality Tech Services Inc.

001265203

2011-04-06

R.J. Mcgill’s Trucking Inc.

001677886

2011-04-06

Reel Rich Productions Inc.

001508691

2011-04-06

Tony Nash Decorating Inc.

000711343

2011-04-06

V.I.P. Multi Media Group Inc.

001691163

2011-04-06

1473649 Ontario Inc.

001473649

2011-04-06

1558769 Ontario Inc.

001558769

2011-04-06

1709886 Ontario Ltd.

001709886

2011-04-06

1762633 Ontario Inc.

001762633

2011-04-06

2072778 Ontario Inc.

002072778

2011-04-06

2077009 Ontario Inc.

002077009

2011-04-06

2124790 Ontario Inc.

002124790

2011-04-06

309106 Ontario Limited

000309106

2011-04-06

68 Charlton Avenue West Limited

000091979

2011-04-07

Ancaster Mantelworks Inc.

000970535

2011-04-07

Ariss Glass & Installations Inc.

001708850

2011-04-07

A2Z Global Business Solutions Inc.

002130873

2011-04-07

Creative Bound Inc.

000709357

2011-04-07

Dfk Holdings Inc.

001531723

2011-04-07

Emilia Investments Inc.

001640142

2011-04-07

Kioussis Food Services Inc.

001283509

2011-04-07

Research Ideas And Solutions For Evaluation Inc.

002162469

2011-04-07

Splendoor Installations Inc.

001079000

2011-04-07

Stone & Landscape Designs Inc.

002240224

2011-04-07

Tom Wilson Cartage Ltd.

001450104

2011-04-07

1007639 Ontario Limited

001007639

2011-04-07

1306825 Ontario Inc.

001306825

2011-04-07

1439736 Ontario Inc.

001439736

2011-04-07

1713370 Ontario Inc.

001713370

2011-04-07

2087949 Ontario Limited

002087949

2011-04-07

542177 Ontario Inc.

000542177

2011-04-08

Between Strangers Productions Inc.

001462574

2011-04-08

Cobourg Cougars Hockey Club Inc.

002079703

2011-04-08

D & L Crane Service Ltd.

001041736

2011-04-08

Divequest Ii Inc.

000904993

2011-04-08

Hodewo Investments Limited

000280052

2011-04-08

Jcck Inc.

002206893

2011-04-08

Katherine Dunbabin (Mosaics) Inc.

002027414

2011-04-08

London Hearing & Health Services Inc.

001287061

2011-04-08

Max Communication Corp.

002201528

2011-04-08

Paul Lewis Excavating Ltd.

000927546

2011-04-08

Pony Drive Holdings Inc.

001730840

2011-04-08

Sheng Rong Investment Ltd.

002217855

2011-04-08

1742117 Ontario Ltd.

001742117

2011-04-08

2014846 Ontario Inc.

002014846

2011-04-08

2108086 Ontario Inc.

002108086

2011-04-08

564900 Ontario Ltd.

000564900

2011-04-08

729614 Ontario Limited

000729614

2011-04-11

A. & F. Minimart Ltd.

001131632

2011-04-11

Cattrick Limited

001205740

2011-04-11

Heritage Launch Inc.

001402447

2011-04-11

Kidds Co. (Delhi) Ltd.

001027817

2011-04-11

King Auto Body Limited

000136281

2011-04-11

Ldc Management Corp.

001313033

2011-04-11

M. E. Magill Consulting Limited

002020677

2011-04-11

Members Mutual Management Corp.

001183562

2011-04-11

On The Bench Resources Inc.

001335205

2011-04-11

Preston Mechanical Ltd.

001134812

2011-04-11

R.A. Kellar And Associates Ltd.

001138328

2011-04-11

R&Y Roofing Ltd.

001798526

2011-04-11

Renaissance Yoga And Ayurveda Ltd.

001711558

2011-04-11

Spruce Hollow Haulage Inc.

001394481

2011-04-11

Sundally Ltd.

002206318

2011-04-11

Tung Ning Corp.

001196298

2011-04-11

Wing On International (Canadan) Icorporated

000842898

2011-04-11

Wow Factor! Inc.

002053661

2011-04-11

Your Personal Assistant Inc.

001684444

2011-04-11

1129371 Ontario Inc.

001129371

2011-04-11

1226190 Ontario Inc.

001226190

2011-04-11

1232616 Ontario Ltd.

001232616

2011-04-11

1445633 Ontario Limited

001445633

2011-04-11

1577045 Ontario Ltd.

001577045

2011-04-11

1588262 Ontario Ltd.

001588262

2011-04-11

1730576 Ontario Limited

001730576

2011-04-11

1761810 Ontario Ltd.

001761810

2011-04-11

1784617 Ontario Inc.

001784617

2011-04-11

1832797 Ontario Limited

001832797

2011-04-11

2037070 Ontario Limited

002037070

2011-04-11

2110871 Ontario Inc.

002110871

2011-04-11

2115037 Ontario Inc.

002115037

2011-04-11

361563 Ontario Limited

000361563

2011-04-11

773153 Ontario Inc.

000773153

2011-04-11

792719 Ontario Inc.

000792719

2011-04-11

818510 Ontario Inc.

000818510

2011-04-11

951912 Ontario Limited

000951912

2011-04-12

Concrete Dream Casting Limited

001539306

2011-04-12

Dandave Inc.

002067540

2011-04-12

Dines Enterprises (Oshawa) Limited

000299482

2011-04-12

Lisa Logistics Corp.

002057453

2011-04-12

Newhome Flooring Depot Inc.

002119742

2011-04-12

Ray Friesen Trucking Ltd.

000640670

2011-04-12

Sky-Walk Developments Inc.

001554328

2011-04-12

Team Rickshaw Corp.

002251594

2011-04-12

1158373 Ontario Ltd.

001158373

2011-04-12

1332749 Ontario Ltd.

001332749

2011-04-12

1709821 Ontario Inc.

001709821

2011-04-12

2108925 Ontario Inc.

002108925

2011-04-12

5371 Godstone Road Management Limited

000785140

2011-04-13

Affordable Disposal Services Inc.

001668432

2011-04-13

Brown’s Better Flowers Limited

000132264

2011-04-13

Castex Inc.

001561432

2011-04-13

Cross-Check Group Inc.

000739639

2011-04-13

D&R Subs Inc.

001624634

2011-04-13

Dromey Design Inc.

000579547

2011-04-13

Eaglenet Technologies Inc.

001416698

2011-04-13

Jjh Prospect Inc.

002129424

2011-04-13

Kaler & Sons Transport Inc.

001606231

2011-04-13

Markfer Packaging & Display Inc.

000951972

2011-04-13

Snav Enterprises Inc.

002143237

2011-04-13

Sudonym Consulting Inc.

001221852

2011-04-13

Xces Media Inc.

001442724

2011-04-13

2055825 Ontario Limited

002055825

2011-04-13

2154790 Ontario Inc.

002154790

2011-04-14

All Natural Futon & Duvet Shoppe Ltd.

000715567

2011-04-14

Capital Opportunities Corporation

001575542

2011-04-14

Dresden Body Shop Limited

000869704

2011-04-14

Gemini Venture Capital Corp.

001412546

2011-04-14

Group Ink Inc.

002042777

2011-04-14

Kay-Sze Investments Inc.

000829555

2011-04-14

Kelvedon Capital Corporation

001648799

2011-04-14

Lucap Investments Inc.

000815697

2011-04-14

Rudolph Reusse & Associates Limited

000238653

2011-04-14

Terminator Transportation Inc.

001707874

2011-04-14

Vale Of Moira Developments Ltd.

000792194

2011-04-14

1430909 Ontario Inc.

001430909

2011-04-14

1570296 Ontario Inc.

001570296

2011-04-14

2022269 Ontario Inc.

002022269

2011-04-14

2172195 Ontario Inc.

002172195

2011-04-14

742757 Ontario Limited

000742757

2011-04-15

P And N Carpentry Ltd.

000777882

2011-04-15

Van Staveren Holdings Inc.

000849776

2011-04-18

El-Be Farms Limited

000210553

2011-04-18

Gugi (Argentia) Inc.

001400162

2011-04-18

Nem Consulting Services Ltd.

001456952

2011-04-18

Pacific Rim Capital Management Ltd.

001727748

2011-04-18

1757714 Ontario Inc.

001757714

2011-04-20

U.S.5 Enterprise Inc.

001010589

2011-04-20

2103010 Ontario Inc.

002103010

2011-04-20

2103021 Ontario Inc.

002103021

2011-04-21

Matrix Integration Technologies Inc.

001383123

2011-04-26

Job 4U Inc.

002181195

2011-04-26

2101889 Ontario Inc.

002101889

2011-04-27

Agincourt Learning Centre Inc.

002085535

2011-04-27

Cin*San Creations Inc.

002060961

2011-04-27

Dollar Basics Inc.

001181410

2011-04-27

Holistic Renewal Books Inc.

001750251

2011-04-27

Johal Roadways Ltd.

002042481

2011-04-27

Primining Technologies Inc.

002184678

2011-04-27

Tri-Med Management Services Limited

000339070

2011-04-27

1441722 Ontario Inc.

001441722

2011-04-27

1484020 Ontario Limited

001484020

2011-04-27

2123371 Ontario Inc.

002123371

2011-04-27

2140366 Ontario Inc.

002140366

2011-04-27

2149743 Ontario Inc.

002149743

2011-04-27

834247 Ontario Limited

000834247

2011-04-28

A.L. Hadas Technologies (Canada) Ltd.

002079807

2011-04-28

Base10 Software Inc.

001449326

2011-04-28

Central Ontario Truck Sales Ltd.

000355998

2011-04-28

Dentalnation Inc.

002092260

2011-04-28

F. Nielsen Pharmacy Professional Corporation

002090334

2011-04-28

Lee-Mac Ontario Eight Inc.

002015866

2011-04-28

Peter S. Maclennan Consulting Ltd.

001141946

2011-04-28

Stargazer Software Inc.

001190344

2011-04-28

Tough Stuff Environmental Systems Inc.

002187567

2011-04-28

Vestudio Inc.

001241777

2011-04-28

1095269 Ontario Limited

001095269

2011-04-28

1829231 Ontario Inc.

001829231

2011-04-28

2047487 Ontario Inc.

002047487

2011-04-28

822853 Ontario Inc.

000822853

2011-04-29

Abell Aviation Inc.

000785102

2011-04-29

Conpar Investments Inc.

001203303

2011-04-29

Datacomp Electronics Inc.

001134629

2011-04-29

Elstat Limited

000252377

2011-04-29

Kilmer Developments Limited

002076559

2011-04-29

Lorbill Corporation

000124944

2011-04-29

Modern Micro Fertilizer Services Ltd.

000755609

2011-04-29

Nuprotek Limited

000468342

2011-04-29

Osler Properties Inc.

001277236

2011-04-29

Corporation Systemes Perot (Canada)

001433146

2011-04-29

Toretta Corporation Limited

000204895

2011-04-29

Vanderlinde Construction Ltd.

000776426

2011-04-29

Y.K.H. Holdings Inc.

000841525

2011-04-29

667543 Ontario Limited

000667543

2011-04-30

Kevin Bacon Professional Corporation

001524344

2011-04-30

Paper And Graphic Arts Inc.

000270722

2011-05-02

At Enterprise (Canada) Inc.

002001465

2011-05-02

Bensho Corp.

002041148

2011-05-02

Boom Communications Inc.

001589657

2011-05-02

Jack Cherniak Enterprises Ltd.

000700358

2011-05-02

Mike Union Concrete Limited

000694299

2011-05-02

Moevi Inc.

002231429

2011-05-02

Morpheus Vision Limited

002018540

2011-05-02

Myspen Developments Corporation

000869325

2011-05-02

Sov Holdings Inc.

000971081

2011-05-02

Thomas Moore Photography Inc.

000404351

2011-05-02

2256565 Ontario Inc.

002256565

2011-05-03

Advocates At Law Ltd.

001293269

2011-05-03

Alesco Developments Ltd.

000739074

2011-05-03

Aquatica Specialty Scuba Center Limited

001710638

2011-05-03

Centurion Property Management Corp.

000285997

2011-05-03

Fronteer Gold Inc.

001334970

2011-05-03

Full Treasure Resources Inc.

001448765

2011-05-03

Jebsun Auto Ltd.

001682801

2011-05-03

Lighthouse Cove Development Limited

000127453

2011-05-03

M.J. Nagy Properties Inc.

001608245

2011-05-03

N. Botticelli Clothiers Inc.

000422899

2011-05-03

Wallace Lumber Of Thamesville Limited

000218547

2011-05-03

Woodkamm Investments Inc.

001574771

2011-05-03

1063435 Ontario Inc.

001063435

2011-05-03

1240517 Ontario Limited

001240517

2011-05-03

2069280 Ontario Limited

002069280

2011-05-03

2152393 Ontario Inc.

002152393

2011-05-03

835165 Ontario Inc.

000835165

2011-05-04

Jaemat Consultants Inc.

002005268

2011-05-04

Tizova Property Management Inc.

001541348

2011-05-04

1549965 Ontario Inc.

001549965

2011-05-04

323 Hargrave Street Inc.

002118989

2011-05-04

751908 Ontario Limited

000751908

2011-05-05

Ken Fong Restaurant Inc.

001533333

2011-05-05

Lifestyle Soundworks Inc.

001716008

2011-05-05

Shyr And Company Incorporated

001757667

2011-05-05

1314631 Ontario Inc.

001314631

2011-05-05

1640130 Ontario Inc.

001640130

2011-05-05

1645095 Ontario Inc.

001645095


Katherine M. Murray
Director, Ministry of Government Services
(144-G248)

Erratum Notice

Vide Ontario Gazette, Vol. 144-13 dated March 26, 2011

Notice Is Hereby Given that the notice issued under subsection 241(4) of the Business Corporations Act set out in the March 26, 2011 issue of the Ontario Gazette was issued with the incorrect date.

The date which was published should read 2011-03-11 and not 2011-03-10.

Katherine M. Murray
Director
(144-G249)

Marriage Act

Certificate Of Permanent Registration as a person authorized to solemnize marriage in Ontario have been issued to the following:

May 2, 2011 to May 6, 2011

Name

Location

Effective Date

Jacob, Kunnel

Brampton, ON

02-May-11

Lindeman, Peter J D

Thunder Bay, ON

02-May-11

Wilkinson, Matthew

Burlington, ON

02-May-11

Cooper, David

Eganville, ON

02-May-11

Hernandez, Luis

Simcoe, ON

02-May-11

Odedoyin, Patricia

Toronto, ON

02-May-11

Kwon, Eunsu

North York, ON

02-May-11

Glyde, Janice

Ottawa, ON

02-May-11

Thomson, M Linda

Burlington, ON

02-May-11

Arsenault, Todd

Oakville, ON

02-May-11

LeBlanc, Kenneth

Oakville, ON

02-May-11

Laing, Donald William

Toronto, ON

02-May-11

Bolduc, Charles N

Sudbury, ON

02-May-11

Copeman, Gerard

Sudbury, ON

02-May-11

Pouzar, Peter J

Ajax, ON

02-May-11

Reay, Shirley A

Mississauga, ON

02-May-11

Di Paolo-Nero, Maria

Binbrook, ON

02-May-11

Nero, Vincent

Binbrook, ON

02-May-11

Lohnes, Miles Winston

Caledonia, ON

04-May-11

Fisk, Gerald William

Sleeman, ON

04-May-11

Larsen, Donald Leroy

Sleeman, ON

04-May-11

Lindsay, Colin Jesse

Atikokan, ON

04-May-11

MacDonald, Burton Brian

Dryden, ON

04-May-11

Hernandez Aceves, Jose Luis

Kitchener, ON

04-May-11

Terry, Joseph Allan

Cobourg, ON

04-May-11

McLean, James Laurie

Ottawa, ON

04-May-11

Leslie, Jane Maureen

Brantford, ON

04-May-11

Elgie, Gordon Brent

Chatham, ON

04-May-11

Baquiran, Llena Gracia B

Pickering, ON

04-May-11

De Jesus, Ramon S

North York, ON

04-May-11

McFarlane, Eugenie

North York, ON

04-May-11

Dinham Butler, Blossom

Toronto, ON

04-May-11

Albert, Linda Judy

Mississauga, ON

04-May-11

Bhamra, Rashinder Singh

Oakville, ON

04-May-11

Hounsell, Alan R

Mississauga, ON

04-May-11

Barker, Steven C

Cumberland Beach, ON

04-May-11

Marino, Angelo

Toronto, ON

04-May-11

Matthew, Debra C

Scarborough, ON

04-May-11

Woods, Carolyn B

Richmond Hill, ON

04-May-11


Re-registrations

Name

Location

Effective Date

Shepstone, Norman R

Gravenhurst, ON

02-May-11


Certificates Of Temporary Registration as person authorized to solemnize marriage in Ontario have been issued to the following:

Date

Name

Location

Effective Date

May 26, 2011 to May 30, 2011

Ham, Brent Warren Aubrey

Riverview, NB

03-May-11

July 21, 2011 to July 25, 2011

Starratt, Paul Vincent

Langley, BC

03-May-11

July 29, 2011 to August 2, 2011

Hoy, Henry

Courcelette, QC

03-May-11

August 4, 2011 to August 8, 2011

Derier, Andrew W

Knoxford, NB

03-May-11

August 5, 2011 to August 9, 2011

Allan, Andrea

Killan, AB

03-May-11

September 14, 2011 to September 18, 2011

Cross, W. Alex

Victoria Beach, MB

03-May-11

October 13, 2011 to October 17, 2011

Morrison, Lillian

Brampton, ON

03-May-11


Certificate Of Cancellation Of Registration as a person authorized to solemnize marriage in Ontario have been issued to the following:

Name

Location

Effective Date

Beardy, Gordon

Muskrat Dam, ON

02-May-11

Cozier, Clement

Brighton, ON

02-May-11

Blackford, Warren Dale

Mississauga, ON

02-May-11

Russell, Mervyn

Oakville, ON

02-May-11


Judith M. Hartman
Deputy Registrar General
(144-G250)

Change of Name Act

Notice Is Hereby Given that the following changes of name were granted during the period from May 02, 2011 to May 08, 2011 under the authority of the Change of Name Act, R.S.O 1990, c.c.7 and the following Regulation R.R.O 1990, Reg 68. The listing below shows the previous name followed by the new name.

Date

Previous Name

New Name

May 02, 2011 to May 08, 2011

Abellera, Brenda.Ignacio.

Galvan, Brenda.Abellera.

May 02, 2011 to May 08, 2011

Al Hachami, Adam.

Youssef, Adam.

May 02, 2011 to May 08, 2011

Al Hachami, Ahmed.Yiser.

Youssef, Peter.

May 02, 2011 to May 08, 2011

Al Hachami, Fadya.

Youssef, Fadya.

May 02, 2011 to May 08, 2011

Al Hachami, Yasser.

Youssef, Yasser.

May 02, 2011 to May 08, 2011

Al-Owainati, Ali.J.

Owainati, Ali.Jamil.

May 02, 2011 to May 08, 2011

Babir, Muhammed.

Babir, Matia.

May 02, 2011 to May 08, 2011

Baholelwa, Guy.Misabiko.

Mwadi, Guy.

May 02, 2011 to May 08, 2011

Balbino, Eliane.Rosa.

Salomao, Eliane.Balbino.

May 02, 2011 to May 08, 2011

Ball, Marilyn.Elain.

Toms, Marilyn.Elaine.

May 02, 2011 to May 08, 2011

Baviera, Geneveve.Rochelle.

Mendiola, Genevieve.Valencia.

May 02, 2011 to May 08, 2011

Bayona, Rosario.Pulido.

Aquino, Rosario.Bayona.

May 02, 2011 to May 08, 2011

Belanger, Girard.

Belanger, Gerard.John.

May 02, 2011 to May 08, 2011

Bhullar, Navjot.Kaur.

Gill, Navjot.Kaur.

May 02, 2011 to May 08, 2011

Black, Cayden.Javed.Manzarpour.

Rainey, Cayden.Robert.Michael.

May 02, 2011 to May 08, 2011

Blaszczyk, Landan.Logan.Peter.

Dunster, Landan.Logan.Peter.

May 02, 2011 to May 08, 2011

Bokchtein, Leonid.

Bockstein, Leonid.

May 02, 2011 to May 08, 2011

Boukar, Aziza.Hassan.

Abdoulaye, Aziza.Hassan.

May 02, 2011 to May 08, 2011

Brunetti, Nancy.Medeiros.

Almeida, Nancy.Medeiros.

May 02, 2011 to May 08, 2011

Budwal, Amanjeet.

Bechard, Aman.

May 02, 2011 to May 08, 2011

Chan, Yuk.Man.

Chan, Fiona.Yuk.Man.

May 02, 2011 to May 08, 2011

Chanel, Stephen.

Mccleary, Rollan.Richard.

May 02, 2011 to May 08, 2011

Chang, Shao.Yu.

Chang, Thomas.

May 02, 2011 to May 08, 2011

Chen, Tian.Yi.

Chen, Ivy.Tianyi.

May 02, 2011 to May 08, 2011

Chiu, Yan.Ho.

Chiu, Jason.Yan.Ho.

May 02, 2011 to May 08, 2011

Chiu, Yan.Nok.

Chiu, Stephen.Yan.Nok.

May 02, 2011 to May 08, 2011

Cipparone, Lisa.Ann.Lee.

Lane, Lisa.Ann.Lee.

May 02, 2011 to May 08, 2011

Cipparone, Stephanie.Leeann.Dorcas.

Cipparone, Stefanie.Lee-Ann.

May 02, 2011 to May 08, 2011

Czaplinski, Stella.

Hewitt, Estelle.

May 02, 2011 to May 08, 2011

De Chevigny, Zhenya.Marie.Jo-Anne.

Guillemette, Jenya.Marie.

May 02, 2011 to May 08, 2011

Dech, Matthew.Jacob.Anthony

Tignanelli, Matthew.Jacob.Anthony.

May 02, 2011 to May 08, 2011

Del Monte, Rose.

Del Monte, Rosetta.

May 02, 2011 to May 08, 2011

Delongchamp, Amanda.Jane.Marie.

Boissoneault, Amanda.Clarice.

May 02, 2011 to May 08, 2011

Devarajan, Ivria.Vydharane.

Devarajan, Vytharane.Ivria.

May 02, 2011 to May 08, 2011

Dharshan, Ranjan.

Ranjan, Dharshan.

May 02, 2011 to May 08, 2011

Dobson, Jayme.Elissa.

Montero, Jayme.Elissa.

May 02, 2011 to May 08, 2011

Dong, Xingyu.

Dong, Felix.

May 02, 2011 to May 08, 2011

Dorion, Gail.Magdalen.

Dorion, Gayle.Magdalene.

May 02, 2011 to May 08, 2011

Eh, Sa.

Augn, Zar.Zar.

May 02, 2011 to May 08, 2011

Esfahani, Raha.

Shirazi, Raha.

May 02, 2011 to May 08, 2011

Eudoxie-Wojedubokowski, Stefano.

Osman, Stefano.Tennessee.

May 02, 2011 to May 08, 2011

Fadavi Hosseini Poudeh, Siamak.

Fadavi, Cyrus.Siamak.

May 02, 2011 to May 08, 2011

Ferry, Gabriel.Pascal.

O'Fearraigh, Gabriel.Pascal.

May 02, 2011 to May 08, 2011

Fichtner, Ronald.Charles.Tyson.

Jackson, Ron.Charles.

May 02, 2011 to May 08, 2011

Filipowich, Amanda.Dawn.

Dawson, Ryan.James.

May 02, 2011 to May 08, 2011

Free, Sabrina.Amanda.Lee.

Compagnion, Sabrina.

May 02, 2011 to May 08, 2011

Gale, Mason.James.

Montague, Mason.James.

May 02, 2011 to May 08, 2011

George , George..

Georgie, George..

May 02, 2011 to May 08, 2011

Gildharry, Debbie.

Niroshan, Debbie.

May 02, 2011 to May 08, 2011

Giles, Chantal.Teodora.

Bacev-Giles, Chantal.Teodora.

May 02, 2011 to May 08, 2011

Girard, Mitchell.Stewart.

Brunelle, Mitchell.Stewart.

May 02, 2011 to May 08, 2011

Gown Lock, Cassandra.Roberta.Lynn.

Bowen, Cassandra.Roberta.Lynn.

May 02, 2011 to May 08, 2011

Graham, Andrea.Carol..

Makowiecka, Andrea.Carol.Graham.

May 02, 2011 to May 08, 2011

Greco, Antonietta.

Greco, Antoniette.

May 02, 2011 to May 08, 2011

Greco, Rosa.Anna.

Greco, Rose.Anna.

May 02, 2011 to May 08, 2011

Green, Mattew.James.

Green, Matthew.James.

May 02, 2011 to May 08, 2011

Gyurik, Jana.

Melburn, Jana.

May 02, 2011 to May 08, 2011

Han, In.Ja.

Hahn, Rosena.Inja.

May 02, 2011 to May 08, 2011

Hinde, Alexa.Brooke.

Hinde, Lexie.Brooke.

May 02, 2011 to May 08, 2011

Hodgson, Cameron-Jane.Martina.

Maerten, Cameron-Jane.Martina.

May 02, 2011 to May 08, 2011

In, Kei.Kei.

In, Rosa.Kei.Kei.

May 02, 2011 to May 08, 2011

Ivey, Tina.Louise.

Ewington, Tina.Louise.

May 02, 2011 to May 08, 2011

Jennings, Gordon.David.Roy.

Jennings-Atfield, Gordon.David.Roy.

May 02, 2011 to May 08, 2011

Jennings, Jesse.Dylan.Roy.

Jennings-Atfield, Jesse.Dylan.Roy.

May 02, 2011 to May 08, 2011

John, Brandon.Damian.William.

Johnson-Scott, Brandon.Damian.William.

May 02, 2011 to May 08, 2011

John, Iris.Anne.Olivia.

Johnson-Scott, Iris.Anne.Olivia.

May 02, 2011 to May 08, 2011

Jong, Linda.Siu.Ha.

Cheung, Linda.Siu.Ha.

May 02, 2011 to May 08, 2011

Kamal, Ghayoor.

Kamal, RafÉ.

May 02, 2011 to May 08, 2011

Kant, Estelle.Martin.

Martin, Estelle.

May 02, 2011 to May 08, 2011

Keating, Robert.Danial.

Keating, Daniel.Robert.

May 02, 2011 to May 08, 2011

Kennedy, Nerma.

Kennedy, Norma.Elizabeth.

May 02, 2011 to May 08, 2011

Khoshnoud, Ali.

Khoshnoud, Amin.

May 02, 2011 to May 08, 2011

Kim, Juheung.

Kim, Johnny.Juhyung.

May 02, 2011 to May 08, 2011

Kobyelyeva, Ganna.

Biryukov, Anna.

May 02, 2011 to May 08, 2011

Kozai, Donna.Joan.

Lloyd, Donna.Joan.

May 02, 2011 to May 08, 2011

Kuipers, Kristofer.William.

Woods, Kristofer.William.

May 02, 2011 to May 08, 2011

Kuria, Amos.Chege.

Kuria, Joe.

May 02, 2011 to May 08, 2011

Ladouceur, Anne.Lorraine.

Ladouceur, Lorraine.Anne.

May 02, 2011 to May 08, 2011

Lam, Pui-Ling.

Coffey, June.Lam.Pui.Ling.

May 02, 2011 to May 08, 2011

LaperriÈRe, AndrÉA.Marcelle.Alchin.

Alchin, AndrÉA.Marcelle.

May 02, 2011 to May 08, 2011

Lefebvre, Anthony.

Girard, Anthony.Donald.

May 02, 2011 to May 08, 2011

Lesage, Daniel.Robert.Raymond.

Anson, Daniel.

May 02, 2011 to May 08, 2011

Li, Si.Jia.

Li, Jamie.

May 02, 2011 to May 08, 2011

Lin, Xiu.Zhen.

Chen, Regina.

May 02, 2011 to May 08, 2011

Lo-Giudice, Angelo.

Lo Giudice, Angelo.

May 02, 2011 to May 08, 2011

Lo-Giudice, Anna.

Lo Giudice, Anna.

May 02, 2011 to May 08, 2011

Loukach, Valentin.

Lukash, Valentin.

May 02, 2011 to May 08, 2011

Man, Nai.Cheung.

Man, Mark.Nai.Cheung.

May 02, 2011 to May 08, 2011

Mccormack, Caitlin.Elizabeth.

Saracevic, Caitlin.Elizabeth.

May 02, 2011 to May 08, 2011

Mclenon, Jean.Helen.

Mclenon, Jeanne.Helen.

May 02, 2011 to May 08, 2011

Medeiros, Austin.

Marocco, Austin.

May 02, 2011 to May 08, 2011

Meloche, Cyril.Francis.Joseph.Reginald.Austin.

Meloche, Francis.Joseph.

May 02, 2011 to May 08, 2011

Mohammad, Aneeq.

Kalson, Aneeq.

May 02, 2011 to May 08, 2011

Mojdehy, Mehdi.

Mojdehy, Peimaan.

May 02, 2011 to May 08, 2011

Morse, Jayrhon.Shem.

Willis-Gairey, Jayrhon.Shem.

May 02, 2011 to May 08, 2011

Moukha, Viatcheslav.Vladimir.

Buchynskyi, Viatcheslav.Vladimir.

May 02, 2011 to May 08, 2011

Muhammad Ilyas, Bakht.Shah.

Ilyas, Shahbakht.

May 02, 2011 to May 08, 2011

Mutasher, Ali.Sabith.

Mutasher, Hamid.Shabith.

May 02, 2011 to May 08, 2011

Mutasher, Fatima.Ali.

Mutasher, Fatima.Hamid.

May 02, 2011 to May 08, 2011

Mutasher, Mohamad.Mahdi.Ali.

Mutasher, Mohamad.Mahdi.Hamid.

May 02, 2011 to May 08, 2011

Mutasher, Shehab.Ali.

Mutasher, Shehab.Hamid.

May 02, 2011 to May 08, 2011

Mutasher, Zeynab.Ali.

Mutasher, Zeynab.Hamid.

May 02, 2011 to May 08, 2011

Nasir, Yasin.

Nasir, Yasin.Andrew.

May 02, 2011 to May 08, 2011

Nastase, Florica.

Codrea, Felicia.

May 02, 2011 to May 08, 2011

Nezami-Nia, Reza.

Nezami, William.Reza.

May 02, 2011 to May 08, 2011

Niroshan, Ranjan.

Ranjan, Niroshan.

May 02, 2011 to May 08, 2011

Noorun, Naher.

Naher, Noorun.

May 02, 2011 to May 08, 2011

Okorie, Uchenna.Bede.

Timothy, Christ.Tim.

May 02, 2011 to May 08, 2011

Ouyang, Ximin.

Auyeung, William.

May 02, 2011 to May 08, 2011

Patel, Jayshreeben.S.

Patel, Jayshreeben.Sumanbhai.

May 02, 2011 to May 08, 2011

Patel, Yogeshkumar.S.

Patel, Yogeshkumar.Sumanbhai.

May 02, 2011 to May 08, 2011

Peddie, Tizita.Alison.

Peddie, Amara.Tizita.

May 02, 2011 to May 08, 2011

Peng, Fuqing.

Peng, Claire.Fuqing.

May 02, 2011 to May 08, 2011

Peralta, Adrian.Benedict.

Dava, Adrian.Benedict.Cunanan.

May 02, 2011 to May 08, 2011

Pham, Bich.Ngoc.

Pham, Teresa.Quynh.Vy.

May 02, 2011 to May 08, 2011

Poad, Karen.Alyssa.

Poad, Karyn.Alyssa.

May 02, 2011 to May 08, 2011

Popov, Alan.Nathan.

Bloom, Alan.Nathan.

May 02, 2011 to May 08, 2011

Porter-Romeo, Tracey.Lynn.

Porter, Tracey.Lynn.

May 02, 2011 to May 08, 2011

Proulx, Ava.Pamela.Samantha.

Zelinski, Ava.Pamela.Samantha.

May 02, 2011 to May 08, 2011

Quill, Arianna.Samantha.Natasha.Pauline.

Savoie, Arianna.Samantha.Natasha.Pauline.

May 02, 2011 to May 08, 2011

Quill, Jayden.Daniel.David.Andrew.

Savoie, Jayden.Daniel.David.Andrew.

May 02, 2011 to May 08, 2011

Radu, Ramona.

Raileanu, Ramona.

May 02, 2011 to May 08, 2011

Ranjan, Thirugnanam.

Thirugnanam, Ranjan.

May 02, 2011 to May 08, 2011

Rashou, Dimis.

Rasho, Demis.

May 02, 2011 to May 08, 2011

Rawes, Anne.Marie.

Kotyk, Ann.Marie.

May 02, 2011 to May 08, 2011

Reid, Jennifer.Ann.

Sherfield, Jennifer.Ann.

May 02, 2011 to May 08, 2011

Reid, Terry.Lynn.

Reid, Terri.Lynn.

May 02, 2011 to May 08, 2011

Richards, Mackenzie.Marie.

Plouffe, Mackenzie.Marie.

May 02, 2011 to May 08, 2011

Richards-Coppola, Tawny-Ash.Cher.

Richards-Coppola, Tawny.Cher.

May 02, 2011 to May 08, 2011

Rowbotham, Micheal.Thomas.

Rowbotham, Michael.Thomas.

May 02, 2011 to May 08, 2011

Sanson, Maria.Chermaine.

Funesto, Maria.Chermaine.

May 02, 2011 to May 08, 2011

Sanyamaropa, Tinashe.

Freeman, Lance.Tinashe.

May 02, 2011 to May 08, 2011

Sarah, Sarwat.Sharmeen.

Murshed, Sarah.

May 02, 2011 to May 08, 2011

Schalow, Craig.Michael.

Ellis, Craig.Michael.

May 02, 2011 to May 08, 2011

Sefatellahei, Weeda.

Sefat-Elahi, Vida.

May 02, 2011 to May 08, 2011

Sexton, Madison.Carly.

Hendry, Madison.Carly.

May 02, 2011 to May 08, 2011

Shack, Roslyn.Lauren.

Shack, Lauren.Rylie.Roslyn.

May 02, 2011 to May 08, 2011

Shahid, Maryam.

Mirza, Maryam.

May 02, 2011 to May 08, 2011

Sherwood, Bianca.

Zinatelli, Bianca.

May 02, 2011 to May 08, 2011

Siddall, Matthew.Alexander.

Siddall, Matthew.Eli.Gerald.

May 02, 2011 to May 08, 2011

Simple, Cheryl.

Ighalo-Osayande, Favor.Emily.

May 02, 2011 to May 08, 2011

Simple, Susan.

Osayande, Bola.Omo.

May 02, 2011 to May 08, 2011

Singh, Raminder.

Grewal, Param.Inder.

May 02, 2011 to May 08, 2011

Sinyakov, Yulia.

Bloom, Julia.

May 02, 2011 to May 08, 2011

Siu, Catherine.Kwai.Yan.

Siu, Catherine.Ceci.Desusa.

May 02, 2011 to May 08, 2011

Skorski, Stanislawa.

Marune, Stacie.Elizabeth.

May 02, 2011 to May 08, 2011

Smith, Trevor.Brent.Mckenzie.

Mckenzie, Trevor.Brent.

May 02, 2011 to May 08, 2011

Sood, Sarika.

Thakur, Sarika.

May 02, 2011 to May 08, 2011

Spattz, Deborah.Ann.

Tucker, Deborah.Ann.

May 02, 2011 to May 08, 2011

Tan, Romace.Christoffer.Balbalec.

Tan, Romace.Christoffer.Funesto.

May 02, 2011 to May 08, 2011

Thiagarajah, Neeratha.Jeyakumar.

Jeyakumar, Neeratha.

May 02, 2011 to May 08, 2011

Thompson, Angela.Joanne.

Mccaul, Angela.Joanne.

May 02, 2011 to May 08, 2011

Tinson, Tammy.Michelle.

Kozack, Tammy.Michelle.

May 02, 2011 to May 08, 2011

Torrens, Wendy.Natasha.Roxane.

Savoie, Wendy.Natasha.Roxane.Sophia.

May 02, 2011 to May 08, 2011

Turner, Kayla.Kathleen.

Turner, Kailah.Kathleen.Alexis.

May 02, 2011 to May 08, 2011

Vandermeer, Auke.Hepke.Harold.

Vandermeer, Arnold.Harold.

May 02, 2011 to May 08, 2011

Vashisht, Amrit.Kumar.

Kumar, Amrit..

May 02, 2011 to May 08, 2011

Veenkamp, James.Albert.

Hakker, Ashley.Aubrey.

May 02, 2011 to May 08, 2011

Waisglass, Jack.Howard.

Waisglass, Howard.Jack.

May 02, 2011 to May 08, 2011

Warrington, John.Alan.

Caza, John.Alan.

May 02, 2011 to May 08, 2011

Whittaker, Ortaga.

Rasten, Sarina.Nicole.

May 02, 2011 to May 08, 2011

Whynott, Dekon.Bernard.

Fleming, Deakin.Gabriel.

May 02, 2011 to May 08, 2011

Wilson, Doris.Elsie.

Chapman, Dodie.Elsie.

May 02, 2011 to May 08, 2011

Yates, Denny.Thomas.

Moore, Denny.Thomas.

May 02, 2011 to May 08, 2011

Yi, Dong.Kun.

Yi, Stephen.Dong.Kun.

May 02, 2011 to May 08, 2011

Zhang, Hong.Xing.

Zhang, Alanna.Hongxing.

May 02, 2011 to May 08, 2011

Zhang, Tian.Rong.

Zhang, Ryan.Tianrong.

May 02, 2011 to May 08, 2011

Zhang, Wen.Zhu.

Zhang, Crystal.


Sandra Leonetti
Deputy Registrar General
(144-G251)

Agreement Respecting Multi-Jurisdictional Pension Plans

Recitals

  1. Each signatory to this Agreement represents the government of a legislative jurisdiction in Canada and is authorized by the laws of the signatory’s jurisdiction to sign this Agreement.
  2. A pension plan may be subject to the pension legislation of more than one jurisdiction and may be subject to the supervision of more than one jurisdiction’s pension supervisory authority, by reason of the nature or place of the plan members’ residence or employment or the nature of the business, work or undertaking of the members’ employer.
  3. Pension plans that are subject to the pension legislation of more than one jurisdiction play a significant role in providing retirement income to many Canadians. To establish an efficient and transparent regulatory environment for such plans, the governments that are party to this Agreement deem it desirable to specify the rules that apply to such plans and allow, to the extent provided for in this Agreement, a single pension supervisory authority to exercise with respect to any such pension plan all of the supervisory and regulatory powers to which such plan is subject.
  4. The laws of the jurisdictions whose governments are party to this Agreement allow for the incorporation of rules for pension plans enacted by Canadian legislative jurisdictions or as otherwise set out in this Agreement, as well as the reciprocal application of legislative provisions and administrative powers by the pension supervisory authorities concerned.
  5. The governments that are party to this Agreement agree as follows:

Part I General Provisions

Section 1.
Definitions & Schedules

Definitions

    1. For the purposes of this Agreement, unless the context indicates a different meaning:

      “active member” means, in relation to a pension plan, a person who:

      1. is accruing benefits under the plan; or
      2. is no longer accruing benefits under the plan, but who is deemed by the terms of the plan or the pension legislation that would apply to the person if this Agreement did not exist to have the same status as an active member of the plan as a person determined under clause (a); (« participant actif »)

      “pension legislation” means, in relation to a jurisdiction, the legislation identified in Schedule A in respect of that jurisdiction and any subordinate legislation made under that legislation, all as amended or substituted from time to time; (« loi sur les régimes de retraite »)

      “pension plan” means, in respect of a jurisdiction, any plan that is subject to the jurisdiction’s pension legislation; and (« régime de retraite »)

      “pension supervisory authority” means the government ministry, department or agency of a jurisdiction that has supervisory or regulatory powers with respect to pension plans under the pension legislation of the jurisdiction. (« organisme de surveillance »)

Schedules

  1. The following attached Schedules form part of this Agreement:
    1. Schedule A – Pension Legislation; and
    2. Schedule B – Matters Covered by Incorporated Legislative Provisions.

Section 2.
Application
General application

    1. Subject to subsection (2) and section 26, this Agreement applies to any pension plan that would, if this Agreement and any other agreement respecting the supervision of pension plans did not exist, be subject to registration with a pension supervisory authority under the pension legislation of more than one jurisdiction whose government is a party to this Agreement.

Restriction

  1. This Agreement does not apply to a pension plan if the pension supervisory authority that would be designated as the major authority for the plan under this Agreement is not subject to this Agreement.

Plan provision not effective

  1. This Agreement applies in respect of a pension plan despite any conflicting provision in any document that creates or supports the pension plan.

Part II Major Authority

Section 3.
Determination Of The Major Authority

One major authority

    1. One pension supervisory authority having jurisdiction over a pension plan shall be the major authority for the plan.

Plurality of active members

  1. Except as provided in sections 5 and 26, the major authority for a pension plan shall be the pension supervisory authority of the jurisdiction with the plurality of active members of the plan, as determined in accordance with subsection (3) and considering only those jurisdictions whose pension legislation would, if this Agreement and any other agreement respecting the supervision of pension plans did not exist, require the plan to be registered with the pension supervisory authority of that jurisdiction.

Determination of plurality

  1. The jurisdiction that, among those referred to in subsection (2), has the plurality of active members of a pension plan shall be determined using the most recent periodic information return that has been filed with a pension supervisory authority in relation to the plan’s fiscal year end and on the following basis:
    1. in respect of a provincial jurisdiction, the number of active members of the plan who are employed in that provincial jurisdiction and who would be subject to that jurisdiction’s pension legislation if this Agreement and any other agreement respecting the supervision of pension plans did not exist; and
    2. in respect of the federal jurisdiction, the number of active members of the plan who are employed in “included employment” within the meaning of that jurisdiction’s pension legislation, where the plan is subject to that jurisdiction’s pension legislation.

Equal number of active members

  1. Where the major authority for a pension plan cannot be determined by applying subsections (2) and (3) because two or more jurisdictions have authority over an equal number, greater than zero, of active members of the plan, the major authority for the plan shall be, of those jurisdictions, the authority whose main office is in closest proximity to the main office of the administrator of the plan. For the purposes of this subsection:
    1. the main office of a pension supervisory authority is the office from which the authority conducts most of its supervisory activities; and
    2. the main office of the pension plan administrator is the office from which the plan administrator described in the text of the pension plan conducts most of the plan’s administration.

Status as major authority

  1. A pension supervisory authority that becomes the major authority for a pension plan in accordance with this Agreement shall remain the major authority for the plan until the authority loses its status as major authority in accordance with this Agreement.

Minor authorities

  1. Once a pension supervisory authority becomes the major authority for a pension plan, any other pension supervisory authority to which this Agreement extends and that has supervisory or regulatory powers with respect to the plan becomes a minor authority for the plan.

New pension plan registration

  1. Where a pension supervisory authority receives an application to register a pension plan, that authority shall determine whether it is the major authority for the plan within the meaning of this Agreement, and if necessary and as soon as possible thereafter, that authority shall notify the plan administrator as to the relevant authority with which the plan should or may be registered and shall notify the relevant authority about the plan to be registered.

Section 4.
Role Of The Major Authority

Interpretation

    1. For the purposes of this section:
      1. a decision includes an order, direction, approval or, if specific recourse is provided, a proposal to make such a decision; and
      2. recourse includes the right to request a hearing, review, reconsideration or appeal.

Role of major authority

  1. The major authority for a pension plan shall:
    1. supervise and regulate the plan in accordance with this Agreement, and on behalf of each of the minor authorities for the plan as required by this Agreement;
    2. subject to subsection (3) and section 9, exercise, with respect to the plan and as required by this Agreement, the functions and powers necessary to carry out this Agreement conferred on the minor authority by the pension legislation of the minor authority’s jurisdiction;
    3. apply and enforce any rules specified in this Agreement that are not part of the pension legislation of a jurisdiction; and
    4. determine any matter or question related to the application of this Agreement to the plan in accordance with this Agreement and the procedural provisions of the pension legislation of the major authority’s jurisdiction.

Exceptions

  1. Despite clause (b) of subsection (2):
    1. where the major authority for a pension plan and a minor authority for the plan agree that a particular function or power conferred by the pension legislation of the minor authority’s jurisdiction shall be exercised in respect of the plan by the minor authority, only such minor authority may exercise such function or power in respect of the plan
    2. where the major authority for a pension plan and a minor authority for the plan agree that a particular decision concerning the application of provisions of the pension legislation of the minor authority’s jurisdiction shall be made in respect of the plan by the minor authority, only such minor authority may make such decision in respect of the plan; and
    3. where pension legislation confers on a pension supervisory authority the power to order or otherwise require the splitting of the assets and liabilities of a pension plan, only such authority may make a decision concerning the exercise of that power with respect to the liabilities of a plan that are subject to such pension legislation and the assets of the plan related to the funding of those liabilities.

Decisions and recourse

  1. Any decision that may be made by the major authority for a pension plan that applies the provisions of the pension legislation of a minor authority’s jurisdiction as described in clause (b) of subsection (1) of section 6 is subject to the following rules:
    1. the decision shall be made under the procedural provisions of the pension legislation of the major authority’s jurisdiction that would have applied if the matter had arisen under that legislation;
    2. the decision shall be deemed to have been made by the minor authority under the procedural provisions of the pension legislation of the minor authority’s jurisdiction that would have applied if the minor authority had made the decision;
    3. when the decision is issued by the major authority, it shall include notice to any person receiving the decision as to:
      1. the substantive provisions of the pension legislation of the minor authority’s jurisdiction that were applied in formulating the decision that is made;
      2. the recourse provided, if any, from the decision under the pension legislation of the minor authority’s jurisdiction, including the body before whom such recourse may be exercised;
      3. the time limit under the pension legislation of the minor authority’s jurisdiction for exercising such recourse; and
      4. where the pension legislation of the minor authority’s jurisdiction does not provide for recourse from the decision, any recourse from the decision provided under any other legislation of that jurisdiction, including the body before whom such recourse may be exercised and the time limit for exercising such recourse; and
    4. the right to recourse from the decision shall be determined under the pension legislation or other legislation of the minor authority’s jurisdiction as though the decision had been made under the procedural provisions of that legislation.

Continued role of major authority

  1. Exercise of a recourse from a decision referred to in this section does not have the effect of preventing or releasing the major authority from continuing to fulfill its responsibilities with respect to the pension plan as set out in subsection (2).

Enforcement of decisions

  1. The major authority shall enforce any decision referred to in this section once that decision is no longer open to any further recourse, as well as any decision resulting from such recourse that is no longer open to any further recourse.

Communication with major authority

  1. A person shall be entitled to communicate with the major authority for a pension plan in the same manner that the person would be entitled to communicate with a pension supervisory authority under the legislation that would apply to the person if this Agreement did not exist.

Representative

  1. Where a person having any rights or benefits under a pension plan has designated another person or an association that represents people with rights or benefits under the plan to act on his or her behalf with respect to the major authority for the plan, such authority shall, to the extent permitted by law, communicate with that other person or association and, upon request, provide that other person or association with the information and documents to which the person is entitled.

Section 5. Loss Of Major Authority Status

Loss of major authority status

    1. The major authority for a pension plan shall lose its status in that regard on the date described in subsection (2) where, according to the most recent periodic information return that has been filed with the major authority in relation to the plan’s fiscal year end, the number of active members of the plan employed in relation to the major authority’s jurisdiction, as determined under subsection (3) of section 3 as of the plan’s fiscal year end, is:
      1. for the third consecutive fiscal year, less than the number of active members who were employed in relation to any other jurisdiction or jurisdictions;
      2. less than 75% of the number of active members who were employed in relation to any other jurisdiction; or
      3. equal to zero and there are active members of the plan employed in relation to any other jurisdiction.

Date of loss of major authority status

  1. The major authority for a pension plan loses its status in that regard:
    1. in the case provided for in clause (a) or (b) of subsection (1), five days prior to the end of the first plan fiscal year that begins after the date on which the major authority received the information referred to in the relevant clause; and
    2. in the case provided for in clause (c) of subsection (1), upon the later of the fifth day before the end of the current plan fiscal year during which the major authority received the information referred to in that clause or of the expiry of the period of six months beginning on the date the major authority received the information.

New major authority

  1. When the major authority for a pension plan loses its status in that regard in accordance with subsection (2), the pension supervisory authority for the jurisdiction having, as determined in accordance with subsection (1), the plurality of active members of the plan becomes the plan’s new major authority if that new major authority is subject to this Agreement.

Equal number of active members

  1. Where the new major authority for a pension plan cannot be determined in accordance with subsection (3) because two or more jurisdictions have authority over an equal number, greater than zero, of active members of the plan, the major authority for the plan shall be, of those jurisdictions, the authority whose main office is in closest proximity to the main office of thli administrator of the plan. For the purposes of this subsection:
    1. the main office of a pension supervisory authority is the office from which the authority conducts most of its supervisory activities; and
    2. the main office of the pension plan administrator is the office from which the plan administrator described in the text of the pension plan conducts most of the plan’s administration.

Transitional rules

  1. Where the major authority for a pension plan loses its status in that regard in accordance with this section:
    1. all matters related to the plan that are pending before the major authority on the day preceding its loss of status as major authority shall be continued before that authority;
    2. all matters related to the plan that concern a decision, order, direction or approval proposed or made by the major authority and pending before any administrative body or court on the day preceding the loss of the major authority’s status as major authority shall be continued before such body or court;
    3. for every matter in respect of which the major authority referred to in clause (a) or the administrative body or court referred to in clause (b) has proposed or made a decision, order, direction or approval to which the pension legislation or other legislation applying on the day preceding the replacement of the major authority provides a right of recourse:
      1. such right shall be maintained so long as the period provided for exercising that right has not expired; and
      2. such recourse may be brought before the administrative body or court provided for by the legislation giving entitlement thereto;
    4. for any matter related to the plan not described in clauses (a) to (c) that occurred while the major authority was the major authority for the plan and that related to the provisions of the pension legislation of the major authority’s jurisdiction in respect of a matter referred to in Schedule B:
      1. the major authority may, even after it loses its status in that regard for the plan, conduct an examination, investigation or inquiry into the matter in accordance with the pension legislation of the major authority’s jurisdiction to determine whether compliance with that legislation was met, and in such case, the matter shall remain subject to that major authority; and
      2. where the matter constitutes an offence under the pension legislation of the major authority’s jurisdiction, the offence may be prosecuted by the competent authority in that jurisdiction, and in such case, the matter shall remain subject to that major authority; and
    5. all matters referred to in clauses (a) to (d) shall remain subject to the pension legislation or other legislation that, under this Agreement, applied to such matters on the day preceding the loss of the major authority’s status as major authority.

Notice by major authority

  1. Where the major authority for a pension plan receives from the administrator of the plan the information described in clauses (a), (b) or (c) of subsection (1), it shall:
    1. as soon as possible after receipt of the information, notify the pension plan administrator and each minor authority for the plan of the date on which, pursuant to subsection (2), it will lose its status as major authority for the plan and, if applicable, the pension supervisory authority that shall become the new major authority for the plan; and
    2. as soon as possible after the plan’s new major authority assumes its functions, provide to such new major authority all relevant records, documents or other information that it has concerning the plan.

Notice by new major authority

  1. The pension supervisory authority that replaces another authority as major authority for a pension plan shall, as soon as possible after assuming its functions, inform the pension plan administrator and each of the plan’s minor authorities of the date on which it assumed the functions of major authority.

Notice by plan administrator

  1. The administrator of a pension plan that receives from the plan’s major authority notice of the information provided for in clause (a) of subsection (6) or in subsection (7) shall:
    1. in respect of the information provided for in clause (a) of subsection (6), transmit such information to each employer that is party to the plan and any collective bargaining agent that represents any person who has rights or benefits under the plan within 90 days after such notice; and
    2. in respect of the information provided for in subsection (7), transmit such information to each employer that is party to the plan and any person who has rights or benefits under the plan who is entitled to receive an annual statement of the person’s benefits, no later than the expiry of the period for providing such persons with their next annual statements of benefits.

Part III Applicable Law

Section 6.
Applicable Legislation
Applicable pension legislation

    1. While a pension supervisory authority is the major authority for a pension plan in accordance with this Agreement:
      1. the provisions of the pension legislation of the major authority’s jurisdiction in respect of matters referred to in Schedule B apply to the plan instead of those of the corresponding provisions of the pension legislation of any minor authority’s jurisdiction that would apply to the plan if this Agreement did not exist; and
      2. subject to the provisions of this Agreement, the provisions of the pension legislation of each jurisdiction that are applicable to the plan under the terms of such legislation apply to the plan in respect of matters not referred to in Schedule B.

Funding rule exceptions

  1. Despite clause (a) of subsection (1):
    1. where the pension legislation of a minor authority’s jurisdiction would, if this Agreement did not exist, require the funding of a benefit provided in relation to a pension plan with respect to persons having rights under the plan who are subject to that legislation:
      1. subject to subclause (ii), funding shall be required in respect of that benefit with respect to those persons, even if funding for that benefit would not be required under the pension legislation of the major authority’s jurisdiction; and
      2. funding of the benefit described in subclause (i) shall be required in a manner consistent with, and to the extent determined by, the requirements under the pension legislation of the major authority’s jurisdiction applicable to the funding of other benefits that are provided in relation to the plan and that are required to be funded in relation to the plan under that legislation;
    2. where the pension legislation of a minor authority’s jurisdiction would require, for the purposes of this clause, that an additional liability be established and funded in relation to a pension plan with respect to persons having rights under the plan who are subject to that legislation:
      1. subject to subclause (ii), such liability shall be required to be established and funded, even if such liability would not be required to be established, and such funding would not be required, under the pension legislation of the major authority’s jurisdiction; and
      2. funding of the liability described in subclause (i) shall be required in a manner consistent with, and to the extent determined by, the requirements under the pension legislation of the major authority’s jurisdiction applicable to the funding of benefits that are provided in relation to the plan and that are required to be funded in relation to the plan under that legislation; and
    3. subject to subsection (4), when a pension supervisory authority becomes the major authority for a pension plan in accordance with this Agreement, if the funding of any benefit provided under the plan has been based on actuarial valuation reports filed in respect of the plan with a pension supervisory authority, the funding of those benefits shall continue to be subject to the pension legislation that applied immediately before the major authority assumed its functions in respect of the plan until such time as a new actuarial valuation report is due to be filed in respect of the plan with the major authority in accordance with the pension legislation of the major authority’s jurisdiction.

Definitions

  1. For the purposes of subsection (4):

    “alternative funding arrangement” means a fund or financial instrument that is described in the pension legislation of a jurisdiction and is permitted under that legislation to supplement, support or otherwise satisfy the funding requirements for a pension plan under that legislation, where in the absence of such fund or financial instrument additional contributions would be required to be made to the pension fund of the plan in order to satisfy the funding requirements for the plan under that legislation; (« instrument financier »)

    “new major authority” means a pension supervisory authority that becomes the major authority for a pension plan in accordance with this Agreement; and

    “prior authority” means a pension supervisory authority with which a pension plan is registered immediately before a pension supervisory authority becomes the major authority for the plan in accordance with this Agreement.

Alternative funding arrangement exceptions

  1. Despite clause (a) of subsection (1), when a pension supervisory authority becomes the new major authority for a pension plan, if the pension legislation of the prior authority’s jurisdiction permitted the use of an alternate funding arrangement, but the pension legislation of the new major authority’s jurisdiction does not permit the use of that alternate funding arrangement, then:
    1. if, no later than thirty five days before the new major authority becomes the major authority for the plan, the administrator of the plan provides notice to both the new major authority and the prior authority that it intends to file an actuarial valuation report with the new major authority with a valuation date that coincides with the fiscal year end of the plan that immediately follows the new major authority becoming the major authority for the plan, then the following rules shall apply with respect to the funding of the plan:
      1. the alternative funding arrangement may continue to be used until thirty days after the valuation report is due to be filed with the new major authority;
      2. no later than thirty days after the valuation report is due to be filed with the new major authority, an amount equal to the lesser of the value of the alternative funding arrangement or the amount required to make the plan fully funded on a solvency basis shall be deposited into the pension fund of the plan by an employer that is party to the plan; and
      3. if the amount described in subclause (ii) has not been deposited by an employer into the pension fund of the plan within the thirty day timeframe described in that subclause, an amount equal to the full value of the alternative funding arrangement shall be immediately deposited into the pension fund of the plan by an employer that is party to the plan; and
    2. if the administrator of the plan does not provide the notice described in clause (a), then the following rules shall apply with respect to the funding of the plan:
      1. no later than thirty days before the new major authority becomes the major authority for the plan, an amount equal to the lesser of the value of the alternative funding arrangement or the amount required to make the plan fully funded on a solvency basis shall be deposited into the pension fund of the plan by an employer that is party to the plan; and
      2. until the time a new actuarial valuation report described in clause (c) of subsection (2) is filed with the new major authority respecting the plan, an amount equal to the lesser of the value of any subsequent alternative funding arrangement that would have been required to have been obtained in relation to the plan under the pension legislation of the prior authority’s jurisdiction, or the amount that would be required to make the plan fully funded on a solvency basis, shall be deposited into the pension fund of the plan by an employer that is party to the plan instead of obtaining the subsequent alternative funding arrangement, at or before the time the alternative funding arrangement would have been required to have been obtained in relation to the plan under the pension legislation of the prior authority’s jurisdiction and in accordance with the last actuarial valuation report that had been filed with the prior authority in respect of the plan.

Section 7. Determination Of Benefits By Final Location

Deemed applicability of pension legislation

  1. For the purposes of determining the benefits accrued by a person under a pension plan, the person’s entire benefit accrual shall be deemed to have been subject to the pension legislation that applied to the person:
    1. at the time the person’s benefits were determined, if the person was still accruing benefits under the plan at that time; or
    2. at the time the person ceased accruing benefits under the plan, if the person was no longer accruing benefits under the plan at the time the person’s benefits were determined.

Section 8. Pension Plan Investments

Deadline for compliance

  1. Despite any other provision of this Agreement, any investment by a pension plan that is held on the date a pension supervisory authority becomes the major authority for the plan and that, although it complies with the pension legislation that applied to the plan on the day preceding that date, does not comply with the pension legislation that applies to the plan’s investments from that date, shall be brought into compliance with the latter legislation within five years from that date.

Section 9.Pension Benefits Guarantee Fund

Pension benefits guarantee fund

  1. Subject to sections 10 to 17, this Agreement shall not affect the application or administration of the Pension Benefits Guarantee Fund set out under the pension legislation of Ontario or any similar fund established under any other pension legislation.

Part IV Pension Plan Asset Allocation Into Jurisdictional Portions

Section 10.
Applicable Situations
Applicable situations

  1. The assets of a pension plan shall be allocated into portions in accordance with this Part when:
    1. the plan is amended so that part of the liability of the plan to pay benefits or other amounts to persons so entitled under the plan is transferred to a different pension plan, and where, as part and in consideration of that transfer of liability, part of the assets of the plan are transferred to the different plan;
    2. a pension supervisory authority orders or otherwise requires the splitting of the assets and liabilities of the plan, as described in clause (c) of subsection (3) of section 4;
    3. the plan has more than one participating employer and an employer withdraws from the plan, and pension legislation requires that the rights and benefits accrued under the plan be divided into groups, one of which consists of the rights and benefits of persons affected by the withdrawal, and that those persons may elect to have their rights and benefits under the plan be paid forthwith;
    4. the plan is being wound up in part;
    5. the plan is being fully wound up; or
    6. a situation not described in clauses (a) to (e) occurs and assets of the plan related to a jurisdiction are to be paid to an employer that participates in the plan in accordance with the pension legislation of that jurisdiction.

Section 11.-Allocation Of Assets

Allocation into portions

    1. For the purposes of this Part, the assets of a pension plan shall be allocated into portions as of the date of allocation, each portion being related to the liability for benefits and other amounts accrued under the plan, and any additional liability referred to in clause (b) of subsection (2) of section 6 respecting the plan, that is subject to a jurisdiction’s pension legislation, as determined in accordance with this section.

Standard allocation methodology

  1. Subject to section 12, the portion of a pension plan’s assets that is subject to a jurisdiction’s pension legislation as of the date of allocation shall be equal to the sum of the amounts referred to in section 13 as of the date of allocation, determined with respect to the benefits and other amounts described in section 13 that are subject to that jurisdiction’s pension legislation and applying the requirements of sections 14 to 16.

Other allocation methodology

  1. The major authority for a pension plan may permit the assets of the plan to be allocated into the portions described in subsection (1) in a manner other than that required by subsection (2) or section 12 if:
    1. the allocation of the plan’s assets is made in relation to any situation described in section 10 other than the full wind up of the plan and a Fellow of the Canadian Institute of Actuaries certifies that:
      1. the liabilities of the plan that are related to the plan assets to be allocated into the portions described in subsection (2) do not exceed those assets on either a solvency basis or a going concern basis; and
      2. the allocation of the assets of the plan described in subclause (i) will not differ materially from an allocation of those assets conducted in accordance with subsection (2); or
    2. the allocation of the plan’s assets is made in relation to a situation described in clause (d) of section 10, no pension legislation that applies to the plan assets to be allocated into the portions described in subsection (2) requires the distribution of any plan assets related to the wound up part of the plan that remain after all liabilities related to the wound up part of the plan have been settled and a Fellow of the Canadian Institute of Actuaries certifies that the liabilities of the plan related to the wound up part of the plan do not exceed the plan assets related to the wound up part of the plan on either a solvency basis or a going concern basis immediately before the partial wind up of the plan.

Section 12. Plan With More Than One Participating Employer

Plan with more than one participating employer

    1. This section applies to a pension plan that has more than one participating employer and, in accordance with the pension legislation of the major authority’s jurisdiction:
      1. the following are determined and accounted for separately in respect of an employer that participates in the plan, as if a separate pension plan was established within the plan in respect of that employer:
        1. the assets and liabilities of the plan;
        2. the contributions payable in relation to the plan;
        3. the benefits and other amounts owing under the plan; and
        4. the expenses payable in relation to the plan;
      2. the liabilities of the plan related to the employer described in clause (a) are determined with reference to only the benefits and other amounts owing to a person in relation to that person’s employment with that employer; and
      3. among the contributions payable in relation to the plan by the employer described in clause (a), those that are required to be paid under the applicable pension legislation in relation to benefits and other amounts currently accruing by active members of the plan are determined only with reference to active members employed by that employer.

Allocation of assets into employer shares

  1. For the purposes of an asset allocation under this Part involving a pension plan described in subsection (1), the assets of the plan that have been determined and accounted for separately in relation to an employer as of the date of allocation shall be allocated to that employer as an employer share if the plan characteristics described in clause (a) of subsection (1) respecting the employer:
    1. have been determined and accounted for separately since the start of the employer’s participation in the plan; or
    2. began to be determined and accounted for separately at a date subsequent to the start of the employer’s participation in the plan, and the initial determination and accounting of the assets of the plan respecting that employer was consistent with, and conducted on the basis of, an allocation of the assets of the plan in accordance with the requirements of this Part and in relation to a situation other than that described in clause (c), (d) or (e) of section 10.

Allocation of employer shares into portions

  1. Any employer share allocated in accordance with subsection (2) shall be further allocated into portions in the manner provided for in section 11, and used in the manner provided for in section 17, as if the employer share consisted of the assets of a separate pension plan for that employer.

Allocation of remaining assets into portions

  1. For the purposes of an asset allocation under this Part involving a pension plan described in subsection (1), any assets of the plan not allocated to an employer share in accordance with subsection (2) shall be allocated into portions in the manner provided for in section 11, and used in the manner provided for in section 17, without considering the liabilities described in clause (b) of subsection (1) related to an employer for which an employer share has been allocated under this section.

Section 13. Determination Of Portions For Asset Allocation

Determination of portions

    1. The assets of a pension plan that are to be allocated into portions in accordance with subsection (2) of section 11 shall be allocated into portions as of the date of allocation in accordance with the levels of priority of allocation set out in this section.

Contributions and similar amounts

  1. First, allocate assets of the pension plan equal to the sum of the following contributions and amounts, to the extent that such contributions and amounts are still credited to the account of a person having benefits under the plan on the date of allocation:
    1. any contributions paid into the pension fund of the plan and any amounts that the person had elected to transfer into the pension fund of the plan, other than contributions and amounts used to fund benefits that are not determined solely as a function of amounts credited to the account of the person; and
    2. any interest attributable to contributions or amounts described in clause (a).

Core liabilities

  1. Second, allocate assets of the pension plan equal to the sum of the following liability amounts, provided that the pension legislation that would govern those liabilities if this Agreement did not exist would require them to be funded on a solvency basis:
    1. the value of benefits under the plan that are being paid on a regular and periodic basis to any person on the date of allocation, whether or not the benefit is payable for the lifetime of the person, and determined taking into account:
      1. any periodic increase in the benefits, based on any index, rate or formula provided for in the plan; and
      2. any related benefits that are payable due to the death of the person;
    2. the value of lifetime benefits accrued under the plan by any person who, on the date of allocation, is entitled to receive payment of the benefits on that date or a later date, but who is not in receipt of payment of the benefits as of the date of allocation, determined:
      1. using the earliest age at which all such persons are entitled to payment of unreduced lifetime benefits, without reference to any other requirements or conditions under the terms of the plan or any applicable pension legislation;
      2. taking into account any post-retirement periodic increase in the lifetime benefits, based on any index, rate or formula provided for in the plan; and
      3. taking into account any related benefits that are payable due to the death of the person, whether such death occurs before or after the person starts receiving payment of lifetime benefits under the plan and determined at the age described in subclause (i);
    3. in respect of any person who has been required to make contributions under the plan, the amount by which the contributions made by the person plus any interest attributable to those contributions exceeds the amount representing 50% of the value of the benefits payable to the person under the plan, subject to the following requirements:
      1. the contributions, interest and value of the benefits shall be calculated as of the date of allocation and consistent with either the pension legislation that governs the benefits or the terms of the plan, whichever produces a larger excess amount; and
      2. any such excess amount already determined in relation to a person before the date of allocation shall not be included, whether or not such previously determined excess amount has been refunded to the person; and
    4. any unpaid part of the value of the benefits payable under the plan to a person who had elected before the date of allocation to be paid the value of the person’s benefit entitlements under the plan, as well as any interest attributable to that unpaid part.

Other liabilities whose funding is required

  1. Third, allocate assets of the pension plan equal to the sum of the following liability amounts:
    1. the value of benefits accrued under the plan, other than those referred to in subsection (3), by any person who, on the date of allocation, is entitled to receive payment of the benefit on that date or a later date, but who is not in receipt of payment of the benefit as of the date of allocation, provided that the pension legislation that would govern the benefits if this Agreement did not exist would require that such benefits be funded on a solvency basis; and
    2. subject to subsection (5), the value of the additional liability referred to in clause (b) of subsection (2) of section 6.

Assets related to additional liability

  1. Where the assets of the pension plan that are allocated to a portion under subsections (2), (3) and (4) in the absence of the requirements of this subsection exceed the value of benefits and other amounts accrued under the plan that are related to that portion:
    1. the value calculated for clause (b) of subsection (4) shall be reduced by the excess amount referred to in this subsection; and
    2. the assets of the plan not allocated to a portion due to the application of clause (a) may be allocated to other portions in accordance with subsection (4).

Balance of assets

  1. Fourth, for the purposes of an asset allocation in any situation other than that described in clause (c), (d) or (e) of section 10:
    1. any assets of the pension plan remaining after the allocations made in accordance with subsections (2) to (4) shall be sequentially allocated to the portion or portions with the lowest going concern ratio, until the going concern ratio of that portion equals the going concern ratio of the portion with the next highest going concern ratio;
    2. the sequential allocation of the plan’s assets described in clause (a) shall be made until all portions have the same going concern ratio or no assets remain to be allocated, whichever occurs first;
    3. if, after applying the sequential allocation of assets described in clauses (a) and (b), the going concern ratio of each portion is lower than 1.0, any assets of the pension plan yet to be allocated shall be allocated to the portions so that the going concern ratios of all portions remain the same, until the going concern ratio of each portion reaches 1.0 or no assets remain to be allocated, whichever occurs first;
    4. for the purposes of clauses (a), (b) and (c), the going concern ratio of a portion shall be calculated by using the assets of the pension plan allocated to the portion in accordance with this section and the going concern liabilities of the plan that are subject to the jurisdiction’s pension legislation applicable to that portion, other than assets and liabilities related to contributions and amounts described in subsection (2); and
    5. any assets of the pension plan remaining after the allocations made in accordance with clauses (a), (b) and (c) shall be allocated pro rata to the total of the going concern liabilities determined for each portion.

Balance of assets for certain asset allocations

  1. Fourth, for the purposes of an asset allocation in a situation described in clause (c), (d) or (e) of section 10:
    1. allocate assets of the pension plan equal to the value of benefits accrued under the plan, other than those referred to in subsections (2), (3) or (4), to which persons are entitled under the plan as of the date of allocation; and
    2. any assets of the pension plan remaining after the allocations made in accordance with subsections (2) to (5) and clause (a) shall be allocated pro rata to the total of the values determined for each portion in applying subsections (2) and (3) and clause (a) of subsection (4).

Section 14. Rules Of Application

Alternative funding arrangements

    1. For the purposes of this Part, the assets of a pension plan include any alternative funding arrangement described in section 6 that exists in relation to the plan at the time the assets of the plan are allocated into portions in accordance with this Part.

Determining value of benefits and assets

  1. For the purposes of sections 11 to 13, except subsection (6) of section 13, the value of the benefits and other amounts payable under a pension plan and the assets of the plan shall be determined as if the pension plan were wound up on the date of allocation.

Deemed solvency funding requirement

  1. If, at the time the assets of a pension plan are allocated into portions in accordance with this Part, a liability amount related to the plan or a benefit under the plan that is subject to a jurisdiction’s pension legislation would not, if this Agreement did not exist, be required to be funded on a solvency basis due to a temporary suspension under that legislation of a requirement under that legislation that would otherwise require the funding of such liability amount or benefit on a solvency basis, the liability amount or benefit shall be deemed to be one that is required by that legislation to be funded on a solvency basis for the purposes of subsection (3) of section 13 and clause (a) of subsection (4) of section 13.

Section 15.Reduction Method

Reduction method

    1. Subject to subsection (2), to the extent that a value or amount referred to in subsection (3) or (4) of section 13 relates to benefits arising from the application of a provision of a pension plan or of pension legislation that came into effect less than five years before the date of allocation, such value or amount shall, for the purposes of subsection (3) or (4) of section 13, be reduced:
      1. by 100%, if the period from the date that the provision of the pension plan or pension legislation came into effect to the date of allocation is less than one year;
      2. by 80%, if the period is one year or more, but less than two years;
      3. by 60%, if the period is two years or more, but less than three years;
      4. by 40%, if the period is three years or more, but less than four years; and
      5. by 20%, if the period is four years or more, but less than five years.

Exception to reduction method

  1. The major authority for a pension plan may permit the assets of the plan to be allocated into the portions described in subsection (2) of section 11 without applying the requirements of subsection (1) if a Fellow of the Canadian Institute of Actuaries certifies that the liabilities of the plan that are related to the plan assets to be allocated into the portions described in subsection (2) of section 11 do not exceed those assets on a solvency basis.

Section 16. Insufficiency Of Assets

Insufficiency of assets

  1. If, at one of the levels of priority of allocation established by section 13, the assets of a pension plan that have yet to be allocated to a portion described in subsection (2) of section 11 are less than the total value of the benefits and other amounts that rank equally in that level of priority of allocation, the available plan assets shall be allocated to the portions pro rata to the total value of the benefits and other amounts that rank equally in that level of priority of allocation.

Section 17.Use Of Assets Following Allocation

Use of allocated assets

    1. Where an asset allocation for a pension plan is made under this Part in any situation other than that described in clause (c), (d) or (e) of section 10, each portion of the assets of the plan allocated in accordance with sections 11 to 16 shall be utilized in conformity with the pension legislation applicable to the benefits and other amounts related to that portion.

Use of allocated assets for certain asset allocations

  1. Where an asset allocation for a pension plan is made under this Part in a situation described in clause (c), (d) or (e) of section 10, each portion of the assets of the plan allocated in accordance with sections 11 to 16 shall be utilized, in conformity with the pension legislation applicable to the benefits and other amounts related to that portion, to satisfy payment of those benefits and other amounts arising from the wind up of the plan or the withdrawal of the employer, as the case may be. In addition, any remaining assets related to that portion shall be distributed in accordance with that pension legislation, if so required under that legislation. No assets of the plan allocated to one portion shall be utilized to satisfy payment of the benefits and other amounts related to another portion on the wind up of the plan or the withdrawal of the employer, as the case may be.

Use of remaining allocated assets

  1. Where a situation described in clause (c) or (d) of section 10 occurs and the assets of a pension plan that have been allocated to a portion in accordance with sections 11 to 16 have been utilized to fully satisfy payment of the benefits and other amounts related to that portion that arise from the partial wind up of the plan or the withdrawal of the employer, as the case may be, and any other assets related to that portion have been distributed as required by the pension legislation applicable to the benefits and other amounts related to that portion, any remaining assets related to that portion shall remain in the pension fund of the plan and be commingled with the other assets therein.

Part V Relations Between Authorities

Section 18.
Cooperation
Reciprocal obligations

  1. The pension supervisory authorities that are subject to this Agreement shall:
    1. provide to each other any information required for the application of this Agreement or pension legislation, and if requested, may provide other information which is reasonable in the circumstances;
    2. assist each other in any matter concerning the application of this Agreement or pension legislation as is reasonable in the circumstances, particularly with respect to subsection (7) of section 4, and may act as agent for each other;
    3. upon the request of such an authority, transmit to that authority any information on steps taken for the application of this Agreement and amendments to pension legislation, to the extent that such amendments affect the application of this Agreement;
    4. notify each other of any difficulty encountered in the interpretation or in the application of this Agreement or pension legislation; and
    5. seek an amicable resolution to any dispute that arises between them with respect to the interpretation of this Agreement.

Part VI Execution And Coming Into Force Of Agreement

Section 19.
Execution And Coming Into Force
Effective date

  1. This Agreement shall come into force:
    1. on July 1, 2011, in respect of each government on behalf of which this Agreement has been signed on or before that date; and
    2. on the date unanimously agreed to by all governments that are party to this Agreement in respect of a government on behalf of which this Agreement is signed after July 1, 2011.

Section 20. Additional Parties

Unanimous consent

    1. A government may become party to this Agreement with the unanimous consent of the governments that are party to it.

Effects

  1. This Agreement shall enure to the benefit of and be binding upon a government that becomes a party to this Agreement, the government’s jurisdiction and the jurisdiction’s pension supervisory authority as of the date referred to, as the case may be, in clause (a) or (b) of section 19.

Section 21. Withdrawal

Written notice

    1. A government that is party to this Agreement may withdraw from this Agreement by giving written notice to all other governments that are party to this Agreement. Such notice shall be signed by a person authorized by the laws of the withdrawing government’s jurisdiction to sign this Agreement.

Waiting period

  1. The withdrawal shall take effect on the first day of the month following expiry of a period of three years following the date on which the notice was transmitted. The withdrawal shall affect only the withdrawing government, and the Agreement shall remain in force for all other governments.

Minor authority

  1. Where, upon expiry of the three-year period referred to in subsection (2), the pension supervisory authority for the withdrawing government’s jurisdiction acts as a minor authority with respect to a pension plan, the major authority for the plan shall provide, upon request, that minor authority with copies of all relevant records, documents and other information concerning the plan in the major authority’s possession.

Major authority

  1. Where, upon expiry of the three-year period referred to in subsection (2), the pension supervisory authority for the withdrawing government’s jurisdiction acts as the major authority for a pension plan, such authority shall:
    1. determine which pension supervisory authority, if any, shall become the new major authority for the plan in accordance with section 3 as of the effective date of the withdrawal; and
    2. provide the new major authority for the plan referred to in clause (a), as soon as possible after such authority assumes its functions, with all relevant records, documents and other information in its possession concerning the plan.

Notice by major authority

  1. The pension supervisory authority that becomes a pension plan’s new major authority in accordance with subsection (4) shall, as soon as possible after assuming its functions, inform the plan administrator and each of the plan’s minor authorities of the date on which it assumed the functions of major authority.

Notice by plan administrator

  1. The administrator of a pension plan that receives from the plan’s new major authority notice of the information provided for in subsection (5) shall transmit such information:
    1. to each employer that is party to the plan and any collective bargaining agent that represents any person who has rights or benefits under the plan within 90 days after such notice; and
    2. to any person who has rights or benefits under the plan who is entitled to receive an annual statement of the person’s benefits under the plan, no later than the expiry of the period for providing such persons with their next annual statements of benefits.

Decisions and recourse

  1. Despite sections 4 and 6, where a pension supervisory authority becomes a pension plan’s new major authority in accordance with subsection (4):
    1. all matters related to the plan that are pending before a prior major authority on the day preceding the new major authority’s assumption of its functions under this Agreement shall be continued before that prior major authority;
    2. all matters related to the plan that concern a decision, order, direction or approval proposed or made by a prior major authority and pending before any administrative body or court on the day preceding the new major authority’s assumption of its functions under this Agreement shall be continued before such body or court;
    3. for every matter in respect of which the prior major authority referred to in clause (a) or the administrative body or court referred to in clause (b) has proposed or made a decision, order, direction or approval to which the pension legislation or other legislation applying on the day preceding the new major authority’s assumption of its functions under this Agreement provides a right of recourse:
      1. such right shall be maintained so long as the period provided for exercising that right has not expired; and
      2. such recourse may be brought before the administrative body or court provided for by the legislation giving entitlement thereto;
    4. for any matter related to the plan not described in clauses (a) to (c) that occurred before the new major authority’s assumption of its functions under this Agreement and that related to the provisions of the pension legislation of a prior major authority’s jurisdiction in respect of a matter referred to in Schedule B:
      1. the prior major authority may, even after it loses its status as major authority for the plan, conduct an examination, investigation or inquiry into the matter in accordance with the pension legislation of the prior major authority’s jurisdiction to determine whether compliance with that legislation was met, and in such case, the matter shall remain subject to that prior major authority; and
      2. where the matter constitutes an offence under the pension legislation of the prior major authority’s jurisdiction, the offence may be prosecuted by the competent authority in that jurisdiction, and in such case, the matter shall remain subject to that prior major authority; and
    5. all matters referred to in clauses (a) to (d) shall remain subject to the pension legislation or other legislation that applied to such matters on the day preceding the new major authority’s assumption of its functions under this Agreement.

Section 22. Amendment

Unanimous consent

  1. This Agreement may be amended with the unanimous written consent of the governments that are party to this Agreement.

Section 23.Counterparts

Execution in counterparts

  1. This Agreement or any amendment to this Agreement may be executed in counterparts.

Section 24.Execution In English And In French

Authentic texts

  1. This Agreement and any amendment to this Agreement shall be executed in the English and French languages, each text being equally authoritative.

Part Vii Implementation And Transitional Provisions

Section 25.Replacement

Prior agreements

  1. On the date referred to in clause (a) or (b) of section 19, as the case may be, this Agreement replaces the agreement entitled “Memorandum of Reciprocal Agreement” and any similar agreement respecting the application of pension legislation to pension plans made between the governments that are party to this Agreement or between the departments or agencies of such governments, to the extent that such plans are subject to this Agreement.

Section 26.Transition

Preliminary measure

    1. Where this Agreement comes into force on a date set out under section 19 and on that date a pension plan to which this Agreement would apply is registered with a pension supervisory authority that was not already the major authority for the plan immediately before that date:
      1. if the plan is registered with only one pension supervisory authority and that authority is subject to this Agreement on that date, that authority shall become the major authority for the plan as of that date;
      2. if the plan is registered with more than one pension supervisory authority and each of those authorities is subject to this Agreement on that date, the major authority for the plan shall be, of those authorities, the authority of the jurisdiction with the plurality of active members of the plan, as determined in accordance with subsection (3) of section 3 and considering only those jurisdictions whose pension legislation would, if this Agreement and any other agreement respecting the supervision of pension plans did not exist, require the plan to be registered with the pension supervisory authority of that jurisdiction; and
      3. if the plan is registered with more than one pension supervisory authority and not all of those authorities are subject to this Agreement on that date, this Agreement shall not apply to the plan until such time as all of the authorities with which the plan is registered are subject to this Agreement, at which time the requirements of clause (b) shall apply to the plan.

Equal number of active members

  1. Where the major authority for a pension plan cannot be determined by applying clause (b) of subsection (1) because two or more jurisdictions have authority over an equal number, greater than zero, of active members of the plan, the major authority for the plan shall be, of those jurisdictions, the authority whose main office is in closest proximity to the main office of the administrator of the plan. For the purposes of this subsection:
    1. the main office of a pension supervisory authority is the office from which the authority conducts most of its supervisory activities; and
    2. the main office of the pension plan administrator is the office from which the plan administrator described in the text of the pension plan conducts most of the plan’s administration.

Notice by major authority

  1. The pension supervisory authority that becomes a pension plan’s major authority in accordance with this section shall, as soon as possible after assuming its functions, inform the plan administrator and each of the plan’s minor authorities of the date on which it assumed the functions of major authority.

Notice by plan administrator

  1. The administrator of a pension plan that receives from the plan’s major authority notice of the information provided for in subsection (3) shall transmit such information:
    1. to each employer that is party to the plan and any collective bargaining agent that represents any person who has rights or benefits under the plan within 90 days after such notice; and
    2. to any person who has rights or benefits under the plan who is entitled to receive an annual statement of the person’s benefits under the plan, no later than the expiry of the period for providing such persons with their next annual statements of benefits.

Decisions and recourse

  1. Despite sections 4 and 6, where a pension supervisory authority becomes a pension plan’s major authority in accordance with this section:
    1. all matters related to the plan that are pending before a pension supervisory authority on the day preceding the major authority’s assumption of its functions under this Agreement shall be continued before that pension supervisory authority;
    2. all matters related to the plan that concern a decision, order, direction or approval proposed or made by a pension supervisory authority and pending before any administrative body or court on the day preceding the major authority’s assumption of its functions under this Agreement shall be continued before such body or court;
    3. for every matter in respect of which the pension supervisory authority referred to in clause (a) or the administrative body or court referred to in clause (b) has proposed or made a decision, order, direction or approval to which the pension legislation or other legislation applying on the day preceding the major authority’s assumption of its functions under this Agreement provides a right of recourse:
      1. such right shall be maintained so long as the period provided for exercising that right has not expired; and
      2. such recourse may be brought before the administrative body or court provided for by the legislation giving entitlement thereto;
    4. for any matter related to the plan not described in clauses (a) to (c) that occurred before the major authority’s assumption of its functions under this Agreement and that related to the provisions of the pension legislation of a pension supervisory authority’s jurisdiction in respect of a matter referred to in Schedule B:
      1. the pension supervisory authority may, even after the major authority assumes its functions under this Agreement for the plan, conduct an examination, investigation or inquiry into the matter in accordance with the pension legislation of that authority’s jurisdiction to determine whether compliance with that legislation was met, and in such case, the matter shall remain subject to that pension supervisory authority; and
      2. where the matter constitutes an offence under the pension legislation of the pension supervisory authority’s jurisdiction, the offence may be prosecuted by the competent authority in that jurisdiction, and in such case, the matter shall remain subject to that pension supervisory authority; and
    5. all matters referred to in clauses (a) to (d) shall remain subject to the pension legislation or other legislation that applied to such matters on the day preceding the major authority’s assumption of its functions under this Agreement.

Schedule A Pension Legislation

Alberta

  1. Employment Pension Plans Act, R.S.A. 2000, c. E-8.

British Columbia

  1. Pension Benefits Standards Act, R.S.B.C. 1996, c. 352.

Manitoba

  1. Pension Benefits Act, R.S.M. 1987, c. P32.

New Brunswick

  1. Pension Benefits Act, S.N.B. 1987, c. P-5.1.

Newfoundland and Labrador

  1. Pension Benefits Act, 1997, S.N.L. 1996, c. P-4.01.

Nova Scotia

  1. Pension Benefits Act, R.S.N.S. 1989, c. 340.

Ontario

  1. Pension Benefits Act, R.S.O 1990, c. P.8.

Québec

  1. Supplemental Pension Plans Act, R.S.Q., c. R-15.1.

Saskatchewan

  1. Pension Benefits Act, 1992, S.S. 1992, c. P-6.001.

Federal jurisdiction

  1. Pension Benefits Standards Act, 1985, R.S.C. 1985 (2nd supp.), c. 32.

Schedule B Matters Covered By Incorporated Legislative Provisions

Section 1.Major Authority’s Pension Legislation

Major authority’s pension legislation

1. The pension legislation applicable to a pension plan shall be the pension legislation of the jurisdiction of the major authority for the plan in the following areas of pension legislation:

Registration of pension plans

  1. Legislative provisions respecting:
    1. the duty of the pension plan administrator to ensure that the plan complies with the applicable pension legislation;
    2. requirements that a pension plan be registered with the authority;
    3. prohibitions against administering a pension plan not registered with the authority;
    4. the pension plan registration process (including the filing of required forms and documents, the form in which such documents must be filed, the contents of documents and filing deadlines);
    5. whether registration of a plan is proof of compliance with the applicable pension legislation; and
    6. the authority’s power to refuse or revoke the registration of a plan due to non compliance with the applicable pension legislation.

Registration of pension plan amendments

  1. Legislative provisions respecting:
    1. requirements that pension plan amendments, or amendments to prescribed pension plan documents, be registered with the authority;
    2. the amendment registration process (including the filing of required forms and documents, the form in which such documents must be filed, the contents of documents and filing deadlines);
    3. whether registration of an amendment is proof of compliance with the applicable pension legislation;
    4. the authority’s power to refuse or revoke the registration of a plan amendment due to non-compliance with the pension legislation applicable to the plan under clause (a) of subsection (1) of section 6 of the Agreement;
    5. the ability of the administrator to administer the amended plan if it does not comply with the applicable pension legislation; and
    6. requirements for notice of registration of the amendment to be provided to active members or other persons, the form and content of the notice and deadlines for providing such notice.

Pension plan administrators

  1. Legislative provisions respecting:
    1. requirements that a pension plan be administered by an administrator;
    2. who may be an administrator; and
    3. the right of active members or other persons to establish an advisory committee to advise the administrator, and requirements respecting such an advisory committee.

Pension plan administrators’ duties

  1. Legislative provisions respecting:
    1. requirements that the pension plan administrator or the trustee, custodian or holder of the pension fund:
      1. administer the pension plan or pension fund in accordance with the applicable pension legislation and the plan terms;
      2. stand in a fiduciary relationship to active members or other persons;
      3. hold the pension fund in trust for the active members or other persons;
      4. act honestly, in good faith and in the best interests of the active members or other persons;
      5. exercise the care, diligence and skill of a prudent person;
      6. invest the pension fund in accordance with the applicable pension legislation, the pension plan’s written investment policies, in the best interests of the active members or other persons or in a reasonable and prudent manner; and
      7. hold an annual or periodic meeting with the active members or other persons;
    2. requirements that persons involved in the administration of a pension plan or pension fund:
      1. employ all knowledge and skill they possess by reason of their business or profession;
      2. familiarize themselves with their fiduciary duties and obligations; and
      3. possess the skills, capability and dedication required to fulfill their responsibilities and seek advice from qualified advisors where appropriate;
    3. conflict of interest requirements for persons involved in the administration of a pension plan or pension fund;
    4. requirements for the selection, use and supervision of the administrator’s agents or advisors, and requirements for such agents or advisors;
    5. requirements that the employer or trustee provide information to the administrator; and
    6. requirements respecting to the payment of expenses related to the pension plan.

Pension plan records

  1. Legislative provisions respecting:
    1. how long any person must retain information related to the pension plan; and
    2. requests by the plan administrator for information necessary for the administration of the pension plan.

Funding of ongoing pension plans (not in the case of full or partial plan wind up)

  1. Legislative provisions respecting:
    1. requirements for contributions made to the pension fund (including the type or form of contributions, the manner in which they must be made and deadlines for making them);
    2. minimum plan funding and solvency levels (including plan funding and solvency levels related to pension plan amendments and the use of plan assets for the funding of plan amendments);
    3. the ability to take contribution holidays;
    4. requirements for actuarial valuation reports to be filed with the authority in respect of pension plans (including the form and content of such reports, filing deadlines and actuarial standards to be applied in preparing such reports);
    5. requirements for refunds of contributions to employers, active members or other persons;
    6. restrictions on the amount of the commuted value of a person’s benefit entitlements under a pension plan that can be transferred out of the pension fund of the plan where the plan is not fully funded on a solvency or going concern basis;
    7. who may be the trustee, custodian or holder of the pension fund; and
    8. requirements for the provision of information between administrators and the trustees, custodians or holders of pension funds with respect to contributions, and for notice to the authority of contributions not remitted when due.

Pension fund investments

  1. Legislative provisions respecting:
    1. requirements for the investment of the pension fund (including limitations on investments and requirements that pension fund assets to be held in the name of the pension plan);
    2. requirements that the administrator prepare a written investment policy, requirements for such a policy (including the form and content of the policy, whether it must be filed with the authority and the deadline for filing) and requirements regarding to whom such a policy must be provided; and
    3. requirements in situations where active members or other persons direct the investment of their contributions (including the minimum number and type of investment options offered, the education and advice available to active members or who may provide the advice).

Pension fund assets

  1. Legislative provisions respecting:
    1. requirements for pension fund assets to be held by specified fund holders under a specified type of agreement;
    2. requirements for contributions to be remitted to the pension fund;
    3. requirements that the pension fund be held separate and apart from the employer’s assets and deeming the pension fund to be held in trust for the active members or other persons;
    4. an administrator’s lien and charge on the employer’s assets equal to the amounts deemed held in trust; and
    5. the administrator’s duty to take immediate action (including court proceedings) to obtain outstanding contributions.

Provision of information

  1. Legislative provisions respecting:
    1. requirements for documents and information to be filed by the administrator or any other person with the authority, including:
      1. periodic information returns;
      2. actuarial information for defined benefit plans;
      3. financial statements (including audited financial statements); and
      4. the form and content of the documents and information, who must prepare them and filing deadlines;
    2. requirements for the following documents and information to be provided by the administrator, including the form and content of the documents and information, who must prepare them and deadlines for providing them:
      1. pension plan summaries for active members or employees entitled to join the plan; and
      2. annual or periodic statements for active members or other persons; and
    3. requirements for the inspection of pension plan documents in the possession of the administrator, authority or other persons (including who is entitled to inspect the documents and information, how often, where and at what cost).

Plan membership

  1. Legislative provisions respecting:
    1. pension plans being for one or more classes of employees; and
    2. the ability of the employer to establish separate plans for full time and part time employees.

Appointment of pension plan administrator

  1. Legislative provisions respecting:
    1. the ability of the authority to appoint itself or another person as administrator of a pension plan and rescind the appointment; and
    2. the powers of an appointed administrator.

Section 2.Major Authority’s Powers
Major authority’s powers

2. Where the pension legislation of the major authority’s jurisdiction applies to a pension plan in accordance with section 1 of this Schedule, the following areas of the pension legislation of the major authority’s jurisdiction shall, for the purposes of the plan and all jurisdictions that are subject to this Agreement in respect of the plan, also apply in respect of the application of the pension legislation described in section 1 of this Schedule:

Powers of examination, investigation or inquiry

  1. All powers of examination, investigation or inquiry given to the major authority.
    Orders, directions, approvals or decisions
  1. The issuance of, or proposal to issue, orders, directions, approvals or decisions by the major authority, and any modification as may be made to such an order, direction, approval or decision by the authority, an administrative body or a court.

Reconsideration or review

  1. The rights of the plan or a person affected by an order, direction, approval or decision of the major authority, an administrative body or a court to have the order, direction, approval or decision reconsidered or reviewed by the authority, an administrative body or a court.

Offences and penalties

  1. The offences and penalties that may be applied where the plan or a person is found to have contravened the terms of the applicable pension legislation.

Agreement Respecting Multi-Jurisdictional Pension Plans

In Witness Whereof,

the undersigned, being duly authorized by
the Government of Quebec, have signed
the Agreement Respecting Multi-jurisdictional
Pension Plans.

Signed at Quebec,
the 21 day of April, 2011.

Julie Boulet
Minister of Employment and Social Solidarity

Signed at Quebec,
the 28 day of April, 2011.

Pierre Moreau
Minister responsible for Canadian Intergovernmental
Affairs and the Canadian Francophonie

Agreement Respecting Multi-Jurisdictional Pension Plans

In Witness Whereof,

the undersigned, being duly authorized by
the Government of Ontario, has signed
the Agreement Respecting Multi-jurisdictional
Pension Plans.

Signed at Toronto,
the 9 day of May, 2011.

Dwight Duncan
Minister of Finance

(144-G252E)