161. The pension committee shall, within six months after the end of each fiscal year of the pension plan or, in the case of the first fiscal year of the plan, within any additional period granted by Retraite Québec, transmit to Retraite Québec an annual statement drawn up on the form it provides, along with the attestations and documents mentioned in the form.
It shall cause to be prepared, within the same time limit, a financial report containing a statement of the financial position of the plan and a statement of changes in the net assets available for the provision of benefits for the fiscal year just ended. The report need not include a statement of the obligations relating to benefits. The report must be audited by a duly authorized accountant, except in the cases provided for by regulation.
1989, c. 38, s. 161; 1994, c. 24, s. 13; 2000, c. 41, s. 91; 2006, c. 42, s. 24; 2008, c. 21, s. 18; 2015, c. 20, s. 61; 2018, c. 2, s. 1161.