R-15.1, r. 6.1 - Regulation respecting supplemental pension plans affected by the arrangement regarding AbitibiBowater Inc. under the Companies’ Creditors Arrangement Act

Section 40 Disposition versions

2012-09-01

40. The special global report must contain the statements of the actuary provided for in the section of the standards of practice of the Canadian Institute of Actuaries to which section 4 of the Regulation respecting supplemental pension plans (chapter R-15.1, r.6) refers. For each pension plan referred to in Appendix A, the report must also contain the following information:

(1)  the name of the plan and the number assigned to it by the Régie;

(2)  a certification by the employer confirming that there were no significant changes, between 31 December 2009 and 30 September 2010, to the information concerning the plan members and beneficiaries;

(3)  the amount of the assets of the plan, determined in accordance with the first paragraph of section 6;

(4)  the amount of the liabilities of the plan, determined on a solvency basis;

(5)  the amount of the technical actuarial deficiency of the plan;

(6)  the amount of the basic amortization payment for the fiscal year ending on 31 December 2010, and the amount of the first 6 monthly payments, for the fiscal year ending on 31 December 2011.

The special global report must also indicate the sum of the assets of the plans, determined in accordance with the first paragraph of section 6, the sum of the liabilities of the plans determined on a solvency basis and the total of the technical actuarial deficiencies of the plans.

Moreover, the special global report must contain the information required in the interim combined report at 30 September 2010, provided for under the applicable Ontario legislation.

O.C. 856-2011, s. 40.