63. When an employer elects to avail himself of this Division, the administrator of the plan shall file with the Board a copy of a recommendation made by an actuary with respect to the option contemplated in section 45, a certificate signed by that actuary with respect to any special deficit or special balance, if existing, and a report prepared by the same actuary to justify his certificate.
R.R.Q., 1981, c. R-17, r. 1, s. 63.