81. The assets of a plan may be invested in real estate otherwise than in real estate as authorized by sections 74 and 75 provided:(a) that the total amount of such investments does not exceed 7% of the book value of the plan’s total assets;
(b) that, where real estate is not acquired or held for the production of income, the total amount of such investments does not exceed 2% of the book value of the plan’s total assets;
(c) that, where real estate is acquired and held for the production of income, the investments in the real estate constituting a single undertaking do not exceed 2% of the book value of the plan’s total assets;
(d) that the real estate acquired and held be not situated outside Canada.