59.1. In the case of a simplified pension plan, the statements referred to in paragraph 1 of section 112 and in section 113 of the Act must indicate whether the administration costs, are borne in whole or in part by the members or by the pension fund, as well as the amount, per member, of those costs or the formula for determining them, showing separately the portion of those costs borne by the member, the pension fund and the employer.
O.C. 658-94, s. 8; O.C. 173-2002, s. 53.