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multi-employer plan[Repealed, 2010, c. 12, s. 75]
multi-employer plan[Repealed, 2010, c. 12, s. 75]
multi-employer plan[Repealed, 2010, c. 12, s. 75]
multi-employer plan, at any time in a particular calendar year, means a pension plan that is, at that time, a registered pension plan (as defined in subsection 248(1) of the Income Tax Act) that is a multi-employer plan (as defined in subsection 8500(1) of the Income Tax Regulations) in that year but does not include a plan where