Income Tax Act — I-3.3 147.1
 connection with the computation of pension adjustments, past service pension adjustments, total pension adjustment reversals or any other related amounts (all such amounts referred to in this subsection as “specified amounts”); (e) requiring that the method used to determine a specified amount be acceptable to the Minister, where more than one method would otherwise comply with the regulations; (f) enabling the Minister to permit or require a specified amount to be determined in a manner different from that set out in the regulations; (g) requiring that any person who has information required by another person in order to determine a specified amount provide the other person with that information; (h) enabling the Minister to require any person to provide the Minister with information relating to the method used to determine a specified amount; (i) enabling the Minister to require any person to provide the Minister with information relevant to a claim that paragraph 147.1(10)(a) is not applicable by reason of an exemption provided by regulation; (j) respecting applications for certifications for the purposes of subsection 147.1(10); (k) enabling the Minister to waive the requirement for a certification for the purposes of subsection 147.1(10); (l) prescribing rules for the purposes of subsection 147.1(10), so that that subsection applies or does not apply with respect to benefits provided as a consequence of particular transactions, events or circumstances; (m) requiring any person to provide the Minister or the administrator of a registered pension plan with information in connection with an application for certification for the purposes of subsection 147.1(10); (n) requiring any person who obtains a certification for the purposes of subsection 147.1(10) to provide the individual in respect of whom the certification was obtained with an information return; (o) requiring administrators of registered pension plans to file information with respect to amendments to such plans and to the arrangements for funding benefits thereunder; (p) requiring administrators of registered pension plans to file information returns respecting such plans; (q) enabling the Minister to require any person to provide the Minister with information for the purpose of determining whether the registration of a pension plan may be revoked; (r) requiring administrators of registered pension plans to submit reports to the Minister, prescribing the class of persons by whom the reports shall be prepared and prescribing information to be contained in those reports; (s) enabling the Minister to impose any requirement that may be imposed by regulation made under paragraph 147.1(18)(r); (t) defining, for the purposes of this Act, the expressions multi-employer plan , past service event , past service pension adjustment , pension adjustment , specified multi-employer plan and total pension adjustment reversal ; and (u) generally to carry out the purposes and provisions of this Act relating to registered pension plans and the determination and reporting of specified amounts. Reasonable error (19) The administrator of a registered pension plan may make a payment (other than a payment made to avoid the revocation of the registration of the plan) that is a return of all or a portion of a contribution made by a member of the plan, or an employer who participates in the plan, if (a) the contribution was made to the plan as a consequence of a reasonable error; (b) the payment is made to the member or employer, as the case may be, who made the contribution; and (c) the payment is made no later than December 31 of the year following the year in which the contribution was made. Permitted corrective contribution (20) An individual or an employer may make a contribution in a calendar year under a money purchase provision of a registered pension plan in respect of the individual if it is a permitted corrective contribution and the provision was a designated money purchase prov