Income Tax Act — I-3.3 147.1
predecessor employer has been a participating employer in respect of the individual under that other provision; ( cotisation corrective permise ) single amount means an amount that is not part of a series of periodic payments; ( montant unique ) specified multi-employer plan in a calendar year has the meaning assigned by regulation; ( régime interentreprises déterminé ) spouse [Repealed, 1994, c. 7, Sch. VIII, s. 85(2)] wage measure for a month means the average weekly wages and salaries of (a) the Industrial Aggregate in Canada for the month as published by Statistics Canada under the Statistics Act , or (b) in the event that the Industrial Aggregate ceases to be published, such other measure for the month as is prescribed by regulation under the Canada Pension Plan for the purposes of paragraph 18(5)(b) of that Act. ( mesure des gains ) Registration of plan (2) The following rules apply with respect to the registration of pension plans: (a) the Minister shall not register a pension plan unless (i) application for registration is made in prescribed manner by the plan administrator, (ii) the plan complies with prescribed conditions for registration, and (iii) where the plan is required to be registered under the Pension Benefits Standards Act, 1985 or a similar law of a province, application for such registration has been made; (b) where a pension plan that was submitted for registration before 1992 is registered by the Minister, the registration is effective from the day specified in writing by the Minister; and (c) where a pension plan that is submitted for registration after 1991 is registered by the Minister, the registration is effective from the later of (i) January 1 of the calendar year in which application for registration is made in prescribed manner by the plan administrator, and (ii) the day the plan began. Deemed registration (3) Where application is made to the Minister for registration of a pension plan for the purposes of this Act and, where the manner for making the application has been prescribed, the application is made in that manner by the administrator, (a) subject to paragraph 147.1(3)(b), the plan is, for the purposes of this Act other than paragraphs 60(j) and 60(j.2) and sections 147.3 and 147.4, deemed to be a registered pension plan throughout the period that begins on the latest of (i) January 1 of the calendar year in which the application is made, (ii) the day of commencement of the plan, and (iii) January 1, 1989 and ending on the day on which a final determination is made with respect to the application; and (b) where the final determination made with respect to the application is a refusal to register the plan, this Act shall, after the day of the final determination, apply as if the plan had never been deemed, under paragraph 147.1(3)(a), to be a registered pension plan, except that (i) any information return otherwise required to be filed under subsection 207.7(3) before the particular day that is 90 days after the day of the final determination is not required to be filed until the particular day, and (ii) subsections 227(8) and 227(8.2) are not applicable with respect to contributions made to the plan on or before the day of the final determination. Acceptance of amendments (4) The Minister shall not accept an amendment to a registered pension plan unless (a) application for the acceptance is made in prescribed manner by the plan administrator; (b) the plan as amended complies with prescribed conditions for registration; and (c) the amendment complies with prescribed conditions. Additional conditions (5) The Minister may, at any time, impose reasonable conditions applicable with respect to registered pension plans, a class of such plans or a particular registered pension plan. Administrator (6) There shall, for each registered pension plan, be a person or a body of persons that has ultimate responsibility for the administration of the plan and, except as otherwise permitted in writing by t