Income Tax Regulations — 8510
8510 (1) The definition multi-employer plan in subsection 8500(1) is applicable for the purposes of subsection 147.1(1) of the Act. Definition of Specified Multi-employer Plan (2) For the purposes of this Part and subsection 147.1(1) of the Act, specified multi-employer plan in a calendar year means a pension plan (a) in respect of which the conditions in subsection (3) are satisfied at the beginning of the year (or at the time in the year when the plan is established, if later), (b) that has, on application by the plan administrator, been designated in writing by the Minister to be a specified multi-employer plan in the year, or (c) that was, by reason of paragraph (a), a specified multi-employer plan in the immediately preceding calendar year (where that year is after 1989), but does not include a pension plan where the Minister has, before the beginning of the year, given notice by registered mail to the plan administrator that the plan is not a specified multi-employer plan. Qualification as a Specified Multi-employer Plan (3) The conditions referred to in paragraph (2)(a) are the following: (a) it is reasonable to expect that at no time in the year will more than 95 per cent of the active members of the plan be employed by a single participating employer or by a related group of participating employers; (b) where the year is 1991 or a subsequent year, it is reasonable to expect that (i) at least 15 employers will contribute to the plan in respect of the year, or (ii) at least 10 per cent of the active members of the plan will be employed in the year by more than one participating employer, and, for the purposes of this condition, all employers who are related to each other shall be deemed to be a single employer; (c) each employer participates in the plan pursuant to one or more collective bargaining agreements or participation agreements whose contribution rates and benefits are substantially the same as under the collective bargaining agreements related to the plan; (d) all or substantially all of the employers who participate in the plan are persons, each of whom is (i) not exempt from tax under Part I of the Act, or (ii) exempt from tax under Part I of the Act pursuant to paragraph 149(1)(f) or (l) of the Act and, collectively with its related persons, employs fewer than 100 full-time employees at the time the employer or its predecessor employer became a participating employer; (e) contributions are made by employers in accordance with a negotiated contribution formula that does not provide for any variation in contributions determined by reference to the financial experience of the plan; (f) the contributions that are to be made by each employer in the year are determined, in whole or in part, by reference to the number of hours worked by individual employees of the employer or some other measure that is specific to each employee in respect of whom contributions are made to the plan; (g) the administrator is a board of trustees or similar body that is not controlled by representatives of employers; and (h) the administrator has the power to determine the benefits to be provided under the plan, whether or not that power is subject to the terms of a collective bargaining agreement. Minister’s Notice (4) For the purpose of subsection (2), the Minister may give notice that a plan is not a specified multi-employer plan only if the Minister is satisfied that participating employers will be able to comply with all reporting obligations imposed by Part LXXXIV in respect of the plan if it is not a specified multi-employer plan, and (a) the notice is given at or after a time when the conditions in subsection (3) are not satisfied in respect of the plan; or (b) the plan administrator has applied to the Minister for the notice. Special Rules — Multi-employer Plan (5) Where a pension plan is a multi-employer plan in a calendar year, (a) each member of the plan who is connected at any time in the year with an employer who partici