Income Tax Act — I-3.3 147.2
 (d) a recommendation with respect to the contributions required to be made by an employer in respect of the defined benefit provisions of a pension plan may be prepared without regard to such portion of the assets of the plan apportioned to the employer in respect of the employer’s employees and former employees as does not exceed the lesser of (i) the amount of actuarial surplus in respect of the employer, and (ii) 25% of the amount of actuarial liabilities apportioned to the employer in respect of the employer’s employees and former employees. Filing of actuarial report (3) Where, for the purposes of subsection 147.2(2), a person seeks the Minister’s approval of a recommendation made by an actuary in connection with the contributions to be made by an employer to a registered pension plan in respect of the defined benefit provisions of the plan, the person shall file with the Minister a report prepared by the actuary that contains the recommendation and any other information required by the Minister. Amount of employee’s pension contributions deductible (4) There may be deducted in computing the income of an individual for a taxation year ending after 1990 an amount equal to the total of Service after 1989 (a) the total of all amounts each of which is a contribution (other than a prescribed contribution) made by the individual in the year (i) to a registered pension plan that is in respect of a period after 1989 or that is a prescribed eligible contribution, to the extent that the contribution was made in accordance with the plan as registered, or (ii) under subsection 147.1(20); Service before 1990 while not a contributor (b) the least of (i) the amount, if any, by which (A) the total of all amounts each of which is a contribution (other than an additional voluntary contribution or a prescribed contribution) made by the individual in the year or a preceding taxation year and after 1945 to a registered pension plan in respect of a particular year before 1990, if all or any part of the particular year is included in the individual’s eligible service under the plan and if (I) in the case of a contribution that the individual made before March 28, 1988 or was obliged to make under the terms of an agreement in writing entered into before March 28, 1988, the individual was not a contributor to the plan in the particular year, or (II) in any other case, the individual was not a contributor to any registered pension plan in the particular year exceeds (B) the total of all amounts each of which is an amount deducted, in computing the individual’s income for a preceding taxation year, in respect of contributions included in the total determined in respect of the individual for the year under clause 147.2(4)(b)(i)(A), (ii) $3,500, and (iii) the amount determined by the formula ($3,500 × Y) - Z where Y is the number of calendar years before 1990 each of which is a year (A) all or any part of which is included in the individual’s eligible service under a registered pension plan to which the individual has made a contribution that is included in the total determined under clause 147.2(4)(b)(i)(A) and in which the individual was not a contributor to any registered pension plan, or (B) all or any part of which is included in the individual’s eligible service under a registered pension plan to which the individual has made a contribution (I) that is included in the total determined under clause 147.2(4)(b)(i)(A), and (II) that the individual made before March 28, 1988 or was obliged to make under the terms of an agreement in writing entered into before March 28, 1988, and in which the individual was not a contributor to the plan, and Z is the total of all amounts each of which is an amount deducted, in computing the individual’s income for a preceding taxation year, (A) in respect of contributions included in the total determined in respect of the individual for the year under clause 147.2(4)(b)(i)(A), or (B) where the preceding year was be