Income Tax Act — I-3.3 147.1
 prescribed conditions are satisfied, (b) where the member died before the particular time and the event occurred before the death of the member, (i) this subsection did not require that the event be disregarded in determining benefits that were payable to the member immediately before the member’s death (or that would have been so payable had the member been entitled to receive benefits under the provision immediately before the member’s death), or (ii) the event, as it affects the benefits provided to each individual who is entitled to benefits as a consequence of the death of the member, is acceptable to the Minister, (c) where the member died before the particular time and the event occurred after the death of the member, the event, as it affects the benefits provided to each individual who is entitled to benefits as a consequence of the death of the member, is acceptable to the Minister, and (d) no past service event that occurred before the event is required by reason of the application of this subsection to be disregarded at the particular time in determining benefits in respect of the member, and, for the purposes of this subsection as it applies with respect to contributions that may be made to a registered pension plan, where application has been made for a certification referred to in paragraph 147.1(10)(a) and the Minister has not refused to issue the certification, the Minister shall be deemed to have issued the certification. Revocation of registration — notice of intention (11) Where, at any time after a pension plan has been registered by the Minister, (a) the plan does not comply with the prescribed conditions for registration, (b) the plan is not administered in accordance with the terms of the plan as registered, (c) the plan becomes a revocable plan, (d) a condition imposed by the Minister in writing and applicable with respect to the plan (including a condition applicable generally to registered pension plans or a class of such plans and a condition first imposed before 1989) is not complied with, (e) a requirement under subsection 147.1(6) or 147.1(7) is not complied with, (f) a benefit is paid by the plan, or a contribution is made to the plan, contrary to subsection 147.1(10), (g) the administrator of the plan fails to file an information return or actuarial report relating to the plan or to a member of the plan as and when required by regulation, (h) a participating employer fails to file an information return relating to the plan or to a member of the plan as and when required by regulation, or (i) registration of the plan under the Pension Benefits Standards Act, 1985 or a similar law of a province is refused or revoked, the Minister may give notice (in this subsection and subsection 147.1(12) referred to as a “notice of intent”) by registered mail to the plan administrator that the Minister proposes to revoke the registration of the plan as of a date specified in the notice of intent, which date shall not be earlier than the date as of which, (j) where paragraph 147.1(11)(a) applies, the plan failed to so comply, (k) where paragraph 147.1(11)(b) applies, the plan was not administered in accordance with its terms as registered, (l) where paragraph 147.1(11)(c) applies, the plan became a revocable plan, (m) where paragraph 147.1(11)(d) or 147.1(11)(e) applies, the condition or requirement was not complied with, (n) where paragraph 147.1(11)(f) applies, the benefit was paid or the contribution was made, (o) where paragraph 147.1(11)(g) or 147.1(11)(h) applies, the information return or actuarial report was required to be filed, and (p) where paragraph 147.1(11)(i) applies, the registration referred to in that paragraph was refused or revoked. Notice of revocation (12) Where the Minister gives a notice of intent to the administrator of a registered pension plan, or the plan administrator applies to the Minister in writing for the revocation of the plan’s registration, the Minister may, (a) where the pla