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Exhibit 10.10    
    







ENGLISH SUMMARY OF THE PENSION PLAN FOR THE SALARIED OF CASCADES TISSUE GROUP INC.  


Introduction  


        The Pension Plan for the Salaried of Cascades Tissue Group Inc. became effective January 1, 1965. 



        Effective
June 1st 1990, the Plan is amended and all benefits accruing since that date are on a defined contribution basis. Benefits accrued before that date remain unchanged and
were applied under a group pension policy number GP 10886 issued by Standard Life Insurance Company. 


Eligibility for Membership  


        Full-time salaried employees must join the Plan on the first day of employment. 



        Part-time
employees must join the Plan on January 1, provided that in the calendar year preceding their eligibility membership they had either: 



	(1)
	earned
at least 35% of the YMPE; or



	(2)
	worked
at least 700 hours. 




        The
YMPE, or Year's Maximum Pensionable Earnings, refers to the maximum annual amount of earnings upon which an employee and an employer contribute to the Canada/Québec
Pension Plan (C/QPP). 


Contributions  


        The members and the employer's contributions are as follows: 



	Type of contribution
 
	 	Member's contributions

(% of salary, not including profit-

sharing)
	 	Employer's contributions

(% of salary, not including profit-

sharing)

	Basic contributions	 	2%	 	3%
	Additional contributions	 	0% to 2%	 	50% of member's contributions
	Voluntary contributions	 	Up to the maximum authorized by the Income Tax Act	 	0%






Defined contribution account  


        A separate defined contribution account is established for each member. The member's defined contribution account includes the member's contribution, the
employer's contribution and interest, dividends, capital gains and capital losses earned by those contributions. The investment returns credited to the member's defined contribution account are net of
fees for investment management, custodial services and administrative services. 


        The
member's contribution and the employer's contribution will be invested according to the member's instructions. Each member chooses from several options the investment funds that take
into account their investor profile (e.g., diversified fund, stock fund, bond fund or guaranteed investment contract). 


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Contribution withdrawal  



        A member may not withdraw his contributions to this Plan or any part of them while he is employed by the Company. 


Retirement Dates  


Normal Retirement Date  


        The first day of the month coincident with or next following the member's 65th birthday. 



Early Retirement Date  


        The first day of any month after the member's 55th birthday. 


Postponed Retirement Date  


        If a member remains in service after normal retirement date, such member may postpone his retirement pension to any date up to, but not beyond, age 69. 


Benefits payable  


        A member who leaves the Company in reason of retirement, termination of employment, or death, is entitled to receive the amount accumulated in his defined
contribution account. 


        The
options are: 



	•
	Transfer
the account balance to another registered plan, a locked-in retirement account (LIRA) or a locked-in investment fund (LIF); or



	•
	Purchase
an annuity from an insurance company. 



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Exhibit 10.10