1. For the purposes of Part X of the Act and this Regulation, “actuarial basis” means the assumptions and methods generally accepted and used by a Fellow of the Canadian Institute of Actuaries to establish the costs of pension benefits, life insurance, disability insurance, health insurance or any other similar benefits including the actuarial equivalents of such benefits which costs depend upon the contingencies of human life, such as death, accident, sickness or disease; “age” means any age of eighteen years or more and less than sixty-five years; “benefits” includes an aggregate, annual, monthly or other periodic amount or accrual thereof to which an employee, or the employee’s beneficiaries, survivors or dependants is, are or will become entitled under a plan, fund or arrangement provided, furnished or offered by an employer to an employee upon superannuation, retirement, disability, accident or sickness, or any medical, hospital, nursing, drug or dental expenses or other similar amounts or expenses and includes any amounts under such plan, fund or arrangement to which an employee is entitled upon termination of employment or to which any person or persons is or are entitled upon the death of an employee; “dependant” means a dependant as defined in the pension, life insurance, disability insurance or benefit, or health insurance or benefit plan, fund or arrangement provided, furnished or offered by an employer to an employee and “dependent child”, “dependent spouse” and “dependent same-sex partner” have a corresponding meaning; “disability income insurance or benefit plan” includes a plan, fund or arrangement provided, furnished or offered by an employer to an employee that provides benefits to an employee for loss of income because of sickness, accident or disability and includes, (a) a short-term disability income insurance or benefit plan, fund or arrangement that is other than a long-term disability income plan, and (b) a long-term disability income insurance or benefit plan, fund or arrangement under which the payments or benefits to an employee are payable for a period of not less than fifty-two weeks or until recovery, retirement or death, whichever is the lesser; “employer” includes a group or number of unaffiliated employers or an association of employers acting for an employer in relation to a pension, life insurance, disability insurance or benefit or a health insurance or benefit plan; “health insurance or benefit plan” includes a plan, fund or arrangement provided, furnished or offered by an employer to an employee that provides benefits to an employee, a spouse, a same-sex partner or a dependant of an employee or deceased employee for medical, hospital, nursing, drug or dental expenses or other similar expenses; “life insurance plan” means a plan, fund or arrangement, provided, furnished or offered by an employer to an employee that provides upon the death of the employee a benefit either in a lump sum or by periodic payments to a beneficiary, survivor or dependant of the employee, and includes accidental death and dismemberment insurance; “marital status” includes the condition of being an unmarried person who is supporting in whole or in part a dependent child or children, and includes a common law status of husband and wife as defined in the pension, life insurance, disability insurance or benefit, or health insurance or benefit plan, fund or arrangement provided, furnished or offered by an employer to an employee; “normal pensionable date” means the date specified in a pension plan at which an employee can retire from his or her employment and receive the regular pension benefit provided by the pension plan, whether such date is the day upon which the employee attains a given age or upon which the employee has completed a given period of employment; “pension plan” means a superannuation, retirement or pension plan, fund or arrangement provided, furnished or offered by an employer to an employee for the purpose of providing benefits to an employee who participates therein upon retirement or termination of employment or benefits to a spouse, same-sex partner or dependant of an employee out of contributions made by the employer and employee or the employer or employee and the investment income, gains, losses and expenses thereon or therefrom and includes, (a) a unit-benefit pension plan under which the benefits are determined with reference to a percentage of salary or wages of an employee and length of employment or a specified period of employment, (b) a defined benefit pension plan under which the benefits are determined as a fixed amount and with reference to length of employment or a specified period of employment, (c) a money purchase pension plan under which the benefits are determined with reference to the accumulated amount of the contributions paid by or for the credit of an employee, and the investment income, gains, losses and expenses thereon or therefrom, (d) a profit sharing pension plan under which payments or contributions by an employer are determined by reference to profits or out of profits from the employer’s business and the benefits are determined with reference to the accumulated amount of payments or contributions paid by or for the credit of an employee and the investment income, gains, losses and expenses thereon or therefrom, and (e) a composite pension plan that is any combination of a unit-benefit pension plan, a defined benefit pension plan, a money purchase pension plan or a profit sharing pension plan; “same-sex partner” means a same-sex partner as defined in the pension, life insurance, disability insurance or benefit, or health insurance or benefit plan, fund or arrangement provided, furnished or offered by an employer to an employee; “same-sex partnership status” means the status of living with a person of the same sex as defined in the pension, life insurance, disability insurance or benefit, or health insurance or benefit plan, fund or arrangement provided, furnished or offered by an employer to an employee; “sex” includes a distinction between employees in a plan, fund or arrangement provided, furnished or offered by an employer to employees that excludes an employee from a benefit thereunder or gives an employee a preference to a benefit thereunder because the employee is or is not a head of household, principal or primary wage earner or other similar condition, and further includes a distinction between employees in such a plan, fund or arrangement because of the pregnancy of a female employee; “spouse” means a spouse as defined in the pension, life insurance, disability insurance or benefit or health insurance or benefit plan, fund or arrangement provided, furnished or offered by an employer to an employee; “voluntary additional contribution” means an additional contribution by an employee to or under a pension plan except a contribution the payment of which, under the terms of the plan, imposes upon an employer an obligation to make a concurrent additional contribution to or under the plan. R.R.O. 1990, Reg. 321, s. 1; O. Reg. 70/00, s. 1.