PART I INTERPRETATION
 6. (0.1) Revoked: O. Reg. 533/21, s. 7 (1). (1) A multi-employer pension plan established pursuant to a collective agreement or trust agreement or a pension plan that provides defined benefits where the obligation of an employer to contribute to the pension plan is limited to a fixed amount set out in a collective agreement shall include a provision for the funding of pension benefits and any other benefits provided under the plan that sets out the obligation of an employer or any person required to make contributions on behalf of the employer to contribute in respect of the plan.  R.R.O. 1990, Reg. 909, s. 6 (1). (2) An employer or any person required to make contributions on behalf of an employer with respect to a pension plan referred to in subsection (1) shall make payments to the pension fund or the insurance company, as applicable, that are not less than, (a)  any contributions received from employees including money withheld from an employee, whether by payroll deduction or otherwise as the employee’s contribution to the pension plan; and (b)  such amounts set out in the applicable collective agreement as are required to be paid by the employer or the person required to make contributions on behalf of the employer.  R.R.O. 1990, Reg. 909, s. 6 (2). (3) The payments referred to in subsection (2) shall be made within the following time limits: 1.  All sums received by the employer from an employee or deducted from an employee’s pay as the employee’s contribution to the pension plan, within thirty days after the month in which the sum was received or deducted. 2.  All amounts, other than those referred to in paragraph 1, within the time limit specified by the applicable collective agreement but, in any event, within thirty days after the month in which the period of employment giving rise to such payments occurred.  R.R.O. 1990, Reg. 909, s. 6 (3). (4) In the case of a pension plan referred to in subsection (1), the actuary shall, as part of the report required under subsection 3 (1) or section 13 or 14, (a)  perform such tests as will demonstrate the sufficiency of the contributions required by the collective agreement or agreements to provide for the benefits set out in the plan without consideration of any provision for reduction of benefits set out in the plan; or (b)  where the contributions are not sufficient to provide the benefits under the plan, propose options available to the administrator of the plan that will have the result that the required contributions will be sufficient to provide the benefits under the plan.  R.R.O. 1990, Reg. 909, s. 6 (4). (4.1) For the purposes of clause (4) (a), the sufficiency of the required contributions is to be determined on the basis of a going concern valuation and a solvency valuation.  O. Reg. 489/07, s. 1 (1). (4.2) For the purposes of clause (4) (a) for a report with a valuation date before December 31, 2017, the required contributions are sufficient if, for each year of the period covered by the report, they are not less than the sum of the following amounts, determined using a benefit allocation method: 1.  The normal cost of the plan. 2.  The special payments set out in a previous report that remain to be paid with respect to any going concern unfunded liability. 3.  The special payments set out in a previous report that remain to be paid with respect to any solvency deficiency. 4.  The special payments to be paid with respect to any going concern unfunded liability that is determined in the report. 5.  The special payments to be paid with respect to any solvency deficiency that is determined in the report.  O. Reg. 489/07, s. 1 (1); O. Reg. 250/18, s. 16 (2). (4.3) For the purposes of clause (4) (a) for a report with a valuation date on or after December 31, 2017, the required contributions are sufficient if, for each year of the period covered by the report, they are not less than the sum of the following amounts, determined using a benefit allocation method: 1.  The normal cost of the plan. 2.  The amount equal to the provision for adverse deviations in respect of the normal cost of the plan. 3.  The special payments set out in a previous report to be paid in the year following the valuation date with respect to any going concern unfunded liability, other than special payments for a past service unfunded actuarial liability set out in a previous report with a valuation date on or after December 31, 2017. 4.  The special payments set out in a previous report with a valuation date on or after December 31, 2017 that remain to be paid in respect of any amendment that increases the going concern liabilities or past service unfunded actuarial liability. 5.  The special payments set out in a previous report that remain to be paid with respect to any solvency deficiency or reduced solvency deficiency. 6.  The special payments to be paid with respect to any going concern unfunded liability that is determined in the report. 7.  The special payments to be paid with respect to any plan amendment that increases going concern liabilities or past service unfunded actuarial liability that is determined in the report. 8.  The special payments to be paid with respect to any reduced solvency deficiency that is determined in the report. O. Reg. 250/18, s. 16 (3); O. Reg. 533/21, s. 7 (2). (4.4) If the payments required under subsection (4.3) are greater than they would have been under subsection (4.2) as it read immediately before May 1, 2018, the required contributions are sufficient if, for each year of the period covered by the report, they are not less than the amount calculated using the formula, A − [(A−B) × C] in which, “A”  is the total of the payments required under subsection (4.3) for the year based on the most recent report filed, “B”  is the total of the payments that would have been required for the year under subsection (4.2) as it read immediately before May 1, 2018, “C”  is the value described in subsection (4.5). O. Reg. 250/18, s. 16 (3). (4.5) The value of “C” in the formula in subsection (4.4) is the value determined in accordance with the following: 1.  For a pension plan that provides defined benefits where the obligation of the employer to contribute to the pension fund is limited to a fixed amount set out in a collective agreement that exists on May 1, 2018: i.  The value of “C” is equal to one in the year that is the earlier of, A.  2021, and B.  the year in which the collective agreement expires. ii.  In any year prior to the year described in subparagraph i, the value of “C” is equal to one. iii.  In the year immediately following the year described in subparagraph i, the value of “C” is equal to one. iv.  In the year immediately following the year described in subparagraph iii, the value of “C” is equal to 0.667. v.  In the year immediately following the year described in subparagraph iv, the value of “C” is equal to 0.333. vi.  In any year following the year described in subparagraph v, the value of “C” is zero. 2.  For any other pension plan: i.  In the first year following the valuation date of the first report filed with a valuation date that is on or after December 31, 2017, the value of “C” is equal to one. ii.  In the year immediately following the year described in subparagraph i, the value of “C” is equal to 0.667. iii.  In the year immediately following the year described in subparagraph ii, the value of “C” is equal to 0.333. iv.  In any year following the year described in subparagraph iii, the value of “C” is zero. O. Reg. 250/18, s. 16 (3). (5) Where an actuary proposes options in accordance with clause (4) (b), (a)  the actuary shall submit a copy of the report containing the proposed options to the administrator; (b)  the actuary shall file a copy of the report within thirty days after submitting the report to the administrator and within the time period referred to in subsection 14 (10); (c)  the administrator shall take such action as will result in the plan meeting the funding requirements of this section within ninety days after the date on which the actuary submitted the report to the administrator; and (d)  the administrator shall advise the Chief Executive Officer of the action taken in order for the plan to meet the funding requirements of this section within 120 days after the date the actuary submitted the report to the administrator and shall file all documents relevant to the action taken.  R.R.O. 1990, Reg. 909, s. 6 (5); O. Reg. 712/92, s. 5; O. Reg. 307/98, s. 3; O. Reg. 489/07, s. 1 (2); O. Reg. 149/19, s. 1; O. Reg. 287/20, s. 2 (1); O. Reg. 287/20, s. 2 (2). (6) Subsections (1) to (5) do not apply to a multi-employer pension plan that is a jointly sponsored pension plan.  O. Reg. 116/06, s. 8. Specified Ontario Multi-Employer Pension Plans