Additional exemptions from the Act and General Regulation
 38. (1) An employer is exempt, in respect of a participating pension plan, from subsection 57 (3) of the Act, except with respect to contributions required under this Regulation, until it ceases to be a participating pension plan.  O. Reg. 196/11, s. 38 (1). (2) Despite subsection (1), an employer is exempt, in respect of a participating pension plan, from subsection 57 (3) of the Act with respect to contributions required prior to December 9, 2010.  O. Reg. 196/11, s. 38 (2). (3) An employer is exempt, in respect of a participating pension plan, from subsection 57 (4) of the Act before the effective date of the wind up in whole of the pension plan or before the date the pension plan ceases to be a participating pension plan.  O. Reg. 196/11, s. 38 (3). (4) A participating pension plan is exempt from the following requirements of the Act and the General Regulation until it ceases to be a participating pension plan: 0.1 The requirements of section 55.1 (Contribution holidays) of the Act. 1. The requirement in clause 4 (2) (b) of the General Regulation to pay normal costs for any defined benefits provided in respect of employment before January 1, 2011. 2. The requirement in clauses 4 (2) (c) and (c.1) of the General Regulation to make special payments, including any special payments required in respect of the period before this Regulation comes into force. 3. All requirements of sections 7 to 7.0.3 and 12 of the General Regulation that apply with respect to any report filed under this Regulation and any report filed under the General Regulation before this Regulation comes into force. 4. All requirements of section 14 (reports) of the General Regulation, except as otherwise specified in other provisions of this Regulation.  O. Reg. 196/11, s. 38 (4); O. Reg. 251/18, s. 7. 39. Omitted (provides for coming into force of provisions of this Regulation).  O. Reg. 196/11, s. 39. schedule 1   ontario pension plans 1. Pension Plan for Ontario Hourly Employees of Resolute Forest Products (registration number 202440). 2. Retirement Plan for Unionized Employees of Resolute Forest Products (Thorold) (registration number 294496). 3. Employees’ Retirement Plan (1972) of Resolute Forest Products (registration number 260901). 4. Supervisory Employees’ Retirement Plan (1976) of Resolute Forest Products (registration number 575324). 5. Executive Staff Retirement Plan (1976) of Resolute Forest Products (registration number 355511). O. Reg. 196/11, Sched. 1; O. Reg. 105/14, s. 23. schedule 2   quebec pension plans 1. Pension Plan for Unionized Employees of Abitibi-Consolidated Company of Canada (registration number 24239). 2. Pension Plan for Non-Union Employees of Abitibi-Consolidated Inc. (registration number 101793). 3. Pension Plan for Executive Employees of Abitibi-Consolidated Inc. (registration number 30064). 4. Supplementary Pension Plan for Unionized Employees of Abitibi-Consolidated Company of Canada — Pulp and Paper Division — Clermont Sector (registration number 22112). 5. Supplementary Pension Plan for Unionized Employees of Abitibi-Consolidated Company of Canada — Pulp and Paper Division — Amos Sector (registration number 27066). 6. Supplementary Pension Plan for Unionized Employees of Abitibi-Consolidated Company of Canada — Pulp and Paper Division — Baie-Comeau Sector (registration number 22322). 7. Employees Retirement Plan (1988) of Bowater Canadian Forest Products Inc. (registration number 30670). 8. Employees’ Retirement Plan (1946) of Bowater Canadian Forest Products Inc. (registration number 5839). 9. Pension Plan for Non-Union Employees (1995) of Bowater Canadian Forest Products Inc. (registration number 31383). 10. Pension Plan for Union Employees (1994) of Bowater Canadian Forest Products Inc. (registration number 31384). O. Reg. 196/11, Sched. 2; O. Reg. 71/12, s. 3.  Français