Guarantee Fund
 5. (1) Sections 83 and 84 of the Act do not apply to a plan on and after September 1, 2009.  O. Reg. 321/09, s. 5 (1). (2) Despite subsection 18 (7) of the General Regulation, the administrator of a plan is not required to file a Pension Benefits Guarantee Fund assessment certificate for a fiscal year of the plan ending on or after September 1, 2009.  O. Reg. 321/09, s. 5 (2). (3) Section 37 of the General Regulation does not apply to a plan for a fiscal year of the plan ending on or after September 1, 2009.  O. Reg. 321/09, s. 5 (3). (4) Despite subsections (2) and (3), (a) the administrator of a plan shall file the Pension Benefits Guarantee Fund assessment certificate required by subsection 18 (7) of the General Regulation for the fiscal year of the plan ending in 2008; and (b) the employer, or a person or entity required to make contributions under a plan on behalf of the employer, shall pay to the Guarantee Fund the annual assessment required by section 37 of the General Regulation for the fiscal year of the plan ending in 2008.  O. Reg. 321/09, s. 5 (4). (5) For the purposes of clause (4) (b), the amount of the annual assessment for the fiscal year of a plan ending in 2008 is calculated in accordance with subsection 37 (6) of the General Regulation as if an election under subsection 5.1 (1) or (2) of that regulation were in effect.  O. Reg. 321/09, s. 5 (5). (6) Despite subsection (1), sections 83 and 84 of the Act apply to a plan if the administrator of the plan has filed three consecutive reports with the Chief Executive Officer under sections 7 and 8 or, after September 1, 2014, under section 14 of the General Regulation and, (a) each report has a valuation date that is at least one year after the valuation date of the last report filed with the Chief Executive Officer; and (b) each of the three reports for the plan indicates that the plan is fully funded as of the valuation date of the report.  O. Reg. 321/09, s. 5 (6); O. Reg. 181/12, s. 3 (1); O. Reg. 152/19, s. 1. (6.1) However, benefit enhancements are not guaranteed by the Guarantee Fund under section 84 of the Act, despite subsection (6).  O. Reg. 181/12, s. 3 (2). (7) The conditions described in subsection (6) are satisfied for the purposes of that subsection on the valuation date of the third consecutive report of a plan that satisfies the conditions in that subsection.  O. Reg. 321/09, s. 5 (7). (8) If the conditions described in subsection (6) are satisfied with respect to a plan, the administrator of the plan shall file a Pension Benefits Guarantee Fund assessment certificate and pay to the Guarantee Fund the annual assessment in accordance with sections 18 and 37 of the General Regulation for each fiscal year of the plan ending on or after the day the conditions are satisfied, as determined under subsection (7).  O. Reg. 321/09, s. 5 (8). (9) For the purposes of subsection (6), a report filed with the Superintendent under section 14 of the General Regulation, as it read prior to the day section 1 of Schedule 23 to the
Plan for Care and Opportunity Act (Budget Measures), 2018
came into force, is deemed to have been filed with the Chief Executive Officer. O. Reg. 152/19, s. 3.