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An Act to Amend the Pension Benefits Act

Legislature :
54
Session :
4
Bill No. :
30
Member :
Hon. McFarlane
First Reading :
2002-4-12
Second Reading :
2002-4-16
Committee of the Whole :
2002-5-29
Amended :
Third Reading :
2002-5-30
Royal Assent :
2002-6-7

Text of Bill :
   Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1                   Subsection 1(1) of the Pension Benefits Act, chapter P-5.1 of the Acts of New Brunswick, 1987, is amended

   (a)       by repealing the definition “additional voluntary contribution” and substituting the following:

   “additional voluntary contribution” means a contribution to a pension fund by a member of the pension plan beyond any amount that the member is required to contribute, but
does not include

   (a)       a contribution in relation to which the employer is required to make a concurrent additional contribution to the pension fund,
   
   (b)       an optional ancillary contribution, or
   
   (c)         a contribution for the purchase of past service;

   (b)       in the definition “bridging benefit” by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”;

   (c)       by repealing the definition “Income Tax Act”;

   (d)       by repealing the definition “Old Age Security Act”;

   (e)       by adding the following definitions in alphabetical order:

   “optional ancillary benefit” means an ancillary benefit provided by a defined benefit provision that

   (a)       is chosen at the option of the member, former member, member’s surviving spouse or member’s designated beneficiary, and
   
   (b)       is funded in whole or in part by optional ancillary contributions made under the defined benefit provision;

   “optional ancillary contribution” means a contribution made under a defined benefit provision to a pension fund by a member beyond any amount that the member is required
to contribute and that funds an optional ancillary benefit;

   (f)         in the definition “pension plan”

      (i)                        in paragraph (a) by striking out “Income Tax Act” and substituting “Income Tax Act (Canada)”;

      (ii)                      by adding after paragraph (a) the following:

   (a.1)   a registered retirement savings plan as defined in subsection 146(1) of the Income Tax Act (Canada),

      (iii)                   in paragraph (b) by striking out “Income Tax Act” and substituting “Income Tax Act (Canada)”;

   (g)       in the definition «prestation de pension» in the French version by striking out “auxiliaires” and substituting “accessoires”;

   (h)       by repealing the definition «valeur de rachat» in the French version and substituting the following:

   «valeur de rachat» désigne la valeur d’une pension, d’une prestation de pension ou d’une prestation accessoire calculée selon la manière prescrite et à une date donnée.

2                   Section 4 of the French version of the Act is amended by striking out “auxiliaires” and substituting “accessoires”.

3                   Subsection 7(1) of the Act is amended by striking out “a certificate of registration or an acknowledgment of application for registration” and substituting “an
acknowledgment of registration”.

4                   Section 10 of the Act is amended

   (a)       in subsection (4) by adding after paragraph (f) the following:

   (f.1)    the method for converting any optional ancillary contributions to optional ancillary benefits upon retirement, termination of membership, pension commencement,
   pre-retirement death or winding up of the pension plan;

   (b)       by repealing subsection (9);

   (c)       in subsection (10) by striking out “a certificate” and substituting “an acknowledgment”.

5                   Section 12 of the Act is amended

   (a)       by renumbering the section as subsection 12(1);

   (b)       in paragraph (1)c) of the French version by striking out “auxiliaire” and substituting “accessoire”;

   (c)       by adding after subsection (1) the following:

12(2)       Notwithstanding subsection (1), an amendment to a pension plan is not void if the amendment

   (a)       converts a defined benefit to a defined contribution benefit, or
   
   (b)       converts a defined contribution benefit to a defined benefit.

12(3)       A pension plan converted under paragraph 2(a) or (b) shall be deemed to be a new pension plan for the purposes of sections 70 and 71.

6                   The Act is amended by adding after section 12 the following:

12.1          An amendment to a pension plan is void if the amendment purports to

   (a)       eliminate an option for optional ancillary benefits for a member who has made optional ancillary contributions, unless the member consents in writing to the amendment,
   or
   
   (b)       change the method for converting optional ancillary contributions to optional ancillary benefits for a member who has made optional ancillary contributions if the change
   increases the cost to the member of the optional ancillary benefits, unless the member consents in writing to the amendment.

7                   Paragraph 14(2)(a) of the Act is repealed and the following is substituted:

   (a)       the filed documents in respect of which the Superintendent has issued an acknowledgment of registration, and

8                   Paragraph 21(2)c) of the French version of the Act is amended by striking out “auxiliaires” and substituting “accessoires”.

9                   Section 25 of the French version of the Act is amended by striking out “auxiliaires” and substituting “accessoires”.

10                Section 32 of the French version of the Act is amended

   (a)       in subsection (1)

      (i)                        in the portion preceding paragraph a) by striking out “auxiliaires” and substituting “accessoires”;

      (ii)                      in paragraph b) by striking out “pré-retraite” and substituting “préretraite”;

      (iii)                   in paragraph f) by striking out “auxiliaires” and substituting “accessoires”;

   (b)       in subsection (2) by striking out “auxiliaire” and substituting “accessoire”.

11                Subsection 33(1) of the French version of the Act is amended by striking out “auxiliaire” wherever it appears and substituting “accessoire”.

12                Section 34 of the Act is repealed and the following is substituted:

34(1)       A pension plan may, in accordance with the regulations, provide for the payment, on termination of employment or wind-up of the pension plan, of the commuted value of
a benefit under the plan if the adjusted commuted value of the benefit payable, calculated in accordance with subsection (2), is less than forty per cent of the Year’s Maximum
Pensionable Earnings for the calendar year in which employment is terminated or the pension plan is wound-up.

34(2)       For the purposes of subsection (1) and subject to subsection (3), the adjusted commuted value of the benefit payable is calculated using the following formula:

A= V ´ 1.0665-n

and where

A = the adjusted commuted value of the benefit;

V = the commuted value of the benefit; and

n = the age of the member or former member on December 31 of the year in which his or her employment is terminated or his or her pension plan is wound-up.

34(3)       For the purposes of subsection (2), “n” shall not be greater than sixty-five.

34(4)       A pension plan may only make a payment authorized by subsection (1) if the spouse, if any, of the member or former member waives in writing any rights that he or she
may have in the pension fund under this Act, the regulations or the pension fund.

13                Section 35 of the Act is amended by adding after subsection (2) the following:

35(2.1)   Notwithstanding subsection (2), a member of a pension plan is entitled, upon termination of employment after the commencement of this subsection and prior to attaining
normal retirement date under the plan, to a deferred pension, calculated in accordance with the benefit formula of the pension plan, equal to the pension benefit provided under
the pension plan at the time of termination if, at termination, the member

   (a)       has been employed for a continuous period of not less than five years, or
   
   (b)       has been a member of the pension plan for a continuous period, beginning on or after January 1, 2001, of not less than two years.

14                The Act is amended by adding the following heading before section 36:

                                                                                  TRANSFERS

15                Section 36 of the Act is amended

   (a)       by adding after subsection (1) the following:

36(1.1)   A member of a pension plan who terminates employment on or after attaining the normal retirement date and who is entitled to the immediate payment of a defined
contribution benefit under the pension plan or under section 39 may, upon termination, require the administrator to transfer the commuted value of the pension in accordance with
the regulations to a prescribed retirement savings arrangement.

   (b)       in subsection (2)

      (i)                        in paragraph (a)

         (A)             by striking out “subparagraph (1)(a)(ii)” and substituting “subparagraph (1)(a)(ii) or subsection (1.1)”;

         (B)             by striking out “or” at the end of the paragraph;

   (ii)       by adding after paragraph (a) the following:

   (a.1)   make a transfer under subparagraph (1)(a)(i) to a pension plan that is not registered in the Province unless

      (i)                        the pension plan is registered for persons employed in a designated jurisdiction, and
      
      (ii)                      the member is employed in that jurisdiction by an employer who is making contributions on behalf of the member to the pension fund that is to receive the
      amount to be transferred, or

   (c)       in subsection (4) by striking out “subsection (1)” and substituting “subsection (1) or (1.1)”;

   (d)       in subsection (6) by striking out “subsection (1)” and substituting “subsection (1) or (1.1)”.

16                Subsection 37(1) of the Act is amended by striking out “section 36” and substituting “section 36, 40.1, 43 or 56.1”.

17                Section 39 of the Act is amended

   (a)       in subsection (2) by striking out “subsection 35(2)” and substituting “subsection 35(2) or (2.1)”;

   (b)       by adding after subsection (3) the following:

39(4)       Notwithstanding any provision of this Act or the regulations, a pension plan may include one of the prescribed provisions respecting the pension of a former member of a
plan who recommences work or service in employment covered by that plan.

18                The Act is amended by adding after section 40 the following:

40.1(1)   Notwithstanding section 12, a pension plan may include a provision permitting a member who is entitled to a pension under section 39 or 40 to require the administrator to
transfer an amount from the pension fund to a registered retirement income fund as defined in the Income Tax Act (Canada), but the pension plan shall not permit a transfer of
more than twenty-five per cent of the commuted value of the member’s pension benefit.

40.1(2)   A request to an administrator made in accordance with a pension plan provision permitted under subsection (1) shall be made by a member on the prescribed form.

19                The heading “PRESTATION DE DÉCÈS PRÉ-RETRAITE” preceding section 43 of the French version of the Act is amended by striking out “PRÉ-RETRAITE”
and substituting “PRÉRETRAITE”.

20                Section 43 of the Act is amended

   (a)       by repealing subsection (1) and substituting the following:

43(1)       Subject to subsections (7) and (8), if a former member of a pension plan dies before the commencement of payment of a deferred pension to which the former member is
entitled under section 35, the spouse of the deceased former member at the date of death is entitled to,

   (a)       if the former member dies before the commencement of this subsection, a payment equal in amount to not less than sixty per cent of the commuted value of the deferred
   pension, or
   
   (b)       if the former member dies on or after the commencement of this subsection, a payment equal in amount to the commuted value of the deferred pension.

   (b)       by repealing subsection (2) and substituting the following:

43(2)       Subject to subsections (7) and (8), if a member of a pension plan is entitled to a deferred pension under section 35 on termination of employment and dies while employed,
the spouse of the deceased member is entitled to,

   (a)       if the member dies before the commencement of this subsection, a payment equal in amount to not less than sixty per cent of the commuted value of the deferred
   pension, or
   
   (b)       if the member dies on or after the commencement of this subsection, a payment equal in amount to the commuted value of the deferred pension.

21                Paragraph 46(1)d) of the French version of the Act is amended by striking out “auxiliaires” and substituting “accessoires”.

22                Section 48 of the Act is amended

   (a)       in subsection (1)

      (i)                        in the portion preceding paragraph (a) by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”;

      (ii)                      in paragraph (b) by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”;

   (b)       in subsection (4) by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”;

   (c)       in subsection (5) by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”;

   (d)       in subsection (6) by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”;

   (e)       in subsection (7) by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”.

23                Subsection 49(1) of the French version of the Act is amended by striking out “les prestations de pension” and substituting “les prestations de pension, les prestations
accessoires”.

24                Subsection 50(2) of the French version of the Act is amended by striking out “auxiliaires” and substituting “accessoires”.

25                Section 55 of the Act is amended

   (a)       in subsection (1) of the French version by striking out “fixée” and substituting “fixé”;

   (b)       by adding after subsection (1) the following:

55(1.1)   For the purposes of subsection (1), a pension plan may fix a different percentage of the commuted value of a contributory pension benefit that a member’s contributions
with interest are to offset for the portion of the pension benefit that is attributable, in accordance with the benefit formula of the pension plan, to a purchase of past service made
after the commencement of this subsection.

   (c)       by repealing subsection (2) and substituting the following:

55(2)       Upon termination of employment or wind-up of a pension plan, a member of a plan is entitled to a refund of the amount, if any, equal to the aggregate of the contributions
made by the member with interest less the amount required to offset the percentage of the commuted value of the pension benefit referred to in subsection (1), and that amount, at
the option of the member, shall be dealt with in one or more of the following ways:

   (a)       returned to the member;
   
   (b)       transferred to a registered retirement savings plan as defined in the Income Tax Act (Canada) if

      (i)                        the transfer is permitted under that Act or its regulations, and
      
      (ii)                      the registered retirement savings plan is not a retirement savings arrangement prescribed for the purposes of subparagraph 36(1)(a)(ii); or

   (c)         transferred to a registered retirement income fund as defined in the Income Tax Act (Canada) if

      (i)                        the transfer is permitted under that Act or its regulations, and
      
      (ii)                      the registered retirement income fund is not a retirement savings arrangement prescribed for the purposes of subparagraph 36(1)(a)(ii).

   (d)       by adding after subsection (2) the following:

55(2.1)   Notwithstanding subsection (2), an optional ancillary contribution shall not be refunded if

   (a)       its refund is prohibited by the Income Tax Act (Canada), or
   
   (b)       its refund would result in the revocation of the pension plan’s registration under subsection 147.1(13) of the Income Tax Act (Canada).

   (e)       in subsection (4) by striking out “additional voluntary contributions” and substituting “additional voluntary contributions or optional ancillary contributions”;

   (f)         in subsection (5) by striking out “Subsection (1) and (3)” and substituting “Subsections (1) and (3)”.

26                Section 56 of the Act is amended

   (a)       in subsection (2) by striking out “additional voluntary contributions” and substituting “additional voluntary contributions or optional ancillary contributions”;

   (b)       by repealing subsection (4) and substituting the following:

56(4)       Subject to subsection 55(2.1), upon termination of employment, a member of a pension plan who is not entitled to a pension, or to a deferred pension under subsection
35(2) or (2.1), is entitled to withdraw contributions with interest made in respect of employment after the commencement of this section.

   (c)       by adding after subsection (4) the following:

56(5)       When a member withdraws contributions with interest under subsection (2), (3) or (4), the amount withdrawn, at the option of the member, shall be dealt with in one or
more of the following ways:

   (a)       returned to the member;
   
   (b)       transferred to a registered retirement savings plan as defined in the Income Tax Act (Canada) if
   
      (i)                        the transfer is permitted under that Act or its regulations, and
      
      (ii)                      the registered retirement savings plan is not a retirement savings arrangement prescribed for the purposes of subparagraph 36(1)(a)(ii); or
   
   (c)         transferred to a registered retirement income fund as defined in the Income Tax Act (Canada) if
      
      (i)                        the transfer is permitted under that Act or its regulations, and
      
      (ii)                      the registered retirement income fund is not a retirement savings arrangement prescribed for the purposes of subparagraph 36(1)(a)(ii).

27                The Act is amended by adding after section 56 the following:

56.1(1)   Upon termination of employment, a member of a pension plan who is entitled to a deferred pension under section 35, is entitled to withdraw the commuted value of the
deferred pension from the pension fund if

   (a)       the member and his or her spouse, if any, are not Canadian citizens,
   
   (b)       the member and his or her spouse, if any, are not resident in Canada for the purposes of the Income Tax Act (Canada), and
   
   (c)         the member’s spouse, if any, waives, on a prescribed form, any rights that he or she may have in the pension fund under this Act, the regulations or the pension plan.

56.1(2)   If a member makes a withdrawal under subsection (1), the member is no longer entitled to a deferred pension under section 35.

28                Section 67 of the Act is amended

   (a)       in subsection (1) of the French version by striking out “auxiliaires” and substituting “accessoires”;

   (b)       by adding after subsection (2) the following:

67(3)       Assets in a pension fund that are distributed in accordance with subsection (1), at the option of the person to whom they are distributed, shall be dealt with in one or
more of the following ways:

   (a)       paid to the person;
   
   (b)       transferred to a registered retirement savings plan as defined in the Income Tax Act (Canada) if
   
      (i)                        the transfer is permitted under that Act or its regulations, and
      
      (ii)                      the registered retirement savings plan is not a retirement savings arrangement prescribed for the purposes of subparagraph 36(1)(a)(ii); or
   
   (c)         transferred to a registered retirement income fund as defined in the Income Tax Act (Canada) if

      (i)                        the transfer is permitted under that Act or its regulations, and
      
      (ii)                      the registered retirement income fund is not a retirement savings arrangement prescribed for the purposes of subparagraph 36(1)(a)(ii).

29                Section 72 of the Act is amended

   (a)       in subsection (1) by striking out “a pension plan or a pension fund” and substituting “a pension plan, a pension fund or a retirement savings arrangement prescribed
   for the purposes of subparagraph 36(1)(a)(ii)”;

   (b)       in subsection (2)

      (i)                        in paragraph (a) by striking out “the pension plan or pension fund” and substituting “the pension plan, pension fund or prescribed retirement savings
      arrangement”;

      (ii)                      in paragraph (b) by striking out “the pension plan” and substituting “the pension plan or prescribed retirement savings arrangement”;

      (iii)                   in paragraph (f) by striking out the period at the end of the paragraph and substituting a comma followed by “or”;

      (iv)                     by adding after paragraph (f) the following:

   (g)       that a report or form submitted in respect of a prescribed retirement savings arrangement does not meet the requirements and qualifications of this Act, the regulations or
   the prescribed retirement savings arrangement.

30                Subsection 82(1) of the Act is amended

   (a)       in paragraph (a) by striking out “a pension plan or pension fund” and substituting “a pension plan, a pension fund or a retirement savings arrangement prescribed for
   the purposes of subparagraph 36(1)(a)(ii)”;

   (b)       in paragraph (b) by striking out “a pension plan or pension fund” and substituting “a pension plan, a pension fund or a retirement savings arrangement prescribed for
   the purposes of subparagraph 36(1)(a)(ii)”;

   (c)       in paragraph (c) by striking out “a pension plan or pension fund” and substituting “a pension plan, a pension fund or a retirement savings arrangement prescribed for
   the purposes of subparagraph 36(1)(a)(ii)”.

31                Subsection 100(1) of the Act is amended

   (a)       by adding after paragraph (j) the following:

   (j.1)    respecting retirement savings arrangements prescribed for the purposes of subparagraph 36(1)(a)(ii);

   (b)       by adding after paragraph (k) the following:

   (k.1)   respecting the terms and conditions under which a provision prescribed for the purposes of subsection 39(4) may be included in a pension plan;

   (c)       by adding after paragraph (o) the following:

   (o.1)   respecting optional ancillary benefits and optional ancillary contributions;

   (d)       by adding after paragraph (t) the following:

   (t.1)    respecting records that shall be kept by a financial institution acting as a trustee for a retirement savings arrangement prescribed for the purposes of subparagraph
   36(1)(a)(ii) and the period of time for which such records shall be retained by the financial institution;

   (e)       in paragraph v) of the French version by striking out “auxiliaire” and substituting “accessoire”.

                                                                           Consequential Amendments
32(1)       Section 2.1 of New Brunswick Regulation 91-195 under the Pension Benefits Act is repealed.

32(2)       Section 3.1 of the Regulation is amended by striking out “Income Tax Act” wherever it appears and substituting “Income Tax Act (Canada)”.

32(3)       Subparagraph 15(1)(l)(iii) of the Regulation is amended by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”.

32(4)       Section 16 of the Regulation is amended

   (a)       in paragraph (1)(h) by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”;

   (b)       in subparagraph (3)(f)(iv) by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”.

32(5)       Section 19 of the Regulation is amended

   (a)       in subsection (1) by striking out “subsection 36(8)” and substituting “subsection 36(1.1) or (8)”;

   (b)       in paragraph (3)(b) by striking out “subsection 36(1)” and substituting “subsection 36(1) or (1.1)”;

   (c)       in subsection (4) of the French version in the portion preceding paragraph a) by striking out “auxiliaire” and substituting “accessoire”.

32(6)       Section 20 of the Regulation is amended

   (a)       in the portion preceding paragraph (a) by striking out “subparagraph 36(1)(a)(ii) of the Act” and substituting “subparagraph 36(1)(a)(ii) of the Act or subsection
   36(1.1) of the Act”;

   (b)       in paragraph (a) by striking out “Income Tax Act” and substituting “Income Tax Act (Canada)”;

   (c)       in paragraph (b) by striking out “Income Tax Act” and substituting “Income Tax Act (Canada)”.

32(7)       Section 21 of the Regulation is amended

   (a)       in paragraph (2)(e) by striking out “Income Tax Act” wherever it appears and substituting “Income Tax Act (Canada)”;

   (b)       in subsection (5) by striking out “subparagraph 36(1)(a)(ii) of the Act” and substituting “subparagraph 36(1)(a)(ii) of the Act or subsection 36(1.1) of the Act”;

   (c)       in subsection (8.1) by striking out “subparagraph 36(1)(a)(ii) of the Act” and substituting “subparagraph 36(1)(a)(ii) of the Act or subsection 36(1.1) of the Act”;

   (d)       in subsection (8.2) by striking out “subparagraph 36(1)(a)(ii) of the Act” and substituting “subparagraph 36(1)(a)(ii) of the Act or subsection 36(1.1) of the Act”;

   (e)       in subsection (9) in the portion preceding paragraph (a) by striking out “subparagraph 36(1)(a)(ii) of the Act” and substituting “subparagraph 36(1)(a)(ii) of the Act
   or subsection 36(1.1) of the Act”;

   (f)         in subsection (10) by striking out “subparagraph 36(1)(a)(ii) of the Act” and substituting “subparagraph 36(1)(a)(ii) of the Act or subsection 36(1.1) of the Act”;

   (g)       in subsection (13) by striking out “subparagraph 36(1)(a)(ii) of the Act” and substituting “subparagraph 36(1)(a)(ii) of the Act or subsection 36(1.1) of the Act”;

   (h)       in subsection (14) by striking out “subparagraph 36(1)(a)(ii) of the Act” and substituting “subparagraph 36(1)(a)(ii) of the Act or subsection 36(1.1) of the Act”.

32(8)       Subsection 22(6.1) of the Regulation is amended in the portion preceding paragraph (a) by striking out “Income Tax Act” and substituting “Income Tax Act
(Canada)”.

32(9)       Section 25 of the Regulation is amended by striking out “subsection 36(1) of the Act” and substituting “subsection 36(1) or (1.1) of the Act”.

32(10)    Subsection 25.3(2) of the Regulation is amended by striking out “Income Tax Act” and substituting “Income Tax Act (Canada)”.

32(11)    Subsection 29(5) of the Regulation is amended by striking out “Old Age Security Act” and substituting “Old Age Security Act (Canada)”.

32(12)    Paragraph 49(11)c) of the French version of the Regulation is amended by striking out “auxiliaire” and substituting “accessoire”.

32(13)    Form 1 of the Regulation is amended

   (a)       in paragraph 9(c) by striking out “the certificate of registration” and substituting “the acknowledgment of registration”;

   (b)       in section 10 by striking out “the certificate of registration” and substituting “the acknowledgment of registration”.

32(14)    Form 2 of the Regulations is amended

   (a)       in section 1 by striking out “the certificate of registration” and substituting “the acknowledgment of registration”;

   (b)       in paragraph 6c) of the French version by striking out “auxiliaire” and substituting “accessoire”.

32(15)    Form 3 of the Regulation is amended in section 4 by striking out “the certificate of registration” and substituting “the acknowledgment of registration”.

                                                                                 Commencement
33(1)       Subparagraph 1(f)(ii), and paragraphs 5(a) and (c), 31(a) and (d) of this Act shall be deemed to have come into force on December 31, 1991.

33(2)       Paragraph 15(a), clause 15(b)(i)(A), paragraphs 15(c) and (d), paragraphs 32(5)(a) and (b), 32(6)(a), 32(7)(b) to (h) and subsection 32(9) of this Act shall be deemed
to have come into force on December 1, 2000.

33(3)       Paragraphs 1(a) to (e), subparagraphs 1(f)(i) and (iii), paragraphs 1(g) and (h), sections 2 to 4, paragraph 5(b), sections 6 to 14, clause 15(b)(i)(B), subparagraph
15(b)(ii), sections 16 to 30, paragraphs 31(b), (c) and (e), subsections 32(1) to (4), paragraphs 32(5)(c), 32(6)(b) and (c), 32(7)(a), subsection 32(8) and subsections 32(10) to
(15) of this Act come into force on a day or days to be fixed by proclamation.

33(4)       New Brunswick Regulations 91-195, 93-144, 94-78, 99-70 and 2001-1 under the Pension Benefits Act shall be deemed to have been validly made and to have been enforceable or to be enforceable, as the case may be.


 

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