R-12.1, r. 2 - Special provisions in respect of classes of employees designated under section 23 of the Act respecting the Pension Plan of Management Personnel

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33.5. The amounts paid pursuant to sections 33.3 and 33.4 must be qualifying employer premiums within the meaning of the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)) and are deposited in the Consolidated Revenue Fund.
O.C. 602-2019, s. 3.