R-15.1, r. 8 - Regulation respecting the exemption of certain pension plans from the application of provisions of the Supplemental Pension Plans Act
14.26. The provisions of this Division cease to apply in respect of the technical actuarial deficiency determined as at 31 December 2011 as of the first of the following dates:
(1) the date of the first actuarial valuation showing that the plan is solvent;
(2) the date fixed in a writing by the person or body empowered to amend the plan. That date must be the date on which the fiscal year of the plan ends;
(3) the date of the end of the plan’s first fiscal year beginning after 31 December 2025.