R-15.1, r. 6 - Regulation respecting supplemental pension plans

Full text
67.15. Surplus assets at the valuation date, if any, must be appropriated in accordance with the plan provisions.
If a surplus remains, it must be recorded as though it was an amount referred to in the second paragraph of section 42.2 of the Act.
O.C. 308-2022, s. 59.