R-15.1, r. 6.1.1 - Regulation concerning certain Papiers White Birch pension plans

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3.3. Notwithstanding section 142 of the Act, for the purpose of the actuarial valuation as at 13 September 2012 and subsequent valuations for the 2013 to 2017 fiscal years, the amortization period for the discounted projected actuarial deficiency of a past component of a pension plan begins on the date of the actuarial valuation on which it is determined and ends on the fiscal year end date of the tenth year following that valuation.
In the case of actuarial valuations for subsequent fiscal years, the amortization period ends on 31 December 2027.
O.C. 1309-2013, s. 1.