28.3 Section 18 of the Act does not apply in respect of an amount of a pension benefit credit that exceeds the maximum transfer that may be made from a pension plan to another pension plan or to a registered retirement savings plan under the Income Tax Act.

• 28.4 (1) Where a plan provides pension benefits for a plan member or former member who has ceased to be a resident of Canada for at least two calendar years and has ceased employment with the employer who is a party to the plan or ceased membership in a multi-employer pension plan, the pension benefits or pension benefit credits applicable to that member or former member are exempt from the application of section 18 of the Act.

• (2) For the purposes of this section, a plan member or former member shall be deemed to have been a resident of Canada throughout a calendar year if that member or former member has sojourned in Canada in the year for a period of, or periods the total of which is, 183 days or more.

28.5 A supplemental pension plan is exempt from the application of the Act if, under the terms of the pension plan to which it is supplemental, all the members of the supplemental pension plan are entitled to benefits at least equal to the maximum benefit or contribution limit under the Income Tax Act.

28.6 Bridging benefits are exempt from the application of sections 22 and 23 of the Act.

29. An employee who is receiving a pension benefit from a plan is exempt from the application of sections 14 and 15 of the Act in respect of that plan.

30. The Superintendent may request an administrator to provide to the Superintendent an up-to-date consolidation of a plan and any amendments thereto.

30.1 A written consent referred to in paragraph 16.1(3)(b) of the Act shall be in the form set out in Form 6 of Schedule IV.

31. A written agreement referred to in subsection 22(5) of the Act shall be in the form set out in Form 4 of Schedule II.

32. A notice of objection referred to in subsection 32(1) of the Act shall be in the form set out in Form 5 of Schedule II and shall be served by registered mail or delivery to the Superintendent of Financial Institutions.

33. A notice of appeal referred to in subsection 33(2) of the Act shall be in the form set out in Form 6 of Schedule II.