Income Tax Regulations

8512 (1) For the purposes of subsection 147.1(2) of the Act, an application for registration of a pension plan shall be made by forwarding by registered mail to the Deputy Minister of National Revenue for Taxation at Ottawa, the following documents:

• (a) an application in prescribed form containing prescribed information;

• (b) certified copies of the plan text and any other documents that contain terms of the plan;

• (c) certified copies of all trust deeds, insurance contracts and other documents that relate to the funding of benefits under the plan;

• (d) certified copies of all agreements that relate to the plan; and

• (e) certified copies of all resolutions and by-laws that relate to the documents referred to in paragraphs (b) to (d).

(2) Where, after 1988, an amendment is made to a registered pension plan, to the arrangement for funding benefits under the plan or to a document that has been filed with the Minister in respect of the plan, the plan administrator shall, within 60 days after the day on which the amendment is made, forward to the Deputy Minister of National Revenue for Taxation at Ottawa

• (a) a prescribed form containing prescribed information; and

• (b) certified copies of all documents that relate to the amendment.

(3) For the purposes of subsection 147.1(4) of the Act, an application for the acceptance of an amendment to a registered pension plan is made in prescribed manner where the documents that are required by subsection (2) are forwarded by registered mail to the Deputy Minister of National Revenue for Taxation at Ottawa.