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p (#p (# ÐÌà0 p àà0 æ p (#p (# àa)à0 æ (#æ (# àcontinue€dð ðavoir€droit€aux€prestations€pr vues€aux€termes€du€r gime€deÐ d Ðretraite€de€lð ðemployeur€ €lð ð gard€de€lð ðemploi€en€Ontario€ou€dans€uneÐ P Ðprovince€d sign e€jusquð ð €la€date€de€prise€dð ðeffet€de€la€vente,€de€laÐ ì
‹ ‹' ÐÔ_ ÔRothsteinÔ_ Ô€J.€(Ô_ ÔMcLachlinÔ_ Ô€C.J.€and€Ô_ ÔBinnieÔ_ Ô,€Ô_ ÔLeBelÔ_ Ô,€Ô_ ÔDeschampsÔ_ Ô,Ð P   ÐFish,€Ô_ ÔAbellaÔ_ Ô,€Ô_ ÔCharronÔ_ Ô€and€Cromwell€JJ.€concurringÐ
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Ðl gislateur€a€mis€en€ð§ ðuvre€des€mesures€destin es€ €am liorer€la€situation€des€employ sÐ Ô/p)4 Ðlorsquð ðun€r gime€ne€pr voit€pas€de€r partition€(par. 79(4)€de€la€Loi)€ou€ €exigerÐ d Ðlð ðaccord€des€participants€pour€le€retrait€dð ðun€exc dent€par€lð ðemployeur€(r gl.909,Ð ü ˜ Ðart.8).
ÐÌà œ àà0 ø àà0 Ü ø Ð ø Ð àà0 8 Ü Ð Ü Ð àare€retained€in€the€pension€fund€as€surplus;€andÐ -t%/ 8 Ð 8 Ð ÐÌà0 œ àà0 ø œ Ð œ Ð à(f)à0 8 ø Ð ø Ð àthe€applicant€and€the€pension€plan€comply€with€all€otherÐ œ. '1 Ðrequirements€prescribed€under€other€sections€of€this€Act€inÐ h/Ø'2 Ðrespect€of€the€payment€of€surplus€money€out€of€a€pension€fund.Ð 40¤(3 8 Ð 8 РЇà@ Ô Ô ' V à...ˆÐ  ÐÌà0 œ àà ø à(3)€€Subject€to€section€89€(hearing€and€appeal),€the€SuperintendentÐ ( ˜ Ðshall€not€consent€to€an€application€by€an€employer€in€respect€of€surplus€inÐ ô d Ða€pension€plan€that€is€being€wound€up€in€whole€or€in€part€unless,Ð À 0 œ Ð œ Ð ÐÌà0 œ àà Ü àà0 œ œ Ð œ Ð àà ø à(a)à0 8 œ Ð œ Ð àthe€Superintendent€is€satisfied,€based€on€reports€provided€withÐ X È Ðthe€application,€that€the€pension€plan€has€a€surplus;Ð $ ” 8 Ð 8 Ð ÐÌà0 œ àà Ü àà œ àà0 ø œ Ð œ Ð à(b)à0 8 ø Ð ø Ð àthe€pension€plan€provides€for€payment€of€surplus€to€theÐ ¼ , Ðemployer€on€the€wind€up€of€the€pension€plan;Ð ˆ ø 8 Ð 8 Ð ÐÌà0 œ àà Ü àà0 œ œ Ð œ Ð àà0 ø œ Ð œ Ð àÔ_ Ô(cÔ_ Ô)à0 8 ø Ð ø Ð àprovision€has€been€made€for€the€payment€of€all€liabilities€of€theÐ  Ðpension€plan€as€calculated€for€purposes€of€termination€of€theÐ ì \ Ðpension€plan;€andÐ ¸ ( 8 Ð 8 Ð ÐÌà0 œ àà Ü àà œ àà0 ø œ Ð œ Ð à(d)à0 8 ø Ð ø Ð àthe€applicant€and€the€pension€plan€comply€with€all€otherÐ P À Ðrequirements€prescribed€under€other€sections€of€this€Act€inÐ Œ Ðrespect€of€the€payment€of€surplus€money€out€of€a€pension€fund.Ð è X 8 Ð 8 Ð ÐÌà0 œ àà Ü àà œ àà ø à(4)€€Ô_ ÔAÔ_ Ô€pension€plan€that€does€not€provide€for€payment€of€surplusÐ € ð Ðmoney€on€the€wind€up€of€the€pension€plan€shall€be€construed€to€require€thatÐ L ¼ Ðsurplus€money€accrued€after€the€31st€day€of€December,€1986€shall€beÐ ˆ Ðdistributed€proportionately€on€the€wind€up€of€the€pension€plan€amongÐ ä T Ðmembers,€former€members€and€any€other€persons€entitled€to€paymentsÐ ° Ðunder€the€pension€plan€on€the€date€of€the€wind€up.Ð | ì œ Ð œ Ð ÐÓ ûE ÓÓ ÓÌà0 œ àà ø àò ò84.ó ó€Ô_ Ô(1)Ô_ Ô€€Ô_ ÔIfÔ_ Ô€the€Superintendent€by€order€declares€that€the€GuaranteeÐ „ ÐFund€applies€to€a€pension€plan,€the€following€are€guaranteed€by€theÐ à P ÐGuarantee€Fund,€subject€to€the€limitations€and€qualifications€as€are€set€outÐ ¬ Ðin€this€Act€or€are€prescribed:Ð x è œ Ð œ Ð ÐÌà œ àà0 ø à1.à0 Ü ø Ð ø Ð àAny€pension€in€respect€of€employment€in€Ontario.Ð !€ Ü Ð Ü Ð Ðà0 œ àÐ œ Ð œ Ð Ðà0 œ àà0 ø œ Ð œ Ð à2.à0 Ü ø Ð ø Ð àAny€deferred€pension€in€respect€of€employment€in€Ontario€to€whichÐ ¨" " Ða€former€member€is€entitled,€if€t
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ó óÓ öè ÓÐ Ô)D"+ 4 Ð 4 Ð ÐÓ Ü , ‚X œ ø Ü 8 ô Ü , ƒX œ ø Ü 8 ¼ ÓÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñýrê Ýà „ àÚ ƒ z Ú23Ú ÚÛ € z Ûà Ü àÝ Ýà œ àTroisi mement,€les€appelants€font€valoir€que€trois€principes€importants,Ð -t%/ Ðmaintes€fois€appliqu s€par€notre€Cour€dans€ses€d cisions€relatives€ €la€ò òCharteó ó,€appuientÐ œ. '1 Ðlð ðabolition€ou,€dans€lð ðalternative,€lð ðassouplissement€de€lð ðobligation€de€justification€duÐ 40¤(3 Ðcontre-interrogatoire€prescrite€dans€ò òGarofolió ó.€€Ces€principes€sont€les€suivants:Ð  Ðlð ðimportance€reconnue€dð ðun€droit€g n ral€de€contre-interroger;€la€norme€moinsÐ ( ˜ Ðrigoureuse€g n ralement€applicable€ €la€recevabilit €de€la€preuve€de€la€d fense;€laÐ À 0 Ðn cessit €de€garantir€lð ðacc s€au€r gime€de€r paration€pr vu€par€la€ò òCharteó ó.Ý ƒ 0 Ñýrê ê ݌РX È ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñý î Ýà „ àÚ ƒ z Ú24Ú ÚÛ € z Ûà Ü àÝ Ýà œ àPersonne€ne€conteste€la€pertinence€de€ces€principes,€tant€ €lð ð gard€de€laÐ ˆ ø Ðformulation€dð ðune€norme€appropri e€en€mati re€de€droit€au€contre-interrogatoire€quð ð Ð  Ðlð ð gard€de€lð ðapplication€de€cette€norme.€€Cependant,€le€droit€de€lð ðaccus € €une€auditionÐ ¸ ( Ðde€la€preuve€doit€ tre€examin €dans€son€contexte.€Il€doit€ galement€ tre€mis€en€balanceÐ P À Ðavec€les€int r ts€oppos s,€dont€la€n cessit €de€veiller€ €ne€pas€entraver€le€processusÐ è X Ðjudiciaire€criminel€par€de€longues€proc dures€qui€nð ðaident€en€rien€ €la€r solution€desÐ € ð Ðquestions€pertinentes.€€Comme€je€lð ðexplique€plus€loin,€lð ðargumentation€des€appelantsÐ ˆ Ðne€tient€pas€compte€de€facteurs€contextuels€importants.€€Dans€le€contexte€dð ðuneÐ ° Ðaudience€en€r vision€dont€lð ðobjet€est€limit ,€jð ðestime€que€lð ðobligation€dð ðobtenir€laÐ H ¸ Ðpermission€de€contre-interroger€un€d posant,€prescrite€dans€ò òGarofolió ó,€ tablit€un€justeÐ à P Ð quilibre€entre€ces€int r ts€oppos s.Ý ƒ 0 Ñý î 0î ݌Рx è ÐŒÝ ÝÌÓ Ü , ƒX œ ø Ü 8 ô Ü , ‚X œ ø Ü 8 ¼ Ó3.2à0 4 àò òFacteurs€contextuels€pertinentsó óÐ ¨" " 4 Ð 4 Ð ÐÓ Ü , ‚X œ ø Ü 8 ô Ü , ƒX œ ø Ü 8 ¼ ÓÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñý ô Ýà „ àÚ ƒ z Ú25Ú ÚÛ € z Ûà Ü àÝ Ýà œ àLe€premier€facteur€contextuel€omis€dans€lð ðargumentation€des€appelants€aÐ Ø%H & Ðd j € t €mentionn €ð" ð€il€sð ðagit€du€droit€ €une€communication€compl te.
ÓÐ !€ « Ð « Ð ÐÌMcLachlin€J.€further€noted€how€difficult€it€is€for€the€trial€judge€to€restrict€the€scope€ofÐ @$° $ Ðcross„examination:Ð Ø%H & ÐÌÓ Óà0 « àAttempts€to€restrict€the€scope€of€cross-examination€are€notoriously€fallible.Ð )x!* ÐSince€effective€cross-examination€usually€depends€on€considerable€latitudeÐ Ô)D"+ Ðin€questioning,€a€restricted€cross-examination€may€be€of€little€value.Ð  * #, ÐMoreover,€it€is€often€difficult€to€predict€when€a€particular€question€willÐ l+Ü#- Ðevoke€a€response€that€trenches€on€a€prohibited€area.€[p.€1485]Ó ‘" ÓÐ 8,¨$. « Ð « Ð Ðâ âÐ Ð-@&0 ÐÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñý¼$ Ýà „ àÚ ƒ z Ú37Ú ÚÛ € z % Ûà Ü àÝ Ýà « àFinally,€as€aptly€argued€by€the€intervener€the€Attorney€General€of€BritishÐ  Ðâ âColumbia,€a€requirement€that€the€defence€meet€a€threshold€test€of€some€sort€beforeÐ ( ˜ Ðengaging€in€cross„examination,€pursuing€a€specific€line€of€inquiry,€or€eliciting€evidenceÐ À 0 Ðin€support€of€a€full€answer€and€defence€is€not€an€anomaly€within€the€criminal€justiceÐ X È Ðsystem.€€To€state€but€a€few€examples:€€hearsay€evidence,€although€sought€to€be€elicitedÐ ð ` Ðby€the€defence,€must€meet€the€requirements€of€necessity€and€reliability;€proposedÐ ˆ ø Ðexpert€evidence€must€meet€the€criteria€set€out€in€ò òR.€v.€Mohanó ó,€[1994]€2€S.C.R.€9;€accessÐ  Ðto€or€cross„examination€on€matters€protected€by€solicitor„client€privilege€must€meet€theÐ ¸ ( Ðrequirements€of€the€ð ðinnocence€at€stakeð ð€exception;€cross„examination€on€aÐ P À Ðcomplainantð ðs€sexual€history€is€prohibited€unless€it€meets€the€test€under€s.€276(1)€ofÐ è X Ðthe€ò òCriminal€Codeó ó;€third„party€records€in€respect€of€certain€offences€listed€underÐ € ð Ðs.278.2€must€be€shown€to€be€likely€relevant€to€an€issue€at€trial€or€to€the€competenceÐ ˆ Ðof€a€witness€to€testify€before€they€will€be€produced;€ò òó ódefences€must€have€an€ð ðair€ofÐ ° Ðrealityð ð€to€them€before€they€are€put€to€the€jury.€€In€this€case,€the€defence€must€simplyÐ H ¸ Ðmake€a€show€of€likely€relevance€on€a€material€issue€before€the€court.Ý ƒ 0 Ñý¼$ ×$ ݌Рà P ÐŒÝ Ý€ÌÝ ‚ 0 Ñýÿ ÝÝ ÝÔ ‡ X ú¸ X X X ú¸ ÔÝ ‚ 0 Ñý²+ Ýà „ àÚ ƒ z Ú38Ú ÚÛ € z & Ûà Ü àÝ Ýà « àIn€conclusion,€I€am€of€the€view€that€the€ò òGarofoli€ó óleave€requirement€isÐ !€ Ðentirely€consistent€with€ò òCharter€ó óprinciples.€€There€is€no€need€to€revisit€ò òGarofoli€ó óasÐ ¨" " Ðcontended€by€the€appellants.€€Indeed,€I€am€of€the€view€that€it€would€be€unwise€to€Ð @$° $ Ðpermit€cross„examination€of€the€affiant€as€of€right.Ý ƒ 0 Ñý²+ ì+ ݌РØ%H & ÐŒÝ ÝÌÓ Ü , ƒX « ø Ü 8 ô
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Ðli e€ €un€r gime€de€retraite€par€rapport€ €la€valeur€du€passif€relatif€au€r gime€deÐ Ô/p)4 Ðretraiteð ð€(art.1€de€la€Loi). €€Lð ðexc dent€est€dit€ð ðactuarielð ð,€car€il€nð ðest€pas€Ð d Ðconcr tement€r alis €par€la€liquidation€de€lð ðactif€et€le€paiement€du€passif.Ý ƒ T Ñý# > ݌Рü ˜ ÐŒÝ ÝÌÝ ‚ T Ñýÿ ÝÝ ÝÝ ‚ T Ñý È Ýà „ àÚ ƒ z Ú23Ú ÚÛ € z Ûà Ü àÝ Ýà œ àDans€les€ann es€80,€la€question€des€exc dents€est€devenue€tr sÐ , È Ðcontrovers e.
Ðthe€giving€of€the€notice€of€proposal€to€wind€up€the€pension€plan€or€toÐ )x!* Ðprevent€any€other€payment€that€is€prescribed€or€that€is€approved€by€theÐ Ô)D"+ ÐSuperintendent.Ð  * #, œ Ð œ Ð ÐÌà0 œ àà ø à(4)€An€administrator€shall€not€make€payment€out€of€the€pension€fundÐ 8,¨$. Ðexcept€in€accordance€with€the€wind€up€report€approved€by€theÐ -t%/ ÐSuperintendent.Ð Ð-@&0 œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àà ø à(5)€The€Superintendent€may€refuse€to€approve€a€wind€up€report€thatÐ h/Ø'2 Ðdoes€not€meet€the€requirements€of€this€Act€and€the€regulations€or€that€doesÐ 40¤(3 Ðnot€protect€the€interests€of€the€members€and€former€members€of€theÐ  Ðpension€plan.Ð \ Ì œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àà ø à(6)€On€the€partial€wind€up€of€a€pension€plan,€members,€formerÐ ô d Ðmembers€and€other€persons€entitled€to€benefits€under€the€pension€plan€shallÐ À 0 Ðhave€rights€and€benefits€that€are€not€less€than€the€rights€and€benefits€theyÐ Œ ü Ðwould€have€on€a€full€wind€up€of€the€pension€plan€on€the€effective€date€ofÐ X È Ðthe€partial€wind€up.Ð $ ” œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àò òà ø à73.ó ó€Ô_ Ô(1)€Ô_ Ô€For€the€purpose€of€determining€the€amounts€of€pensionÐ ¼ , Ðbenefits€and€any€other€benefits€and€entitlements€on€the€winding€up€of€aÐ ˆ ø Ðpension€plan,€in€whole€or€in€part,Ð T Ä œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àà0 ø œ Ð œ Ð à(a)à0 8 ø Ð ø Ð àthe€employment€of€each€member€of€the€pension€plan€affectedÐ ì \ Ðby€the€winding€up€shall€be€deemed€to€have€been€terminated€onÐ ¸ ( Ðthe€effective€date€of€the€wind€up;Ð „ ô 8 Ð 8 Ð ÐÌà0 œ àà Ü àà0 œ œ Ð œ Ð àà0 ø œ Ð œ Ð à(b)à0 8 ø Ð ø Ð àeach€memberð ðs€pension€benefits€as€of€the€effective€date€of€theÐ Œ Ðwind€up€shall€be€determined€as€if€the€member€had€satisfied€allÐ è X Ðeligibility€conditions€for€a€deferred€pension;€andÐ ´ $ 8 Ð 8 Ð ÐÌà œ àà0 ø àÔ_ Ô(cÔ_ Ô)à0 8 ø Ð ø Ð àprovision€shall€be€made€for€the€rights€under€section€74.Ð L ¼ 8 Ð 8 Ð ÐÌà0 œ àà Ü àà œ àà ø à(2)€€A€person€entitled€to€a€pension€benefit€on€the€wind€up€of€a€pensionÐ ä T Ðplan,€other€than€a€person€who€is€receiving€a€pension,€is€entitled€to€theÐ ° Ðrights€under€subsection€42(1)€(transfer)€of€a€member€who€terminatesÐ | ì Ðemployment€and,€for€the€purpose,€subsection€42(3)€does€not€apply.Ð H ¸ œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àò òà ø à74.ó ó€Ô_ Ô(1)Ô_ Ô€€Ô_ ÔAÔ_ Ô€member€in€Ontario€of€a€pension€plan€whose€combination€ofÐ à P Ðage€plus€years€of€continuous€employment€or€membership€in€the€pensionÐ ¬ Ðplan€equals€at€least€fifty-five,€at€the€effective€date€of€the€wind€up€of€theÐ x è Ðpension€plan€in€whole€or€in€part,€ha
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Ðli e€ €un€r gime€de€retraite€par€rapport€ €la€valeur€du€passif€relatif€au€r gime€deÐ Ô/p)4 Ðretraiteð ð€(art.1€de€la€Loi). €€Lð ðexc dent€est€dit€ð ðactuarielð ð,€car€il€nð ðest€pas€Ð d Ðconcr tement€r alis €par€la€liquidation€de€lð ðactif€et€le€paiement€du€passif.Ý ƒ T Ñý# > ݌Рü ˜ ÐŒÝ ÝÌÝ ‚ T Ñýÿ ÝÝ ÝÝ ‚ T Ñý È Ýà „ àÚ ƒ z Ú23Ú ÚÛ € z Ûà Ü àÝ Ýà œ àDans€les€ann es€80,€la€question€des€exc dents€est€devenue€tr sÐ , È Ðcontrovers e.
Ðthe€giving€of€the€notice€of€proposal€to€wind€up€the€pension€plan€or€toÐ )x!* Ðprevent€any€other€payment€that€is€prescribed€or€that€is€approved€by€theÐ Ô)D"+ ÐSuperintendent.Ð  * #, œ Ð œ Ð ÐÌà0 œ àà ø à(4)€An€administrator€shall€not€make€payment€out€of€the€pension€fundÐ 8,¨$. Ðexcept€in€accordance€with€the€wind€up€report€approved€by€theÐ -t%/ ÐSuperintendent.Ð Ð-@&0 œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àà ø à(5)€The€Superintendent€may€refuse€to€approve€a€wind€up€report€thatÐ h/Ø'2 Ðdoes€not€meet€the€requirements€of€this€Act€and€the€regulations€or€that€doesÐ 40¤(3 Ðnot€protect€the€interests€of€the€members€and€former€members€of€theÐ  Ðpension€plan.Ð \ Ì œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àà ø à(6)€On€the€partial€wind€up€of€a€pension€plan,€members,€formerÐ ô d Ðmembers€and€other€persons€entitled€to€benefits€under€the€pension€plan€shallÐ À 0 Ðhave€rights€and€benefits€that€are€not€less€than€the€rights€and€benefits€theyÐ Œ ü Ðwould€have€on€a€full€wind€up€of€the€pension€plan€on€the€effective€date€ofÐ X È Ðthe€partial€wind€up.Ð $ ” œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àò òà ø à73.ó ó€Ô_ Ô(1)€Ô_ Ô€For€the€purpose€of€determining€the€amounts€of€pensionÐ ¼ , Ðbenefits€and€any€other€benefits€and€entitlements€on€the€winding€up€of€aÐ ˆ ø Ðpension€plan,€in€whole€or€in€part,Ð T Ä œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àà0 ø œ Ð œ Ð à(a)à0 8 ø Ð ø Ð àthe€employment€of€each€member€of€the€pension€plan€affectedÐ ì \ Ðby€the€winding€up€shall€be€deemed€to€have€been€terminated€onÐ ¸ ( Ðthe€effective€date€of€the€wind€up;Ð „ ô 8 Ð 8 Ð ÐÌà0 œ àà Ü àà0 œ œ Ð œ Ð àà0 ø œ Ð œ Ð à(b)à0 8 ø Ð ø Ð àeach€memberð ðs€pension€benefits€as€of€the€effective€date€of€theÐ Œ Ðwind€up€shall€be€determined€as€if€the€member€had€satisfied€allÐ è X Ðeligibility€conditions€for€a€deferred€pension;€andÐ ´ $ 8 Ð 8 Ð ÐÌà œ àà0 ø àÔ_ Ô(cÔ_ Ô)à0 8 ø Ð ø Ð àprovision€shall€be€made€for€the€rights€under€section€74.Ð L ¼ 8 Ð 8 Ð ÐÌà0 œ àà Ü àà œ àà ø à(2)€€A€person€entitled€to€a€pension€benefit€on€the€wind€up€of€a€pensionÐ ä T Ðplan,€other€than€a€person€who€is€receiving€a€pension,€is€entitled€to€theÐ ° Ðrights€under€subsection€42(1)€(transfer)€of€a€member€who€terminatesÐ | ì Ðemployment€and,€for€the€purpose,€subsection€42(3)€does€not€apply.Ð H ¸ œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àò òà ø à74.ó ó€Ô_ Ô(1)Ô_ Ô€€Ô_ ÔAÔ_ Ô€member€in€Ontario€of€a€pension€plan€whose€combination€ofÐ à P Ðage€plus€years€of€continuous€employment€or€membership€in€the€pensionÐ ¬ Ðplan€equals€at€least€fifty-five,€at€the€effective€date€of€the€wind€up€of€theÐ x è Ðpension€plan€in€whole€or€in€part,€ha
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Ðà0 ` àà " à5.à0 N ` Ð ` Ð àLa€valeur€minimale€de€toutes€les€cotisations€requises€vers es€auÐ d Ðr gime€de€retraite€par€un€participant€ou€un€ancien€participant€ Ð 0 Ì Ðlð ð gard€de€lð ðemploi€en€Ontario,€et€lð ðint r t€sur€ces€cotisations.Ð ü ˜ N Ð N Ð Ðâ âÌà0 ` àà " à6.à0 N ` Ð ` Ð àLa€partie€dð ðune€pension€diff r e€garantie€en€vertu€du€pr sentÐ ” 0 Ðarticle€ €laquelle€lð ðancien€conjoint€ou€partenaire€de€m me€sexeÐ ` ü Ðdð ðun€participant€ou€dð ðun€ancien€participant€a€droit€en€vertu€dð ðunÐ , È Ðcontrat€familial€conclu€ou€dð ðune€ordonnance€rendue€en€vertu€de€laÐ ø ” Ðò òLoi€sur€le€droit€de€la€familleó ó.Ð Ä ` N Ð N Ð ÐÌà0 ` àà " à7.à0 N ` Ð ` Ð àToute€pension€ €laquelle€un€survivant€dð ðun€ancien€participant€aÐ \ ø Ðdroit€en€vertu€du€paragraphe48(1)€(d c s€avant€le€commencementÐ ( Ä Ðdu€paiement).Ð ô  N Ð N Ð ÐÌò òà0 ` àà " à91€ó ó(1)Une€partie€ €une€instance€tenue€devant€le€Tribunal€en€vertu€deÐ Œ ( Ðlð ðarticle89€peut€interjeter€appel€de€la€d cision€du€Tribunal€devant€la€CourÐ X ô Ðdivisionnaire.Ó #¾ ÓÐ $ À ` Ð ` Ð ÐÓ 7 Ü , ‚X ` " N Â Ü , ‚X ` " , ¦³ 7 ÓÓ 6 Ü , ‚X ž " N ‚Â Ü , ‚X ` " N Â 6 ÓÌÓ ÓÓ Ó(2)à0 ž àò òLoi€sur€les€r gimes€de€retraiteó ó,€Dispositions€g n rales,ò ò€ó óR.R.O.€1990,€r gl.
ÐÌÓ Q % Ü , ‚X œ ø Ü 8 ‡ h þ ô Ü , ‚X œ ø Ü 8 Ò " Q Óà œ àà0 ø àà0 Ü ø Ð ø Ð àà0 8 Ü Ð Ü Ð à(iii)à0 ‡ 8 Ð 8 Ð àsuch€number€of€former€members€and€other€persons€whoÐ X È Ðare€entitled€to€payments€under€the€pension€plan€on€theÐ $ ” Ðdate€of€the€wind€up€as€the€Superintendent€considersÐ ð ` Ðappropriate€in€the€circumstances.Ð ¼ , ‡ Ð ‡ Ð ÐÌà0 œ àà Ü àà œ àà ø à(2)€€Despite€subsection€(1),€a€payment€may€be€made€from€surplus€outÐ T Ä Ðof€a€pension€plan€that€is€being€wound€up€in€whole€or€in€part€if,Ð  œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àà0 ø œ Ð œ Ð à(a)à0 8 ø Ð ø Ð àthe€payment€would€have€been€permitted€by€this€section€as€itÐ ¸ ( Ðread€immediately€before€the€18th€day€of€December,€1991;€andÐ „ ô 8 Ð 8 Ð ÐÌà0 œ àà Ü àà0 œ œ Ð œ Ð àà0 ø œ Ð œ Ð à(b)à0 8 ø Ð ø Ð ànotice€of€proposal€to€wind€up€the€pension€plan€was€given€to€theÐ Œ ÐSuperintendent€of€Pensions€before€December€18,€1991.Ð è X 8 Ð 8 Ð ÐÌà œ àà ø à(3)€€Subsections€(1)€and€(2)€do€not€apply€after€December€31,€2004.Ð € ð ÐÌà0 œ àà Ü àà œ àò òà ø à9.ó ó€€If€an€amendment€to€a€pension€plan€with€defined€benefits€convertsÐ ˆ Ðthe€defined€benefits€to€defined€contribution€benefits,€the€employer€mayÐ ä T Ðoffset€the€employerð ðs€contributions€for€normal€costs€against€the€amount€ofÐ ° Ðsurplus,€if€any,€in€the€pension€fund€after€the€conversion.Ð | ì œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àò òà ø à10.ó ó€Ô_ Ô(1)Ô_ Ô€€Ô_ ÔTheÔ_ Ô€criteria€described€in€this€section€must€be€met€before€theÐ „ ÐSuperintendent€may€consent€to€the€payment€of€money€that€is€surplus€outÐ à P Ðof€a€continuing€pension€plan€to€the€employer.Ð ¬ œ Ð œ Ð ÐÌà0 œ àà ø à(2)€€Ô_ ÔAllÔ_ Ô€persons€who€are€entitled€to€receive€benefits€under€the€pensionÐ D ´ Ðplan€and€all€members€must€consent€to€the€terms€upon€which€the€surplus€isÐ !€ Ðto€be€paid€out€of€the€plan.Ð Ü!L ! œ Ð œ Ð ÐÌà0 œ àà ø à(3)€€Ô_ ÔAllÔ_ Ô€persons€in€respect€of€whom€the€administrator€has€purchasedÐ t#ä # Ða€pension,€deferred€pension€or€ancillary€benefit,€other€than€those€personsÐ @$° $ Ðwho€requested€that€the€administrator€do€so,€must€consent€to€the€terms€uponÐ %| % Ðwhich€the€surplus€is€to€be€paid€out€of€the€pension€plan.Ð Ø%H & œ Ð œ Ð ÐÌà0 œ àà ø à(4)€€Ô_ ÔTheÔ_ Ô€pension€plan€must€provide€that€a€former€memberð ðsÐ p'à ( Ðcontributions€to€the€plan€and€the€interest€on€the€contributions€shall€not€beÐ
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Ð Ð Ðâ âÐ /¤(3 Ðà0 ` àà0 " ` Ð ` Ð àà0 N " Ð " Ð à(ii)à0 N Ð N Ð àdans€le€cas€dð ðun€paiement€projet € €lð ðemployeur€de€sommesÐ d Ðâ âexc dentaires€dð ðun€r gime€qui€continue€dð ðexister,Ð 0 Ì Ðlð ðemployeur€a€obtenu€le€consentement€de€90€pour€cent€desÐ ü ˜ Ðanciens€participants€qui€touchent€une€pension€payable€parÐ È d Ðpr l vement€sur€la€caisse€de€retraite€et€dont€le€consentementÐ ” 0 Ðest€exig €par€le€paragraphe€10(2).€Ð ` ü Ð Ð ÐÌà0 ` àà " à(2)€€Le€repr sentant€nomm €par€le€tribunal€est€autoris € €donnerÐ ø ” Ðlð ðaccord€ crit€vis € €lð ðalin a€8(1)b)€au€nom€des€anciens€participants€quiÐ Ä ` Ðtouchent€une€pension€payable€par€pr l vement€sur€la€caisse€de€retraite€etÐ  , Ðquð ðil€repr sente.
Ðemployer€or€administrator,€that,Ð )x!* 8 Ð 8 Ð ÐÌà0 œ àà0 ø œ Ð œ Ð àà0 Ü ø Ð ø Ð àà0 8 Ü Ð Ü Ð à(Ô_ ÔiÔ_ Ô)à0 ‡ 8 Ð 8 Ð àin€the€case€of€a€proposed€payment€to€the€employer€fromÐ  * #, Ðsurplus€out€of€a€pension€plan€that€is€being€wound€up€inÐ l+Ü#- Ðwhole€or€in€part,€the€employer€has€obtained€the€writtenÐ 8,¨$. Ðagreement€referred€to€in€clause€8(1)(b)€of€90€per€cent€ofÐ -t%/ Ðthe€former€members€who€are€in€receipt€of€a€pensionÐ Ð-@&0 Ðpayable€from€the€pension€fund€on€the€date€of€the€windÐ œ. '1 Ðup,€orÐ h/Ø'2 ‡ Ð ‡ Ð ÐÐ 40¤(3 Ðà0 œ àà0 ø œ Ð œ Ð àà0 Ü ø Ð ø Ð àà0 8 Ü Ð Ü Ð à(ii)à0 ‡ 8 Ð 8 Ð àin€the€case€of€a€proposed€payment€of€money€that€isÐ  Ðsurplus€out€of€a€continuing€pension€plan€to€theÐ \ Ì Ðemployer,€the€employer€has€obtained€the€consent€of€90Ð ( ˜ Ðper€cent€of€the€former€members€who€are€in€receipt€of€aÐ ô d Ðpension€payable€from€the€pension€fund,€whose€consentÐ À 0 Ðis€required€by€subsection€10(2).Ð Œ ü ‡ Ð ‡ Ð ÐÌà0 œ àà ø à(2)€Ô_ ÔÔ_ Ô€The€court„appointed€representative€is€authorized€to€give€theÐ $ ” Ðwritten€agreement€referred€to€in€clause€8(1)(b)€on€behalf€of€the€formerÐ ð ` Ðmembers€in€receipt€of€a€pension€payable€from€the€pension€fund,€who€he€orÐ ¼ , Ðshe€represents.€However,€the€representative€is€not€authorized€to€giveÐ ˆ ø Ðwritten€agreement€on€behalf€of€former€members€who€have€agreed€or€haveÐ T Ä Ðobjected€to€the€payment€from€surplus.Ð  œ Ð œ Ð ÐÌà0 œ àà ø à(3)€€Ô_ ÔÔ ‡ V X "á X X X "á ÔTheÔ_ Ô€court„appointed€representative€is€authorized€to€give€theÐ ¸ ( Ðconsent€required€by€subsection€10(2)€on€behalf€of€the€former€members€inÐ „ ô Ðreceipt€of€a€pension€payable€from€the€pension€fund,€who€he€or€sheÐ P À Ðrepresents.€However,€the€representative€is€not€authorized€to€consent€onÐ Œ Ðbehalf€of€former€members€who€have€consented€or€have€objected€to€theÐ è X Ðterms€upon€which€the€surplus€is€to€be€paid€out€of€the€plan.Ô # † X "á X X V X "áÑÓ # ÔÐ ´ $ œ Ð œ Ð ÐÌà0 œ àà ø àò ò13.ó ó€Ô_ Ô(1)Ô_ Ô€€Ô_ ÔWithinÔ_ Ô€sixty€days€after€the€date€of€establishment€of€a€plan,€theÐ L ¼ Ðadministrator€shall€submit€a€report€on€the€basis€of€a€going€concernÐ ˆ Ðvaluation€that€sets€out,Ð ä T œ Ð œ Ð ÐÌà0 œ àà0 ø œ Ð œ Ð à(a)à0 8 ø Ð ø Ð àthe€normal€cost,€in€the€first€year€during€which€the€plan€isÐ | ì Ðregistered€and€the€rule€for€computing€the€normal€cost€inÐ H ¸ Ðsubsequent€years€up€to€the€date€of€the€next€report;Ð „ 8 Ð 8 Ð ÐÌà0 œ àà0 ø œ Ð œ Ð à(b)à0 8 ø Ð ø Ð àan€estimate€of€the€normal€cost,€in€the€subsequent€years€up€toÐ ¬ Ðthe€date€of€the€next€report;Ð x è 8 Ð 8
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Ðla€caisse€de€retraite.Ð /¤(3 ø Ð ø Ð ÐÐ Ô/p)4 Ðà0 œ àà0 ø œ Ð œ Ð àà œ àð ðliquidation€partielleð ð€Cessation€dð ðune€partie€dð ðun€r gime€de€retraite€etÐ d Ðr partition€de€lð ðactif€de€la€caisse€de€retraite€qui€se€rapporte€ €cetteÐ 0 Ì Ðpartie€du€r gime€de€retraite.Ó «õ ÓÐ ü ˜ ø Ð ø Ð ÐÌDe€plus,€lð ðal.
ÐÌà0 œ àà Ü àà0 œ œ Ð œ Ð àà0 ø œ Ð œ Ð àÔ_ Ô(cÔ_ Ô)à0 8 ø Ð ø Ð àa€reduced€pension€in€the€amount€payable€under€the€terms€of€theÐ -t%/ Ðpension€plan€beginning€on€the€date€on€which€the€memberÐ Ð-@&0 Ðwould€be€entitled€to€the€reduced€pension€under€the€pensionÐ œ. '1 Ðplan€if€the€pension€plan€were€not€wound€up€and€if€theÐ h/Ø'2 Ðmemberð ðs€membership€continued€to€that€date.Ð 40¤(3 8 Ð 8 РЇà0 œ àà ø àÔ_ Ôò ò77.ó ó€€SubjectÔ_ Ô€to€the€application€of€the€Guarantee€Fund,€where€theÐ  Ðmoney€in€a€pension€fund€is€not€suffÔ_ ÔicientÔ_ Ô€to€pay€all€the€pension€benefitsÐ \ Ì Ðand€other€benefits€on€the€wind€up€of€the€pension€plan€in€whole€or€in€part,Ð ( ˜ Ðthe€pension€benefits€and€other€benefits€shall€be€reduced€in€the€prescribedÐ ô d Ðmanner.Ð À 0 œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àò òà ø à78.ó ó€Ô_ Ô(1)Ô_ Ô€€Ô_ ÔNoÔ_ Ô€money€may€be€paid€out€of€a€pension€fund€to€the€employerÐ X È Ðwithout€the€prior€consent€of€the€Superintendent.Ð $ ” œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àò òà ø à79.ó ó€Ô_ Ô(1)Ô_ Ô€€Ô_ ÔSubjectÔ_ Ô€to€section€89€(hearing€and€appeal),€the€SuperintendentÐ ¼ , Ðshall€not€consent€to€payment€of€money€that€is€surplus€to€the€employer€outÐ ˆ ø Ðof€a€continuing€pension€plan€unless,Ð T Ä œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àà0 ø œ Ð œ Ð à(a)à0 8 ø Ð ø Ð àthe€Superintendent€is€satisfied,€based€on€reports€provided€withÐ ì \ Ðthe€application,€that€the€pension€plan€has€a€surplus;Ð ¸ ( 8 Ð 8 Ð ÐÌà0 œ àà0 ø œ Ð œ Ð à(b)à0 8 ø Ð ø Ð àthe€pension€plan€provides€for€the€withdrawal€of€surplus€by€theÐ P À Ðemployer€while€the€pension€plan€continues€in€existence,€or€theÐ Œ Ðapplicant€satisfies€the€Superintendent€that€the€applicant€isÐ è X Ðotherwise€entitled€to€withdraw€the€surplus;Ð ´ $ 8 Ð 8 Ð ÐÌà œ àà0 ø àÔ_ Ô(cÔ_ Ô)à0 8 ø Ð ø Ð àwhere€all€pension€benefits€under€the€pension€plan€areÐ L ¼ Ðguaranteed€by€an€insurance€company,€an€amount€equal€to€atÐ ˆ Ðleast€two€years€of€the€employerð ðs€current€service€costs€isÐ ä T Ðretained€in€the€pension€fund€as€surplus;Ð ° 8 Ð 8 Ð ÐÌà œ àà0 ø à(d)à0 8 ø Ð ø Ð àwhere€the€members€are€not€required€to€make€contributionsÐ H ¸ Ðunder€the€pension€plan,€the€greater€of,Ð „ 8 Ð 8 Ð ÐÌà œ àà ø àà0 Ü àà0 8 Ü Ð Ü Ð à(Ô_ ÔiÔ_ Ô)à0
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€€Dans€le€cas€o €la€disposition€attaqu e€estÐ „ Ðinconstitutionnelle,€il€est€n anmoins€possible€dð ðen€confirmer€la€validit €si€elle€estÐ ˜ Ðsuffisamment€int gr e€dans€un€r gime€l gislatif€provincial€valide€(par.58).
Ðto€enact€the€ò òVLT€Actó ó,€it€is€necessary€to€identify€the€pith€and€substance€of€that€legislation.€Ð Ô P ÐIn€ò òKitkatla€Band€v.€British€Columbia€(Minister€of€Small€Business,€Tourism€and€Culture)ó ó,Ð l è Ð[2002]€2€S.C.R.€146,€2002€SCC€31,€at€para.€53,€it€was€held€that€the€pith€and€substanceÐ "€ Ðanalysis€involves€an€inquiry€into€both€the€purpose€of€the€legislation€and€its€effects.€Ð œ# " ÐLeBel€J.€also€wrote€that,€where€a€specific€section€of€the€legislation€is€being€challenged,Ð 4%° $ Ðits€pith€and€substance€should€be€identified€before€that€of€the€Act€as€a€whole.€€If€theÐ Ì&H & Ðimpugned€section€is€ò òultra€viresó ó,€it€may€still€be€upheld€if€it€is€sufficiently€integrated€intoÐ d(à ( Ða€valid€provincial€legislative€scheme€(para.€58).€€However,€since€the€appellants€in€theÐ ü)x!* Ðpresent€case€have€challenged€both€s.€16€and€the€ò òVLT€Actó ó€as€a€whole,€it€is€necessary€toÐ ”+ #, Ðidentify€the€pith€and€substance€of€both€in€any€event.Ý ƒ % ÑýR¤ m¤ ݌Р,-¨$. Ðâ âŒÝ ÝÐ Ä.@&0 ÐÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý»© Ýà „ àÚ ƒ z Ú20Ú ÚÛ € z Ûà Ü àÝ Ýà œ àThe€purpose€of€s.€16€of€the€ò òVLT€Actó ó€is€to€prohibit€VLTs€in€Winkler€and€toÐ „ Ðâ âcancel€all€existing€siteholder€agreements€with€respect€to€VLTs.€€The€legislative€debatesÐ ˜ Ðon€the€ò òVLT€Actó ó€indicate€that€s.€16€was€enacted€to€give€effect€to€the€plebiscite€that€hadÐ ´ 0 Ðalready€been€held€in€Winkler,€albeit€before€the€Act€came€into€force.€€The€responsibleÐ L È ÐMinister€said:Ý ƒ % Ñý»© Ö© ݌Рä ` ÐŒÝ ÝÌÓ Óà0 œ àà ø àAs€you€may€be€aware,€Madam€Speaker,€last€fall€the€citizens€of€WinklerÐ  Ðconducted€a€plebiscite€requesting€the€removal€of€VLTs€from€thatÐ à \ Ðcommunity.€€This€legislation€supports€that€communityð ðs€will.€€ThisÐ ¬ ( Ðlegislation€will€recognize€the€legitimacy€of€the€1998€VLT€plebiscite€inÐ x ô ÐWinkler.Ð D À œ Ð œ Ð ÐÌà0 œ à(Manitoba,€Legislative€Assembly,€ò òDebates€and€Proceedingsó ó,€5th€Sess.,€36thÐ Ü X ÐLeg.,€vol.€XLIX,€No.€57A,€July€8,€1999,€at€p.€4092€(Mrs.€Render))€€Ó K¬ ÓÐ ¨ $ œ Ð œ Ð ÐÌThe€effect€of€s.€16(1)€of€the€ò òVLT€Actó ó€was€to€cancel€the€siteholder€agreement€with€TheÐ Ø T ÐWinkler€Inn.€€Further,€as€indicated,€s.€16(2)€attempted€to€bring€the€non„binding€WinklerÐ p ì Ðplebiscite€within€the€local€option€scheme€outlined€in€the€other€sections€of€the€Act.€€TheÐ „ ÐAct€allows€plebiscites€to€be€held€on€whether€to€prohibit€VLTs€within€the€municipalityÐ   Ðor,€where€a€VLT€prohibition€is€already€in€effect,€on€whether€to€reinstate€VLTs€within€theÐ 8!´ Ðmunicipality.€€Thus,€by€deeming€a€resolution
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Ðcession€ou€de€lð ðali nation€sans€accumulation€suppl mentaire;Ð Ø ( (# (# ÐÌà0 p àà0 æ p (#p (# àb)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€subs quentÐ ° Ðpour€la€p riode€dð ðaffiliation€au€r gime€de€retraite€de€lð ðemployeur,€afin€deÐ œ ì Ðd terminer€lð ðadmissibilit € €lð ðaffiliation€au€r gime€de€retraite€deÐ ˆ Ø Ðlð ðemployeur€subs quent€ou€le€droit€aux€prestations€aux€termes€de€ceÐ t Ä Ðr gime;Ð ` ° (# (# ÐÌà0 p àà0 æ p (#p (# àc)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€pour€la€p riodeÐ 8 ˆ Ðdð ðemploi€chez€lð ðemployeur€subs quent€afin€de€d terminer€le€droit€auxÐ $ t Ðprestations€aux€termes€du€r gime€de€retraite€de€lð ðemployeur.Ð ` (# (# ÐÌà0 p àà æ à(2)à àLð ðalin a(1)€a)€ne€sð ðapplique€pas€ò òsi€lð ðemployeur€subs quent€assume€laÐ è 8 Ðresponsabilit €des€prestations€de€retraite€accumul es€dans€le€r gime€de€retraite€deÐ Ô $ Ðlð ðemployeur.
ÐÐ - # ! ( x - ÐÌÓ Ó______________________________Ð 0 € ÐÓ & ÓÔ # † X "í X X X X "íå # ÔÔ CE. , US. , ÔÐ l ÐÔ_ ÔÓ Ü , „ œ ø Ü 8 ô ° È X ° × 4 x X ÓÓ ÓBurke€ò òv.ó ó€Hudsonð ðs€Bay€Co.,€2010€SCC€34,€[2010]€2€S.C.R.€273Ð ° ÐÌÓ Óò òPeter€Christopher€Burke,ó ó€ò òRichard€Fallis€andÐ ` ° ÐA.€Douglas€Ross,€personally€and€in€a€representative€capacityó óà€ Ð Ð A (# àò òAppellantsó óÓ b ӈРP   ÐÌÓ Óò òv.Ð X ÐÓ l Óó óÌÓ ? Óò òGovernor€and€Company€of€Adventurers€of€England€Trading€into€Hudsonð ðs€Bay€and€InvestorsÐ ¸ ÐGroup€Trust€Company€Ltd.ó óà€ 6 6 @ (# àò òRespondentsó óÓ 2 ӈР¤ ô ÐÌò òIndexed€as:Burke€ò òv.ó ó€Hudsonð ðs€Bay€Co.ó óÐ \ ¬ ÐÌò ò2010SCC34ó óÐ \ ÐÌFile€No.:32789.Ð ¼ ÐÌ2010:May18;€2010:October7.Ð l ¼ ÐÌÓ k ÓPresent:McLachlin€C.J.€and€Binnie,€LeBel,€Deschamps,€Fish,€Abella,€Charron,€Rothstein€andÐ $l " ÐCromwellJJ.Ó ÓÐ %X # ÐÌÓ ù ÓÓ Óò òon€appeal€from€the€court€of€appeal€for€ontarioó óÐ ¸( $' ÐÌà p àò òPensions€ð" ð€Pension€plans€ð" ð€Surplus€ð" ð€Ongoing€defined€benefit€pension€plan€ð" ð€SaleÐ h,¸'+ Ðof€division€of€company€resulting€in€employees€being€transferred€to€new€company€ð" ð€TransferredÐ ° Ðemployees€removed€from€former€employerð ðs€pension€plan€and€incorporated€into€new€pension€planÐ ˆ Ø Ðð" ð€At€time€of€transfer,€former€employerð ðs€pension€plan€had€significant€projected€surplus€ð" ð€FormerÐ ` ° Ðemployer€transferred€enough€pension€funds€to€cover€transferred€employees€defined€benefits€but€noÐ 8 ˆ Ðsurplus€funds€transferred€ð" ð€Whether€there€was€an€obligation€on€former€employer€to€transfer€a€proÐ ` Ðrata€portion€of€surplus€on€sale€ð" ð€Whether€former€employerð ðs€obligations€to€transferred€employeesÐ è 8 Ðwere€satisfied€by€assuring€their€defined€benefits€ð" ð€Pension€Benefits€Act,€1987,€S.O.€1987,€c.35.Ð À ÐÌà p àPensions€ð" ð€Pension€plans€ð" ð€Expenses€ð" ð€Whether€pension€plan€documentation€allowedÐ p À Ðemployer€to€charge€plan€administration€expenses€to€fund.Ð H ˜ Ðó óÌà p àIn€1961,€the€Hudsonð ðs€Bay€Company€(ð ðHBCð ð)€provided€a€contributory,€defined€benefitsÐ ø H Ðpension€plan€for€its€employees.€€Under€this€defined€benefit€pension€plan€members€of€the€plan€wereÐ Ð Ðguaranteed€a€specified€benefit€upon€retirement.€€For€the€first€twenty€years€of€existence,€the€plan€wasÐ ¨ ø Ðin€deficit€and€HBC€made€additional€payments€to€keep€the€plan€solvent.€€In€1982,€the€plan€generatedÐ € Ð Ðits€first€actuarial€surplus€and€HBC€began€paying€plan€administration€expenses€out€of€the€fund.Ð X ¨ ÐÌà p àIn€1987,€HBC€sold€its€Northern€Stor
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Ðcession€ou€de€lð ðali nation€sans€accumulation€suppl mentaire;Ð Ø ( (# (# ÐÌà0 p àà0 æ p (#p (# àb)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€subs quentÐ ° Ðpour€la€p riode€dð ðaffiliation€au€r gime€de€retraite€de€lð ðemployeur,€afin€deÐ œ ì Ðd terminer€lð ðadmissibilit € €lð ðaffiliation€au€r gime€de€retraite€deÐ ˆ Ø Ðlð ðemployeur€subs quent€ou€le€droit€aux€prestations€aux€termes€de€ceÐ t Ä Ðr gime;Ð ` ° (# (# ÐÌà0 p àà0 æ p (#p (# àc)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€pour€la€p riodeÐ 8 ˆ Ðdð ðemploi€chez€lð ðemployeur€subs quent€afin€de€d terminer€le€droit€auxÐ $ t Ðprestations€aux€termes€du€r gime€de€retraite€de€lð ðemployeur.Ð ` (# (# ÐÌà0 p àà æ à(2)à àLð ðalin a(1)€a)€ne€sð ðapplique€pas€ò òsi€lð ðemployeur€subs quent€assume€laÐ è 8 Ðresponsabilit €des€prestations€de€retraite€accumul es€dans€le€r gime€de€retraite€deÐ Ô $ Ðlð ðemployeur.
ÐÐ - # ! ( x - ÐÌÓ Ó______________________________Ð 0 € ÐÓ & ÓÔ # † X "í X X X X "íå # ÔÔ CE. , US. , ÔÐ l ÐÔ_ ÔÓ Ü , „ œ ø Ü 8 ô ° È X ° × 4 x X ÓÓ ÓBurke€ò òv.ó ó€Hudsonð ðs€Bay€Co.,€2010€SCC€34,€[2010]€2€S.C.R.€273Ð ° ÐÌÓ Óò òPeter€Christopher€Burke,ó ó€ò òRichard€Fallis€andÐ ` ° ÐA.€Douglas€Ross,€personally€and€in€a€representative€capacityó óà€ Ð Ð A (# àò òAppellantsó óÓ b ӈРP   ÐÌÓ Óò òv.Ð X ÐÓ l Óó óÌÓ ? Óò òGovernor€and€Company€of€Adventurers€of€England€Trading€into€Hudsonð ðs€Bay€and€InvestorsÐ ¸ ÐGroup€Trust€Company€Ltd.ó óà€ 6 6 @ (# àò òRespondentsó óÓ 2 ӈР¤ ô ÐÌò òIndexed€as:Burke€ò òv.ó ó€Hudsonð ðs€Bay€Co.ó óÐ \ ¬ ÐÌò ò2010SCC34ó óÐ \ ÐÌFile€No.:32789.Ð ¼ ÐÌ2010:May18;€2010:October7.Ð l ¼ ÐÌÓ k ÓPresent:McLachlin€C.J.€and€Binnie,€LeBel,€Deschamps,€Fish,€Abella,€Charron,€Rothstein€andÐ $l " ÐCromwellJJ.Ó ÓÐ %X # ÐÌÓ ù ÓÓ Óò òon€appeal€from€the€court€of€appeal€for€ontarioó óÐ ¸( $' ÐÌà p àò òPensions€ð" ð€Pension€plans€ð" ð€Surplus€ð" ð€Ongoing€defined€benefit€pension€plan€ð" ð€SaleÐ h,¸'+ Ðof€division€of€company€resulting€in€employees€being€transferred€to€new€company€ð" ð€TransferredÐ ° Ðemployees€removed€from€former€employerð ðs€pension€plan€and€incorporated€into€new€pension€planÐ ˆ Ø Ðð" ð€At€time€of€transfer,€former€employerð ðs€pension€plan€had€significant€projected€surplus€ð" ð€FormerÐ ` ° Ðemployer€transferred€enough€pension€funds€to€cover€transferred€employees€defined€benefits€but€noÐ 8 ˆ Ðsurplus€funds€transferred€ð" ð€Whether€there€was€an€obligation€on€former€employer€to€transfer€a€proÐ ` Ðrata€portion€of€surplus€on€sale€ð" ð€Whether€former€employerð ðs€obligations€to€transferred€employeesÐ è 8 Ðwere€satisfied€by€assuring€their€defined€benefits€ð" ð€Pension€Benefits€Act,€1987,€S.O.€1987,€c.35.Ð À ÐÌà p àPensions€ð" ð€Pension€plans€ð" ð€Expenses€ð" ð€Whether€pension€plan€documentation€allowedÐ p À Ðemployer€to€charge€plan€administration€expenses€to€fund.Ð H ˜ Ðó óÌà p àIn€1961,€the€Hudsonð ðs€Bay€Company€(ð ðHBCð ð)€provided€a€contributory,€defined€benefitsÐ ø H Ðpension€plan€for€its€employees.€€Under€this€defined€benefit€pension€plan€members€of€the€plan€wereÐ Ð Ðguaranteed€a€specified€benefit€upon€retirement.€€For€the€first€twenty€years€of€existence,€the€plan€wasÐ ¨ ø Ðin€deficit€and€HBC€made€additional€payments€to€keep€the€plan€solvent.€€In€1982,€the€plan€generatedÐ € Ð Ðits€first€actuarial€surplus€and€HBC€began€paying€plan€administration€expenses€out€of€the€fund.Ð X ¨ ÐÌà p àIn€1987,€HBC€sold€its€Northern€Stor
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€€Toutefois,€au€lieu€de€mettre€ €ex cution€le€r sultat€duÐ Ì&H & Ðr f rendum€de€Winkler€dans€une€loi€con ue€uniquement€ €cette€fin,€le€gouvernement€aÐ d(à ( Ðins r €une€disposition€interdisant€les€ALV€ €Winkler€dans€une€loi€g n rale€ tablissant€unÐ ü)x! * Ðr gime€en€vertu€duquel€toutes€les€municipalit s€pourraient€interdire€les€ALV€ou€enÐ ”+ #, Ðpermettre€ €nouveau€lð ðexploitation€au€moyen€dð ðun€r f rendum€d cisionnel.
ÐŒÝ ÝÌÓ Óà0 œ à(1)€à0 ø œ Ð œ Ð àIs€ò òThe€Gaming€Control€Local€Option€(VLT)€Actó ó,€S.M.€1999,€c.€44,€in€itsÐ l è Ðentirety€ò òultra€viresó ó€the€Legislature€of€the€Province€of€Manitoba€as€itÐ 8!´ Ðrelates€to€a€subject€matter€which€is€within€the€exclusive€jurisdiction€ofÐ "€ Ðthe€Parliament€of€Canada€under€s.€91(27)€of€the€ò òConstitution€Act,€1867ó ó?Ð Ð"L ! ø Ð ø Ð ÐÌà0 œ à(2)€à0 ø œ Ð œ Ð àIs€s.€16(1)€of€ò òThe€Gaming€Control€Local€Option€(VLT)€Actó ó€ò òultra€viresó óÐ h$ä # Ðthe€Legislature€of€the€Province€of€Manitoba€as€it€relates€to€a€subjectÐ 4%° $ Ðmatter€which€is€within€the€exclusive€jurisdiction€of€the€Parliament€ofÐ &| % ÐCanada€under€s.€91(27)€of€the€ò òConstitution€Act,€1867ó ó?Ð Ì&H & ø Ð ø Ð ÐÌà0 œ à(3)€à0 ø œ Ð œ Ð àIs€s.€16€of€ò òThe€Gaming€Control€Local€Option€(VLT)€Actó ó€inconsistentÐ d(à ( Ðwith€s.€2(ò òbó ó)€of€the€ò òCanadian€Charter€of€Rights€and€Freedomsó ó?Ð 0)¬ ) ø Ð ø Ð ÐÌà0 œ à(4)€à0 ø œ Ð œ Ð àIf€the€answer€to€question€3€is€in€the€affirmative,€is€s.€16€of€ò òThe€GamingÐ È*D"+ ÐControl€Local€Option€(VLT)€Actó ó€nevertheless€justified€by€s.€1€of€theÐ ”+ #, Ðò òCanadian€Charter€of€Rights€and€Freedomsó ó?Ð `,Ü#- ø Ð ø Ð ÐÌà0 œ à(5)€à0 ø œ Ð œ Ð àIs€s.€16€of€ò òThe€Gaming€Control€Local€Option€(VLT)€Act€ó óinconsistentÐ ø-t%/ Ðwith€s.€7€of€the€ò òCanadian€Charter€of€Rights€and€Freedomsó ó?Ð Ä.@&0 ø Ð ø Ð Ðâ âÐ / '1 Ðà0 œ à(6)€à0 ø œ Ð œ Ð àIf€the€answer€to€question€5€is€in€the€affirmative,€is€s.€16€of€ò òThe€GamingÐ „ Ðâ âControl€Local€Option€(VLT)€Actó ó€nevertheless€justified€by€s.€1€of€theÐ P Ì Ðò òCanadian€Charter€of€Rights€and€Freedomsó ó?Ð ˜ ø Ð ø Ð ÐÌà0 œ à(7)€à0 ø œ Ð œ Ð àIs€s.€16€of€ò òThe€Gaming€Control€Local€Option€(VLT)€Actó ó€inconsistentÐ ´ 0 Ðwith€s.€15(1)€of€the€ò òCanadian€Charter€of€Rights€and€Freedomsó ó?à @ è àÐ € ü ø Ð ø Ð ÐÌà0 œ à(8)€à0 ø œ Ð œ Ð àIf€the€answer€to€question€7€is€in€the€affirmative,€is€s.€16€of€ò òThe€GamingÐ ” ÐControl€Local€Option€(VLT)€Actó ó€nevertheless€justified€by€s.€1€of€theÐ ä ` Ðò òCanadian€Charter€of€Rights€and€Freedomsó ó?Ó ÓÐ ° , ø Ð ø Ð ÐÌVI.€€ò òAnalysisó óÐ à \ ÐÌA.€€ò òInterpreting€the€VLT€Actó óÐ Œ ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý”‚ Ýà „ àÚ ƒ z Ú12Ú ÚÛ € z Ûà Ü àÝ Ýà œ àA€significant€portion€of€the€appellantsð ð€submissions€focussed€on€the€properÐ @ ¼ Ðcharacterization€and€interpretation€of€the€ò òVLT€Actó ó,€and€particularly€s.€16€of€that€Act.€€TheÐ Ø T Ðmain€thrust€of€their€argument€was€that€s.€16€of€the€ò òVLT€Actó ó€did€not€ð ðgive€effectð ð€to€theÐ p ì Ðplebiscite€that€occurre
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Ðcession€ou€de€lð ðali nation€sans€accumulation€suppl mentaire;Ð Ø ( (# (# ÐÌà0 p àà0 æ p (#p (# àb)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€subs quentÐ ° Ðpour€la€p riode€dð ðaffiliation€au€r gime€de€retraite€de€lð ðemployeur,€afin€deÐ œ ì Ðd terminer€lð ðadmissibilit € €lð ðaffiliation€au€r gime€de€retraite€deÐ ˆ Ø Ðlð ðemployeur€subs quent€ou€le€droit€aux€prestations€aux€termes€de€ceÐ t Ä Ðr gime;Ð ` ° (# (# ÐÌà0 p àà0 æ p (#p (# àc)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€pour€la€p riodeÐ 8 ˆ Ðdð ðemploi€chez€lð ðemployeur€subs quent€afin€de€d terminer€le€droit€auxÐ $ t Ðprestations€aux€termes€du€r gime€de€retraite€de€lð ðemployeur.Ð ` (# (# ÐÌà0 p àà æ à(2)à àLð ðalin a(1)€a)€ne€sð ðapplique€pas€ò òsi€lð ðemployeur€subs quent€assume€laÐ è 8 Ðresponsabilit €des€prestations€de€retraite€accumul es€dans€le€r gime€de€retraite€deÐ Ô $ Ðlð ðemployeur.
ÐÐ - # ! ( x - ÐÌÓ Ó______________________________Ð 0 € ÐÓ & ÓÔ # † X "í X X X X "íå # ÔÔ CE. , US. , ÔÐ l ÐÔ_ ÔÓ Ü , „ œ ø Ü 8 ô ° È X ° × 4 x X ÓÓ ÓBurke€ò òv.ó ó€Hudsonð ðs€Bay€Co.,€2010€SCC€34,€[2010]€2€S.C.R.€273Ð ° ÐÌÓ Óò òPeter€Christopher€Burke,ó ó€ò òRichard€Fallis€andÐ ` ° ÐA.€Douglas€Ross,€personally€and€in€a€representative€capacityó óà€ Ð Ð A (# àò òAppellantsó óÓ b ӈРP   ÐÌÓ Óò òv.Ð X ÐÓ l Óó óÌÓ ? Óò òGovernor€and€Company€of€Adventurers€of€England€Trading€into€Hudsonð ðs€Bay€and€InvestorsÐ ¸ ÐGroup€Trust€Company€Ltd.ó óà€ 6 6 @ (# àò òRespondentsó óÓ 2 ӈР¤ ô ÐÌò òIndexed€as:Burke€ò òv.ó ó€Hudsonð ðs€Bay€Co.ó óÐ \ ¬ ÐÌò ò2010SCC34ó óÐ \ ÐÌFile€No.:32789.Ð ¼ ÐÌ2010:May18;€2010:October7.Ð l ¼ ÐÌÓ k ÓPresent:McLachlin€C.J.€and€Binnie,€LeBel,€Deschamps,€Fish,€Abella,€Charron,€Rothstein€andÐ $l " ÐCromwellJJ.Ó ÓÐ %X # ÐÌÓ ù ÓÓ Óò òon€appeal€from€the€court€of€appeal€for€ontarioó óÐ ¸( $' ÐÌà p àò òPensions€ð" ð€Pension€plans€ð" ð€Surplus€ð" ð€Ongoing€defined€benefit€pension€plan€ð" ð€SaleÐ h,¸'+ Ðof€division€of€company€resulting€in€employees€being€transferred€to€new€company€ð" ð€TransferredÐ ° Ðemployees€removed€from€former€employerð ðs€pension€plan€and€incorporated€into€new€pension€planÐ ˆ Ø Ðð" ð€At€time€of€transfer,€former€employerð ðs€pension€plan€had€significant€projected€surplus€ð" ð€FormerÐ ` ° Ðemployer€transferred€enough€pension€funds€to€cover€transferred€employees€defined€benefits€but€noÐ 8 ˆ Ðsurplus€funds€transferred€ð" ð€Whether€there€was€an€obligation€on€former€employer€to€transfer€a€proÐ ` Ðrata€portion€of€surplus€on€sale€ð" ð€Whether€former€employerð ðs€obligations€to€transferred€employeesÐ è 8 Ðwere€satisfied€by€assuring€their€defined€benefits€ð" ð€Pension€Benefits€Act,€1987,€S.O.€1987,€c.35.Ð À ÐÌà p àPensions€ð" ð€Pension€plans€ð" ð€Expenses€ð" ð€Whether€pension€plan€documentation€allowedÐ p À Ðemployer€to€charge€plan€administration€expenses€to€fund.Ð H ˜ Ðó óÌà p àIn€1961,€the€Hudsonð ðs€Bay€Company€(ð ðHBCð ð)€provided€a€contributory,€defined€benefitsÐ ø H Ðpension€plan€for€its€employees.€€Under€this€defined€benefit€pension€plan€members€of€the€plan€wereÐ Ð Ðguaranteed€a€specified€benefit€upon€retirement.€€For€the€first€twenty€years€of€existence,€the€plan€wasÐ ¨ ø Ðin€deficit€and€HBC€made€additional€payments€to€keep€the€plan€solvent.€€In€1982,€the€plan€generatedÐ € Ð Ðits€first€actuarial€surplus€and€HBC€began€paying€plan€administration€expenses€out€of€the€fund.Ð X ¨ ÐÌà p àIn€1987,€HBC€sold€its€Northern€Stor
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€€En€outre,€comme€nous€lð ðavons€vu,€leÐ d(à ( Ðpar. 16(2),€visait€ €int grer€le€r f rendum€consultatif€de€Winkler€dans€le€r gime€dð ðoptionsÐ ü)x! * Ðlocales€ nonc €dans€les€autres€dispositions€de€la€Loi.
Ðaspect€under€s.€92€of€the€ò òConstitution€Act,€1867ó ó€subject€to€ParliamentaryÐ „ Ðparamountcy€in€the€case€of€a€clash€between€federal€and€provincialÐ Ô P Ðlegislation.€.€.€.€€Altogether€apart€from€features€of€gaming€which€attractÐ   Ðcriminal€prohibition,€lottery€activities€are€subject€to€the€legislative€authorityÐ l è Ðof€the€province€under€various€heads€of€s.€92,€including,€I€suggest,€propertyÐ 8!´ Ðand€civil€rights€(13),€licensing€(9),€and€maintenance€of€charitable€institutionsÐ "€ Ð(7)€(specifically€recognized€by€the€ò òCodeó ó€provisions).€€Provincial€licensingÐ Ð"L ! Ðand€regulation€of€gaming€activities€is€not€ò òper€seó ó€legislation€in€relation€toÐ œ# " Ðcriminal€law.Ó ö¹ ÓÐ h$ä # œ Ð œ Ð ÐÌWithout€foreclosing€discussion€on€other€potential€heads€of€jurisdiction,€it€is€sufficient€forÐ ˜' ' Ðthis€appeal€to€find€that€the€ò òVLT€Actó ó€was,€ò òprima€facieó ó,€validly€enacted€under€ss.€92(13)€andÐ 0)¬ ) Ð92(16).€€Section€16(1)€deals€specifically€with€the€siteholder€agreements,€which€areÐ È*D"+ Ðcontractual€in€nature€and€thereby€fall€under€property€and€civil€rights.€€On€a€broader€level,Ð `,Ü#- Ðthe€municipal€plebiscites€empower€each€community€to€determine€whether€VLTs€will€beÐ ø-t%/ Ðpermitted,€thereby€invoking€matters€of€a€local€nature.€€€€€€€€Ð / '1 Ð‡Ý ‚ % Ñýÿ ÝÝ ÝÝ ‚ % ÑýRÀ Ýà „ àÚ ƒ z Ú23Ú ÚÛ € z Ûà Ü àÝ Ýà œ àThe€ò òVLT€Actó ó€is€not,€as€the€appellants€have€submitted,€a€colourable€attemptÐ „ Ðto€legislate€criminal€law.€€The€Act€does€not€possess€the€relevant€characteristics€outlinedÐ ˜ Ðby€Rand€J.€in€ò òReference€re€Validity€of€Section€5(a)€of€the€Dairy€Industry€Actó ó,€[1949]Ð ´ 0 ÐS.C.R.€1,€at€p.€50,ò òó ó€and€affirmed€by€the€Privy€Council€in€ò òCanadian€Federation€ofÐ L È ÐAgriculture€v.€Attorney„General€for€Quebecó ó,€[1951]€A.C.€179,€at€p.€196,€and,€moreÐ ä ` Ðrecently,€in€ò òReference€re€Firearms€Act€(Can.)ó ó,ò ò€ó ó[2000]€1€S.C.R.€783,€2000€SCC€31,€atÐ | ø Ðpara.€27.€€These€are€(1)€a€prohibition,€(2)€coupled€with€a€penalty,€and€(3)€a€criminal€lawÐ  Ðpurpose.€€The€respondents€conceded€that€the€ò òVLT€Actó ó€contains€a€prohibition,€namely,€s.Ð ¬ ( Ð3(1)€prohibits€the€operation€of€VLTs€in€municipalities€that€have€banned€them€as€theÐ D À Ðresult€of€a€binding€plebiscite.€€Nevertheless,€this€alone€is€insufficient€to€establish€that€theÐ Ü X Ðò òVLT€Actó ó€is,€in€pith€and€substance,€criminal€law.€€The€Act€does€not€create€penalÐ t ð Ðconsequences,€and€was€not€enacted€for€a€criminal€law€purpose.Ý ƒ % ÑýRÀ mÀ ݌Рˆ ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý Æ Ý
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€€Sur€le€plan€de€lð ðinterpr tation€des€lois,€il€nð ðest€pasÐ Ô)D"+ Ðraisonnable€de€pr ter€au€Parlement€lð ðintention€dð ð tablir€un€r gime€aussi€difficileÐ l+Ü#- Ðdð ðapplication€et€aussi€peu€favorable€ €la€r alisation€de€son€objectif€global.Ý ƒ % Ñý—‚ ²‚ ݌Р-t%/ Ðâ âŒÝ ÝÐ œ. '1 ÐÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý ‰ Ýà „ àÚ ƒ z Ú52Ú ÚÛ € z 4 Ûà Ü àÝ Ýà œ àComme€lð ða€signal €le€jugeÔ_ ÔRosenbergÔ_ Ô€de€la€Cour€dð ðappel,€il€est€ videntÐ  Ðâ âquð ðun€fondement€rationnel€ taye€la€d cision€du€Parlement€dð ðinterdire€tout€ò òcannabisÐ ( ˜ ÐÔ_ ÔsativaÔ_ Ôó ó€de€mani re€ €limiter€efficacement€les€effets€pr judiciables€du€cannabisÐ À 0 ÐÔ_ ÔpsychoactifÔ_ Ô.€€La€preuve€ne€permet€pas€de€conclure€que€le€fait€ð ðdð ðincorporer€parÐ X È Ðinterpr tationð ð€une€concentration€limit e€deÔ_ ÔTHCÔ_ Ô€facilite€la€r alisation€de€lð ðobjectifÐ ð ` Ðdu€Parlement€plutð= ðt€que€de€le€compromettre.Ý ƒ % Ñý ‰ 7‰ ݌Рˆ ø ÐŒÝ ÝÌÔ& È Ôà0 œ àb)€€ò òLe€fondement€juridiqueó óÐ ¸ ( œ Ð œ Ð ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý  Ýà „ àÚ ƒ z Ú53Ú ÚÛ € z 5 Ûà Ü àÝ Ýà œ àLð ðÔ' È ¸ ²Œ Ôargument€juridique€avanc €par€lð ðappelant€est€quð ðil€ne€faut€pas€consid rerÐ è X Ðque€la€Loi€a€pour€effet€dð ðinterdire€la€possession€de€plants€(ou€dð ðautres€substances)€sansÐ € ð Ðeffets€Ô_ ÔpsychoactifsÔ_ Ô€et€utilis s€exclusivement€en€tant€que€produits€industriels.€CetÐ ˆ Ðargument€ne€repose€pas€sur€un€moyen€dð ðinconstitutionnalit .€€Lð ðappelant€pr tendÐ ° Ðsimplement€quð ðil€est€[ò òtraductionó ó]€ð ðd raisonnable€de€conclure€que€le€ParlementÐ H ¸ Ðentendait€que€la€ò òLoi€sur€les€stup fiantsó ó€sð ðapplique€aux€substances€ò ònonintoxicantesó óð ðÐ à P Ð(en€italique€dans€lð ðoriginal).Ý ƒ % Ñý  % ݌Рx è ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % ÑýÐ Ýà „ àÚ ƒ z Ú54Ú ÚÛ € z 6 Ûà Ü àÝ Ýà œ àUn€ð ðmoyen€de€d fense€fond €sur€la€classification€botaniqueð ð€et€invoquantÐ ¨" " Ðla€pr sum e€intention€du€Parlement€a€ t €rejet €dans€lð ðarr t€ò òÔ_ ÔPerkaÔ_ Ô€c.
Ðthroughout€the€day.€€Moreover,€the€ð ðTHC€levels€are€often€undeveloped€in€high€THCÐ Ô)D"+ Ðstrains€of€cannabis€when€they€are€very€youngð ð.€€Ý ƒ % Ñý÷ ݌Рl+Ü#- Ðâ âŒÝ ÝÐ -t%/ ÐÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý– Ýà „ àÚ ƒ z Ú50Ú ÚÛ € z 2 Ûà Ü àÝ Ýà œ àDr.€Small€further€testified€that€despite€decades€of€working€with€ò òcannabisÐ  Ðsativaó ó,€he€could€not€tell€from€its€appearance€whether€a€young€plant€was€a€ð ðhighÐ ( ˜ Ðintoxicantð ð€or€ð ðlow€intoxicantð ð€plant:Ý ƒ % Ñý– ± ݌РÀ 0 Ðâ âŒÝ ÝÌÓ Óà0 œ àà ø àQ.€.€.€.€If€someone€were€to€hand€you€a€random€cannabis€plant,€wouldÐ ð ` Ðyou,€speaking€as€an€expert,€be€able€to€say€with€any€certainty,€that€randomÐ ¼ , Ðplant€had€[high]€THC€or€low€THC€content?Ð ˆ ø œ Ð œ Ð ÐÌà0 œ àà ø àA.€€No.€€Ó ÓÐ  œ Ð œ Ð ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñýà Ýà „ àÚ ƒ z Ú51Ú ÚÛ € z 3 Ûà Ü àÝ Ýà œ àThe€appellant€acknowledges€that€ð ðit€would€have€been€difficult,€if€notÐ P À Ðimpossible,€to€determine€the€intoxicating€potential€of€the€seedlings€sold€by€theÐ è X ÐAppellant€as€the€THC€was€still€in€a€developmental€stageð ð.€€He€goes€on€to€say€that€it€isÐ € ð Ðscientifically€possible€to€run€a€chemical€analysis€which€could€determine€if€a€particularÐ ˆ Ðseedling€will€be€of€a€fibre€strain€or€an€intoxicant€strain€based€on€the€ratio€between€theÐ ° Ðexisting€THC€and€the€existing€CBD€(cannabidiol).€€This€ratio€remains€fixed€throughoutÐ H ¸ Ðthe€lifespan€of€the€plant.€€However,€the€possibility€of€using€such€a€test€was€put€to€Dr.Ð à P ÐSmall€and€he€replied€that€for€all€practical€purposes€the€cost€of€such€testing,€in€theÐ x è Ðordinary€administration€of€the€NCA,€would€be€ð ðprohibitiveð ð.€€As€a€matter€of€statutoryÐ !€ Ðinterpretation€it€is€not€reasonable€to€attribute€to€Parliament€an€intent€to€establish€suchÐ ¨" " Ðan€impractical€regime€so€inimical€to€its€overall€purpose.€€Ý ƒ % Ñýà û ݌Р@$° $ ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý ! Ýà „ àÚ ƒ z Ú52Ú ÚÛ € z 4 Ûà Ü àÝ Ýà œ àIt€seems€clear,€as€Rosenberg€J.A.€pointed€out,€that€there€is€a€rational€basisÐ p'à ( Ðfor€Parliament€to€prohibit€all€ò òcannabis€sativaó ó€to€effectively€control€the€harm€fromÐ )x!* Ðpsychoactive€cannabis.€€The€evidence€provides€no€basis€for€concluding€that€ð ðreadingÐ  * #, Ðinð ð€a€THC€threshold€would€carry€out€rather€than€undermine€achievement€ofÐ 8,¨$. ÐParliamentð ðs€intent.€€Ý ƒ % Ñý ! ,! ݌РÐ-@&0 ÐŒÝ ÝÐ h/Ø'2 Ðà0 œ à(b)ò ò€€ò òó óThe€Legal€Basisó óÐ  œ Ð œ Ð ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñýï# Ýà „ àÚ ƒ z Ú53Ú ÚÛ € z 5 Ûà Ü àÝ Ýà œ àThe€appellantð ðs€legal€submission€is€that€the€NCA€should€not€be€interprete
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Ðcession€ou€de€lð ðali nation€sans€accumulation€suppl mentaire;Ð Ø ( (# (# ÐÌà0 p àà0 æ p (#p (# àb)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€subs quentÐ ° Ðpour€la€p riode€dð ðaffiliation€au€r gime€de€retraite€de€lð ðemployeur,€afin€deÐ œ ì Ðd terminer€lð ðadmissibilit € €lð ðaffiliation€au€r gime€de€retraite€deÐ ˆ Ø Ðlð ðemployeur€subs quent€ou€le€droit€aux€prestations€aux€termes€de€ceÐ t Ä Ðr gime;Ð ` ° (# (# ÐÌà0 p àà0 æ p (#p (# àc)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€pour€la€p riodeÐ 8 ˆ Ðdð ðemploi€chez€lð ðemployeur€subs quent€afin€de€d terminer€le€droit€auxÐ $ t Ðprestations€aux€termes€du€r gime€de€retraite€de€lð ðemployeur.Ð ` (# (# ÐÌà0 p àà æ à(2)à àLð ðalin a(1)€a)€ne€sð ðapplique€pas€ò òsi€lð ðemployeur€subs quent€assume€laÐ è 8 Ðresponsabilit €des€prestations€de€retraite€accumul es€dans€le€r gime€de€retraite€deÐ Ô $ Ðlð ðemployeur.
ÐÐ - # ! ( x - ÐÌÓ Ó______________________________Ð 0 € ÐÓ & ÓÔ # † X "í X X X X "íå # ÔÔ CE. , US. , ÔÐ l ÐÔ_ ÔÓ Ü , „ œ ø Ü 8 ô ° È X ° × 4 x X ÓÓ ÓBurke€ò òv.ó ó€Hudsonð ðs€Bay€Co.,€2010€SCC€34,€[2010]€2€S.C.R.€273Ð ° ÐÌÓ Óò òPeter€Christopher€Burke,ó ó€ò òRichard€Fallis€andÐ ` ° ÐA.€Douglas€Ross,€personally€and€in€a€representative€capacityó óà€ Ð Ð A (# àò òAppellantsó óÓ b ӈРP   ÐÌÓ Óò òv.Ð X ÐÓ l Óó óÌÓ ? Óò òGovernor€and€Company€of€Adventurers€of€England€Trading€into€Hudsonð ðs€Bay€and€InvestorsÐ ¸ ÐGroup€Trust€Company€Ltd.ó óà€ 6 6 @ (# àò òRespondentsó óÓ 2 ӈР¤ ô ÐÌò òIndexed€as:Burke€ò òv.ó ó€Hudsonð ðs€Bay€Co.ó óÐ \ ¬ ÐÌò ò2010SCC34ó óÐ \ ÐÌFile€No.:32789.Ð ¼ ÐÌ2010:May18;€2010:October7.Ð l ¼ ÐÌÓ k ÓPresent:McLachlin€C.J.€and€Binnie,€LeBel,€Deschamps,€Fish,€Abella,€Charron,€Rothstein€andÐ $l " ÐCromwellJJ.Ó ÓÐ %X # ÐÌÓ ù ÓÓ Óò òon€appeal€from€the€court€of€appeal€for€ontarioó óÐ ¸( $' ÐÌà p àò òPensions€ð" ð€Pension€plans€ð" ð€Surplus€ð" ð€Ongoing€defined€benefit€pension€plan€ð" ð€SaleÐ h,¸'+ Ðof€division€of€company€resulting€in€employees€being€transferred€to€new€company€ð" ð€TransferredÐ ° Ðemployees€removed€from€former€employerð ðs€pension€plan€and€incorporated€into€new€pension€planÐ ˆ Ø Ðð" ð€At€time€of€transfer,€former€employerð ðs€pension€plan€had€significant€projected€surplus€ð" ð€FormerÐ ` ° Ðemployer€transferred€enough€pension€funds€to€cover€transferred€employees€defined€benefits€but€noÐ 8 ˆ Ðsurplus€funds€transferred€ð" ð€Whether€there€was€an€obligation€on€former€employer€to€transfer€a€proÐ ` Ðrata€portion€of€surplus€on€sale€ð" ð€Whether€former€employerð ðs€obligations€to€transferred€employeesÐ è 8 Ðwere€satisfied€by€assuring€their€defined€benefits€ð" ð€Pension€Benefits€Act,€1987,€S.O.€1987,€c.35.Ð À ÐÌà p àPensions€ð" ð€Pension€plans€ð" ð€Expenses€ð" ð€Whether€pension€plan€documentation€allowedÐ p À Ðemployer€to€charge€plan€administration€expenses€to€fund.Ð H ˜ Ðó óÌà p àIn€1961,€the€Hudsonð ðs€Bay€Company€(ð ðHBCð ð)€provided€a€contributory,€defined€benefitsÐ ø H Ðpension€plan€for€its€employees.€€Under€this€defined€benefit€pension€plan€members€of€the€plan€wereÐ Ð Ðguaranteed€a€specified€benefit€upon€retirement.€€For€the€first€twenty€years€of€existence,€the€plan€wasÐ ¨ ø Ðin€deficit€and€HBC€made€additional€payments€to€keep€the€plan€solvent.€€In€1982,€the€plan€generatedÐ € Ð Ðits€first€actuarial€surplus€and€HBC€began€paying€plan€administration€expenses€out€of€the€fund.Ð X ¨ ÐÌà p àIn€1987,€HBC€sold€its€Northern€Stor
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'1 Ðlð ðhonorableChrisHodgson,€pr sident€du€Conseil€de€gestion,€a€adress e€ Ð 40¤(3 ÐM.StanleyM.Beck,€c.r.,€pr sident€de€la€Commission€(ð ðLettreð ð).€€Ces€sept€motifsÐ  Ðpeuvent€essentiellement€se€r sumer€ainsi:€(1)la€majoration€automatique€de€28pour€100Ð ( ˜ Ðest€suffisante;€(2)gr ce€ €la€formule€de€calcul€des€prestations,€la€pension€des€Juges€neÐ À 0 Ðsð ðamenuisera€pas€avec€le€temps;€(3)la€hausse€des€traitements€des€Juges€(qui€a€entrað3 ðn Ð X È Ðun€rel vement€automatique€de€la€pension)€a€r duit€lð ð cart€entre€la€r mun ration€des€jugesÐ ð ` Ðde€nomination€provinciale€et€celle€des€juges€de€nomination€f d rale;€(4)aucunÐ ˆ ø Ðchangement€d mographique€important€nð ðest€survenu€depuis€que€la€commissionÐ  Ðind pendante€de€1991€a€examin €la€structure€du€r gime€de€retraite€des€Juges€et€a€propos Ð ¸ ( Ðun€mod le€qui€a€ t €accept ;€(5)le€r gime€de€retraite€en€vigueur€permet€un€coefficient€deÐ P À Ðremplacement€du€revenu€de€75pour€100€compte€tenu€des€ pargnes€probables€des€JugesÐ è X Ðavant€leur€nomination;€(6)le€r gime€de€retraite€des€Juges€de€lð ðOntario€est€sup rieur€ Ð € ð Ðceux€des€autres€provinces€et€territoires;€(7)les€obligations€financi res€quð ðavait€alors€leÐ ˆ ÐGouvernement€ainsi€que€les€demandes€concurrentes€de€ressources€limit es€exigentÐ ° Ðlð ðengagement€continu€de€proc der€ €des€compressions€budg taires€pour€renforcerÐ H ¸ Ðlð ð conomie€ontarienne.Ý ƒ 0 Ñý ¤ (¤ ݌Рà P ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñýp¬ Ýà „ àÚ ƒ z Ú96Ú ÚÛ € z ` Ûà Ü àÝ Ýà œ àCes€motifs€satisfont-ils€au€crit re€de€la€ð ðrationalit ð ð?€€Pour€satisfaire€ €ceÐ !€ Ðcrit re,€les€motifs€doivent€ tre€l gitimes.€€La€Lettre€ nonce€sept€motifs€justifiant€le€rejetÐ ¨" " Ðdes€recommandations€facultatives€concernant€les€pensions.€€Rien€dans€les€motifs€fournisÐ @$° $ Ðdans€la€Lettre€ne€r v le€quð ðils€sont€dict s€par€des€consid rations€politiques€ouÐ Ø%H & Ðdiscriminatoires.€€Ils€indiquent€que€lð ðaugmentation€salariale€de€28pour€100€entrað3 ðne€unÐ p'à ( Ðrel vement€automatique€de€la€valeur€des€pensions.€€Ils€pr cisent€en€outre€quð ðil€ne€sð ðestÐ )x!
Ðthe€Peace.€€He€then€examined€Albertað ðs€reasons€for€rejecting€the€Commissionð ðsÐ Ô)D"+ Ðrecommendations€and€found€that€they€did€not€pass€the€test€of€simple€rationality.€€HeÐ l+Ü#- Ðfound€that,€apart€from€the€alleged€errors€made€by€the€Commission,€there€were€noÐ -t%/ Ðâ ârational€reasons€for€the€rejection.€€The€trial€judge€declared€ss.€2(a),€2(f)€and€2(g)€of€theÐ œ. '1 ÐOrder€to€be€unconstitutional.€€As€a€remedy,€it€was€ordered€that€the€Commissionð ðsÐ  Ðreport€be€binding€and€that€solicitor„client€costs€be€paid€to€the€respondents.€Ý ƒ 0 ÑýpÁ ‹Á ݌Р( ˜ Ðâ âŒÝ ÝÌà œ à(b)à0 ø àò òCourt€of€Appeal€ó ó((2002),€16€Alta.€L.R.€(4th)€244,€2002€ABCA€274)Ð X È ø Ð ø Ð ÐÌà œ à(i)à ø àò òMajority€(Paperny€and€Picard€JJ.A.)ó óÐ ˆ ø ÐÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñý)Ç Ýà „ àÚ ƒ z Ú118Ú ÚÛ € z v Ûà Ü àÝ Ýà œ àThe€majority€of€the€Alberta€Court€of€Appeal€agreed€with€the€trial€judge€andÐ ¸ ( Ðdismissed€Albertað ðs€appeal.€€Paperny€J.A.€emphasized€the€constitutional€nature€of€theÐ P À Ðcommission€process.€€She€held€that€the€reasons€did€not€withstand€scrutiny€under€theÐ è X Ðð ðconstitutional€microscopeð ð€(para.€81).€€On€her€interpretation€of€the€ò òReferenceó ó,€theÐ € ð Ðstandard€of€simple€rationality€is€a€high€standard.€€It€demands€ð ða€thorough€and€searchingÐ ˆ Ðexamination€of€the€reasons€profferedð ð€(para.€108).€€Her€interpretation€of€theò ò€ó óprinciplesÐ ° Ðset€out€in€the€ò òReference€ó óis€at€paras.€111„15.€€Paperny€J.A.€found€(at€para.€149)€thatÐ H ¸ ÐAlberta€failed€to€demonstrate€the€ð ðextraordinary€circumstancesð ð€she€thought€wereÐ à P Ðrequired€to€justify€the€rejection€of€any€portion€of€the€Commissionð ðs€report.€€She€heldÐ x è Ðthat€Albertað ðs€reasons€did€not€meet€the€test€of€simple€rationality.€€The€appeal€wasÐ !€ Ðdismissed€with€solicitor„client€costs€throughout.Ý ƒ 0 Ñý)Ç DÇ ÝŒÐ ¨" " ÐŒÝ ÝÌà œ à(ii)à ø àò òCð= ðt €J.A.€(Dissenting€in€Part)ó óÐ Ø%H & ÐÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 ÑýÂÌ Ýà „ àÚ ƒ z Ú119Ú ÚÛ € z w Ûà Ü àÝ Ýà œ àCð= ðt €J.A.,€dissenting€in€part,€stated€that€the€standard€of€review€is€a€fairlyÐ )x!* Ðlax€one,€€Ô_ Ôi.e.,Ô_ Ô€that€of€simple€rationality.€€He€examined€each€of€the€Governmentð ðsÐ  * #, Ðreasons€for€rejecting€the€recommended€salary€increase€and€identified€(a)€GovernmentÐ 8,¨$. Ðreasons€for€rejection€which€recognize€demonstrable€errors€made€by€the€Commission;Ð Ð-@&0 Ð(b)€Government€reasons€for€rejection€which,€although€not€alleging€demonstrable€errorÐ h/Ø'2 Ðby€the€Commission,€pass€the€test€of€simple€rationality;€and€(c)€Government€reasons€forÐ  Ðr
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Ðcession€ou€de€lð ðali nation€sans€accumulation€suppl mentaire;Ð Ø ( (# (# ÐÌà0 p àà0 æ p (#p (# àb)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€subs quentÐ ° Ðpour€la€p riode€dð ðaffiliation€au€r gime€de€retraite€de€lð ðemployeur,€afin€deÐ œ ì Ðd terminer€lð ðadmissibilit € €lð ðaffiliation€au€r gime€de€retraite€deÐ ˆ Ø Ðlð ðemployeur€subs quent€ou€le€droit€aux€prestations€aux€termes€de€ceÐ t Ä Ðr gime;Ð ` ° (# (# ÐÌà0 p àà0 æ p (#p (# àc)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€pour€la€p riodeÐ 8 ˆ Ðdð ðemploi€chez€lð ðemployeur€subs quent€afin€de€d terminer€le€droit€auxÐ $ t Ðprestations€aux€termes€du€r gime€de€retraite€de€lð ðemployeur.Ð ` (# (# ÐÌà0 p àà æ à(2)à àLð ðalin a(1)€a)€ne€sð ðapplique€pas€ò òsi€lð ðemployeur€subs quent€assume€laÐ è 8 Ðresponsabilit €des€prestations€de€retraite€accumul es€dans€le€r gime€de€retraite€deÐ Ô $ Ðlð ðemployeur.
ÐÐ - # ! ( x - ÐÌÓ Ó______________________________Ð 0 € ÐÓ & ÓÔ # † X "í X X X X "íå # ÔÔ CE. , US. , ÔÐ l ÐÔ_ ÔÓ Ü , „ œ ø Ü 8 ô ° È X ° × 4 x X ÓÓ ÓBurke€ò òv.ó ó€Hudsonð ðs€Bay€Co.,€2010€SCC€34,€[2010]€2€S.C.R.€273Ð ° ÐÌÓ Óò òPeter€Christopher€Burke,ó ó€ò òRichard€Fallis€andÐ ` ° ÐA.€Douglas€Ross,€personally€and€in€a€representative€capacityó óà€ Ð Ð A (# àò òAppellantsó óÓ b ӈРP   ÐÌÓ Óò òv.Ð X ÐÓ l Óó óÌÓ ? Óò òGovernor€and€Company€of€Adventurers€of€England€Trading€into€Hudsonð ðs€Bay€and€InvestorsÐ ¸ ÐGroup€Trust€Company€Ltd.ó óà€ 6 6 @ (# àò òRespondentsó óÓ 2 ӈР¤ ô ÐÌò òIndexed€as:Burke€ò òv.ó ó€Hudsonð ðs€Bay€Co.ó óÐ \ ¬ ÐÌò ò2010SCC34ó óÐ \ ÐÌFile€No.:32789.Ð ¼ ÐÌ2010:May18;€2010:October7.Ð l ¼ ÐÌÓ k ÓPresent:McLachlin€C.J.€and€Binnie,€LeBel,€Deschamps,€Fish,€Abella,€Charron,€Rothstein€andÐ $l " ÐCromwellJJ.Ó ÓÐ %X # ÐÌÓ ù ÓÓ Óò òon€appeal€from€the€court€of€appeal€for€ontarioó óÐ ¸( $' ÐÌà p àò òPensions€ð" ð€Pension€plans€ð" ð€Surplus€ð" ð€Ongoing€defined€benefit€pension€plan€ð" ð€SaleÐ h,¸'+ Ðof€division€of€company€resulting€in€employees€being€transferred€to€new€company€ð" ð€TransferredÐ ° Ðemployees€removed€from€former€employerð ðs€pension€plan€and€incorporated€into€new€pension€planÐ ˆ Ø Ðð" ð€At€time€of€transfer,€former€employerð ðs€pension€plan€had€significant€projected€surplus€ð" ð€FormerÐ ` ° Ðemployer€transferred€enough€pension€funds€to€cover€transferred€employees€defined€benefits€but€noÐ 8 ˆ Ðsurplus€funds€transferred€ð" ð€Whether€there€was€an€obligation€on€former€employer€to€transfer€a€proÐ ` Ðrata€portion€of€surplus€on€sale€ð" ð€Whether€former€employerð ðs€obligations€to€transferred€employeesÐ è 8 Ðwere€satisfied€by€assuring€their€defined€benefits€ð" ð€Pension€Benefits€Act,€1987,€S.O.€1987,€c.35.Ð À ÐÌà p àPensions€ð" ð€Pension€plans€ð" ð€Expenses€ð" ð€Whether€pension€plan€documentation€allowedÐ p À Ðemployer€to€charge€plan€administration€expenses€to€fund.Ð H ˜ Ðó óÌà p àIn€1961,€the€Hudsonð ðs€Bay€Company€(ð ðHBCð ð)€provided€a€contributory,€defined€benefitsÐ ø H Ðpension€plan€for€its€employees.€€Under€this€defined€benefit€pension€plan€members€of€the€plan€wereÐ Ð Ðguaranteed€a€specified€benefit€upon€retirement.€€For€the€first€twenty€years€of€existence,€the€plan€wasÐ ¨ ø Ðin€deficit€and€HBC€made€additional€payments€to€keep€the€plan€solvent.€€In€1982,€the€plan€generatedÐ € Ð Ðits€first€actuarial€surplus€and€HBC€began€paying€plan€administration€expenses€out€of€the€fund.Ð X ¨ ÐÌà p àIn€1987,€HBC€sold€its€Northern€Stor
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Ðcession€ou€de€lð ðali nation€sans€accumulation€suppl mentaire;Ð Ø ( (# (# ÐÌà0 p àà0 æ p (#p (# àb)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€subs quentÐ ° Ðpour€la€p riode€dð ðaffiliation€au€r gime€de€retraite€de€lð ðemployeur,€afin€deÐ œ ì Ðd terminer€lð ðadmissibilit € €lð ðaffiliation€au€r gime€de€retraite€deÐ ˆ Ø Ðlð ðemployeur€subs quent€ou€le€droit€aux€prestations€aux€termes€de€ceÐ t Ä Ðr gime;Ð ` ° (# (# ÐÌà0 p àà0 æ p (#p (# àc)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€pour€la€p riodeÐ 8 ˆ Ðdð ðemploi€chez€lð ðemployeur€subs quent€afin€de€d terminer€le€droit€auxÐ $ t Ðprestations€aux€termes€du€r gime€de€retraite€de€lð ðemployeur.Ð ` (# (# ÐÌà0 p àà æ à(2)à àLð ðalin a(1)€a)€ne€sð ðapplique€pas€ò òsi€lð ðemployeur€subs quent€assume€laÐ è 8 Ðresponsabilit €des€prestations€de€retraite€accumul es€dans€le€r gime€de€retraite€deÐ Ô $ Ðlð ðemployeur.
ÐÐ - # ! ( x - ÐÌÓ Ó______________________________Ð 0 € ÐÓ & ÓÔ # † X "í X X X X "íå # ÔÔ CE. , US. , ÔÐ l ÐÔ_ ÔÓ Ü , „ œ ø Ü 8 ô ° È X ° × 4 x X ÓÓ ÓBurke€ò òv.ó ó€Hudsonð ðs€Bay€Co.,€2010€SCC€34,€[2010]€2€S.C.R.€273Ð ° ÐÌÓ Óò òPeter€Christopher€Burke,ó ó€ò òRichard€Fallis€andÐ ` ° ÐA.€Douglas€Ross,€personally€and€in€a€representative€capacityó óà€ Ð Ð A (# àò òAppellantsó óÓ b ӈРP   ÐÌÓ Óò òv.Ð X ÐÓ l Óó óÌÓ ? Óò òGovernor€and€Company€of€Adventurers€of€England€Trading€into€Hudsonð ðs€Bay€and€InvestorsÐ ¸ ÐGroup€Trust€Company€Ltd.ó óà€ 6 6 @ (# àò òRespondentsó óÓ 2 ӈР¤ ô ÐÌò òIndexed€as:Burke€ò òv.ó ó€Hudsonð ðs€Bay€Co.ó óÐ \ ¬ ÐÌò ò2010SCC34ó óÐ \ ÐÌFile€No.:32789.Ð ¼ ÐÌ2010:May18;€2010:October7.Ð l ¼ ÐÌÓ k ÓPresent:McLachlin€C.J.€and€Binnie,€LeBel,€Deschamps,€Fish,€Abella,€Charron,€Rothstein€andÐ $l " ÐCromwellJJ.Ó ÓÐ %X # ÐÌÓ ù ÓÓ Óò òon€appeal€from€the€court€of€appeal€for€ontarioó óÐ ¸( $' ÐÌà p àò òPensions€ð" ð€Pension€plans€ð" ð€Surplus€ð" ð€Ongoing€defined€benefit€pension€plan€ð" ð€SaleÐ h,¸'+ Ðof€division€of€company€resulting€in€employees€being€transferred€to€new€company€ð" ð€TransferredÐ ° Ðemployees€removed€from€former€employerð ðs€pension€plan€and€incorporated€into€new€pension€planÐ ˆ Ø Ðð" ð€At€time€of€transfer,€former€employerð ðs€pension€plan€had€significant€projected€surplus€ð" ð€FormerÐ ` ° Ðemployer€transferred€enough€pension€funds€to€cover€transferred€employees€defined€benefits€but€noÐ 8 ˆ Ðsurplus€funds€transferred€ð" ð€Whether€there€was€an€obligation€on€former€employer€to€transfer€a€proÐ ` Ðrata€portion€of€surplus€on€sale€ð" ð€Whether€former€employerð ðs€obligations€to€transferred€employeesÐ è 8 Ðwere€satisfied€by€assuring€their€defined€benefits€ð" ð€Pension€Benefits€Act,€1987,€S.O.€1987,€c.35.Ð À ÐÌà p àPensions€ð" ð€Pension€plans€ð" ð€Expenses€ð" ð€Whether€pension€plan€documentation€allowedÐ p À Ðemployer€to€charge€plan€administration€expenses€to€fund.Ð H ˜ Ðó óÌà p àIn€1961,€the€Hudsonð ðs€Bay€Company€(ð ðHBCð ð)€provided€a€contributory,€defined€benefitsÐ ø H Ðpension€plan€for€its€employees.€€Under€this€defined€benefit€pension€plan€members€of€the€plan€wereÐ Ð Ðguaranteed€a€specified€benefit€upon€retirement.€€For€the€first€twenty€years€of€existence,€the€plan€wasÐ ¨ ø Ðin€deficit€and€HBC€made€additional€payments€to€keep€the€plan€solvent.€€In€1982,€the€plan€generatedÐ € Ð Ðits€first€actuarial€surplus€and€HBC€began€paying€plan€administration€expenses€out€of€the€fund.Ð X ¨ ÐÌà p àIn€1987,€HBC€sold€its€Northern€Stor
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Ðcession€ou€de€lð ðali nation€sans€accumulation€suppl mentaire;Ð Ø ( (# (# ÐÌà0 p àà0 æ p (#p (# àb)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€subs quentÐ ° Ðpour€la€p riode€dð ðaffiliation€au€r gime€de€retraite€de€lð ðemployeur,€afin€deÐ œ ì Ðd terminer€lð ðadmissibilit € €lð ðaffiliation€au€r gime€de€retraite€deÐ ˆ Ø Ðlð ðemployeur€subs quent€ou€le€droit€aux€prestations€aux€termes€de€ceÐ t Ä Ðr gime;Ð ` ° (# (# ÐÌà0 p àà0 æ p (#p (# àc)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€pour€la€p riodeÐ 8 ˆ Ðdð ðemploi€chez€lð ðemployeur€subs quent€afin€de€d terminer€le€droit€auxÐ $ t Ðprestations€aux€termes€du€r gime€de€retraite€de€lð ðemployeur.Ð ` (# (# ÐÌà0 p àà æ à(2)à àLð ðalin a(1)€a)€ne€sð ðapplique€pas€ò òsi€lð ðemployeur€subs quent€assume€laÐ è 8 Ðresponsabilit €des€prestations€de€retraite€accumul es€dans€le€r gime€de€retraite€deÐ Ô $ Ðlð ðemployeur.
ÐÐ - # ! ( x - ÐÌÓ Ó______________________________Ð 0 € ÐÓ & ÓÔ # † X "í X X X X "íå # ÔÔ CE. , US. , ÔÐ l ÐÔ_ ÔÓ Ü , „ œ ø Ü 8 ô ° È X ° × 4 x X ÓÓ ÓBurke€ò òv.ó ó€Hudsonð ðs€Bay€Co.,€2010€SCC€34,€[2010]€2€S.C.R.€273Ð ° ÐÌÓ Óò òPeter€Christopher€Burke,ó ó€ò òRichard€Fallis€andÐ ` ° ÐA.€Douglas€Ross,€personally€and€in€a€representative€capacityó óà€ Ð Ð A (# àò òAppellantsó óÓ b ӈРP   ÐÌÓ Óò òv.Ð X ÐÓ l Óó óÌÓ ? Óò òGovernor€and€Company€of€Adventurers€of€England€Trading€into€Hudsonð ðs€Bay€and€InvestorsÐ ¸ ÐGroup€Trust€Company€Ltd.ó óà€ 6 6 @ (# àò òRespondentsó óÓ 2 ӈР¤ ô ÐÌò òIndexed€as:Burke€ò òv.ó ó€Hudsonð ðs€Bay€Co.ó óÐ \ ¬ ÐÌò ò2010SCC34ó óÐ \ ÐÌFile€No.:32789.Ð ¼ ÐÌ2010:May18;€2010:October7.Ð l ¼ ÐÌÓ k ÓPresent:McLachlin€C.J.€and€Binnie,€LeBel,€Deschamps,€Fish,€Abella,€Charron,€Rothstein€andÐ $l " ÐCromwellJJ.Ó ÓÐ %X # ÐÌÓ ù ÓÓ Óò òon€appeal€from€the€court€of€appeal€for€ontarioó óÐ ¸( $' ÐÌà p àò òPensions€ð" ð€Pension€plans€ð" ð€Surplus€ð" ð€Ongoing€defined€benefit€pension€plan€ð" ð€SaleÐ h,¸'+ Ðof€division€of€company€resulting€in€employees€being€transferred€to€new€company€ð" ð€TransferredÐ ° Ðemployees€removed€from€former€employerð ðs€pension€plan€and€incorporated€into€new€pension€planÐ ˆ Ø Ðð" ð€At€time€of€transfer,€former€employerð ðs€pension€plan€had€significant€projected€surplus€ð" ð€FormerÐ ` ° Ðemployer€transferred€enough€pension€funds€to€cover€transferred€employees€defined€benefits€but€noÐ 8 ˆ Ðsurplus€funds€transferred€ð" ð€Whether€there€was€an€obligation€on€former€employer€to€transfer€a€proÐ ` Ðrata€portion€of€surplus€on€sale€ð" ð€Whether€former€employerð ðs€obligations€to€transferred€employeesÐ è 8 Ðwere€satisfied€by€assuring€their€defined€benefits€ð" ð€Pension€Benefits€Act,€1987,€S.O.€1987,€c.35.Ð À ÐÌà p àPensions€ð" ð€Pension€plans€ð" ð€Expenses€ð" ð€Whether€pension€plan€documentation€allowedÐ p À Ðemployer€to€charge€plan€administration€expenses€to€fund.Ð H ˜ Ðó óÌà p àIn€1961,€the€Hudsonð ðs€Bay€Company€(ð ðHBCð ð)€provided€a€contributory,€defined€benefitsÐ ø H Ðpension€plan€for€its€employees.€€Under€this€defined€benefit€pension€plan€members€of€the€plan€wereÐ Ð Ðguaranteed€a€specified€benefit€upon€retirement.€€For€the€first€twenty€years€of€existence,€the€plan€wasÐ ¨ ø Ðin€deficit€and€HBC€made€additional€payments€to€keep€the€plan€solvent.€€In€1982,€the€plan€generatedÐ € Ð Ðits€first€actuarial€surplus€and€HBC€began€paying€plan€administration€expenses€out€of€the€fund.Ð X ¨ ÐÌà p àIn€1987,€HBC€sold€its€Northern€Stor
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Ðcession€ou€de€lð ðali nation€sans€accumulation€suppl mentaire;Ð Ø ( (# (# ÐÌà0 p àà0 æ p (#p (# àb)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€subs quentÐ ° Ðpour€la€p riode€dð ðaffiliation€au€r gime€de€retraite€de€lð ðemployeur,€afin€deÐ œ ì Ðd terminer€lð ðadmissibilit € €lð ðaffiliation€au€r gime€de€retraite€deÐ ˆ Ø Ðlð ðemployeur€subs quent€ou€le€droit€aux€prestations€aux€termes€de€ceÐ t Ä Ðr gime;Ð ` ° (# (# ÐÌà0 p àà0 æ p (#p (# àc)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€pour€la€p riodeÐ 8 ˆ Ðdð ðemploi€chez€lð ðemployeur€subs quent€afin€de€d terminer€le€droit€auxÐ $ t Ðprestations€aux€termes€du€r gime€de€retraite€de€lð ðemployeur.Ð ` (# (# ÐÌà0 p àà æ à(2)à àLð ðalin a(1)€a)€ne€sð ðapplique€pas€ò òsi€lð ðemployeur€subs quent€assume€laÐ è 8 Ðresponsabilit €des€prestations€de€retraite€accumul es€dans€le€r gime€de€retraite€deÐ Ô $ Ðlð ðemployeur.
ÐÐ - # ! ( x - ÐÌÓ Ó______________________________Ð 0 € ÐÓ & ÓÔ # † X "í X X X X "íå # ÔÔ CE. , US. , ÔÐ l ÐÔ_ ÔÓ Ü , „ œ ø Ü 8 ô ° È X ° × 4 x X ÓÓ ÓBurke€ò òv.ó ó€Hudsonð ðs€Bay€Co.,€2010€SCC€34,€[2010]€2€S.C.R.€273Ð ° ÐÌÓ Óò òPeter€Christopher€Burke,ó ó€ò òRichard€Fallis€andÐ ` ° ÐA.€Douglas€Ross,€personally€and€in€a€representative€capacityó óà€ Ð Ð A (# àò òAppellantsó óÓ b ӈРP   ÐÌÓ Óò òv.Ð X ÐÓ l Óó óÌÓ ? Óò òGovernor€and€Company€of€Adventurers€of€England€Trading€into€Hudsonð ðs€Bay€and€InvestorsÐ ¸ ÐGroup€Trust€Company€Ltd.ó óà€ 6 6 @ (# àò òRespondentsó óÓ 2 ӈР¤ ô ÐÌò òIndexed€as:Burke€ò òv.ó ó€Hudsonð ðs€Bay€Co.ó óÐ \ ¬ ÐÌò ò2010SCC34ó óÐ \ ÐÌFile€No.:32789.Ð ¼ ÐÌ2010:May18;€2010:October7.Ð l ¼ ÐÌÓ k ÓPresent:McLachlin€C.J.€and€Binnie,€LeBel,€Deschamps,€Fish,€Abella,€Charron,€Rothstein€andÐ $l " ÐCromwellJJ.Ó ÓÐ %X # ÐÌÓ ù ÓÓ Óò òon€appeal€from€the€court€of€appeal€for€ontarioó óÐ ¸( $' ÐÌà p àò òPensions€ð" ð€Pension€plans€ð" ð€Surplus€ð" ð€Ongoing€defined€benefit€pension€plan€ð" ð€SaleÐ h,¸'+ Ðof€division€of€company€resulting€in€employees€being€transferred€to€new€company€ð" ð€TransferredÐ ° Ðemployees€removed€from€former€employerð ðs€pension€plan€and€incorporated€into€new€pension€planÐ ˆ Ø Ðð" ð€At€time€of€transfer,€former€employerð ðs€pension€plan€had€significant€projected€surplus€ð" ð€FormerÐ ` ° Ðemployer€transferred€enough€pension€funds€to€cover€transferred€employees€defined€benefits€but€noÐ 8 ˆ Ðsurplus€funds€transferred€ð" ð€Whether€there€was€an€obligation€on€former€employer€to€transfer€a€proÐ ` Ðrata€portion€of€surplus€on€sale€ð" ð€Whether€former€employerð ðs€obligations€to€transferred€employeesÐ è 8 Ðwere€satisfied€by€assuring€their€defined€benefits€ð" ð€Pension€Benefits€Act,€1987,€S.O.€1987,€c.35.Ð À ÐÌà p àPensions€ð" ð€Pension€plans€ð" ð€Expenses€ð" ð€Whether€pension€plan€documentation€allowedÐ p À Ðemployer€to€charge€plan€administration€expenses€to€fund.Ð H ˜ Ðó óÌà p àIn€1961,€the€Hudsonð ðs€Bay€Company€(ð ðHBCð ð)€provided€a€contributory,€defined€benefitsÐ ø H Ðpension€plan€for€its€employees.€€Under€this€defined€benefit€pension€plan€members€of€the€plan€wereÐ Ð Ðguaranteed€a€specified€benefit€upon€retirement.€€For€the€first€twenty€years€of€existence,€the€plan€wasÐ ¨ ø Ðin€deficit€and€HBC€made€additional€payments€to€keep€the€plan€solvent.€€In€1982,€the€plan€generatedÐ € Ð Ðits€first€actuarial€surplus€and€HBC€began€paying€plan€administration€expenses€out€of€the€fund.Ð X ¨ ÐÌà p àIn€1987,€HBC€sold€its€Northern€Stor
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Ðcession€ou€de€lð ðali nation€sans€accumulation€suppl mentaire;Ð Ø ( (# (# ÐÌà0 p àà0 æ p (#p (# àb)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€subs quentÐ ° Ðpour€la€p riode€dð ðaffiliation€au€r gime€de€retraite€de€lð ðemployeur,€afin€deÐ œ ì Ðd terminer€lð ðadmissibilit € €lð ðaffiliation€au€r gime€de€retraite€deÐ ˆ Ø Ðlð ðemployeur€subs quent€ou€le€droit€aux€prestations€aux€termes€de€ceÐ t Ä Ðr gime;Ð ` ° (# (# ÐÌà0 p àà0 æ p (#p (# àc)à0 æ (#æ (# àa€droit€au€cr dit€dans€le€r gime€de€retraite€de€lð ðemployeur€pour€la€p riodeÐ 8 ˆ Ðdð ðemploi€chez€lð ðemployeur€subs quent€afin€de€d terminer€le€droit€auxÐ $ t Ðprestations€aux€termes€du€r gime€de€retraite€de€lð ðemployeur.Ð ` (# (# ÐÌà0 p àà æ à(2)à àLð ðalin a(1)€a)€ne€sð ðapplique€pas€ò òsi€lð ðemployeur€subs quent€assume€laÐ è 8 Ðresponsabilit €des€prestations€de€retraite€accumul es€dans€le€r gime€de€retraite€deÐ Ô $ Ðlð ðemployeur.
ÐÐ - # ! ( x - ÐÌÓ Ó______________________________Ð 0 € ÐÓ & ÓÔ # † X "í X X X X "íå # ÔÔ CE. , US. , ÔÐ l ÐÔ_ ÔÓ Ü , „ œ ø Ü 8 ô ° È X ° × 4 x X ÓÓ ÓBurke€ò òv.ó ó€Hudsonð ðs€Bay€Co.,€2010€SCC€34,€[2010]€2€S.C.R.€273Ð ° ÐÌÓ Óò òPeter€Christopher€Burke,ó ó€ò òRichard€Fallis€andÐ ` ° ÐA.€Douglas€Ross,€personally€and€in€a€representative€capacityó óà€ Ð Ð A (# àò òAppellantsó óÓ b ӈРP   ÐÌÓ Óò òv.Ð X ÐÓ l Óó óÌÓ ? Óò òGovernor€and€Company€of€Adventurers€of€England€Trading€into€Hudsonð ðs€Bay€and€InvestorsÐ ¸ ÐGroup€Trust€Company€Ltd.ó óà€ 6 6 @ (# àò òRespondentsó óÓ 2 ӈР¤ ô ÐÌò òIndexed€as:Burke€ò òv.ó ó€Hudsonð ðs€Bay€Co.ó óÐ \ ¬ ÐÌò ò2010SCC34ó óÐ \ ÐÌFile€No.:32789.Ð ¼ ÐÌ2010:May18;€2010:October7.Ð l ¼ ÐÌÓ k ÓPresent:McLachlin€C.J.€and€Binnie,€LeBel,€Deschamps,€Fish,€Abella,€Charron,€Rothstein€andÐ $l " ÐCromwellJJ.Ó ÓÐ %X # ÐÌÓ ù ÓÓ Óò òon€appeal€from€the€court€of€appeal€for€ontarioó óÐ ¸( $' ÐÌà p àò òPensions€ð" ð€Pension€plans€ð" ð€Surplus€ð" ð€Ongoing€defined€benefit€pension€plan€ð" ð€SaleÐ h,¸'+ Ðof€division€of€company€resulting€in€employees€being€transferred€to€new€company€ð" ð€TransferredÐ ° Ðemployees€removed€from€former€employerð ðs€pension€plan€and€incorporated€into€new€pension€planÐ ˆ Ø Ðð" ð€At€time€of€transfer,€former€employerð ðs€pension€plan€had€significant€projected€surplus€ð" ð€FormerÐ ` ° Ðemployer€transferred€enough€pension€funds€to€cover€transferred€employees€defined€benefits€but€noÐ 8 ˆ Ðsurplus€funds€transferred€ð" ð€Whether€there€was€an€obligation€on€former€employer€to€transfer€a€proÐ ` Ðrata€portion€of€surplus€on€sale€ð" ð€Whether€former€employerð ðs€obligations€to€transferred€employeesÐ è 8 Ðwere€satisfied€by€assuring€their€defined€benefits€ð" ð€Pension€Benefits€Act,€1987,€S.O.€1987,€c.35.Ð À ÐÌà p àPensions€ð" ð€Pension€plans€ð" ð€Expenses€ð" ð€Whether€pension€plan€documentation€allowedÐ p À Ðemployer€to€charge€plan€administration€expenses€to€fund.Ð H ˜ Ðó óÌà p àIn€1961,€the€Hudsonð ðs€Bay€Company€(ð ðHBCð ð)€provided€a€contributory,€defined€benefitsÐ ø H Ðpension€plan€for€its€employees.€€Under€this€defined€benefit€pension€plan€members€of€the€plan€wereÐ Ð Ðguaranteed€a€specified€benefit€upon€retirement.€€For€the€first€twenty€years€of€existence,€the€plan€wasÐ ¨ ø Ðin€deficit€and€HBC€made€additional€payments€to€keep€the€plan€solvent.€€In€1982,€the€plan€generatedÐ € Ð Ðits€first€actuarial€surplus€and€HBC€began€paying€plan€administration€expenses€out€of€the€fund.Ð X ¨ ÐÌà p àIn€1987,€HBC€sold€its€Northern€Stor
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€€ElleÏ tait€une€productrice€enregistr e€dð ðð§ ðufs€et,€vu€les€besoins€du€march €local,€avait€d cid Ïde€d passer€son€quota€de€1984€ €1988.€€En€1988,€un€inspecteur€de€lð ðOffice€deÏcommercialisation€des€ð§ ðufs€a€d couvert€la€pr sence€de€pondeuses€exc dentaires€ €laÏferme€de€lð ðappelante;€lð ðappelante€a€vers €une€taxe€sur€d passement€de€quota€dð ðenvironÏ270000$. €€Dans€sa€d claration€sous€le€r gime€de€la€ò òLoi€de€lð ðimpð= ðt€sur€le€revenuó ó,Ð ` ø Ðlð ðappelante€a€inclus€dans€son€revenu€le€b n fice€tir €de€sa€production€exc dentaire.
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Ðtout€changement€qui€justifierait€une€bonification€additionnelle€du€r gime;Ð )x! * ž Ð ž Ð ÐÌà0 ž à16)à Œ àattendu€que€la€CRJ€de2001€semble€nð ðavoir€gu re€accord €dð ðimportanceÐ  * #, Ð €la€s curit €consid rable€quð ðassure€aux€juges€de€la€Cour€provinciale€leur€r gimeÐ l+Ü#- Ðde€pension;Ð 8,¨$.
, ‚X é ` ø Ü 8 ¼ H Óà œ àò òNew€Brunswick€appeal€dismissed€with€disbursement€costs.€Ontario€appealÐ -t%/ Ðdismissed€with€costs.€Alberta€appeal€allowed€with€costs€throughout.€Appeals€of€theÐ œ. '1 ÐAttorney€General€of€Quebec€and€the€Minister€of€Justice€of€Quebec€dismissed€withÐ 40¤(3 Ðcosts.€Appeal€of€the€Conf rence€des€juges€municipaux€du€Ô_ ÔQu becÔ_ Ô€allowed€in€part€withÐ  Ðcosts.Ð ( ˜ ÐÌà œ àSolicitors€for€the€appellants€the€Provincial€Court€Judgesð ð€Association€ofÐ X È ÐNew€Brunswick,€the€Honourable€Judge€Michael€McKee€and€the€Honourable€JudgeÐ ð ` ÐSteven€Hutchinson:€€Myers€Weinberg,€Winnipeg.Ð ˆ ø ÐÌà œ àSolicitor€for€the€respondent€Her€Majesty€the€Queen€in€Right€of€theÐ ¸ ( ÐProvince€of€New€Brunswick,€as€represented€by€the€Minister€of€Justice:AttorneyÐ P À ÐGeneral€of€New€Brunswick,€Fredericton.Ð è X ÐÌà œ àSolicitors€for€the€appellants€the€Ontario€Judgesð ð€Association,€the€OntarioÐ ˆ ÐFamily€Law€Judgesð ð€Association€and€the€Ontario€Provincial€Court€(Civil€Division)Ð ° ÐJudgesð ð€Ô_ ÔAssociation,€and€for€the€intervener€the€Ontario€Conference€of€JudgesÔ_ ÔÔ_ Ô:Ô_ ԁSackÐ H ¸ ÐGoldblatt€Mitchell,€Toronto.Ð à P ÐÌà œ àSolicitor€for€the€respondent€Her€Majesty€the€Queen€in€Right€of€theÐ !€ ÐProvince€of€Ontario,€as€represented€by€the€Chair€of€Management€Board:AttorneyÐ ¨" " ÐGeneral€of€Ontario,€Toronto.Ð @$° $ ÐÌà œ àSolicitors€for€the€appellants€Her€Majesty€the€Queen€in€Right€of€Alberta€andÐ p'à ( Ðthe€Lieutenant€Governor€in€Council:Emery€Jamieson,€Edmonton.Ð )x!* ÐÌà œ àSolicitors€for€the€respondents€Chereda€Bodner€et€al.:Code€Hunter,Ð 8,¨$. ÐCalgary.Ð Ð-@&0 ÐÐ h/Ø'2 Ðà œ àSolicitors€for€the€appellant/respondent/intervener€the€Attorney€General€ofÐ  ÐQuebec€and€the€appellant€the€Minister€of€Justice€of€Quebec:Robinson€SheppardÐ ( ˜ ÐShapiro,€Montreal.Ð À 0 ÐÌà œ àSolicitors€for€the€respondent/intervener€Conf rence€des€juges€du€Qu bec,Ð ð ` Ðthe€respondents€MauriceAbud€et€al.,€and€the€intervener€the€Canadian€Association€ofÐ ˆ ø ÐProvincial€Court€Judges:Langlois€Kronstr m€Desjardins,€Montreal.Ð  ÐÌà œ àSolicitors€for€the€respondents€MortonS.Minc€et€al.:McCarthy€T trault,Ð P À ÐMontreal.Ð è X ÐÌà œ àSolicitors€for€the€appellant€Conf rence€des€juges€municipaux€duÐ ˆ ÐQu bec:Cain€Lamarre€Casgrain€Ô_ ÔWells,€Sept„ð2 ðles.Ô_ ÔÐ ° ÐÌà œ àSolicitor€for€the€intervener€the€Attorney€General€of€Canada:AttorneyÐ à P ÐGeneral€of€Canada,€Ottawa.Ð x è ÐÌà œ àSolicitor€for€the€intervener€the€Attorney€General€of€Ontario:AttorneyÐ ¨" " ÐGene
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Ðtout€changement€qui€justifierait€une€bonification€additionnelle€du€r gime;Ð )x! * ž Ð ž Ð ÐÌà0 ž à16)à Œ àattendu€que€la€CRJ€de2001€semble€nð ðavoir€gu re€accord €dð ðimportanceÐ  * #, Ð €la€s curit €consid rable€quð ðassure€aux€juges€de€la€Cour€provinciale€leur€r gimeÐ l+Ü#- Ðde€pension;Ð 8,¨$.
, ‚X é ` ø Ü 8 ¼ H Óà œ àò òNew€Brunswick€appeal€dismissed€with€disbursement€costs.€Ontario€appealÐ -t%/ Ðdismissed€with€costs.€Alberta€appeal€allowed€with€costs€throughout.€Appeals€of€theÐ œ. '1 ÐAttorney€General€of€Quebec€and€the€Minister€of€Justice€of€Quebec€dismissed€withÐ 40¤(3 Ðcosts.€Appeal€of€the€Conf rence€des€juges€municipaux€du€Ô_ ÔQu becÔ_ Ô€allowed€in€part€withÐ  Ðcosts.Ð ( ˜ ÐÌà œ àSolicitors€for€the€appellants€the€Provincial€Court€Judgesð ð€Association€ofÐ X È ÐNew€Brunswick,€the€Honourable€Judge€Michael€McKee€and€the€Honourable€JudgeÐ ð ` ÐSteven€Hutchinson:€€Myers€Weinberg,€Winnipeg.Ð ˆ ø ÐÌà œ àSolicitor€for€the€respondent€Her€Majesty€the€Queen€in€Right€of€theÐ ¸ ( ÐProvince€of€New€Brunswick,€as€represented€by€the€Minister€of€Justice:AttorneyÐ P À ÐGeneral€of€New€Brunswick,€Fredericton.Ð è X ÐÌà œ àSolicitors€for€the€appellants€the€Ontario€Judgesð ð€Association,€the€OntarioÐ ˆ ÐFamily€Law€Judgesð ð€Association€and€the€Ontario€Provincial€Court€(Civil€Division)Ð ° ÐJudgesð ð€Ô_ ÔAssociation,€and€for€the€intervener€the€Ontario€Conference€of€JudgesÔ_ ÔÔ_ Ô:Ô_ ԁSackÐ H ¸ ÐGoldblatt€Mitchell,€Toronto.Ð à P ÐÌà œ àSolicitor€for€the€respondent€Her€Majesty€the€Queen€in€Right€of€theÐ !€ ÐProvince€of€Ontario,€as€represented€by€the€Chair€of€Management€Board:AttorneyÐ ¨" " ÐGeneral€of€Ontario,€Toronto.Ð @$° $ ÐÌà œ àSolicitors€for€the€appellants€Her€Majesty€the€Queen€in€Right€of€Alberta€andÐ p'à ( Ðthe€Lieutenant€Governor€in€Council:Emery€Jamieson,€Edmonton.Ð )x!* ÐÌà œ àSolicitors€for€the€respondents€Chereda€Bodner€et€al.:Code€Hunter,Ð 8,¨$. ÐCalgary.Ð Ð-@&0 ÐÐ h/Ø'2 Ðà œ àSolicitors€for€the€appellant/respondent/intervener€the€Attorney€General€ofÐ  ÐQuebec€and€the€appellant€the€Minister€of€Justice€of€Quebec:Robinson€SheppardÐ ( ˜ ÐShapiro,€Montreal.Ð À 0 ÐÌà œ àSolicitors€for€the€respondent/intervener€Conf rence€des€juges€du€Qu bec,Ð ð ` Ðthe€respondents€MauriceAbud€et€al.,€and€the€intervener€the€Canadian€Association€ofÐ ˆ ø ÐProvincial€Court€Judges:Langlois€Kronstr m€Desjardins,€Montreal.Ð  ÐÌà œ àSolicitors€for€the€respondents€MortonS.Minc€et€al.:McCarthy€T trault,Ð P À ÐMontreal.Ð è X ÐÌà œ àSolicitors€for€the€appellant€Conf rence€des€juges€municipaux€duÐ ˆ ÐQu bec:Cain€Lamarre€Casgrain€Ô_ ÔWells,€Sept„ð2 ðles.Ô_ ÔÐ ° ÐÌà œ àSolicitor€for€the€intervener€the€Attorney€General€of€Canada:AttorneyÐ à P ÐGeneral€of€Canada,€Ottawa.Ð x è ÐÌà œ àSolicitor€for€the€intervener€the€Attorney€General€of€Ontario:AttorneyÐ ¨" " ÐGene
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ÐÌNò òoó ó€du€greffe:26215.Ð l ¼ ÐÌAudition€et€jugement:26janvier1999.ÌÌMotifs€d pos s:2septembre1999.ÌÌÓ ÓPr sents:Le€juge€en€chef€Lamer€et€les€juges€Gonthier,€Cory,€McLachlin,€Iacobucci,ÏMajor€et€Binnie.Ó ÓÌÌen€appel€de€la€cour€dð ðappel€du€manitobaÌÌà œ àò òDroit€constitutionnel€--€Partage€des€pouvoirs€--€Pr pond rance€--Ð (&x!* ÐAutorisation€dð ðintenter€une€action€en€forclusion€accord e€en€vertu€dð ðune€loi€provincialeÏpendant€une€suspension€des€recours€d cr t e€en€vertu€dð ðune€loi€f d rale€--€Lð ðordonnanceÏrendue€sous€le€r gime€de€la€loi€provinciale€et€les€poursuites€subs quentes€ taient-ellesÏnulles€par€application€de€la€th orie€de€la€pr pond rance€f d rale?
Óà0 4 àà0 ` 4 Ð 4 Ð àà × àò ò16.ó ó€Any€farmer€who€is€in€financial€difficulty€may€apply,€in€theÐ X ð Ðprescribed€form€containing€the€prescribed€information,€to€the€BoardÏestablished€for€the€province€or€region€of€Canada€in€which€the€farmer€residesÏfor€a€review€of€the€farmerð ðs€financial€affairs€or€for€assistance€in€facilitatingÏan€arrangement€with€his€creditors.Ð ` Ð ` Ð ÐÌà0 4 àà0 ` 4 Ð 4 Ð àà × àò ò17.ó ó€(1)€Subject€to€subsection€(2),€where€a€Board€receives€an€applicationÐ ø  Ðmade€under€section€16,€the€Chairman€of€the€Board€shall€appoint€a€reviewÏpanel€with€respect€to€the€application€in€accordance€with€section€12.Ð ` Ð ` Ð ÐÌà0 4 àà0 ` 4 Ð 4 Ð àà × àò ò18.ó ó€A€review€panel€appointed€under€section€17€shall€examine€theÐ ¸ P Ðfinancial€affairs€of€the€farmer€concerned€and€may€offer€advice,€meet€with€theÏfarmer€and€any€of€the€farmerð ðs€creditors€and€assist€the€farmer€and€hisÏcreditors€to€enter€into€an€arrangement.Ð ` Ð ` Ð ÐÌÝ ‚ Í ÿ ÝÝ Ýà@ Ù Ù ' V à.€.€.Ý ‚ Í ÿüE sinc ÝÝ ÝˆÌÌà0 4 àà0 ` 4 Ð 4 Ð àò òà × à20.ó ó€(1)€Any€insolvent€farmer€may€apply,€in€the€prescribed€formÐ H&à " Ðcontaining€the€prescribed€information,€to€the€Board€established€for€theÏprovince€or€region€of€Canada€in€which€the€farmer€resides€for€a€review€of€hisÏfinancial€affairs€and€for€a€stay€of€any€proceedings€against€the€farmer€by€hisÏcreditors.Ð ` Ð ` Ð ÐÌà@ Ù Ù ' V à.€.€.ˆÌÌà0 4 àà0 ` 4 Ð 4 Ð àà × àò ò22.ó ó€(1)€Every€secured€creditor€who€intends€to€realize€on€any€security€ofÐ È-`'* Ða€farmer€shall€give€the€farmer€written€notice,€in€the€prescribed€formÏcontaining€the€prescribed€information,€of€his€intention€to€do€so€and€in€theÏnotice€shall€advise€the€farmer€of€the€right€of€an€insolvent€farmer€to€make€anÏapplication€under€section€20.Ð ` Ð ` Ð ÐÌà0 4 àà0 ` 4 Ð 4 Ð àà × à(2)€The€notice€referred€to€in€subsection€(1)€shall€be€given€to€the€farmerÏin€the€prescribed€manner€at€least€fifteen€business€days€before€the€taking€ofÏany€action€by€the€secured€creditor€to€realize€on€the€security.Ð ` Ð ` Ð ÐÌà0 4 àà0 ` 4 Ð 4 Ð àà × àò ò23.ó ó€Subject€to€sections€26,€29€and€32,€and€notwithstanding€any€other€law,Ð Ø p Ðon€receipt€by€a€Board€of€an€application€made€by€a€farmer€under€section€20,Ïno€creditor€of€the€farmer€shall,€for€a€period€of€thirty€days€after€the€receipt€ofÏthe€application€by€the€Board,€have€any€remedy€against€the€property€of€theÏfarmer€or€shall€commence€or€continue€any€proceedings€or€any€action,Ïexecution€or€other€proceedings,€judicial€or€extra„judicial,€for€the€recovery€ofÏa€debt,€the€realiza
  Cour suprême du Canada ...  
1(b) de la Déclaration des droits doit s’interpréter comme signifiant une «loi du Canada» au sens de la définition à l’art. 5(2) (c’est-à-dire, une loi du Parlement du Canada, ou une ordonnance, une règle ou un règlement établis sous son ré­gime).
I think that the word "law" as used in s. 1(b) of the Bill of Rights is to be construed as mean­ing "the law of Canada" as defined in s. 5(2) (i.e. Acts of the Parliament of Canada and any orders, rules or regulations thereunder) and without attempting any exhaustive definition of "equality before the law" I think that s. 1(b) means at least that no individual or group of individuals is to be treated more harshly than another under that law, and I am therefore of opinion that an individual is denied equality be-fore the law if it is made an offence punishable at law, on account of his race, for him to do something which his fellow Canadians are free to do without having committed any offence or having been made subject to any penalty.
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'1 Ðlð ðhonorableChrisHodgson,€pr sident€du€Conseil€de€gestion,€a€adress e€ Ð 40¤(3 ÐM.StanleyM.Beck,€c.r.,€pr sident€de€la€Commission€(ð ðLettreð ð).€€Ces€sept€motifsÐ  Ðpeuvent€essentiellement€se€r sumer€ainsi:€(1)la€majoration€automatique€de€28pour€100Ð ( ˜ Ðest€suffisante;€(2)gr ce€ €la€formule€de€calcul€des€prestations,€la€pension€des€Juges€neÐ À 0 Ðsð ðamenuisera€pas€avec€le€temps;€(3)la€hausse€des€traitements€des€Juges€(qui€a€entrað3 ðn Ð X È Ðun€rel vement€automatique€de€la€pension)€a€r duit€lð ð cart€entre€la€r mun ration€des€jugesÐ ð ` Ðde€nomination€provinciale€et€celle€des€juges€de€nomination€f d rale;€(4)aucunÐ ˆ ø Ðchangement€d mographique€important€nð ðest€survenu€depuis€que€la€commissionÐ  Ðind pendante€de€1991€a€examin €la€structure€du€r gime€de€retraite€des€Juges€et€a€propos Ð ¸ ( Ðun€mod le€qui€a€ t €accept ;€(5)le€r gime€de€retraite€en€vigueur€permet€un€coefficient€deÐ P À Ðremplacement€du€revenu€de€75pour€100€compte€tenu€des€ pargnes€probables€des€JugesÐ è X Ðavant€leur€nomination;€(6)le€r gime€de€retraite€des€Juges€de€lð ðOntario€est€sup rieur€ Ð € ð Ðceux€des€autres€provinces€et€territoires;€(7)les€obligations€financi res€quð ðavait€alors€leÐ ˆ ÐGouvernement€ainsi€que€les€demandes€concurrentes€de€ressources€limit es€exigentÐ ° Ðlð ðengagement€continu€de€proc der€ €des€compressions€budg taires€pour€renforcerÐ H ¸ Ðlð ð conomie€ontarienne.Ý ƒ 0 Ñý ¤ (¤ ݌Рà P ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñýp¬ Ýà „ àÚ ƒ z Ú96Ú ÚÛ € z ` Ûà Ü àÝ Ýà œ àCes€motifs€satisfont-ils€au€crit re€de€la€ð ðrationalit ð ð?€€Pour€satisfaire€ €ceÐ !€ Ðcrit re,€les€motifs€doivent€ tre€l gitimes.€€La€Lettre€ nonce€sept€motifs€justifiant€le€rejetÐ ¨" " Ðdes€recommandations€facultatives€concernant€les€pensions.€€Rien€dans€les€motifs€fournisÐ @$° $ Ðdans€la€Lettre€ne€r v le€quð ðils€sont€dict s€par€des€consid rations€politiques€ouÐ Ø%H & Ðdiscriminatoires.€€Ils€indiquent€que€lð ðaugmentation€salariale€de€28pour€100€entrað3 ðne€unÐ p'à ( Ðrel vement€automatique€de€la€valeur€des€pensions.€€Ils€pr cisent€en€outre€quð ðil€ne€sð ðestÐ )x!
Ðthe€Peace.€€He€then€examined€Albertað ðs€reasons€for€rejecting€the€Commissionð ðsÐ Ô)D"+ Ðrecommendations€and€found€that€they€did€not€pass€the€test€of€simple€rationality.€€HeÐ l+Ü#- Ðfound€that,€apart€from€the€alleged€errors€made€by€the€Commission,€there€were€noÐ -t%/ Ðâ ârational€reasons€for€the€rejection.€€The€trial€judge€declared€ss.€2(a),€2(f)€and€2(g)€of€theÐ œ. '1 ÐOrder€to€be€unconstitutional.€€As€a€remedy,€it€was€ordered€that€the€Commissionð ðsÐ  Ðreport€be€binding€and€that€solicitor„client€costs€be€paid€to€the€respondents.€Ý ƒ 0 ÑýpÁ ‹Á ݌Р( ˜ Ðâ âŒÝ ÝÌà œ à(b)à0 ø àò òCourt€of€Appeal€ó ó((2002),€16€Alta.€L.R.€(4th)€244,€2002€ABCA€274)Ð X È ø Ð ø Ð ÐÌà œ à(i)à ø àò òMajority€(Paperny€and€Picard€JJ.A.)ó óÐ ˆ ø ÐÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñý)Ç Ýà „ àÚ ƒ z Ú118Ú ÚÛ € z v Ûà Ü àÝ Ýà œ àThe€majority€of€the€Alberta€Court€of€Appeal€agreed€with€the€trial€judge€andÐ ¸ ( Ðdismissed€Albertað ðs€appeal.€€Paperny€J.A.€emphasized€the€constitutional€nature€of€theÐ P À Ðcommission€process.€€She€held€that€the€reasons€did€not€withstand€scrutiny€under€theÐ è X Ðð ðconstitutional€microscopeð ð€(para.€81).€€On€her€interpretation€of€the€ò òReferenceó ó,€theÐ € ð Ðstandard€of€simple€rationality€is€a€high€standard.€€It€demands€ð ða€thorough€and€searchingÐ ˆ Ðexamination€of€the€reasons€profferedð ð€(para.€108).€€Her€interpretation€of€theò ò€ó óprinciplesÐ ° Ðset€out€in€the€ò òReference€ó óis€at€paras.€111„15.€€Paperny€J.A.€found€(at€para.€149)€thatÐ H ¸ ÐAlberta€failed€to€demonstrate€the€ð ðextraordinary€circumstancesð ð€she€thought€wereÐ à P Ðrequired€to€justify€the€rejection€of€any€portion€of€the€Commissionð ðs€report.€€She€heldÐ x è Ðthat€Albertað ðs€reasons€did€not€meet€the€test€of€simple€rationality.€€The€appeal€wasÐ !€ Ðdismissed€with€solicitor„client€costs€throughout.Ý ƒ 0 Ñý)Ç DÇ ÝŒÐ ¨" " ÐŒÝ ÝÌà œ à(ii)à ø àò òCð= ðt €J.A.€(Dissenting€in€Part)ó óÐ Ø%H & ÐÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 ÑýÂÌ Ýà „ àÚ ƒ z Ú119Ú ÚÛ € z w Ûà Ü àÝ Ýà œ àCð= ðt €J.A.,€dissenting€in€part,€stated€that€the€standard€of€review€is€a€fairlyÐ )x!* Ðlax€one,€€Ô_ Ôi.e.,Ô_ Ô€that€of€simple€rationality.€€He€examined€each€of€the€Governmentð ðsÐ  * #, Ðreasons€for€rejecting€the€recommended€salary€increase€and€identified€(a)€GovernmentÐ 8,¨$. Ðreasons€for€rejection€which€recognize€demonstrable€errors€made€by€the€Commission;Ð Ð-@&0 Ð(b)€Government€reasons€for€rejection€which,€although€not€alleging€demonstrable€errorÐ h/Ø'2 Ðby€the€Commission,€pass€the€test€of€simple€rationality;€and€(c)€Government€reasons€forÐ  Ðr
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€€Toutefois,€au€lieu€de€mettre€ €ex cution€le€r sultat€duÐ Ì&H & Ðr f rendum€de€Winkler€dans€une€loi€con ue€uniquement€ €cette€fin,€le€gouvernement€aÐ d(à ( Ðins r €une€disposition€interdisant€les€ALV€ €Winkler€dans€une€loi€g n rale€ tablissant€unÐ ü)x! * Ðr gime€en€vertu€duquel€toutes€les€municipalit s€pourraient€interdire€les€ALV€ou€enÐ ”+ #, Ðpermettre€ €nouveau€lð ðexploitation€au€moyen€dð ðun€r f rendum€d cisionnel.
ÐŒÝ ÝÌÓ Óà0 œ à(1)€à0 ø œ Ð œ Ð àIs€ò òThe€Gaming€Control€Local€Option€(VLT)€Actó ó,€S.M.€1999,€c.€44,€in€itsÐ l è Ðentirety€ò òultra€viresó ó€the€Legislature€of€the€Province€of€Manitoba€as€itÐ 8!´ Ðrelates€to€a€subject€matter€which€is€within€the€exclusive€jurisdiction€ofÐ "€ Ðthe€Parliament€of€Canada€under€s.€91(27)€of€the€ò òConstitution€Act,€1867ó ó?Ð Ð"L ! ø Ð ø Ð ÐÌà0 œ à(2)€à0 ø œ Ð œ Ð àIs€s.€16(1)€of€ò òThe€Gaming€Control€Local€Option€(VLT)€Actó ó€ò òultra€viresó óÐ h$ä # Ðthe€Legislature€of€the€Province€of€Manitoba€as€it€relates€to€a€subjectÐ 4%° $ Ðmatter€which€is€within€the€exclusive€jurisdiction€of€the€Parliament€ofÐ &| % ÐCanada€under€s.€91(27)€of€the€ò òConstitution€Act,€1867ó ó?Ð Ì&H & ø Ð ø Ð ÐÌà0 œ à(3)€à0 ø œ Ð œ Ð àIs€s.€16€of€ò òThe€Gaming€Control€Local€Option€(VLT)€Actó ó€inconsistentÐ d(à ( Ðwith€s.€2(ò òbó ó)€of€the€ò òCanadian€Charter€of€Rights€and€Freedomsó ó?Ð 0)¬ ) ø Ð ø Ð ÐÌà0 œ à(4)€à0 ø œ Ð œ Ð àIf€the€answer€to€question€3€is€in€the€affirmative,€is€s.€16€of€ò òThe€GamingÐ È*D"+ ÐControl€Local€Option€(VLT)€Actó ó€nevertheless€justified€by€s.€1€of€theÐ ”+ #, Ðò òCanadian€Charter€of€Rights€and€Freedomsó ó?Ð `,Ü#- ø Ð ø Ð ÐÌà0 œ à(5)€à0 ø œ Ð œ Ð àIs€s.€16€of€ò òThe€Gaming€Control€Local€Option€(VLT)€Act€ó óinconsistentÐ ø-t%/ Ðwith€s.€7€of€the€ò òCanadian€Charter€of€Rights€and€Freedomsó ó?Ð Ä.@&0 ø Ð ø Ð Ðâ âÐ / '1 Ðà0 œ à(6)€à0 ø œ Ð œ Ð àIf€the€answer€to€question€5€is€in€the€affirmative,€is€s.€16€of€ò òThe€GamingÐ „ Ðâ âControl€Local€Option€(VLT)€Actó ó€nevertheless€justified€by€s.€1€of€theÐ P Ì Ðò òCanadian€Charter€of€Rights€and€Freedomsó ó?Ð ˜ ø Ð ø Ð ÐÌà0 œ à(7)€à0 ø œ Ð œ Ð àIs€s.€16€of€ò òThe€Gaming€Control€Local€Option€(VLT)€Actó ó€inconsistentÐ ´ 0 Ðwith€s.€15(1)€of€the€ò òCanadian€Charter€of€Rights€and€Freedomsó ó?à @ è àÐ € ü ø Ð ø Ð ÐÌà0 œ à(8)€à0 ø œ Ð œ Ð àIf€the€answer€to€question€7€is€in€the€affirmative,€is€s.€16€of€ò òThe€GamingÐ ” ÐControl€Local€Option€(VLT)€Actó ó€nevertheless€justified€by€s.€1€of€theÐ ä ` Ðò òCanadian€Charter€of€Rights€and€Freedomsó ó?Ó ÓÐ ° , ø Ð ø Ð ÐÌVI.€€ò òAnalysisó óÐ à \ ÐÌA.€€ò òInterpreting€the€VLT€Actó óÐ Œ ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý”‚ Ýà „ àÚ ƒ z Ú12Ú ÚÛ € z Ûà Ü àÝ Ýà œ àA€significant€portion€of€the€appellantsð ð€submissions€focussed€on€the€properÐ @ ¼ Ðcharacterization€and€interpretation€of€the€ò òVLT€Actó ó,€and€particularly€s.€16€of€that€Act.€€TheÐ Ø T Ðmain€thrust€of€their€argument€was€that€s.€16€of€the€ò òVLT€Actó ó€did€not€ð ðgive€effectð ð€to€theÐ p ì Ðplebiscite€that€occurre
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Ðâ âlð ðancien€participant€au€r gime€et€des€int r ts€sur€celles-ci€sur€la€moiti €deÐ /¤(3 Ðla€valeur€de€rachat€de€la€pension€ou€de€la€pension€diff r e€de€lð ðancienÐ d Ðparticipant€relativement€aux€prestations€contributives.Ð 0 Ì ` Ð ` Ð Ðâ âÌà@ Ô Ô ' V à...ˆÐ È d Ðà ` àÌà0 ` àà " à(8)€€Si€un€exc dent€est€attribu € €une€personne€afin€dð ðaugmenter€sesÐ ` ü Ðprestations,€celle-ci€doit€se€voir€offrir€le€choix€de€recevoir€lð ðexc dent€sousÐ , È Ðforme€de€rajustement€li € €lð ðinflation,€des€prestations€existantes.Ð ø ” ` Ð ` Ð ÐÌà0 ` àà " à(9)€€Les€rajustements€li s€ €lð ðinflation€qui€sont€offerts€doivent€ treÐ  , Ðfaits€de€lð ðune€des€fa ons€suivantes€:Ð \ ø ` Ð ` Ð ÐÌà0 ` àà " àa)à0 N ` Ð ` Ð àen€indexant€les€prestations€conform ment€ €une€formule€fond eÐ ô  Ðsur€les€augmentations€de€lð ðindice€annuel€des€prix€ €laÐ À \ Ðconsommation;Ð Œ ( N Ð N Ð ÐÌà0 ` àà0 " ` Ð ` Ð àb)à0 N " Ð " Ð àen€fournissant€une€augmentation€annuelle€du€montant€desÐ $ À Ðprestations€selon€un€pourcentage€ou€une€somme€fixe€en€dollars;Ð ð Œ N Ð N Ð ÐÌà0 ` àà0 " ` Ð ` Ð àc)à0 N " Ð " Ð àen€combinant€les€m thodes€pr vues€aux€alin as€a)€et€b).Ð ˆ $ N Ð N Ð ÐÌà0 ` àà " à(10)€€Pour€lð ðapplication€du€paragraphe€(9),€lð ðemployeur€peut€choisirÐ ¼ Ðla€m thode€applicable€aux€rajustements€li s€ €lð ðinflation.Ð ì ˆ ` Ð ` Ð ÐÌà0 ` àà " à(11)€€Le€r gime€doit€soit€pr ciser€qui€a€droit€ €un€exc dent€du€r gimeÐ „ Ðexistant€apr s€le€paiement€dð ðun€exc dent€ €lð ð gard€duquel€il€est€demand €auÐ P ì Ðsurintendant€de€donner€son€consentement,€soit€pr voir€un€m canismeÐ ¸ Ðpermettant€de€d terminer€qui€y€a€droit.Ð è „ ` Ð ` Ð ÐÌà0 ` àà " à(12)€€Le€paragraphe€(11)€sð ðapplique€aux€demandes€faites€en€vertu€deÐ € Ðlð ðarticle€78€de€la€Loi€apr s€le€31€octobre€1990.Ð L è ` Ð ` Ð ÐÌà0 ` àà " àò ò10.1ó ó€(1)€€Le€pr sent€article€sð ðapplique€ €lð ð gard€dð ðun€paiement€ Ð ä € Ðlð ðemployeur€de€sommes€exc dentaires€dð ðun€r gime€si€les€conditionsÐ ° L ! Ðsuivantes€sont€r unies€:Ð |! " ` Ð ` Ð ÐÌà0 ` àà0 " ` Ð ` Ð àa)à0 N " Ð " Ð àun€tribunal€a€nomm €un€particulier€pour€repr senter€des€personnesÐ #° $ Ðvis es€au€sous-alin a€8(1)b)(iii),€des€personnes€vis es€auÐ à#| % Ðparagraphe€10(2)€(mais€non€les€participants)€ou€des€personnesÐ ¬$H & Ðvis es€au€paragraphe€10(3);Ð x% ' N Ð N Ð ÐÌà0 ` àà0 " ` Ð ` Ð àb)à0 N " Ð " Ð àle€surintendant€est€convaincu,€sur€la€foi€des€renseignements€et€deÐ '¬ ) Ðla€preuve€quð ðil€peut€exiger€de€lð ðemployeur€ou€de€lð ðadministrateur,Ð Ü'x!
Ðused€to€provide€more€than€50€per€cent€of€the€commuted€value€of€a€pensionÐ )x!* Ðor€deferred€pension€in€respect€of€contributory€benefits€to€which€theÐ Ô)D"+ Ðmember€is€entitled€under€the€plan€on€termination€of€membership€orÐ  * #, Ðemployment.Ð l+Ü#- œ Ð œ Ð ÐÌà0 œ àà ø à(5)€€Ô_ ÔTheÔ_ Ô€pension€plan€must€provide€that€a€former€member€who€isÐ -t%/ Ðentitled€to€a€pension€or€deferred€pension€on€termination€of€employment€orÐ Ð-@&0 Ðmembership€is€entitled€to€payment€from€the€pension€fund€of€a€lump€sumÐ œ. '1 Ðpayment€equal€to€the€amount€by€which€the€former€memberð ðs€contributionsÐ h/Ø'2 Ðunder€the€plan€and€the€interest€on€the€contributions€exceed€one„half€of€theÐ 40¤(3 Ðcommuted€value€of€the€former€memberð ðs€pension€or€deferred€pension€inÐ  Ðrespect€of€the€contributory€benefits.Ð \ Ì œ Ð œ Ð ÐÌà@ Ô Ô ' V à...ˆÐ ô d ÐÌà0 œ àà ø à(8)€€Ô_ ÔIfÔ_ Ô€surplus€is€allocated€to€a€person€to€increase€the€personð ðs€benefits,Ð Œ ü Ðthe€person€must€be€offered€the€choice€of€receiving€the€surplus€in€the€formÐ X È Ðof€inflation€adjustments€to€the€existing€benefits.Ð $ ” œ Ð œ Ð ÐÌà0 œ àà ø à(9)€€Ô_ ÔTheÔ_ Ô€inflation€adjustments€that€are€provided€must€be€made,Ð ¼ , œ Ð œ Ð ÐÌà œ àà0 ø à(a)à0 8 ø Ð ø Ð àby€indexing€the€benefits€in€accordance€with€a€formula€basedÐ T Ä Ðupon€increases€in€the€annual€Consumer€Price€Index;Ð  8 Ð 8 Ð ÐÌà0 œ àà0 ø œ Ð œ Ð à(b)à0 8 ø Ð ø Ð àby€providing€an€annual€percentage€increase€in€the€amount€ofÐ ¸ ( Ðthe€benefits€or€an€annual€increase€of€a€specified€dollar€amount;Ð „ ô ÐorÐ P À 8 Ð 8 Ð ÐÌà0 œ àà0 ø œ Ð œ Ð àÔ_ Ô(cÔ_ Ô)à0 8 ø Ð ø Ð àby€a€combination€of€the€methods€described€in€clauses€(a)€andÐ è X Ð(b).Ð ´ $ 8 Ð 8 Ð ÐÌà0 œ àà ø à(10)€Ô_ ÔÔ_ Ô€Ô ‡ V X "á X X X "á ÔFor€the€purpose€of€subsection€(9),€the€employer€may€select€theÐ L ¼ Ðmethod€for€providing€the€inflation€adjustments.Ô # † X "á X X V X "áúÅ # ÔÐ ˆ œ Ð œ Ð ÐÌà0 œ àà ø à(11)€Ô ‡ V X "á X X X "á Ô€Ô_ ÔTheÔ_ Ô€pension€plan€must€state€who€is€entitled,€or€must€provide€aÐ ° Ðmechanism€for€determining€who€is€entitled,€to€any€surplus€in€the€plan€afterÐ | ì Ðthe€payment€of€surplus€to€which€the€Superintendent€is€being€asked€toÐ H ¸ Ðconsent.Ô # † X "á X X V X "áûÆ # ÔÐ „ œ Ð œ Ð ÐÌà0 œ àà ø à(12)€€Ô_ ÔSubsectionÔ_ Ô€(11)€applies€with€respect€to€applications€under€sectionÐ ¬ Ð78€of€the€Act€made€after€the€31st€day€of€October,€1990.Ð x è œ Ð œ Ð ÐÌà0 œ àà Ü àà œ àò òà ø à10.1ó ó€(1)€€Ô_ ÔThisÔ_ Ô€section€applies€with€respect€to€a€payment€from€surplusÐ !€ Ðout€of€a€pension€plan€to€the€employer,Ð Ü!
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