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(3)  Subject to section 89 (hearing and appeal), the Superintendent shall not consent to an application by an employer in respect of surplus in a pension plan that is being wound up in whole or in part unless,
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(3) Sous réserve de l’article 89 (audience et appel), le surintendant ne consent à une demande d’un employeur à l’égard de l’excédent d’un régime de retraite qui est, en totalité ou en partie, en cours de liquidation que si les conditions suivantes sont réunies :
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Shulman appealed separately before our Court because the development of his case in the courts below gave rise to an issue not raised by the present appeal. As for Tsioubris, his extradition hearing and appeal to the Court of Appeal for Ontario were joined with that of Cobb and Grossman.
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2 Par souci de clarté, je souligne d’emblée que les pourvois connexes de Howard Shulman et James Tsioubris se fondent sur les mêmes faits que celui de Harry Cobb et Allen Grossman.  Shulman a formé un pourvoi distinct devant notre Cour parce que le traitement de son cas par les juridictions inférieures a suscité une question que ne soulève pas le présent pourvoi.  Pour ce qui est de Tsioubris, son audience d’extradition et son appel devant la Cour d’appel de l’Ontario ont été joints à ceux de Cobb et Grossman.  Toutefois, n’ayant pas demandé et n’ayant pas obtenu l’autorisation d’appel devant notre Cour en même temps que les deux autres, Tsioubris est également un appelant distinct.  Cela dit, les faits en l’espèce s’appliquent directement aux pourvois distincts de Shulman et de Tsioubris, dans lesquels nous rendons jugement simultanément.
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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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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).€€Ces€mesures€ont€toutefois€ t €con ues€de€fa on€ €ne€pas€imposer€un€fardeauÐ ” 0 Ðtrop€lourd€aux€employeurs€qui€exercent€leurs€droits€en€vertu€du€R gime€et€ €ne€pas€lesÐ , È Ðd courager€de€maintenir€un€r gime€de€retraite€pour€leur€personnel.€€La€r partition€deÐ Ä ` Ðlð ðexc dent€ €la€liquidation€partielle€refl te€cet€ quilibre,€parce€quð ðelle€ne€r duit€ou€neÐ \ ø Ðsupprime€pas€les€droits€des€employeurs.€€ð ð€lð ðinverse,€ne€pas€exiger€cette€r partitionÐ ô  Ðpourrait€porter€atteinte€aux€droits€que€pourraient€avoir€les€employ s€du€groupe€touch Ð Œ ( Ðpar€la€liquidation€partielle.€€Sur€cette€toile€de€fond,€le€libell ,€lð ðesprit€et€lð ðobjet€de€la€LoiÐ $ À Ðmettent€en€ vidence€que€le€l gislateur€avait€lð ðintention€dð ðexiger€la€r partition€deÐ ¼ X Ðlð ðexc dent€lors€de€la€liquidation€partielle€du€r gime€de€retraite.Ý ƒ T Ñý¨] Ã] ݌РT ð ÐŒÝ ÝÌÝ ‚ T Ñýÿ ÝÝ ÝÝ ‚ T Ñýre Ýà „ àÚ ƒ z Ú50Ú ÚÛ € z 2 Ûà Ü àÝ Ýà œ àSur€le€march €moderne€du€travail,€il€est€ vident€que€les€r gimes€de€retraiteÐ „ Ðrev tent€une€importance€cruciale.€€Les€caisses€de€retraite€repr sentent€un€ l mentÐ ¸ Ðdð ðactif€important€pour€les€employeurs€et€un€inestimable€coussin€de€s curit €pour€uneÐ ´ P Ðmain-dð ðð§ ðuvre€vieillissante.€€Les€r gimes€l gislatifs€qui€ tablissent€des€normesÐ L è Ðminimales€et€qui€assurent€la€protection€des€avantages€sociaux€des€employ sÐ ä € Ðsð ðinscrivent€dans€une€politique€financi re€et€sociale€saine.€€Faciliter€et€encourager€laÐ |! " Ðmise€en€place€de€r gimes€de€retraite€favorisent€les€int r ts€des€employ s,€desÐ #° $ Ðemployeurs€et€du€public.€Dans€le€cadre€dð ðun€am nagement€l gislatif€visant€ €concilierÐ ¬$H & Ðles€int r ts€des€employ s€qui€restent€et€de€ceux€qui€ont€perdu€leur€emploi,€le€l gislateurÐ D&à ( Ða€ dict €le€par.70(6),€qui€prescrit€la€r partition€effective€dð ðune€part€proportionnelle€deÐ Ü'x!* Ðlð ðexc dent€actuariel€lors€de€la€liquidation€du€r gime,€quð ðelle€soit€totale€ou€partielle.Ý ƒ T Ñýre e ݌Рt) #, ÐŒÝ ÝÌÝ ‚ T Ñýÿ ÝÝ ÝÝ ‚ T Ñý¹j Ýà „ àÚ ƒ z Ú51Ú ÚÛ € z 3 Ûà Ü àÝ Ýà œ àLe€pourvoi€est€rejet €avec€d pens.Ý ƒ T Ñý¹j Ôj ݌Р¤,@&0 ÐŒÝ ÝÌÓ 3 Ü , ‚X ô Ü , ‚X œ ø Ü 8 ¼ 3 ÓÓ - Ü , ‚X ` " N Ü , ‚X ì - Óà@ ª ª & V àò òANNEXEó óˆÐ Ô/p)4 Їò òDispositions€l gisla
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The provisions respecting re-hearing and appeal in such cases are contained in s. 576(1) (2) and (3) where it is enacted that:
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Les dispositions relatives à une nouvelle audition et à un appel dans les affaires du genre se trouvent à l’art. 576(1) (2) et (3) où il est édicté que:
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His extradition in connection with those charges was sought in the same Diplomatic Note which sought the extradition of Cobb and Grossman and his extradition hearing and appeal to the Ontario Court of Appeal were joined with theirs.
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1 J’ai énoncé les faits du présent pourvoi dans l’affaire connexe Cobb.  L’appelant, James Tsioubris, était l’une des personnes accusées de fraude postale et  téléphonique dans un acte d’accusation de la Pennsylvanie.  Son extradition a été sollicitée dans la même note diplomatique que celle de Cobb et de Grossman, et son audience d’extradition ainsi que son appel auprès de la Cour d’appel de l’Ontario ont été joints aux leurs.  Même si Tsioubris n’a pas demandé l’autorisation d’interjeter appel devant notre Cour en même temps que les deux autres, ses moyens d’appel sont essentiellement les mêmes.
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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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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.70(1)c)€oblige€lð ðadministrateur€ €inclure€dans€le€rapport€de€liquidationÐ , È Ðtotale€ou€partielle€quð ðil€d pose€ð ðles€m thodes€dð ðattribution€et€de€r partition€de€lð ðactifÐ Ä ` Ðdu€r gime€de€retraiteð ð.€€De€m me,€en€application€du€par.28.1(2)€du€r gl.909,Ð \ ø Ðlð ðadministrateur€du€r gime€doit€donner€ €chaque€personne€qui€a€droit€ €une€pension€uneÐ ô  Ðd claration€indiquant€notamment€ð ð[l]e€mode€de€distribution€de€lð ðexc dent€dð ðactifð ð,Ð Œ ( Ðð ð[l]a€formule€de€r partition€de€lð ðexc dent€entre€les€b n ficiaires€du€r gimeð ð€et€ð ð[l]aÐ $ À Ðsomme€estimative€attribu e€ €la€personne.ð ð€€Ainsi,€retarder€la€r partition€irait€ Ð ¼ X Ðlð ðencontre€de€ces€dispositions,€qui€ont€pour€effet€dð ðint grer€la€distribution€de€lð ðexc dentÐ T ð Ðdð ðactif€dans€le€processus€de€liquidation,€quð ðelle€soit€totale€ou€partielle.Ð ì ˆ ÐÌÝ ‚ T Ñýÿ ÝÝ ÝÝ ‚ T Ñýèû Ýà „ àÚ ƒ z Ú33Ú ÚÛ € z ! Ûà Ü àÝ Ýà œ àEnsuite,€le€r gime€l gislatif€ tablit€une€distinction€importante€entre€lesÐ ¸ Ðr gimes€de€retraite€qui€continuent€dð ðexister€et€ceux€qui€sont€en€cours€de€liquidation.€Ð ´ P ÐLa€liquidation€partielle€est€incluse,€ €toutes€fins,€dans€la€deuxi me€cat gorie,€m me€siÐ L è Ðune€partie€du€r gime€continue€dð ðexister.€€Selon€le€r gime€l gislatif,€lð ð valuation€desÐ ä € Ðdroits€et€la€proc dure€de€liquidation€sont€les€m mes,€que€la€liquidation€soit€partielle€ouÐ |! " Ðtotale.€Cela€coð5 ðncide€avec€lð ðobjet€et€lð ðeffet€du€par.70(6).€€Ainsi,€le€par.78(1)€ tablit€laÐ #° $ Ðr gle€g n rale€selon€laquelle€ð ð€[a]ucune€somme€ne€peut€ tre€pr lev e€sur€une€caisse€deÐ ¬$H & Ðretraite€pour€payer€un€employeur€sans€le€consentement€pr alable€du€surintendant.€ð ð€Ð D&à ( ÐDes€exceptions€ €cette€r gle€sont€pr vues€aux€par.79(1)€et€(3),€selon€que€la€demandeÐ Ü'x!* Ðde€paiement€est€pr sent e€ €lð ð gard€dð ðun€r gime€de€retraite€qui€continue€dð ðexister€ouÐ t) #, Ðdð ðun€r gime€en€liquidation.€€Comme€pour€les€autres€conditions€ nonc es€au€r glementÐ +¨$. Ð(r gl.€909,€art.8€ €10€et€25€ €28.1),€il€est€beaucoup€plus€difficile€de€justifier€le€retraitÐ ¤,@&0 Ðdð ðun€exc dent€dð ðun€r gime€qui€continue€dð ðexister€que€dð ðun€r gime€en€liquidation€totaleÐ