Commission… February 2007.” Page 10, Paragraph 1 “Reports and studies…as Stewart (1952) describes the importance of the Report on the 1889.” Royal Commission on the Relations of Labor and Capital in Canada, 1889. [...] The Statistics Canada definition, used in their main pension survey, Pension Plans in Canada, is based on the Canada Revenue Agency definition of MEPPs for the purpose of the ITA. [...] The require- ment that reports and calculations under the Pension Benefits Act and PBA Regulation 909 be prepared by a “fellow of the CIA” and in accordance with standards of good actuarial practice is pursuant to the definition of actuary in PBA Regulation 909, ss. [...] Page 66, Paragraph 2 “If one of the purposes…in the Pension Benefits Act, s. 8(1) defines the administrator of a case of MEPPs and JSPPs.” pension plan. [...] Note that s. 85 of the Act exempts the application of the PBGF to MEPPs, and JSPPs are exempted from the PBGF by PBA Regulation 909, s. 47(2.1).