Moreover, the appellant refers to Ouellet v. Canada [1995] T.C.J. No. 676, to argue that the assessment by the employer is not necessarily required for there to be a pension plan. Lamarre Proulx J.T.C.C. stated as follows at paragraph 39: What is in fact important for determining whether the arrangement is a retirement plan is to verify that it is "a set of rules forming an organized whole", in conjunction with an office or employment, that provides for the payment of pensions in case of termination of that office or employment.
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