Canadian Human Rights Benefit Regulations

7 The following provisions of a pension plan do not constitute the basis for a complaint under Part III of the Act that an employer is engaging or has engaged in a discriminatory practice:

• (a) provisions that result in differentiation being made between employees in the rates of contribution of the employer to the plan, where such differentiation is made on an actuarial basis because of age or sex, or both, in order to provide equal benefits under the plan to the employees;

• (b) in the case of any defined benefit pension plan, provisions that result in differentiation being made between employees in the rates of contribution of the employer to the plan, where such differentiation is made on an actuarial basis because of age, sex, marital status or family status in order to provide an increase in benefits under the plan to a former employee in respect of his dependent spouse or to pay benefits under the plan to the surviving spouse of a deceased employee or to or in respect of a surviving child of a deceased employee;

• (c) in the case of any money purchase pension plan or profit-sharing pension plan, provisions that result in differentiation being made between employees in the rates of contribution of employees to the plan, where such differentiation is made on an actuarial basis because of age in order to provide equal benefits under the plan to the employees;

• (d) provisions that result in differentiation being made between employees in the rates of voluntary contributions of an employee to the plan, where such differentiation is made on an actuarial basis because of age, sex, marital status or family status; and

• (e) provisions that result in no differentiation being made between employees in the rates of contribution under the plan on any ground of discrimination referred to in section 3 of the Act, other than the differentiation referred to in paragraphs (a) to (d) and sections 9 and 10, or the differentiation that results from the provisions of a benefit plan referred to in section 3.