Section 5 - Contributions

5.01 - Each Employee who becomes a Participant shall contribute to the Plan a percentage of all Compensation received from the Employer during such Employee's period of participation in the Plan.

Such percentage for any period of the Employee's participation prior to September 1, 2004, shall be 3% unless the Employer has elected the 4% Plan, in which case such percentage shall be 4%.

Commencing September 1, 2004, Employee contributions under the 3% Plan and the 4% Plan will increase by 50%. In addition, a 2% Plan option will be made available for a two-year period only, from September 1, 2004, to August 31, 2006. The Employee contribution rates effective September 1, 2004, are shown in the table below:

Option Chosen by Employer	Employee Contribution Rate
2% Plan	3.0%
3% Plan	4.5%
4% Plan	6.0%

Commencing September 1, 2010, the plan options in effect prior to such date will no longer be available and each Employee will contribute at a rate determined by a new plan option available from September 1, 2010 elected by the Employer. The new Employee contribution rates are shown in the table below:

Option Chosen by Employer	Employee Contribution Rate
5.55% Plan	5.55%
7.00% Plan	7.00%
8.05% Plan	8.05%

The rate of contribution is subject to adjustment pursuant to the provisions of Section 5.08.

Notwithstanding the above, the contributions made by the Participants to the Plan in any Plan Year shall not exceed the maximum amount that is permitted under the Income Tax Act for that Plan Year.

5.02 - Except as otherwise provided herein, each Participating Employer shall contribute to the Plan, based on the recommendation of the Actuary, an amount equal to the contributions made hereunder by the Participants who are Employees of such Participating Employer.

Each Participating Employer shall transmit to the Trustee at regular intervals, as specified by the Trustees, the contributions collected from Participants since the last transmittal date, together with a matching contribution from such Employer. All such contributions shall be made a part of the Trust Fund.

Benefits shall be credited to a Participant under the terms of the Plan only to the extent that the contributions required hereunder from both the Participant and his Employer are actually transmitted to the Trustees.

If a Participant is Disabled and is receiving disability benefits under a disability income plan sponsored by the Employer (including disability benefits under Workers' Compensation) or under the Canada/Quebec Pension Plan, the Participant and the Employer will be deemed to be contributing at the required rate after August 31, 1982, even though no contributions are being made. In such event no contributions shall be required of the Participant or the Employer. The preceding sentences only apply as of September 1, 1982, even if the Participant became Disabled prior to that date. The contributions deemed made by the Participant and the Employer under this paragraph shall be credited only for the purposes of calculating the Participant's Accrued Benefit, and shall not apply in calculating the amount of any withdrawal under Section 5.06.

Notwithstanding the above, the contributions made by the Employees of the Plan in any Plan Year shall not exceed the maximum amount that is permitted under the Income Tax Act for the Plan Year.

In the event of failure by a Participating Employer to remit contributions to the Plan as required, the Trustees, pursuant to policies and procedures established for this purpose, shall notify in writing the Participating Employer of the delinquency and upon continuing failure to pay required amounts to the Plan shall take such action as the Trustees deem necessary and appropriate, including, in the event of continuing delinquency, termination of status as a Participating Employer. If a Participating Employer's status is terminated, the Trustees shall provide notice to the Participating Employer and to all eligible employees of the employer and shall specify the effective date of termination of Participating Employee status.

5.03 - Except as otherwise provided herein, a Participant's contributions shall be made by regular payroll deductions. A Participant may not withdraw any contributions which the Participant has made to the Plan while in the employ of a Participating Employer. No contribution may be made by a Participant after Termination of Employment, unless such Participant shall again become an active Employee of a Participating Employer.

5.04 - A "Contribution Account" shall be established for each Participant. At any time, the balance in a Participant's Contribution Account shall be the excess, if any of (a) over (b):

• The aggregate of the Participant's contributions made after September 1, 1951, (but excluding any contributions made before the date of any full refund of contributions which the Participant may have received from the Trust Fund), together with Credited Interest as hereinafter defined.
• The aggregate of any benefit payments made to the Participant or to any other Person on account of the Participant's participation in the Plan, including any supplement under Section 6.03.

5.05 - The "Credited Interest" which shall be included in Participant's Contribution Account shall be as described in Section 1.17.

5.06 - Effective September 1, 1986, a Participant whose employment terminates before Retirement and who has a Vested Percentage of "none", shall choose among the following alternatives:

• No Withdrawal. The Participant may leave the Contribution Account in the Trust Fund. The Contribution Account will continue to be credited with interest as specified in Sections 5.04 and 5.05. A record of the Accrued Benefit will be preserved in the event the Participant subsequently resumes participation and earns a Vested Percentage of 100%.
• Withdrawal of Contribution Account. The Participant may elect to withdraw the Contribution Account in which case all rights and entitlements accrued to the Participant under the Plan shall be canceled.

A withdrawal may be elected at any time following the Termination of Employment. A Participant who has not withdrawn the balance of the Contribution Account prior to the date which is 30 days prior to the Participant's Normal Retirement Date, shall be required to withdraw the amount, credited with interest in accordance with Section 5.05, on the first day of the month coincident with or immediately following the Participant's Normal Retirement Date.

A Participant who has withdrawn the balance of the Participant's Contribution Account may repay to the Trust Fund, upon re-employment by a Participating Employer, by direct transfer from a registered retirement savings plan, deferred profit sharing plan or other registered pension plan, the full amount of the withdrawal, plus interest, on or before the earlier of the fifth anniversary of the date of the withdrawal and the second anniversary of the date of re-employment. Interest shall be at the initial rate used in the calculation of a lump sum payable upon Termination of Employment at September 1st of the Plan Year in which the repayment is made, calculated for the period from the date the withdrawal is paid to the date the repayment is made. The repayment shall be made by direct transfer in one single lump sum which includes the withdrawn amount and interest thereon. The repayment shall restore in full the Participant's Accrued Benefit otherwise forfeited by reason of the withdrawal.

5.07 - A Participant whose employment terminates after accruing a Vested Percentage of 100% and prior to becoming eligible for an Early Retirement Benefit may elect to have the Commuted Value of the Accrued Benefit transferred in a single lump sum to a locked-in Registered Savings Plan, a Locked-in Retirement Account, the registered pension plan of a successor employer if that plan accepts the transfer or, provided the Participant's Spouse signs the applicable waiver form and files it with the Trustees prior to the transfer, a Locked-In Retirement Income Fund (provided such option is not offered to Alberta Participants and further provided such option is otherwise available in the province in which the Participant is employed) or a Life Income Fund, as the case may be. Alternatively, such lump sum may be applied to purchase an annuity from a life insurance company licensed to carry out annuity business in Canada. Moreover, the annuity could not commence more than 10 years before the Participant's Normal Retirement Date. If a withdrawal is made under this Section 5.07, all of the Participant's Credited Participating Service and any other rights accrued to the Participant under the Plan, excluding the right to any Additional Benefit, shall be cancelled as of the date of such withdrawal.

In addition, if the Participant elects to transfer such Vested Benefit to another registered plan as outlined above the Participant may elect to withdraw in cash or transfer to a Registered Retirement Savings Plan the Participant's Additional Benefit. Such election will not be permitted where prohibited due to locking-in requirements concerning Additional Benefits under the Pension Benefits Act. If the Participant elects to receive a deferred vested pension, the Additional Benefit must be withdrawn in cash, except where prohibited due to locking-in requirements under the Pension Benefits Act, and may not be transferred to another registered plan.

Amounts transferred in accordance with this Section 5.07 shall not exceed the maximum amount prescribed under the Income Tax Act. The excess of the lump sum that is the Commuted Value of the Accrued Benefit, plus Credited Interest, if any, over the amount transferred shall be paid directly to the Participant in cash, as permitted under the Income Tax Act and the Pension Benefits Act.

An Alberta Participant (or a Surviving Spouse or former Spouse thereof) who has attained at least age 50, whose employment terminates and who elects to transfer his deferred pension pursuant to this Section 5.07 (or pursuant to Section 6.04 in the case of a Surviving Spouse) on or after November 1, 2006 to a life income fund or for the purchase of an annuity, may elect to receive up to 50% of the Commuted Value of his Vested Benefit as a lump sum cash payment or for transfer to a Registered Retirement Savings Plan or registed retirement income fund that is not subject to locking-in. In order to exercise this option, the Alberta Participant must provide evidence of the Spouse's consent in the prescribed form under the Pension Benefits Act."

5.08 - Up to August 31, 2004, the total contributions required hereunder by Participants and Participating Employers are 6% of Compensation under the 3% Plan and 8% of Compensation under the 4% Plan.

Commencing September 1, 2004 and up to August 31, 2010, the total contributions required hereunder by Participants and Participating Employers are 6% of Compensation under the 2% Plan (not available after August 31, 2006), 9% of Compensation under the 3% Plan, and 12% of Compensation under the 4% Plan.

Commencing September 1, 2010, the total contributions required hereunder by Participants and participating Employers are 11.10% of Compensation under the 5.55% Plan, 14.00% of Compensation under the 7.00% Plan, and 16.10% of Compensation under the 8.05% Plan.

If, in the opinion of the Trustees, the financial condition of the Trust Fund is such that additional contributions are required in order to provide all benefits specified by the Plan, the Board of Directors can amend the Plan to increase all contribution rates stated in the preceding paragraph, applicable both to Participant and Employer contributions, by up to 25%. Such contribution rates shall become effective 30 days after each Participating Employer shall have been notified of the change.

5.09 - Notwithstanding Section 4.01, a Participant whose employment terminates prior to completing two years of Vesting Service and who:

• was an Employee of a new Participating Employer at the time the new Participating Employer first joined the Plan, provided the new Participating Employer joined the Plan on or after September 1, 2003; and
• was continuously employed by the Participating Employer until the date on which he or she terminates; and
• terminates employment on or after the date the Participant attains age 55 but before the date he or she attains age 65,

shall have the balance in his or her Contribution Account adjusted so it is equal to the excess, if any, of 200% of the amount in 5.04(a) over the amount in 5.04(b).

5.10 - A Participant who satisfies the requirements of Section 5.07 may transfer the Commuted Value of the Accrued Benefit to any combination of vehicles listed in Section 5.07, provided that the amount being transferred to each such vehicle is sufficiently large so as to not qualify as a small benefit in accordance with Section 7.10.”