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    <marc:controlfield tag="008">180313s2018    onc     ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">Capstick, Brett.</marc:subfield>
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      <marc:subfield code="a">Bill C-27 </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">an Act to amend the Pension Benefits Standards Act, 1985 / </marc:subfield>
      <marc:subfield code="c">Brett Capstick, Raphaëlle Deraspe, Economics, Resources and International Affairs Division, Parliamentary Information and Research Service.</marc:subfield>
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      <marc:subfield code="a">Act to amend the Pension Benefits Standards Act, 1985</marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
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      <marc:subfield code="c">c2018.</marc:subfield>
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      <marc:subfield code="a">Legislative summary ; </marc:subfield>
      <marc:subfield code="v">publication no. 42-1-C27-E</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Projet de loi C-27 : Loi modifiant la Loi de 1985 sur les normes de prestation de pension.</marc:subfield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="a">"31 July 2017."</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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      <marc:subfield code="a">"Bill C-27, An Act to amend the Pension Benefits Standards Act, 1985, was introduced in the House of Commons on 19 October 2016 on behalf of the Minister of Finance. The purpose of the bill is to provide a framework for the establishment, administration and supervision of target benefit pension plans for both single and multiple employers under the jurisdiction of the federal government; these plans are also referred to as shared-risk pension plans. Bill C-27 also provides for the elimination of the “boomerang risk” associated with the purchase of “buy-out annuities” for former pension plan members and their survivors"--Background, p. 1.</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
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      <marc:subfield code="a">Legislative summary (Canada. Parliamentary Information and Research Service)</marc:subfield>
      <marc:subfield code="v">publication no. 42-1-C27-E.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.504770</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/bdp-lop/ls/YM32-3-421-C27-eng.pdf</marc:subfield>
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