Assessment of Pension Plans Regulations

5 The Superintendent shall publish in the Canada Gazette, Part I, a notice setting out the basic rate that is in effect

• (a) for the fiscal year beginning on April 1, 2012, no later than 60 days before the beginning of that fiscal year, and

• (b) for each fiscal year beginning on or after April 1, 2013, no later than 180 days before the beginning of that fiscal year.