Section 252.1 — Income Tax Act: Union employer

All the structural units of a trade union, including each local, branch, national and international unit, shall be deemed to be a single employer and a single entity for the purposes of the provisions of this Act and the regulations relating to pension adjustments and past service pension adjustments for years after 1994; the determination of whether a pension plan is, in a year after 1994, a multi-employer plan or a specified multi-employer plan (within the meanings assigned by subsection 147.1(1)); the determination of whether a contribution made under a plan or arrangement is a resident’s contribution (within the meaning assigned by subsection 207.6(5.1)); and the deduction or withholding and the remittance of any amount as required by subsection 153(1) in respect of a contribution made after 1991 under a retirement compensation arrangement.