Government Rulings. The Employer shall not be required at any time to make payments hereunder unless and until it shall have received rulings from the Minister of National Revenue and Human Resources Development Canada, satisfactory to the Employer, holding that:
Government Rulings. This Plan shall not be effective prior to receipt by the Employer of the necessary rulings, satisfactory to the Employer, from Canadian governmental authorities establishing that payments made by the Employer under the Plan constitute a currently deductible expense under the Canadian Income Tax Act, as now in effect or as hereafter may be amended, or under any other applicable federal or provincial income tax law.
