14 Benefits provided under authority of federal Act
(a) a body corporate that has, by or under the authority of an
Act of the Parliament of Canada, created a fund for paying a
gratuity on the event of death, sickness, infirmity, casualty,
accident or disability or on any change of physical or mental
condition, or
(b) a body corporate that has, by or under the authority of an
Act of the Parliament of Canada, an insurance and provident
society or association or an insurance or guarantee fund in
connection with the body corporate.
1999 cI-5.1 s14