The appellant employer appealed decisions of the Financial Services Tribunal ordering a partial windup of its pension plan following a plant closure.
The Tribunal found that a reorganization had occurred prior to the closure and included employees laid off during that period in the windup group.
The Divisional Court dismissed the appeal, finding the Tribunal's determination that a reorganization occurred and its definition of the windup group were reasonable and supported by the evidence.
The court also upheld the Tribunal's jurisdictional rulings regarding the Superintendent's authority.
