The Bricklayers and Trowel Trades International Pension Plan-Canada (IPF) was established primarily as a result of collective bargaining agreements between employers and the Union. The Plan is registered with the Pension Commission of Alberta under the Pension Benefits Act, and is also registered with Revenue Canada the Income Tax Act. The financing of the Plan is based solely on contributions by employers. Employee contributions are not permitted. Contributions are held in a trust fund for the purpose of providing benefits to eligible participants and to defray administrative expenses.