You have in no way managed to convince me that this will encourage the banks to be more diligent when it comes to paying taxes. But we can come back to this another time.
The Canadian Institute of Actuaries expressed concerns about long-term defined-benefit programs—and they were not the only ones to do so—and asked that the government introduce income tax changes to permit accumulations of appropriate surplus levels in defined-benefit pension plans.
A Quebec task force is currently contemplating requiring that long-term defined-benefit programs hold a 10 per cent surplus to prevent employers and employees from taking contribution holidays, as often happened during the stock market boom at the end of the late 1990s.
Is that what is behind your proposal?