As for the distinction, I'll say that the large labour-sponsored funds come under provincial law, and the provincial government itself gives a tax credit in the case of these funds. About 96% of assets are linked to provincial funding. In the case of tax credits to individuals in 2013, the provincial funding makes up about 99% of all funding.
What I'm saying is that federal regime funds are very modest. There was a labour-sponsored fund in Ontario until 2000, but the Ontario government decided to eliminate it. So there is no longer a provincial regime like this in Ontario. These funds have few assets, but they now belong to a federal regime.
In the case of these funds, the credit will not be restored to 15% beginning in the 2016 fiscal year. This will only be the case for large funds under a provincial regime.