The EPA trailer standards, which exclude certain categories such as mobile homes, will begin to take effect in model year 2018 for certain trailers, while NHTSA's standards will take effect as of 2021, with credits available for
voluntary participation before then.
If you maintain a comparable registered pension plan and some Ontario employees do not participate in the plan because: (i) the plan is
voluntary, (ii) certain groups of employees are ineligible to participate (e.g., casual employees), or (iii) there are waiting periods
before joining the plan, these employees will also be required to participate in the ORPP unless and until they commence
participation in your comparable plan.