The article reports on the failure of the Canada-based metal manufacturer Timminco Ltd. and its subsidiary, Becancour Silicon Inc. (BSI) for not funding the pension plans for the employees. It states that both companies have filed for Companies' Creditors Arrangement Act (CCAA) protection for company insolvency. It notes that BSI was required to make special payments for the plan under the Supplemental Pension Plans Act (SPPA).