CRA indicates that a dissolved corporation can be a “participating employer” in an RPP
Where more than one employer participates in a registered pension plan, s. 147.2(2)(a)(vi) requires that the assets and actuarial liabilities be apportioned in a reasonable manner among the participating employers in respect of their employees and former employees. CRA considers that for this purpose and other uses of the concept of a participating employer, an employer is considered to be a participating employer even if it has been dissolved or otherwise ceased to exist. Thus, in the example of the application of s. 147.2(2)(a)(vi), RPP assets and liabilities continue to be apportioned to the dissolved employer.
Neal Armstrong. Summary of 26 June 2019 Internal T.I. 2019-0791761I7 under s. 147.2(2)(a)(vi) and Statutory Interpretation – Interpretation Act, s. 33(3).