The reforms specifically include removing the work cessation test in 2012 so that a person may take his or her retirement pension as early as age 60 without the requirement of a work interruption or earnings reduction; increasing the dropout from 15% to 16% in 2012, and to 17% in 2014, a change that would allow a maximum of almost seven and a half years of low or zero earnings to be dropped from the contributory period; and requiring a person under the age of 65 who receives a retirement pension and continues working to contribute to the CPP, thereby creating eligibility for a post-retirement benefit.

Instead of that, the government is saying: ``Either you come in and share the booty, get in on this $3.50 contribution for every $1 that you put in and become a millionaire at the expense of Canadian taxpayers or you are out without anything.

If the employer decides, essentially unilaterally, to make a contribution, and it is not part of a collective agreement with the employees or part of the employees' contract, then the employer can cease to make those contributions at their own discretion.