(7) Where, pursuant to an arrangement between an employer (in this subsection referred to as the “lending employer”) who is a participating employer in relation to a pension plan and an employer (in this subsection referred to as the “borrowing employer”) who, but for this subsection, would not be a participating employer in relation to the plan,
(7) Lorsque, conformément à une entente conclue entre un employeur donné qui est un employeur participant relativement à un régime de pension et un autre employeur qui, en l’absence du présent paragraphe, ne serait pas un employeur participant relativement au régime, les conditions suivantes sont réunies :