Both the BIA and CCAA set out a number of mandatory features that must be included in a plan. A failure to include them will necessar-
ily result in its failure, since a court has no power to approve it if the feature is absent. First, the plan must provide for the payment in full to Her Majesty within six months after court approval of all amounts in respect of unremitted source deductions of income tax, CPP, and EI.11This feature does not need to be present if the Crown has agreed to waive its inclusion. Second, the plan must provide for payment to the employees of no less than the amount that the employees would be qualified to claim as a preferred creditor in the event of a bankruptcy together with all amounts earned after the commencement of restructuring proceedings.12Third, the plan must provide for the payment of unremitted pension contributions.13This requirement may be omitted from the plan if the parties have entered into an agreement approved by the relevant pension regulator respecting payment of those amounts.14
The BIA also provides that a proposal must provide for payment in priority to other claims of all proper fees and expenses of the trustee.15
 CCAA, above note 3, s. 6(3); BIA, above note 3, s. 60(1.1).
 CCAA, ibid., s. 6(5); BIA, ibid., s. 60(1.3). BIA, ibid., s. 136(1)(d) sets this amount at $2,000 for each unpaid employee. See Chapter 9, Section B(1)(d).
 CCAA, ibid., s. 6(6); BIA, ibid., s. 60(1.5).
 CCAA, ibid., s. 6(7); BIA, ibid., s. 60(1.6).
 BIA, ibid., s. 60(1).