Pension Plans Section

Publications

(View all Publications in this section by Alphabetical order or by Date posted)

Acts, Regulations & Directives

• Pension Benefits Standards Act, 1985 (PBSA)
  
• Pension Benefits Standards Regulations, 1985 (PBSR)
  
• Directives of the Superintendent pursuant to the Pension Benefits Standards Act, 1985 (PBSA)
  
• Air Canada Pension Plan Solvency Deficiency Funding Regulations
  

Guidance

• Guideline for Governance of Federally Regulated Pension Plans
  
• Guideline for the Development of Investment Policies and Procedures for Federally Regulated Pension Plans
  
• Instructions for the Preparation of Actuarial Reports
  
• More … (guidelines)

Reports, Speeches & Newsletters

• Speech by Nick LePan on Pension Regulation
• November 2005 Pension Update, statement by Julie Dickson
• OSFI Annual Report 2004-2005 (complete)
  
• PBSA Update #25
• Other Reports and Newsletters (in chronological order)
  
  

List of private pension plans under federal jurisdiction

Application & Approval Guides 

• Registration of Pension Plans
  
• Refund of Surplus Under the Pension Benefits Standards Act, 1985
  
• Guideline for converting pension plans from defined benefit to defined contribution
  
• To administrators for plan terminations: Defined Benefit plans (not available, under review)
  
• To administrators for plan terminations: Defined Contribution plans
• Asset Transfers Between Defined Benefit Pension Plans
  • Accompanying letter
    

Filing Instructions and Returns

• Diskette Filing
  
• Annual Information Returns (AIR) and Certified Financial Statements (CFS)
  
• Actuarial Information Summary (AIS)
  
• Declaration of Compliance (OSFI-522) and Addendum (OSFI-521)
• Solvency Information Return

Pension links

• Statistics Canada
  
• Canada Revenue Agency
  
• Department of Finance
  
• Canadian Association of Pension Supervisory Authorities (CAPSA)
  
• Provincial links