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91-195
- General
Detailled Table of Contents
Current to 1 January 2024
General
1
Citation
2
Definitions
2.1
Repealed
2.2
Interpretation
DESIGNATED JURISDICTIONS
3
Designated Jurisdictions
3.1
Exempt classes of pension plans
APPLICATIONS FOR REGISTRATION OF PENSION PLANS
4
Application for registration of pension plan
APPLICATIONS FOR REGISTRATION OF AMENDMENTS
5
Application for registration of amendment
PENSION PLAN YEAR
6
Pension plan year
ANNUAL INFORMATION RETURNS
7
Annual information return
GOING CONCERN VALUATION
8
Going concern valuation
PROVISION FOR ADVERSE DEVIATIONS
8.1
Calculation of provision for adverse deviations
8.2
Combined target asset allocation – provision for adverse deviations
8.3
Value of “B” in formula for provision for adverse deviations
8.4
Categories of investment
ACTUARIAL VALUATION REPORTS ANDCOST CERTIFICATES
9
Actuarial valuation reports and cost certificates
SOLVENCY VALUATIONS
10
Solvency valuation
ADMINISTRATION OF PENSION PLANS
11
Means of administration
ADVISORY COMMITTEE
12
Formation
DISCLOSURE OF INFORMATION
13
To eligible or required member
14
Notice of amendment
15
Written statements to members or former members
16
Statements on termination of employment, retirement or death
17
Availability of documents and information for inspection
18
Portion of benefit attributable to employment after commencement of s.35 of Act
OPTIONAL ANCILLARY BENEFITS
18.1
Conversion of optional ancillary contributions
TRANSFERS AND PURCHASES
19
Transfer of commuted value of a deferred pension
20
Retirement savings arrangements
21
Transfer to locked-in retirement account
22
Transfer to life income fund
23
Purchase of life or deferred life annuities
24
Subsequent transfer from retirement savings arrangement or life annuity
24.1
Requirements relating to subsection 33(3) of the Act
25
Repealed
WITHDRAWALS
25.1
Exemptions from s.56(1) of the Act
25.2
Exemptions from s.56(1) of the Act
25.3
Withdrawal from locked-in retirement account
25.31
A defined contribution...
VARIATION IN PAYMENTS FOR DISABILITY
25.4
Variation in payments for disability
RECOMMENCEMENT OF EMPLOYMENT
25.5
Pension plan provisions on recommencement of employment
JOINT AND SURVIVOR PENSIONS
26
Waiver to joint and survivor pension and revocation of waiver
PRE-RETIREMENT DEATH BENEFITS
26.1
Pre-retirement death benefits
BREAKDOWN OF A MARRIAGE OR COMMON-LAW PARTNERSHIP
27
Date of marriage or common-law partnership
28
Calculation of divisible portion
29
Calculation of commuted value
30
Calculation of spouse’s portion or common-law partner’s portion
31
Revaluation of contributions and pension benefit
32
Division and transferability of non-commutable annuity
33
Statement on breakdown of marriage or common-law partnership
34
Applicability of transfer restrictions to spouse’s portion or common-law partner’s portion
CONTRIBUTIONS
35
Contributions to be made by employer
36
Special payments by employer
36.1
Contributions to the reserve account
37
Fixed contributions by employer to a defined benefit pension plan
38
Application of actuarial gain
39
Application of solvency gain
40
Payment of escalated adjustment
41
If an employer...
42
Post-termination contribution
LETTERS OF CREDIT
42.001
Letters of credit
EXEMPTIONS - SOLVENCY SPECIAL PAYMENTS
42.01
Application
42.1
Exemptions and limitations
42.2
Notice and reply procedure for consent
42.3
Notice of results
42.4
Recording of exemption
42.5
Subsequent notice
INTEREST
43
For the purposes...
INVESTMENT
44
In this section
45
If the investment...
46
Exemptions from sections 44 and 45
46.1
Exemptions from sections 44 and 45
LOCKING-IN
46.2
Repealed
SURPLUS
47
Calculation of surplus
48
Payment of surplus to employer
WIND-UP OF A PENSION PLAN
49
Wind-up of a pension plan
50
Distribution where insufficient funds
50.1
Where a plan...
50.2
Within sixty days...
SALES AND TRANSFERS
51
In this section...
52
Subject to subsections...
NEW PLANS
53
Request for consent to transfer to new plan
54
Transfer from a defined benefit plan to a defined contribution plan
RECORDS
55
Subject to subsection (2),...
GOVERNANCE OF PENSION PLANS
55.1
Governance policy of pension plan
FEES
56
Fees
57
Commencement
SCHEDULE A
LETTERS OF CREDIT
Form 1
Form 2
Form 3
Form 3.01
Form 3.02
Form 3.1
Form 3.2
Form 3.3
Form 3.4
Form 3.5
Form 3.6
Form 3.7
Form 4
Form 4.1
Form 4.2
Form 5
Form 6
Form 7
Form 8