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Registered Plans Directorate Technical Manual
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Table of contents
Chapter 1
- 1 147.1(1), 248(1), 8300(1), 8500 – Definitions
- 1.1 Actuary – 147.1(1)
- 1.2 Active Member – 8500(1), 8500(7)
- 1.3 Additional Voluntary Contributions (AVCs) – 248(1)
- 1.4 Administrator – 147.1(1)
- 1.5 Average Consumer Price Index – 8500(1)
- 1.6 Average Wage – 147.1(1)
- 1.7 Beneficiary – 8500(1)
- 1.8 Benefit Provision – 8500(1)
- 1.9 Bridging Benefits – 8500(1)
- 1.10 Certifiable Past Service Event – 8300(1)
- 1.11 Common-law Partner – 248(1)
- 1.12 Compensation – 147.1(1)
- 1.13 Complete Period of Reduced Services – 8300(1)
- 1.14 Connected Person – 8500(3)
- 1.15 Consumer Price Index (CPI) – 8500(1)
- 1.16 Defined Benefit Limit – 8500(1)
- 1.17 Defined Benefit Provision – 147.1(1)
- 1.18 Dependant – 8500(1)
- 1.19 Disabled – 8500(1)
- 1.20 Eligible Period of Reduced Pay – 8500(1)
- 1.21 Eligible Period of Temporary Absence – 8500(1)
- 1.22 Eligible Survivor Benefit Period – 8500(1)
- 1.23 Grandfathered Plan – 8500(1)
- 1.24 Lifetime Retirement Benefits – 8500(1)
- 1.25 Member – 147.1(1), 8300(1)
- 1.26 Money Purchase Limit – 147.1(1)
- 1.27 Money Purchase Provision – 147.1(1)
- 1.28 Multi-employer Plan – 147.1(1), 8500(1)
- 1.29 Participating Employer – 147.1(1)
- 1.30 Past Service Event – 147.1(1), 8300(1), 8300(2)
- 1.31 Pensionable Service – 8500(1)
- 1.32 Period of Disability – 8500(1)
- 1.33 Pre-reform Service & Post-reform Service
- 1.34 Public Safety Occupation – 8500(1)
- 1.35 Retirement Benefits – 8500(1)
- 1.36 Single Amount – 147.1(1)
- 1.37 Specified Multi-employer Plan – 147.1(1)
- 1.38 Spouse – 8500(5), 252(3)
- 1.39 Surplus – 8500(1) & (1.1)
- 1.40 Totally and Permanently Disabled – 8500(1)
- 1.41 Wage Measure – 147.1(1)
- 1.42 Year's Maximum Pensionable Earnings (YMPE) – 8500(1)
- 1.43 8500(7) – Deemed Contribution
Chapter 2
- 2 147.1 – Registered Pension Plan
- 2.1 147.1(2) – Registration of the Plan
- 2.2 147.1(3) – Deemed Registration
- 2.3 147.1(4) – Acceptance of Amendments
- 2.4 147.1(5) – Additional Conditions
- 2.5 147.1(6) – Administrator
- 2.6 147.1(7) – Obligations of the Administrator
- 2.7 147.1(8) – PA Limits
- 2.8 147.1(9) PA Limits - Multi-Employer Plans
- 2.9 147.1(10) – Past Service Benefits
- 2.10 147.1(11) – Revocation of Registration – Notice of Intention
- 2.11 147.1(12) – Notice of Revocation
- 2.12 147.1(13) – Revocation of Registration
- 2.13 147.1(14) – Anti-Avoidance - Multi-Employer Plans
- 2.15 147.1(16) – Separate Liability for Obligations
- 2.16 147.1(17) – Superintendent of Financial Institutions
- 2.17 147.1(18) – Regulations
Chapter 3
- 3 147.2 – Pension Plan Contributions
Chapter 4
- 4 147.3 – Transfers
- 4.1 147.3(1) – Money Purchase to Money Purchase, RRSP or RRIF
- 4.2 147.3(2) – Money Purchase to Defined Benefit
- 4.3 147.3(3) – Defined Benefit to another Defined Benefit
- 4.4 147.3(4) – Defined Benefit to Money Purchase, RRSP or RRIF
- 4.5 147.3(4.1) – Transfer of Surplus – Defined Benefit to Money Purchase
- 4.6 147.3(5) – To an RPP, RRSP or RRIF for Spouse, Common-law Partner on the Breakdown of Marriage or Common-law Partnership
- 4.7 147.3(6) – Pre-1991 Contributions
- 4.8 147.3(7) – Lump Sum Benefits on Death
- 4.9 147.3(7.1) – Money Purchase Plan replaces Money Purchase Plan
- 4.10 147.3(8) – Money Purchase Plan Replaces Defined Benefit Plan
- 4.11 147.3(9) & 147.3(10)– Taxation of Amount Transferred
- 4.12 147.3(11) – Division of Transferred Amount
- 4.13 147.3(12) – Restriction Concerning Transfers
- 4.14 147.3(13) – Excess Transfer
- 4.15 147.3(13.1) – Withdrawal of an Excess Transfer to RRSPs or RRIFs
- 4.16 147.3(14) – Deemed as a Transfer
- 4.17 147.3(14.1) – Transfer of Property Between Provisions
Chapter 5
Chapter 6
- 6 8303, 8308, 8401, 8402 & 8409 – Pension Adjustments, Reporting & Annual Information Returns
- 6.1 8303(6) – Qualifying Transfers
- 6.2 8303(7) – Deemed Payment
- 6.3 8303(10) – Benefits in Respect of Foreign Service
- 6.4 8308(7) – Loaned Employees
- 6.5 8401 – Pension Adjustment Reporting
- 6.6 8402 – Past Service Pension Adjustment Reporting
- 6.7 8409 – Annual Information Returns
- 6.8 8409(3) – Notification of Final Distribution of Plan Assets
Chapter 7
- 7 8501 – Prescribed Conditions for Registration
- 7.1 8501(1) – Conditions for Registration
- 7.2 8501(2) – Conditions Applicable to Registered Pension Plans
- 7.3 8501(3) – Permissive Rules
- 7.4 8501(4) – Supplemental Plans
- 7.5 8501(5) – Benefits Payable after Breakdown of Marriage or Common-law Partnership
- 7.6 8501(6) – Indirect Contributions
- 7.7 8501(6.1) & 8501(6.2) – Member Contributions for Unfunded Liability
- 7.8 8501 (7) – Benefits Provided with Surplus on Plan Wind-Up
Chapter 8
- 8 8502 – Conditions Applicable to all Pension Plans
- 8.1 8502(a) – Primary Purpose
- 8.2 8502(b) – Permissible Contributions
- 8.3 8502(c) – Permissible Benefits
- 8.4 8502(d) – Permissible Distributions
- 8.5 8502(e) – Payment of Pension
- 8.6 8502(f) – Assignment of Rights
- 8.7 8502(g) – Funding Media
- 8.8 8502(h) – Investments
- 8.9 8502(i) – Borrowing
- 8.10 8502(j) – Determination of Amounts
- 8.11 8502(k) – Transfer of Property Between Provisions
- 8.12 8502(l) – Appropriate Pension Adjustments
- 8.13 8502(m) – Participants in GSRAs
Chapter 9
- 9 8503(1) & 8503(2) – Defined Benefit Provisions
- 9.1 8503(1) – Net Contribution Account
- 9.2 8503(2) – Permissible Benefits
- 9.3 8503(2)(a) – Lifetime Retirement Benefits
- 9.3.1 8503(2)(a)(i) – Death Benefits
- 9.3.2 8503(2)(a)(ii) – Cost-of-living Adjustments
- 9.3.3 8503(2)(a)(iii) – Ad Hoc Increases
- 9.3.4 8503(2)(a)(iv) – Additional Lifetime Retirement Benefits
- 9.3.5 8503(2)(a)(v) – Early Retirement
- 9.3.6 8503(2)(a)(vi) – Disability Benefits
- 9.3.7 8503(2)(a)(vii) – Optional Forms – Increased
- 9.3.8 8503(2)(a)(viii) – Optional Forms – Decreased
- 9.3.9 8503(2)(a)(ix) – Postponed Retirement
- 9.3.10 8503(2)(a)(x) – Adjustments Approved by the Minister
- 9.4 8503(2)(b) – Bridging Benefits
- 9.5 8503(2)(c) – Guarantee Period
- 9.6 8503(2)(d) Post-retirement Survivor Benefits
- 9.7 8503(2)(e) – Pre-retirement Survivor Benefits
- 9.8 8503(2)(f) – Pre-Retirement Survivor Benefits – Alternative Rule
- 9.9 8503(2)(g) – Pre-Retirement Survivor Benefits – Guarantee Period
- 9.10 8503(2)(h) – Lump Sum Payments on Termination
- 9.11 8503(2)(i) Commuted Value – Pre-retirement Death
- 9.12 8503(2)(j) – Lump Sum Payment on Death
- 9.13 8503(2)(k) – Additional Post-retirement Death Benefits
- 9.14 8503(2)(l) – Additional Bridging Benefits
- 9.15 8503(2)(l.1) – Survivor Bridging Benefits
- 9.16 8503(2)(m) – Commutation of Benefits
- 9.17 8503(2)(n) – Commutation – Beneficiary's Benefits
- 9.18 8503(2.1) – Rule for Commutation of Benefits
Chapter 10
- 10 8503(3) – Conditions Applicable to Benefits
- 10.1 8503(3)(a) – Eligible Service
- 10.2 8503(3)(b) – Benefit Accruals After Pension Commencement
- 10.3 8503(3)(c) – Early Retirement
- 10.4 8503(3)(d) Increased Benefits for Disabled Member
- 10.5 8503(3)(e) – Pre-1991 Benefits
- 10.6 8503(3)(f) – Determination of Retirement Benefits
- 10.7 8503(3)(g) – Benefit Accrual Rate
- 10.8 8503(3)(h) – Increase in Accrued Benefits
- 10.9 8503(3)(i) – Increase in Accrued Benefits – Part-Time Member
- 10.10 8503(3)(j) – Offset Benefits
- 10.11 8503(3)(k) – Bridging Benefits – Cross-plan Restriction
- 10.12 8503(3)(l) – Division of Benefits on Breakdown of the Marriage or Common-Law Partnership
Chapter 11
- 11 8503(4) to 8503(15) – Additional Conditions
- 11.1 8503(4)(a) – Member Contributions
- 11.2 8503(4)(b) – Pre-payment of Member Contributions
- 11.3 8503(4)(c) – Reduction in Benefits and Return of Contributions
- 11.4 8503(4)(d) – Undue Deferral of Payment
- 11.5 8503(4)(e) & (f) – Evidence of Disability
- 11.6 8503(5) – Waiver of Member Contribution Condition
- 11.7 8503(6) – Pre-retirement Death Benefits
- 11.8 8503(7) – Commutation of Lifetime Retirement Benefits
- 11.9 8503(7.1) – Bridging Benefits and Elections
- 11.10 8503(8) – Suspension or Cessation of Pension
- 11.11 8503(9) – Re-employed Member
- 11.12 8503(10) – Re-employed Member - Rules not Applicable
- 11.13 8503(11) – Re-employed Member - Anti-avoidance
- 11.14 8503(12) – Limits Dependent on Consumer Price Index
- 11.15 8503(13) – Statutory Plans – Special Rules
- 11.16 8503(14) – Artificially Reduced Pension Adjustment
- 11.17 8503(15) – Past Service Employer Contribution
- 11.18 8503(16) – Definitions for the Purpose of Phased Retirement Benefits
- 11.19 8503(17) – Bridging Benefits Payable on a Stand-alone Basis
- 11.20 8503(18) – Rules of Application
- 11.21 8503(19) – Benefit Accruals after Pension Commencement
- 11.22 8503(20) – Redetermination of Benefits
- 11.23 8503(21) – Rules of Application
- 11.24 8503(22) – Anti-Avoidance
- 11.25 8503(23) – Cross-plan Rules
- 11.26 8503(24) and (25) – Associated Defined Benefit Provisions
Chapter 12
- 12 8504 – Maximum Benefits
- 12.1 8504(1) – Lifetime Retirement Benefits
- 12.2 8504(2) – Highest Average Compensation
- 12.3 8504(3) – Alternative Compensation Rules
- 12.4 8504(4) – Part-time Employees
- 12.5 8504(5) – Retirement Benefits Before Age 65
- 12.6 8504(6) – Pre-1990 Benefits
- 12.7 8504(7) – Limit Not Applicable
- 12.8 8504(8) – Cross-plan Restrictions
- 12.9 8504(9) – Associated Defined Benefit Provisions
- 12.10 8504(10) – Excluded Benefits
- 12.11 8504(13) – Alternative CPI Indexing
Chapter 13
- 13 8505 – Additional Benefits on Downsizing
- 13.1 8505(1) – Downsizing Program
- 13.2 8505(2) – Applicability of Downsizing Rules
- 13.3 8505(2.1) – Qualifying Individual – Exclusion
- 13.4 8505(3) – Additional Lifetime Retirement Benefits
- 13.5 8505(4) – Early Retirement Reduction
- 13.6 8505(5) – Exception for Future Benefits
- 13.7 8505(6) – Alternative CPI Indexing
- 13.8 8505(7) – Exclusion from Maximum Pension Rules
- 13.9 8505(8) – Exemption from Past Service Contribution Rule
Chapter 14
- 14 8506 – Money Purchase Provisions
- 14.1 8506(1) – Permissible Benefits
- 14.1.1 8506(1)(a) – Lifetime Retirement Benefits
- 14.1.2 8506(1)(b) – Bridging Benefits
- 14.1.3 8506(1)(c) – Guarantee Period
- 14.1.4 8506(1)(d) – Post-retirement Survivor Benefits
- 14.1.5 8506(1)(e) – Pre-retirement Survivor Benefits
- 14.1.6 8506(1)(e.1) – Variable Benefits
- 14.1.7 8506(1)(f) – Payment from Account
- 14.1.8 8506(1)(g) – Payments from Account After Death
- 14.1.9 8506(1)(h) – Commutation of Benefits
- 14.1.10 8506(1)(i) – Commutation of Benefits After Death
- 14.2 8506(2) – Additional Conditions
- 14.2.1 8506(2)(a) – Employer Contributions Acceptable to the Minister
- 14.2.2 8506(2)(b) – Employer Contributions with Respect to Particular Members
- 14.2.3 8506(2)(b.1) – Allocation of Employer Contributions
- 14.2.4 8506(2)(c) – Employer Contributions not Permitted
- 14.2.5 8506(2)(c.1) – Contributions not Permitted
- 14.2.6 8506(2)(d) – Return of Contributions
- 14.2.7 8506(2)(e) – Allocation of Earnings
- 14.2.8 8506(2)(f) – Payment or Reallocation of Forfeited Amounts
- 14.2.9 8506(2)(g) – Retirement Benefits
- 14.2.10 8506(2)(h) – Undue Deferral of Payment – Death of the Member
- 14.2.11 8506(2)(i) –Undue Deferral of Payment – Death of a Specified Beneficiary
- 14.3 8506(2.1) – Alternative Method for Allocating Employer Contributions
- 14.4 8506(3) – Reallocation of Forfeitures
- 14.5 8506(4) – Non-Payment of Minimum Amount – Plan Revocable
- 14.6 8506(5) – Minimum Amount
- 14.7 8506(6) – When the Minimum Amount is Nil
- 14.8 8506(7) – Specified Beneficiary
Chapter 15
- 15 8507 & 8508 – Periods of Reduced Pay & Salary Deferral Leave Plan
- 15.1 8507(1) – Prescribed Compensation
- 15.2 8507(2) – Additional Compensation in Respect of Qualifying Period
- 15.3 8507(3) – Qualifying Periods and Periods of Parenting
- 15.4 8507(4) – Cumulative Additional Compensation Fraction
- 15.5 8507(5) – Additional Compensation Fraction
- 15.6 8507(6) – Exclusion of Subperiods
- 15.7 8507(7) – Complete Period of Reduced Pay
- 15.8 8508 – Salary Deferral Leave Plan
Chapter 16
- 16 8509 – Transition Rules
- 16.1 8509(1) – Prescribed Conditions Applicable before 1992 to Grandfathered Plans
- 16.2 8509(2) – Post-91 Conditions for Grandfathered Plan
- 16.3 8509(3) – Additional Prescribed Conditions for Grandfathered Plan After 1991
- 16.4 8509(4) & (4.1) –Defined Benefits Under Grandfathered Plan Exempt from Conditions
- 16.5 8509(4.1) – Benefits under Grandfathered Plan – Pre-1992 Disability
- 16.6 8509(5) – Conditions not Applicable to Grandfathered Plan
- 16.8 8509(7) – Limit on Pre-age 65 Benefits
- 16.9 8509(8) – Benefit Accrual Rate Greater Than 2%
- 16.10 8509(9) – Benefits Under Plan Other Than Grandfathered Plan
- 16.11 8509(10) –Money Purchase Benefits Exempt from Conditions
- 16.12 8509(10.1) – Stipulation Not Required for Pre-1992 Plans
- 16.13 8509(11) – Benefits Acceptable to Minister
- 16.14 8509(12) – PA Limits – 1996 to 2002
Chapter 17
- 17 8510 – Multi-employer Plan and Specified Multi-employer Plan
- 17.1 8510(1) – Definition of a Multi-employer Plan (MEP)
- 17.2 8510(2) – Definition of a Specified Multi-employer Plan (SMEP)
- 17.3 8510(3) – Qualification as a Specified Multi-employer Plan
- 17.4 8510(4) – Minister’s Notice
- 17.5 8510(5) – Special Rules – MEPs
- 17.6 8510(6) – Special Rules – SMEPs
- 17.7 8510(7) – Additional Prescribed Conditions
- 17.8 8510(8) – Purchase of Additional Benefits
Chapter 18
Chapter 19
- 19 8515 & 8516 – Special Rules for Designated Plans & Eligible Contributions
- 19.1 8515(1) – Designated Plan
- 19.2 8515(2) – Designated Plan in Previous Year
- 19.3 8515(3) – Exceptions
- 19.4 8515(4) – Specified Individual
- 19.5 8515(5) – Eligible Contributions
- 19.6 8515(6) – Funding Restriction
- 19.7 8515(7) – Maximum Funding Valuation
- 19.8 8515(9)- Member Contributions
- 19.9 8516(1) – Prescribed Contribution
- 19.10 8516(2) – Funding on Termination Basis
- 19.11 8516(3) – Contributions Required by Pension Benefits Legislation
Chapter 20
- 20 8517 – Transfer – Defined Benefit to Money Purchase
- 20.1 8517(1) – Prescribed Amount
- 20.2 8517(2) – Minimum Prescribed Amount
- 20.3 8517(3) – Plan Wind-up or Replacement
- 20.4 8517(3.1) – Benefits Provided with Surplus on Wind-up
- 20.5 8517(4) – Amounts of Lifetime Retirement Benefits Commuted
- 20.6 8517(5) – Normalized Pension
- 20.7 8518(2) – Pension Adjustment Limits
