Fee Schedule
Annual information return
End of the fiscal year:
From 31 December 2011 to 30 December 2012
500 $ + 8,90 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
From 31 December 2010 to 30 December 2011
500 $ + 8,60 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
From 31 December 2009 to 30 December 2010
500 $ + 8,40 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
For previous years, contact the Régie.
PENALTIES
A penalty of 10% for each complete month of delay is applied, up to a maximum set by the regulation.
The Régie informs the administrator of any penalties.
Annual information return
End of the fiscal year:
From 31 December 2011 to 30 December 2012
250 $ + 8,90 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
From 31 December 2010 to 30 December 2011
250 $ + 8,60 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
From 31 December 2009 to 30 December 2010
250 $ + 8,40 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
For previous years, contact the Régie.
PENALTIES
A penalty of 10% for each complete month of delay is applied, up to a maximum set by the regulation.
The Régie informs the administrator of any penalties.
Annual information return
Simplified pension plan
1 000 $ + 4,50 $ per active member
PENALTIES
A penalty of 10% for each complete month of delay is applied, up to a maximum set by the regulation.
The Régie informs the administrator of any penalties.
Actuarial valuation
PENALTIES
Date of the actuarial valuation:
After 30 December 2009
For each complete month of delay, 20% of the fees for the annual information return that covers the last fiscal year ended as at the date of the actuarial valuation, up to a maximum of 100% of those fees.
Registration of a new pension plan
Date of the application for registration:
From 31 December 2011 to 30 December 2012
500 $ + 8,90 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
From 31 December 2010 to 30 December 2011
500 $ + 8,60 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
For previous years, contact the Régie.
Registration of a new pension plan
Date of the application for registration:
From 31 December 2011 to 30 December 2012
250 $ + 8,90 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
From 31 December 2010 to 30 December 2011
250 $ + 8,60 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
For previous years, contact the Régie.
Registration of a new simplified pension plan
Date of the application for registration:
From 31 December 2011 to 30 December 2012
1 000 $ + 5,70 $ per active member
From 31 December 2010 to 30 December 2011
1 000 $ + 5,50 $ per active member
For previous years, contact the Régie.
Registration of a flexible component
1 000 $
Termination of a pension plan
Termination date:
From 31 December 2011 to 30 December 2012
500 $ + 17,80 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
From 31 December 2010 to 30 December 2011
500 $ + 17,20 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
From 31 December 2009 to 30 December 2010
500 $ + 16,80 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
For previous years, contact the Régie.
PENALTIES
A penalty of 10% for each complete month of delay is applied, up to a maximum set by the regulation.
The Régie informs the administrator of any penalties.
Termination of a pension plan
Termination date:
From 31 December 2011 to 30 December 2012
250 $ + 17,80 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
From 31 December 2010 to 30 December 2011
250 $ + 17,20 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
From 31 December 2009 to 30 December 2010
250 $ + 16,80 $ per active member, non-active member and beneficiary (maximum = 100 000 $)
For previous years, contact the Régie.
PENALTIES
A penalty of 10% for each complete month of delay is applied, up to a maximum set by the regulation.
The Régie informs the administrator of any penalties.
Termination of a simplified pension plan
1 000 $
Distribution of the surplus assets of a terminated pension plan
1% of the surplus assets as determined before distribution.
(minimum = 500 $ or the amount of the surplus assets, whichever is lower)
(maximum = 50 000 $)
Search for an untraceable member or beneficiary
20 $ for each name listed in the application.
LIRA / LIF
1 000 $ for the registration of each standard contract.
250 $ before 31 December of each year.
A penalty of 10% of the balance outstanding for each complete month of delay.
- A pension plan with actuarial valuation is a plan to which Chapter X of the Supplemental Pension Plans Act applies. The plan must be the subject of a periodic actuarial valuation. Example: a defined benefit plan.
- A pension plan without actuarial valuation is a plan to which Chapter X of the Supplemental Pension Plans Act does not apply. The plan is not the subject of a periodic actuarial valuation. Examples: a defined contribution plan, an insured plan.