Notice – Audited financial reports for pension plans whose fiscal year ends after 30 December 2011

This notice from the Régie presents the two choices for producing audited financial reports for pension plans whose fiscal year ends after 30 December 2011.

You can consult illustrative auditors' reports on financial reports prepared in accordance with the following:

• framework with no pension obligations, or
• framework with pension obligations

Consult the page
December 2011

Notice – Requirements for producing audited financial statements for pension plans to become more stringent

This notice from the Régie expands on the requirements for producing audited financial statements for pension plans.

It replaces the February 2011 notice by changing the term "reserve" to "modified opinion".

Consult the page 
March 2011

To consult related documents:

• Common position  of the Ordre des comptables agréés du Québec and the Régie
• Independent auditor's report – modified opinion (precisions and model) ( 106 k)

Relief Measures Regarding the 2008 Financial Crisis

Application Guide for Actuaries

This guide describes the specific funding rules that actuaries must take into account in actuarial valuations where relief measures are used. However, it does not take into consideration the amendments to the Regulation respecting measures to reduce the effects of the financial crisis on pensions plans covered by the Supplemental Pension Plans Act approved by Order in Council 1073-2011.

Brief description of the new provisions of the Supplemental Pension Plans Act that concern phased retirement and associations representing plan members and beneficiaries

This document is an example of a notice for plan members and beneficiaries. The plan administrator must enclose such a notice with all annual statements sent for the first plan fiscal year that ends after 20 June 2008.

Activités de formation - Calendrier 2011-2012

(Training activities - 2011-2012 Calendar; French only)

Calendar of the training activities offered by the Régie to pension committee members in 2011-2012.

The 2011-2012 training courses are now over. The 2012-2013 training schedule will be available in late September 2012.

Accueil des nouveaux membres de comités de retraite (calendrier des activités 2011-2012)

(Orientation course for new pension committee members - 2011-2012 Activities calendar; French only)

This introductory course will help you understand the role and responsibilities of pension committee members and become familiar with the administration of pension plans. A registration form is included in the folder.

The registration fee for 2012 is 86,97 $ + 4,35 $ (GST) + 8,68 $ (QST) for a total of 100 $.

The 2011-2012 training courses are now over. The 2012-2013 training schedule will be available in late September 2012.

Cours sur le partage des droits entre conjoints (calendrier des activités 2011-2012)

(Course on partition of benefits between spouses - 2011-2012 Activities calendar; French only)

This course presents everything you need to know to answer questions about partition following separation. A registration form is included in the folder.

The 2011-2012 training courses are now over. The 2012-2013 training schedule will be available in late September 2012.

Cours sur les exigences minimales de la Loi sur les régimes complémentaires de retraite (calendrier des activités 2011-2012)

(Course on the minimum requirements of the Supplemental Pension Plans Act - 2011-2012 Activities calendar; French only)

This introductory course gives an overview of the minimum requirements of the Supplemental Pension Plan Act that you must know about to carry out your duties. A registration form is included in the folder.

The registration fee for 2012 is 86,97 $ + 4,35 $ (GST) + 8,68 $ (QST) for a total of 100 $.

The 2011-2012 training courses are now over. The 2012-2013 training schedule will be available in late September 2012.

Pension plans for the exclusive benefit of persons connected with the employer

This document explains the exemption of a pension plan from the application of virtually all of the provisions of the Supplemental Pension Plans Act. This applies to plans that:

• are exclusively for the benefit of persons connected with the employer, within the meaning of the rules used by the Canada Revenue Agency
• was registered before 5 December 2000.

Contact the Régie concerning plans registered on or after 5 December 2000.

Document préparé à l'intention des membres des comités de retraite

Printed version only
French only

Excerpt from Caisses de retraite et placements

Valuation Guide - Transfer of Benefits between Spouses

This guide gives the mathematical formulas used to calculate the total value of the benefits accumulated in a supplemental pension plan up to the end of the conjugal relationship.