Books and registers

The internal by-laws must set out rules covering books and registers for the plan and its administration.

These documents are crucial to plan administration and accounting, and contain legal and financial information. They must be kept for evidentiary, monitoring or consultation purposes. They include (but are not limited to):

  • register of interests
  • register of contributions
  • register of benefits
  • register of administration costs
  • files on the members and beneficiaries (information used to calculate benefits, choice of pension, form concerning the spouse's renunciation, designation of beneficiary, judgment of divorce, etc.).

The internal by-laws should include measures to ensure the reliability and completeness of all books and registers. These measures must address the authenticity, accessibility and updating of documents, the protection of personal information and the retention of documents (security and archiving of data).

For more information about other subjects that the internal by-laws must cover, refer to:

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