Amendments requiring the authorization or approval of Retraite Québec

The plan administrator must obtain the Retraite Québec's authorization or approval to give effect to the amendments below:

Type of amendment Supplemental Pension Plans Act This link will open in a new window. reference
Amendment reducing benefits retroactively

section 20

Plan conversion

section 22

Substitution of an employer party to the plan

section 22

Non-uniform employer contribution rate or percentage

section 41

Employer contributions or benefits that vary according to the number of years of employment or credited service

section 57

Actuarial assumptions determined by the plan

section 61

Pension supplement not included in a deferred pension

section 68

A fiscal year for a plan that is other than 12 months in length

section 160

Division of the plan's assets and liabilities

sections 194 et 195

Merger of the assets and liabilities of several plans

sections 194 et 196

Withdrawal of an employer

section 198

Note that...

In all cases, the administrator must indicate the type of amendment in the application for registration of an amendment to a pension plan.

Amending an SIPP

The contents of this page do not apply to simplified pension plans (SIPPs). Find out more about amending an SIPP.

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