Fee Schedule

The fees applicable to a supplemental pension plan, a locked-in retirement account (LIRA) or a life income fund (LIF) are established in conformity with the Regulation respecting supplemental pension plans This link will open in a new window., or the Regulation respecting voluntary retirement savings plans This link will open in a new window., which sets the fees payable to Retraite Québec.

Annual information return

Return for a pension plan with an actuarial valuation note

End of the fiscal year:

From 31 December 2018 to 30 December 2019
$500 + $10.25
per active member, non-active member and beneficiary (maximum = $100 000)

From 31 December 2017 to 30 December 2018
$500 + $9.95
per active member, non-active member and beneficiary (maximum = $100 000)

From 31 December 2016 to 30 December 2017
$500 + $9.85
per active member, non-active member and beneficiary (maximum = $100 000)

For previous years, contact Retraite Québec.

PENALTIES

A penalty of 10% for each complete month of delay is applied, up to a maximum set by the regulation.

Retraite Québec will inform the administrator of any penalties.

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Return for a pension plan without an actuarial valuation note

End of the fiscal year:

From 31 December 2018 to 30 December 2019
$250 + $10.25
per active member, non-active member and beneficiary (maximum = $100 000)

From 31 December 2017 to 30 December 2018
$250 + $9.95
per active member, non-active member and beneficiary (maximum = $100 000)

From 31 December 2016 to 30 December 2017
$250 + $9.85
per active member, non-active member and beneficiary (maximum = $100 000)

For previous years, contact Retraite Québec.

PENALTIES

A penalty of 10% for each complete month of delay is applied, up to a maximum set by the regulation.

Retraite Québec will inform the administrator of any penalties.

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Return for a simplified pension plan

$1000 + $5.00 per active member

PENALTIES

A penalty of 10% for each complete month of delay is applied, up to a maximum set by the regulation.

Retraite Québec will inform the administrator of any penalties.

Return for a VRSP

$1000 + $5 per member

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Actuarial valuation report or notice concerning the financial position of the plan

PENALTIES

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.

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Registration of a new pension plan

Registration of a new plan with actuarial valuation note

Date of the application for registration:

From 31 December 2018 to 30 December 2019
$500 + $10.25
per active member, non-active member and beneficiary (maximum = $100 000)

From 31 December 2017 to 30 December 2018
$500 + $9.95
per active member, non-active member and beneficiary (maximum = $100 000)

For previous years, contact Retraite Québec.

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Registration of a new plan without actuarial valuation note

Date of the application for registration:

From 31 December 2018 to 30 December 2019
$250 + $10.25
per active member, non-active member and beneficiary (maximum = $100 000)

From 31 December 2017 to 30 December 2018
$250 + $9.95
per active member, non-active member and beneficiary (maximum = $100 000)

For previous years, contact Retraite Québec.

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Registration of a new simplified pension plan

$1500

Registration of a new VRSP

$1500

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Registration of a flexible component

$1000

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Termination of a pension plan

Termination of a plan with an actuarial valuation note

Termination date:

From 31 December 2018 to 30 December 2019
$500 + $20.50
per active member, non-active member and beneficiary (maximum = $100 000)

From 31 December 2017 to 30 December 2018
$500 + $19.90
per active member, non-active member and beneficiary (maximum = $100 000)

From 31 December 2016 to 30 December 2017
$500 + $19.70
per active member, non-active member and beneficiary (maximum = $100 000)

For previous years, contact Retraite Québec.

PENALTIES

A penalty of 10% for each complete month of delay is applied, up to a maximum set by the regulation.

Retraite Québec will inform the administrator of any penalties.

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Termination of a plan without an actuarial valuation note

Termination date:

From 31 December 2018 to 30 December 2019
$250 + $20.50
per active member, non-active member and beneficiary (maximum = $100 000)

From 31 December 2017 to 30 December 2018
$250 + $19.90
per active member, non-active member and beneficiary (maximum = $100 000)

From 31 December 2016 to 30 December 2017
$250 + $19.70
per active member, non-active member and beneficiary (maximum = $100 000)

For previous years, contact Retraite Québec.

PENALTIES

A penalty of 10% for each complete month of delay is applied, up to a maximum set by the regulation.

Retraite Québec will inform the administrator of any penalties.

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Termination of a simplified pension plan

$1000

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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 )

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Search for an untraceable member or beneficiary

$20 for each name listed in the application.

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LIRA / LIF

$1000 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.

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  • A pension plan with an 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 an 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.
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