Information on the Annual Information Return (AIR)

Changes to the 2021 Annual Information Return

  • The maximum amount of required fees increases to $166 000.
  • The required fees per member or beneficiary (line 15) are now $11.60.
  • A line has been added in the Determining the requirement of a financial audit section so that a distinction can be made between the date on which the last annual meeting was held and the date on which the audit was obtained, for plans that meet the requirements for such an exemption.

Plans subject to a financial report audit

If the plan is subject to a financial report audit, the questions in section 3.3, Determining the requirement of a financial audit, will not be available. The auditor must provide the explanations requested on lines 387 through 389 in the Consult, verify and submit the AIR section of the annual information return.

Under certain conditions This link will open in a new window.,  a plan can be exempted from the financial report audit for the fiscal year covered by the annual return. The plan administrator must have informed the members and beneficiaries first, in the notice calling the annual meeting and during the meeting, of its intention not to have the financial report audited and of their right to decide otherwise. The audit can be waived if, during the meeting, less than one-third of the members and beneficiaries are opposed to it. In that case, section 3.3, Determining the requirement of a financial audit, must be completed by the plan's representative or by the persons authorized to complete the AIR.

Schedule for the Canada Revenue Agency (CRA)

As long as the AIR has not been submitted to Retraite Québec, you can complete the schedule for the CRA through the SPP Portal. When sending the AIR to Retraite Québec, the schedule will be sent to the CRA at the same time and will be available for consultation in the "Add or consult a document" section of the AIR.

Once the AIR is sent to Retraite Québec, you can no longer complete the schedule for the CRA through the SPP Portal. In that case, you must use the form This link will open in a new window. available on the CRA website and send it directly. You must not send it to Retraite Québec.

For any question regarding this schedule, please contact the CRA's Registered Plans Directorate directly at 1 800 267-3100.

Context-sensitive help and validation of data

The help boxes (context-sensitive help) are positioned on each line or section that requires explanation; they serve to guide users in correctly completing the online return.

A validation function makes it possible to verify the information and correct any errors before submitting the AIR.

If needed, you can consult the Guide to the Annual Information Return This link will open in a new window., which contains all the help boxes for each section of the SPP Portal, including those of the most recent AIR.

Declaration by the plan administrator's representative

The administrator's representative must confirm, before submitting the AIR, that the plan administrator has considered and can attest to the accuracy and veracity of the information contained therein. This declaration replaces the signature. 

Submit the AIR and the documents required to complete the return online

The AIR must be sent online through the SPP Portal. The related documents, including the independent auditor's report and the report on supplementary matters, can be added at all times in the "Add or consult a document" subsection of the "AIR" section.

With the exception of persons authorized to send documents, any person that has access to the SPP Portal can add documents to the AIR in that subsection.

Important

Only the administrator's representative is authorized to submit the AIR. Therefore, it is important to inform us quickly by email or through the SPP Portal electronic messaging service of any change regarding the administrator's representative.

Information on pension committee members

Information concerning the plan administrator, including the contact information of pension committee members, can be updated at any time through the SPP Portal. Only the administrator's representative and persons authorized to complete the annual information return have access to the information and are able to update it.

Note that

In order for Retraite Québec to ensure that the makeup of the pension committee complies with the Supplemental Pension Plans Act, the type of designation must be selected for each member. For more information, consult the Pension committee section of the Guide to the Annual Information Return This link will open in a new window.; an example is shown to help you choose the appropriate type of designation.

Contacting Retraite Québec

If you have access to the SPP Portal, please use the electronic messaging service to contact the Retraite Québec's Direction générale des régimes complémentaires de retraite. Otherwise, you can contact us:

Important

Letters that were previously sent by mail will now be filed in the SPP Portal in PDF format in the Documents section, not in the Inbox section. Retraite Québec no longer sends letters by mail, except to recipients who do not have access to the SPP Portal.

Useful links:

The SPP Portal simplifies the steps you take with us. Use it!
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