Laws and regulations applicable to supplemental pension plans

Supplemental pension plans (SPP) are subject to the Income Tax Act This link will open in a new window., which is monitored by the Canada Revenue Agency This link will open in a new window..

Many SPPs are also subject to a provincial or federal pension plan act and are therefore monitored by another agency.

SPPs monitored by Retraite Québec

These SPPs include plans offered by employers in the private and municipal sectors, and certain plans in the parapublic sector, whose activities fall under provincial jurisdiction. They are subject to the Supplemental Pension Plans Act This link will open in a new window.and the regulations concerning supplemental pension plans.

SPPs administered by Retraite Québec

These SPPs are pension plans for public or parapublic organizations in Québec. The plans apply to employees in the Québec public service, the health and education systems, the Sûreté du Québec, peace officers, elected municipal officials, judges of the Court of Québec, etc. Each of the plans is subject to a Québec law specific to the employees affected. For more details on the subject, contact Retraite Québec.

SPPs supervised by a monitoring agency in Canada having a similar mandate to that of Retraite Québec

Where a pension plan includes workers in Québec and also in other provinces or territories, the plan may be monitored by another agency having a similar mandate to that of Retraite Québec. In such a case, the agency must ensure, on behalf of Retraite Québec, that the rights of Québec workers are in conformity with the Supplemental Pension Plans Act.

Below is the list of the agencies having a similar mandate to that of Retraite Québec as well as their respective laws.


Provinces or Territories Applicable Laws Agencies
Alberta Employment Pension Plans Act This link will open in a new window. Treasury Board and Finance - Office of the Alberta Superintendent of Pensions This link will open in a new window.
British Columbia Pension Benefits Standards Act This link will open in a new window. Financial Institutions Commission  Superintendent of PensionsThis link will open in a new window.
Manitoba The Pension Benefits Act This link will open in a new window. Manitoba Finance – Office of the Superintendent – Pension Commission This link will open in a new window.
New Brunswick Pension Benefits Act This link will open in a new window. Financial and Consumer Services Commission - Office of the Superintendent of Pensions This link will open in a new window.
Newfoundland and Labrador Pension Benefits Act, 1997 This link will open in a new window. Service NL This link will open in a new window.
Nova Scotia The Pension Benefits Act This link will open in a new window. Finance and Treasury Board  Nova Scotia Office of the Superintendent of Pensions This link will open in a new window.
Ontario Pension Benefits Act This link will open in a new window. Financial Services Commission of Ontario This link will open in a new window.
Québec Supplemental Pension Plans Act Retraite Québec
Saskatchewan The Pension Benefits Act, 1992 This link will open in a new window.

Financial and Consumer Affairs Authority :

Yukon, Northwest Territories and Nunavut Pension Benefits Standards Act, 1985 This link will open in a new window. note 1 Office of the Superintendent of Financial Institutions Canada This link will open in a new window.

Note 1 : This law also applies to pension plans offered by employers in the private sector whose activities fall under federal jurisdiction (banks, interprovincial transport and telecommunications companies, etc.).

SPPs in the private sector under federal jurisdiction

These SPPs are plans from private organizations whose activities fall under federal jurisdiction. Those plans apply to employees in banks, interprovincial transport or telecommunications companies, etc. They are subject to the Pension Benefits Standards Act, 1985 This link will open in a new window. and are monitored by the Office of the Superintendent of Financial Institutions This link will open in a new window..

SPPs in the public sector under federal jurisdiction

These plans apply to employees in the federal public service, the Canadian Forces, the Royal Canadian Mounted Police, etc. Each of the plans is subject to a specific federal law and administered by a specific organization according to the category of employees affected. For more details on the subject, contact the Government of Canada This link will open in a new window..

To find out more...

Jurisprudence Doctrine

Other useful link

Flash Retirement

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