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 
, or the
Regulation respecting voluntary retirement savings plans , which sets the
fees payable to
Retraite Québec.
Annual information return
Return for a pension plan with an actuarial valuation
(Examples: a defined-benefit plan and a target-benefit plan)
End of the fiscal year:
From 31 December 2022 to 30 December 2023
$500 + $11.90 per active member, non-active member and beneficiary
(maximum = $170 000)
From 31 December 2021 to 30 December 2022
$500 + $11.60 per active member, non-active member and beneficiary
(maximum = $166 000)
From 31 December 2020 to 30 December 2021
$500 + $11.00 per active member, non-active member and beneficiary
(maximum = $157 000)
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 regulation.
Retraite Québec will inform the administrator of any penalties.
Return for a pension plan without an actuarial valuation
(Examples: a defined-contribution plan, an insured plan)
End of the fiscal year:
From 31 December 2022 to 30 December 2023
$250 + $11.90 per active member, non-active member and beneficiary
(maximum = $170 000)
From 31 December 2021 to 30 December 2022
$250 + $11.60 per active member, non-active member and beneficiary
(maximum = $166 000)
From 31 December 2020 to 30 December 2021
$250 + $11.00 per active member, non-active member and beneficiary
(maximum = $157 000)
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 regulation.
Retraite Québec will inform the administrator of any penalties.
Return for a simplified pension plan
As at 31 December 2022
$1000 + $5.80 per active member
Penalties
A penalty of 10% for each complete month of delay is applied, up to a maximum set by regulation.
Retraite Québec will inform the administrator of any penalties.
Return for a
VRSP
As at 31 December 2022
$1000 + $5.80 per member
Actuarial valuation report or notice regarding the plan's financial position
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.
Registration of a new pension plan
Registration of a new plan with actuarial valuation
(Examples: a defined-benefit plan and a target-benefit plan)
Date of the application for registration:
From 31 December 2022 to 30 December 2023
$500 + $11.90 per active member, non-active member and beneficiary
(maximum = $170 000)
From 31 December 2021 to 30 December 2022
$500 + $11.60 per active member, non-active member and beneficiary
(maximum = $166 000)
For previous years,
contact Retraite Québec.
Registration of a new plan without an actuarial valuation
(Examples: a defined-contribution plan, an insured plan)
Date of the application for registration:
From 31 December 2022 to 30 December 2023
$250 + $11.90 per active member, non-active member and beneficiary
(maximum = $170 000)
From 31 December 2021 to 30 December 2022
$250 + $11.60 per active member, non-active member and beneficiary
(maximum = $166 000)
For previous years,
contact Retraite Québec.
Registration of a new simplified pension plan
$1500
Registration of a new
VRSP
$1500
Registration of a flexible component
$1000
Termination of a pension plan
Termination of a plan with an actuarial valuation
(Examples: a defined-benefit plan and a target-benefit plan)
Termination date:
From 31 December 2022 to 30 December 2023
$500 + $23.80 per active member, non-active member and beneficiary
(maximum = $170 000)
From 31 December 2021 to 30 December 2022
$500 + $23.20 per active member, non-active member and beneficiary
(maximum = $166 000)
From 31 December 2020 to 30 December 2021
$500 + $22.00 per active member, non-active member and beneficiary
(maximum = $157 000)
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 regulation.
Retraite Québec will inform the administrator of any penalties.
Termination of a plan without an actuarial valuation
(Examples: a defined-contribution plan, an insured plan)
Termination date:
From 31 December 2022 to 30 December 2023
$250 + $23.80 per active member, non-active member and beneficiary
(maximum = $170 000)
From 31 December 2021 to 30 December 2022
$250 + $23.20 per active member, non-active member and beneficiary
(maximum = $166 000)
From 31 December 2020 to 30 December 2021
$250 + $22.00 per active member, non-active member and beneficiary
(maximum = $157 000)
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 regulation.
Retraite Québec will inform the administrator of any penalties.
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)
The fee applies to a pension plan that terminated on 22 September 2021 or before that date.
Termination of a simplified pension plan
$1000
Search for an untraceable member or beneficiary
$20 for each name listed in the application.
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.