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

A pension plan with an actuarial valuation is a plan to which Chapter X of the Supplemental Pension Plans Act This link will open in a new window. applies. The plan must be the subject of a periodic actuarial valuation. Example: a defined benefit plan.

End of the fiscal year:

From 31 December 2020 to 30 December 2021
$500 + $11.00
per active member, non-active member and beneficiary (maximum = $157 000)

From 31 December 2019 to 30 December 2020
$500 + $10.50
per active member, non-active member and beneficiary (maximum = $150 000)

From 31 December 2018 to 30 December 2019
$500 + $10.25
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 regulation.

Retraite Québec will inform the administrator of any penalties.

Return for a pension plan without an actuarial valuation

A pension plan without an actuarial valuation is a plan to which Chapter X of the Supplemental Pension Plans Act This link will open in a new window.  does not applies. The plan is not the subject of an actuarial valuation. Examples: a defined contribution plan, an insured plan.

End of the fiscal year:

From 31 December 2020 to 30 December 2021
$250 + $11.00
per active member, non-active member and beneficiary (maximum = $157 000)

From 31 December 2019 to 30 December 2020
$250 + $10.50
per active member, non-active member and beneficiary (maximum = $150 000)

From 31 December 2018 to 30 December 2019
$250 + $10.25
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 regulation.

Retraite Québec will inform the administrator of any penalties.

Return for a simplified pension plan

$1000 + $5.35 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

$1000 + $5.35 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

A pension plan with an actuarial valuation is a plan to which Chapter X of the Supplemental Pension Plans Act This link will open in a new window. applies. The plan must be the subject of a periodic actuarial valuation. Example: a defined benefit plan.

Date of the application for registration:

From 31 December 2020 to 30 December 2021
$500 + $11.00
per active member, non-active member and beneficiary (maximum = $157 000)

From 31 December 2019 to 30 December 2020
$500 + $10.50
per active member, non-active member and beneficiary (maximum = $150 000)

For previous years, contact Retraite Québec.

Registration of a new plan without an actuarial valuation

A pension plan without an actuarial valuation is a plan to which Chapter X of the Supplemental Pension Plans Act This link will open in a new window.  does not applies. The plan is not the subject of an actuarial valuation. Examples: a defined contribution plan, an insured plan.

Date of the application for registration:

From 31 December 2020 to 30 December 2021
$250 + $11
per active member, non-active member and beneficiary (maximum = $157 000)

From 31 December 2019 to 30 December 2020
$250 + $10.50
per active member, non-active member and beneficiary (maximum = $150 000)

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

A pension plan with an actuarial valuation is a plan to which Chapter X of the Supplemental Pension Plans Act This link will open in a new window. applies. The plan must be the subject of a periodic actuarial valuation. Example: a defined benefit plan.

Termination date:

From 31 December 2020 to 30 December 2021
$500 + $22.00
per active member, non-active member and beneficiary (maximum = $157 000)

From 31 December 2019 to 30 December 2020
$500 + $21.00
per active member, non-active member and beneficiary (maximum = $150 000)

From 31 December 2018 to 30 December 2019
$500 + $20.50
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 regulation.

Retraite Québec will inform the administrator of any penalties.

Termination of a plan without an actuarial valuation

A pension plan without an actuarial valuation is a plan to which Chapter X of the Supplemental Pension Plans Act This link will open in a new window.  does not applies. The plan is not the subject of an actuarial valuation. Examples: a defined contribution plan, an insured plan.

Termination date:

From 31 December 2020 to 30 December 2021
$250 + $22.00
per active member, non-active member and beneficiary (maximum = $157 000)

From 31 December 2019 to 30 December 2020
$250 + $21.00
per active member, non-active member and beneficiary (maximum = $150 000)

From 31 December 2018 to 30 December 2019
$250 + $20.50
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 regulation.

Retraite Québec will inform the administrator of any penalties.

Termination of a simplified pension plan

$1000

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 )

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.

The Gouvernement du Québec publishes its Web pages in French. Consistent with the Charter of the French Language and to inform stakeholders outside Québec, this page is also published in English.
Top of page