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
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.
End of the fiscal year:
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)
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.
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 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 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)
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.
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 + $5.65 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 + $5.65 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 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 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.
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 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 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 per active member, non-active member and beneficiary (maximum = $157 000)
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 applies. The plan must be the subject of a periodic actuarial valuation. Example: a defined benefit plan.
Termination date:
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)
From 31 December 2019 to 30 December 2020
$500 + $21.00 per active member, non-active member and beneficiary (maximum = $150 000)
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 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 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)
From 31 December 2019 to 30 December 2020
$250 + $21.00 per active member, non-active member and beneficiary (maximum = $150 000)
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.