Forms concerning pension plans of the private, municipal and university sectors

Annual Information Return – Supplemental pension plans

The SPP Portal makes it possible to complete and submit an annual information return online for a supplemental pension plan whose fiscal year ends on 31 December 2018 or on a later date.

The 2018 to 2022 Annual Information Return are available on the SPP Portal.

The Guide to the Annual Information Return  contains all the help boxes for each section of the SPP Portal and for each line of the most recent Annual Information Return that requires explanation.

The Information on the Annual Information Return (AIR) section indicates the changes made to the most recent AIR, among other things.

2022 Annual Information Return – Simplified pension plans

The following documents can be used by the person authorized by the financial institution that administers a simplified pension plan to prepare the plan's annual information return as at 31 December 2022:

• Formulaire de la déclaration annuelle de renseignements 2022  (2022 Annual Information Return form [RS-138]; French only)
• Guide de la déclaration annuelle de renseignements 2022  (2022 Guide to the Annual Information Return; French only)
• the Schedule of Required Information for the Canada Revenue Agency  (RC154).

Application for Registration of a Pension Plan

The plan administrator or its mandatary can use this form to apply for registration of a pension plan with Retraite Québec. The form does not cover target-benefit or simplified pension plans.

Application for Registration of a Target-Benefit Pension Plan

The plan administrator or its mandatary can use this form to apply for registration of a target-benefit pension plan with Retraite Québec.

Demande d’enregistrement d’un régime de retraite simplifié

(Application for Registration of a Pension Plan; French only)

The plan administrator or its mandatary can use this form to apply for registration of a pension plan with us. The form does not cover simplified pension plans.

Application for Registration of an Amendment to a Pension Plan

The plan administrator or its mandatary can use this form to apply for registration of an amendment to a pension plan.

It applies particularly to defined contribution pension plans, negotiated-contribution pension plans, target‑benefit pension plans and insured plans. It covers most defined benefit plans in the private and parapublic sectors.

It does not apply to defined benefit pension plans exempt from the funding rules set out in the Supplemental Pension Plans Act, further to a regulation made under section 2 of that Act.

Application for Registration of an Amendment to a Pension Plan Exempt from the Application of Funding Rules

Plan administrators or their mandatary must use this form to apply for the registration of an amendment to a defined benefit pension plan exempt from the funding rules set out in the Supplemental Pension Plans Act, further to a regulation made under section 2 of that Act.

It applies particularly to member-funded pension plans, plans subject to the Regulation respecting target‑benefit pension plans in certain pulp and paper sector enterprises and plans subject to the Regulation respecting the funding of pension plans of the municipal and university sectors.

If the amendment is made within the framework of the Act to foster the financial health and sustainability of municipal defined benefit pension plans  or the Act respecting the restructuring of university-sector defined benefit pension plans and amending various legislative provisions , one of the following appendices must be provided with the form:

• Appendix entitled Modification établie dans le cadre du processus de restructuration des régimes de retraite visés par la Loi RRSM (RCR 129-1; French only) 
• Appendix entitled Modification établie dans le cadre du processus de restructuration des régimes de retraite visés par la Loi RRSU (RCR 129-2; French only). 

Demande d’enregistrement d’une modification d’un régime de retraite simplifié

(Application for Registration of an Amendment to a Simplified Pension Plan; French only)

The person authorized by the financial institution that administers a simplified pension plan can use this form to apply for registration of an amendment to the plan.

Substitution of an Employer Under a Defined Contribution Plan

The form is proposed by Retraite Québec as a complement to the Application for Registration of an Amendment to a Pension Plan in order for a substitution of employer under a defined-contribution plan with no surplus assets to be authorized. It allows the new employer to confirm that it is substituted for the former employer under that type of plan.

Liste de contrôle pour une demande d’enregistrement d’un contrat type de CRI ou de FRV, ou d’une modification d’un contrat type

(General checklist for an application for registration of a standard contract for an LIRA or LIF, or for registration of an amendment to a standard contract; French only)

The checklist is intended for financial institutions that are in the process of preparing an application for registration to send to us.

Declaration of Termination of a Pension Plan (following notice given by the employer who is party to the plan)

This form must be used where the termination of a plan follows a decision made by the employer.

Declaration of Termination of a Pension Plan (following a decision of Retraite Québec)

This form must be used where the termination of a plan is the result of a decision rendered by Retraite Québec.

Declaration of Termination of a Pension Plan that Cannot Be Terminated Unilaterally by an Employer (following notice given by the person or body empowered to amend the plan)

This form must be used for the termination of a target-benefit pension plan. 

Application to obtain confirmation to use the conversion procedure

The plan administrator or its mandatary can use this form to apply for conversion of a defined contribution pension plan into a simplified pension plan, following the procedures outlined in Newsletter number 17.

Confirmation of the conversion and payment of members' and beneficiaries' benefits

The plan administrator or its mandatary can use this form to confirm the conversion of a defined contribution pension plan into a simplified pension plan and the payment of members' and beneficiaries' benefits.

Actuarial Information Summary

This form (T1200) from the Canada Revenue Agency must accompany the actuarial valuation report. It includes a section on the information required by Retraite Québec.

We give guidance on certain lines in the summary as a complement to the instructions in the form.

The Actuarial Information Summary and the actuarial valuation report must be sent to Retraite Québec via the SPP Portal or by mail.

• Download the form  (T1200)

Irrevocable standby letter of credit

This letter of credit allows the employer to release itself, in whole or in part, from paying certain contributions. It is issued by a financial institution at the employer's request, and sent to the plan administrator.

The Irrevocable standby letter of credit form (RCR-142) corresponds to Form 3 of the Regulation respecting supplemental pension plans .

Pension Plan for Persons Connected with the Employer — Request for an exemption from the provisions of the Supplemental Pension Plans Act (sect. 2.1 and 288.0.2)

The plan administrator or its mandatary can use this form to request the exemption of a pension plan from virtually all of the provisions of the Supplemental Pension Plans Act. The members and beneficiaries must give their consent on the form.

Declaration concerning a partially insured plan exempted from Chapter X of the Supplemental Pension Plans Act

Standard contract for a simplified pension plan

We offer a standard contract for registering a new simplified pension plan.

contrat_type form. Last update: January 2016.

• Use the OpenDocument Text format (fillable) to personalize the standard contract.
• Use the PDF format (non-filllable) (31 pages, 147 Kb) for reference purposes.