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Annual information return

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 and 2019 editions of the Annual Information Return are available on the SPP Portal.

The Guide to the Annual Information Return This link will open in a new window. 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.

Last update: March 2020.

2019 Annual Information Return – Simplified pension plans

This PDF portfolio contains:

  • the 2019 Annual Information Return form (RS-138A)
  • le Guide de la déclaration annuelle de renseignements 2019 (2019 Guide to the Annual Information Return; French only)
  • the Schedule of Required Information for the Canada Revenue Agency (RC154).

The person authorized by the financial institution that administers a simplified pension plan can use it to prepare the plan's annual information return as at 31 December 2019.

Last update: March 2020.

Application for Registration

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 us. The form does not cover simplified pension plans.
RCR-018 form. Last update: March 2016.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

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 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.

RCR-143 form. Last update: January 2017.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

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 target-benefit pension plans, member-funded pension plans and plans subject to the Regulation respecting the funding of pension plans of the municipal and university sectors.

RCR-129 form. Last update: January 2017.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

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

Application for Registration of an Amendment to a Simplified Pension Plan

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.
RCR-141 form. Last update: January 2016.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

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

The checklist is intended for financial institutions that are in the process of preparing an application for registration to send to us.
RCR-132 form. Last update: March 2017.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

Termination of a Pension Plan

Declaration of termination of a pension plan (following notice given by the employer who is party of the plan)

This form must be used in the case where the termination of a plan is the result of a decision of the employer.
RCR-131 form. Last update: March 2016.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

Declaration of Termination of a Pension Plan

This form must be used where the termination of a plan is the result of a decision rendered by Retraite Québec.
RCR-130 form. Last update: March 2016.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

Conversion of a Defined Contribution Pension Plan into a Simplified 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.
RCR-133 form. Last update: January 2016.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

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.
RCR-134 form. Last update: January 2016.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

Other Forms and Documents

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.

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 This link will open in a new window.. The form can be filled out onscreen and saved to your computer.

RCR-142 form. Last update: March 2016.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

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.
RCR-128 form. Last update: March 2016.

Notice to disabled persons

This PDF document may contain barriers to accessibility. You can obtain assistance by calling us.

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.

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