Newsletters, compliance bulletins and technical manual

The Registered Plans Directorate publishes Newsletters to provide plan administrators and their agents with instructions and information as to administrative and policy decisions made by the Directorate. In addition, the client service standards set by the Directorate have also been published. Newsletters are created and revised as policies evolve and new topics are addressed.

For historical purposes, archived newsletters are also available for reference.

We also publish Compliance Bulletins to make administrators and their agents aware of compliance issues we have seen in the review of registered plans. These are intended to help administrators to determine whether their plan may be non-complaint and to permit them to take corrective action if necessary.

The Registered Plans Directorate Technical Manual on registered pension plans (RPP) is now available online on the RPP site. Our clients requested that we publish this internal resource as an aid to them in understanding our interpretation of the Income Tax Act legislation affecting registered pension plans. As part of our educational outreach program, we are pleased to provide this resource.

Visit this page often to keep up to date on decisions that may affect your plan.

Newsletters

2004

• No. 04-2, Registered Pension Plan Applications - Processing an Incomplete Application
• No. 04-1, Transfers from a Defined Benefit Provision to a Money Purchase Provision, an RRSP, or a RRIF and Transfers between Defined Benefit Provisions

2003

• No. 03-1, Joint Annual Information Return - New Participating Pension Supervisory Authority

2001

• No. 01-3, Tailored Individual Pension Plan (TIPPs)
• No. 01-2, Joint Annual Information Return - New Participating Pension Supervisory Authorities
• No. 01-1, Organizational Changes

2000

• No. 00-1, Foreign Service Newsletter Update

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1999

• No. 99-1, Proportionality Condition for pre-1990 Pension Benefits

1998

• No. 98-2, Treating Excess Member Contributions Under a Registered Pension Plan
• No. 98-1, Simplified Pension Plans

1996

• No. 96-3, Flexible Pension Plans.
• No. 96-2, Waiving the Requirement to File a Registered Pension Plan Annual Information Return for an Inactive Plan
• No. 96-1, Changes to Retirement Savings Limits

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1995

• No. 95-LR, Quebec Simplified Pension Plans
• No. 95-6R, Specimen Pension Plans - Speeding up the Process
• No. 95-5, Conversion of a Defined Benefit Provision to a Money Purchase Provision
• No. 95-4, New Filing Requirements for the Registered Pension Plan Annual Information Return
• No. 95-3, Actuarial Report Content
• No. 95-2R1, Registered Plans Directorate Services
• No. 95-1, New Approach to Plan Registration

1994

• No. 94-5, Exhibit 1, Plan Administrators' Past Service Pension Adjustment Guide
• No. 94-4, Wind-Up Valuation Report
• No. 94-3, Using Assumptions to Compute the Present Value of Benefits
• No. 94-2, Technical Questions and Answers

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1993

• No. 93-5, Surplus Allocation on Termination or Conversion of a Defined Benefit Provision
• No. 93-3, Service in Canada
• No. 93-2, Foreign Service Newsletter

1992

• No. 92-12, Commutation and Opting Out of a Pension Plan
• No. 92-11, Maximum Pension Limits
• No. 92-9, Downsizing Programs
• No. 92-8R, Eligible Service
• No. 92-7, Pre-Reform Early Retirement Provisions and Post-Retirement Indexing
• No. 92-6, Pre-Reform Disability and Bridging Benefits
• No. 92-5, Pre-Reform Death Benefits

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1991

• No. 91-5SR, Transitional Rules and Other Administrative Issues for Pension Plans
• No. 91-5, Transitional Rules and Other Administrative Issues for Pension Plans
• No. 91-4R, Registration Rules for Money Purchase Provisions
• No. 91-3, Registered Pension Plans Forms
• No. 91-1, Transitional Registration Rules for Pension Plans

1990

• No. 90-1, Bill C-52 - Royal Assent

1989

• No. 89-1, Transitional Registration Rules for Pension Plans

Compliance bulletins

• Compliance Bulletin No. 4
  • RRSP strip issue
  • Acquisition of non-qualified investment
  • Acquisition of property for more than fair market value (FMV) or disposition of property for less than FMV
  • Part XIII - Tax on income from Canada of non-resident persons
  • Liability of purchaser
  • Third-party civil penalties
  • How to Contact Us

• Compliance Bulletin No. 3
  • Calculation of past-service pension adjustment
  • Fraudulent RRSP arrangements
  • Employer over-contributions to a registered pension plan
  • Purchase of annuity under subsection 147.4(1) of the Income Tax Act
  • Penalties
  • How to Contact Us

• Compliance Bulletin No. 2
  • General Warning
  • Funding Designated RPPs
  • Contingency Reserves
  • Compensation for RPP purposes
  • Qualifying Transfers
  • How to Contact Us

• Compliance Bulletin No. 1
  • Pension Adjustments
  • Direct Transfer from Defined Benefit provision to RRSP
  • Terminating Registered Pension Plans
  • Educational Assistance Payments (EAP) and RESP Contributions
  • How to Contact Us

Technical Manual

• RPP Technical Manual