All pension plans registered in Ontario are required to file certain forms, certificates and reports with either the Financial Services Regulatory Authority of Ontario (FSRA) or with the pension fund trustee.

Filings to be submitted to FSRA

These forms must be filed electronically through the Pension Services Portal (PSP).

Forms and user guides

Requirements and deadlines:

Defined benefit pension plan

Requirement and deadlines:

Defined contribution pension plan

Annual Information Return (Form 2)

 

User guide:

PDF / Accessible document

Required annually, nine months after the end of the plan year.

 

There are no Annual Information Return filing fees. However, the Canada Revenue Agency charges a late filing fee.

Required annually, six months after the end of the plan year.

 

There are no Annual Information Return filing fees. However, the Canada Revenue Agency charges a late filing fee.

Pension Benefits Guarantee Fund (PBGF) Assessment Certificate (Form 2.2)

 

User guide:

PDF
View details about PBGF assessments and penalties for late payment.

Required annually, nine months after the end of the plan year.

 

or,

 

Within six months after the effective date of a plan wind up.

 

NOTE: Some plans are not required to file PBGF Assessment Certificates. These include:

 

N/A

Financial statements

Required annually, six months after the end of the plan year.

 

Pension plans with assets of $10 million or more must also file an auditor’s report.

Required annually, six months after the end of the plan year.

 

Pension plans with assets of $10 million or more must also file an auditor’s report.

Investment Information Summary (Form 8)

 

User guide:

PDF / Accessible document

Required annually, six months after the end of the plan year.

 

NOTE: Some plans are not required to file an

Investment Information Summary form. These include:

  • Designated plans
  • Individual pension plans

N/A

Actuarial Valuation Reports

 

and


Actuarial Information Summary

Required at least every three years, within nine months of the valuation date.


Under certain circumstances, annual actuarial valuation reports are required within nine months of the valuation date.

N/A

Statement of Investment Policies and Procedures (SIPP)


and


Statement of Investment Policies and Procedures (SIPP) Information Summary (Form 14)


User guide:
PDF I Accessible document

60 days from when the plan is registered.

 

Any amendment to the SIPP must be filed within 60 days after it is made.

 

60 days from when the plan is registered.

 

Any amendment to the SIPP must be filed within 60 days after it is made.

 

Annual actuarial valuation reports may be required for some plans

If a pension plan files an actuarial valuation report that indicates solvency concerns, the next report must be prepared and certified with a valuation date within one year instead of the usual three years.

A report falls into this category if:

  • The employer has decided to exclude plant closure benefits or permanent layoff benefits in determining the solvency liabilities of the plan and has not cancelled this decision.
  • The ratio of the plan's solvency assets to the solvency liabilities is less than 0.85.

Filings to be submitted to the pension fund trustee

Forms and user guides

Requirements and deadlines:

Defined benefit pension plan

Requirements and deadlines:

Defined contribution pension plan

Summary of Contributions / Revised Summary of Contributions (Form 7)

 

User guide:

PDF / Accessible document

Required annually, within 60 days of the beginning of each plan year.

 

or

 

Within 60 days of a contribution change.

 

NOTE: If the pension plan is new, for the first year, the form is required 90 days after the plan is established.

Required annually, within 60 days of the beginning of each plan year.

 

or

 

Within 60 days of a contribution change.

 

NOTE: If the pension plan is new, for the first year, the form is required 90 days after the plan is established.