About Registered Pension Plans (RPPs)

A registered pension plan (RPP) is an arrangement by an employer or a union to provide pensions to retired employees in the form of periodic payments. The Income Tax Act provides deductions in respect of both employee and employer contributions. Contributions and investment earnings are tax-exempt until such time as benefits commence to be paid.

The Registered Plans Directorate publishes extensive guidance to assist plan administrators and their advisors in ensuring that their plans comply with the Income Tax Act. In addition, the Directorate has established a Pensions Advisory Committee to advise the Directorate on policy and administrative issues.

Many RPPs are also subject to federal and/or provincial benefits standards legislation. This legislation basically defines the minimum standard of benefits that must be provided by a RPP to the plan members. Information on how to contact the federal and provincial supervisory authorities can be found at Other useful links.

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