Frequently asked questions listed by topic
Benefits - DB Plans
- Actuarial increase after age 60, instead of age 65, for public safety occupations
- Consumer price index (CPI) indexing of pre-retirement benefits
- Designated plan - Termination funding
- Designated plan waiver (no more accruals)
- Distribution of surplus to a terminated employee
- Early retirement eligibility service
- Excess surplus issue
- Growing in rule
- Guarantee period when a joint and survivor option is elected with a dependant as the beneficiary
- Incorporation of 2010 DB limit in preparing an actuarial valuation report
- Incorrect pension - over and under payments
- Increase in joint and survivor option
- Increase in the surplus threshold under the Income Tax Act from 10% to 25%
- Industrial aggregate wage index
- Lump-sum payment of retroactive unpaid benefits
- Maximum 2% accrual rate
- Maximum transfer value Regulation 8517
- Measure for Members of Registered Pension Plans Sponsored by Employers who have Commenced Bankruptcy and Insolvency Proceedings
- Minimum accrual under a defined benefit provision
- Optional form exceeding 2%
- Paragraph 8515(7)(c) of the Income Tax Regulations - Indexing assumptions
- Periodic distribution of an actuarial surplus to retired members
- Phased retirement
- Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter
- Quebec's additional pension benefit
- Quebec's indexing benefit
- Quebec's indexing benefit - Lump-sum payment on tax deferred transfer
- Quebec's indexing benefit where plan benefit at maximum
- Receiving a maximum pension benefit from two different defined benefit provisions
- Reciprocal transfer involving a plan with an unfunded liability
- Subsection 8303(6) of the Income Tax Regulations - Qualifying transfer to pension plan
- Surplus used on plan wind up to provide stand alone ancillary benefits
- Use of "banked hours" to increase benefits
Benefits - MP Plans
- Conversion from defined contribution (DC) provision to defined benefit (DB) provision
- Variable benefits paid out from a money purchase provision
- Paying indexing from a registered pension plan (RPP) after annuity purchase
- Self-annuitized money purchase plans
- Status of legislation on variable benefits paid out from a money purchase provision
Contributions
- Allocation of Surplus in a flexible pension plan
- Contributions for former employees of a predecessor employer
- Contributions to a Plan With No Participating Employer
- Elimination of excess surplus after valuation
- Employer contributions in a designated plan
- Employer flex contributions
- Excess contributions to an RPP due to reasonable errors
- Flex Plans
- Including stock options in compensation for pension plan purposes
- Increase in the surplus threshold under the Income Tax Act from 10 per cent to 25 per cent
- Issues Arising out of the Monsanto Case (2004)
- Issues arising out of the Monsanto case (2005)
- Issues Arising out of the Transamerica Case (2004)
- Issues arising out of the Transamerica case (2005)
- Over-contribution to a registered pension plan (RPP)- Tax treatment of return to employee or employer
- Recommended Contributions to a Designated Plan
- Refund of employer contributions made in error
- Refund of Excess Contributions Prior to T4 Preparation
- Retroactive contributions to a defined contribution pension plan
- Return of a member's contribution that was transferred from another defined benefit plan
- Under-contributions to money purchase accounts - Foregone earnings
- Withholding Tax on Refunds of Excess Contributions
Eligible Service
- New provincial requirements for parental leave
- Payment to an employee in lieu of termination notice
- Periods of layoff in excess of five years
- Proportionality condition and the 50/50 test
- Proportionality Newsletter issues
- Recognition of past service
- Recognition of pre-reform service previously commuted
- Severance pay as pensionable earnings and credited service
Plan Administration
- Amending a pension plan when the plan is winding up due to bankruptcy
- Amendment to subparagraph 8502(d)(iv) of the Income Tax Regulations
- Administrator's obligation to send T10 when employee's address is unknown
- Demutualization
- Disclosure of personal and private information
- Individual Pension Plans established primarily to accept a transfer of funds from a prior registered pension plan
- Locked-in designation
- Multi-employer plan (MEP) and specified multi-employer plan (SMEP)
- Quebec's Bill 102
- Retroactive application (Same sex partners)
- Same sex partners
- The payment of related fees or reimbursement to the employer
- Unable to locate members