Bulletins

The Registered Plans Directorate publishes 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 is compliant and to permit them to take corrective action if necessary.

We publish Actuarial Bulletins to make pension plan consultants and actuaries aware of actuarial issues we have seen in the review of funding requests for employer sponsored registered pension plans. These are intended to help actuaries to determine whether their valuation methodology is compliant and to permit them to take corrective action if necessary.

We publish registered education savings plans Bulletins to discuss issues that arise from time to time with regards to the administration of RESP and the Income Tax Act.

We publish registered disability savings plans Bulletins to discuss issues that arise from time to time with regards to the administration of RDSP and the Income Tax Act.

We also publish registered retirement savings plans/registered retirement income funds Bulletins to discuss issues that arise from time to time with regards to the administration of RRSP and RRIF and the Income Tax Act.

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

Compliance Bulletins

  • Compliance Bulletin No. 9
    • What to Expect During a Registered Pension Plan Audit
    • Audit selection
    • Audit process
    • What can an auditor ask for and examine during an RPP audit?
    • How much time is needed to complete an RPP audit?
    • Objection to an assessment or reassessment
    • Proactive disclosure program
    • How to contact us
  • Compliance Bulletin No. 8
    • Over-contributions to an RPP
    • Transfers from an RPP when the plan is underfunded at termination
    • Prescribed information to register an education savings plan
    • Requirements to provide information under section 231.2 of the Act
    • How to contact us
  • Compliance Bulletin No. 7
    • Registered disability savings plans
      • Filing applications
    • RPP
      • Pensionable earnings from an employee profit sharing plan (EPSP) & PAs accrued under the associated employer-sponsored registered pension plan
      • Making contributions and calculating and reporting pension adjustments for Specified Multi-Employer Plans when no benefit accrual occurs
    • Penalties
    • Contact Us
  • Compliance Bulletin No. 6r1
    • Excess Qualifying Transfers in respect of Past Service Pension Adjustments (PSPAs)
    • Penalties
    • RRSP Project
    • Tax-Free Savings Account
    • Registered Disability Savings Plans
    • How to Contact Us
  • Compliance Bulletin No. 5
    • Primary Purpose Requirement
    • Potential Tax Consequences
    • Recent Federal Court of Appeal decisions
    • Pension plan for Presidents of Jordan Financial Limited
    • Pension plan for Presidents of 1346687 Ontario Inc.
    • The Court's Decision
    • Conclusion
    • How to Contact Us
  • 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

Actuarial Bulletins

RESP Bulletins

RDSP Bulletins

RRSP/RRIF Bulletin

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