Newsletters and technical manual

The Registered Plans Directorate Technical Manual on registered pension plans (RPP) is also 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.

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 are also published. Newsletters are created and revised as policies evolve and new topics are addressed.

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

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

Technical Manual

• RPP Technical Manual

Newsletters

2021

• No. 21-1, Additional Conditions Applicable to Individual Pension Plans and Designated Plans

2020

• No. 20-1, Registered Pension Plan Annuity Contracts

2018

• No. 18-1, Repayments to Registered Pension Plans

2016

• No. 16-3, Transfers from underfunded individual pension plans
• No. 16-2, Annual Information Return — reminder of filing obligation and late-filing penalties
• No. 16-1, Qualifying Transfers to Individual Pension Plans

2015

• No. 15-1, Comprehensive Risk-Based Cyclical Review of Registered Pension Plans

2014

• No. 14-2, IPP minimum amount
• No. 14-1, Reviewing earnings and service for IPPs

2009

• No. 09-1, Administrative Relief Procedures for Retroactive Lump-Sum Catch-Up Payments

2004

• No. 04-2R, 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

2000

• No. 00-1, Foreign Service Newsletter Update

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. 96-3R1, Flexible Pension Plans
• No. 96-2, Waiving the Requirement to File a Registered Pension Plan Annual Information Return for an Inactive Plan

1995

• No. 95-LR, Quebec Simplified Pension Plans
• No. 95-6R1, 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

1994

• No. 94-4, Wind-Up Valuation Report
• No. 94-3R1, Using Assumptions to Compute the Present Value of Benefits
• No. 94-2, Technical Questions and Answers

1993

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

1992

• No. 92-12, Commutation and Opting Out of a Pension Plan
• 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

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. 91-1, Transitional Registration Rules for Pension Plans