Newsletter no. 96-2, Waiving the Requirement to File a Registered Pension Plan Annual Information Return for an Inactive Plan

June 17, 1996

In this newsletter, we advise that, as the plan administrator of a registered pension plan, you do not have to file a Form T244, Registered Pension Plan Annual Information Return, under certain circumstances.

Usually, under section 8409 of the Income Tax Regulations, you have to file this information return each year. As announced in Newsletter 95-4, New Filing Requirements for the Registered Pension Plan Annual Information Return, Canada Revenue Agency accepts joint returns in certain participating provinces, and accepts Form T244 for non-participating provinces. We are waiving this filing obligation in the following circumstances.

These changes are effective for plans with plan year-ends after the date of this newsletter.

A plan is inactive when the plan sponsor terminates the plan and does not pay or transfer out all the plan's assets. A plan usually terminates when:

Some plans can be inactive and still receive past service contributions before the plan completely terminates.

Periodically (e.g., every three years), we may ask the plan administrator to complete a questionnaire to help us monitor the status of an inactive plan and keep our address listings current.

We may also ask a plan administrator to file Form T244 for a particular plan year after the plan year the plan became inactive. We will send our request to the plan administrator in writing. Our request will identify the applicable plan year, and indicate a filing deadline.

If a plan sponsor reactivates an inactive plan, you have to file Form T244 for each plan year that the plan is active. If a participating pension supervisory authority also requires you to file an information return, you can file a joint return with the particular pension supervisory authority instead of using Form T244.

We consider a plan to be reactivated when:

As plan administrator, you must notify us in writing within 60 days of the date the last of the plan assets are paid or transferred out of the plan. You will need to give us the final distribution date and the settlement methods. You can notify us by letter or by using Form T244 [Footnote 1].

Where to get help

Registered Plans Directorate

You can find more information at Savings and pension plan administration.

By telephone

Toll-free in Canada and the United States: 1-800-267-3100.

If you are calling from outside of Canada or the United States, call us collect at 613-221-3105. The Registered Plans Directorate accepts collect calls.

By mail and courier

Due to a building refit spanning multiple years, the Registered Plans Directorate’s mailing address has been temporarily changed. Please use the following address for all correspondence until further notice:

Registered Plans Directorate
Canada Revenue Agency
2215 Gladwin Cres
Ottawa ON  K1B 4K9

We welcome feedback on this bulletin. Send comments by email to


[Footnote 1]
In Pension Reform Update 94-4, Wind-Up Valuation Report, we asked you to file a final Form T244 when the last of the plan assets were paid or transferred out of the plan. This previous requirement to file a final Form T244 is modified by the options set out in this newsletter.

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