Registered Plans Directorate technical manual

Appendix B - Acronyms

AIW – Average Indexed Wage

AVC – Additional Voluntary Contributions

AVR – Actuarial Valuation Report

BAE – Best Average Earnings

CAE – Career Average Earnings

CPI – Consumer Price Index

CPP – Canadian Pension Plan

CRA – Canada Revenue Agency

DB – Defined Benefit

DPSP – Deferred Profit Sharing Plan

FAE – Final Average Earnings

FCIA – Fellow of the Canadian Institute of Actuaries

FPP – Flexible Pension Plan

GSRA – Government-sponsored Retirement Arrangement

IPP – Individual Pension Plan

LRB – Lifetime Retirement Benefits

MEP – Multi-Employer Plan

MP – Money Purchase

OAS – Old Age Security

PA – Pension Adjustment

PAR – Pension Adjustment Reversal

PBA – Pension Benefits Act

PBSA – Pension Benefit Standards Act

PRU – Pension Reform Updates

PSPA – Past Service Pension Adjustment

QPP – Quebec Pension Plan

RCA – Retirement Compensation Arrangement

RPD – Registered Plans Directorate

RPP – Registered Pension Plan

RRIF – Registered Retirement Income Fund

RRSP – Registered Retirement Savings Plan

SMEP – Specified Multi-Employer Plan

SPPA – Supplemental Pension Plans Act

TIPP – Tailored Individual Pension Plan

YMPE – Year's Maximum Pensionable Earnings