OSPC: Information for Industry & Plan Sponsors

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Policy Bulletins

  Last Updated
1: Locked-In Retirement Account (LIRA) January 2, 2024
2: Life Income Fund (LIF) January 2, 2024
3: One-time 50% Transfer (Unlocking) Transfer Requests for Written Notice Prescribed Registered Retirement Income Funds October 1, 2021
4: Withdrawal or Unlocking of LIRAs and LIFs January 2, 2024
5: Pension Benefit Division October 5, 2022
Pension Benefit Division - pre October 1, 2021 November 15, 2017
6: Payment of Surplus from Pension Plans June 20, 2011
7: Determination and Transfer of Commuted Values November 9, 2020
8: Conversion of a Defined Benefit Plan to a Defined Contribution Plan June 20, 2011
9: Termination and Winding Up of Plans January 21, 2015
10: Letters of Credit December 12, 2011
11: Maintenance Enforcement - Garnishment of Pension Benefit Credits October 5, 2022
12: Funding Requirements for Defined Benefit Provisions - Remitting Contributions January 30, 2014
13: Predecessor and Successor Plans and Employers September 19, 2016
14: Financial Hardship Withdrawals from Locked-In Retirement Accounts (LIRA) and Life Income Funds (LIFs) January 2, 2024

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Updates

 Last Updated
10-01: The Pension Benefits Act and Pension Benefits Regulation Summary of Changes February 23, 2012
10-02: Notice to Financial Institutions Changes to Locked-In Vehicles effective May 31, 2010 June 13, 2012
10-03: Changes to One-time Transfer effective May 31, 2010 November 22, 2012
11-01: Pension Plan Amendment Guide May 26, 2011
11-02: Pension Committees May 10, 2011
11-03: Pension Committees - Composition, Election and Appointment Procedures June 21, 2011
11-04: Pension Committees - Rules of Procedure and Governance June 21, 2011
11-05: Cost Certificates and Interim Cost Certificates - Defined Benefit Provisions June 30, 2011
11-06: Enforcement of The Pension Benefits Act and Multi-jurisdictional Pension Matters December 12, 2011
11-07: Fee Increase December 12, 2011
11-08: Special Payments Relief Regulation 2011 December 12, 2011
13-01: Simplified Money Purchase Pension Plan Filing Fee Increase December 27, 2013
16-01: Special Payments Relief Regulation 2016 December 19, 2016
18-01: Annual Information Return March 14, 2018
20-01: Discontinuance of the Bank of Canada Series V122515 January 15, 2020
20-02: Special Payments Moratorium Regulation December 18, 2020

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Previous Updates

  Last Updated
0: Sader vs. Sader August 2004
1: Vesting & Locking-in January 2002
2: Report on Late Payments November 2000
3: Locked-In RRSPs *** VOID *** January 2000
4: Mandatory Credit Splitting Upon Marriage Breakup *** VOID *** March 1990
5: Huppe vs. Huppe *** VOID *** August 2004
6: New Ruling Issued on Common-Law Partner Declarations August 2004
7: Pension Benefits Spousal/Common-Law Partners Agreement January 2002
8: Life Income Fund *** VOID *** January 2002
9: Important Notice to Administrators of DBPP Preparing Plan Year Ends August 2004
10: Important Notice to All Plan Sponsors/Employers February 2000
11: Life Income Fund *** VOID *** April 1993
12: Payment of Surplus Assets From Pension Plans November 2000
13: Transfer of Locked-In Pension Money to a Locked-In Retirement Account (LIRA) August 2004
14: Investment Regulations Adoption of "Prudent Person" Approach November 2000
15: LIRA/LIF/LRIF Administrative Requirements August 2004
16: Garnishment of Pension Assets for Purposes of Maintenance Enforcement July 1995
16.1: Garnishment of Pension Benefit Credits for Purposes of Maintenance Enforcement August 2004
17: Validity of a Pre-1992 Opting Out Agreement January 2002
18: Conversion of a Defined Benefit Plan to a Defined Contribution Plan March 2005
19: Administrative Issues February 2009
20: Administrative Issues January 2002
21: Locked-In Retirement Income Fund *** VOID *** January 2002
22: Commutation of Small Pension Benefit Credits January 2010
23: Registration Fees *** VOID ***  
24: Funding Defined Benefit Pension Plans Solvency Regulations February 2009
25: Administrative Issues February 2009
26: Funding of Solvency Deficiency on Plan Termination March 2000
27: Common-Law Partners August 2004
28: Fee Increase December 2001
29: Life Income Fund May 2005
30: Locked-In Retirement Income Fund May 2005
31: Changes to Acts and Regulations due to The Common-Law Partner's Property and Related Amendments Act, effective June 30, 2004 July 2004
32: One-time transfer of up to 50% of LIFs or LRIFs to a prescribed RRIF May 2005
33: Foster vs. Foster March 2008
34: Variable Benefits under a Defined Contribution Plan June 2007
35: Special Payments Relief Regulation December 2008
36: Determination and Transfer of Commuted Values February 2009

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