What's New in 2026

A separation can impact your finances and even your retirement. It is particularly important to be well informed on the options available regarding the partition of accrued benefits, because everything depends on the type of pension plan and the type of union. If you are parents, and are receiving Family Allowance, it is important that each parent update his or her file for the financial assistance received to be adjusted based on his or her new conjugal situation.

In an effort to simplify the way you find information and the steps to take, we have grouped all the key information under the Union and Separation tab, at the top of our website's homepage. You will also find information in the What is the Impact of a Separation on Your Retirement? article of our "From your first paycheck to retirement" online course and in the De facto spouses: do not leave your retirement to chance after a break-up article.

To continue receiving Family Allowance, you must file your income tax return, just like your spouse, if you are in a relationship, even if one or both of you have no income to report. If a return has not been submitted to Revenu Québec before 30 April 2026, the payments you usually receive could temporarily be suspended.

Each spring, Retraite Québec recalculates your Family Allowance payments based on the income you declared and your conjugal status. As of mid-June, you can find out the new amounts to which you will be entitled from July 2026 to June 2027 by consulting your annual notice, which is uploaded to the My documents section in My Account.

After filing your annual information return (AIR), we wish to point out an important element.

Thanks to the question on line 401.5 of the AIR, Retraite Québec is now tracking the number of plans for which the administrator integrated the consideration of environmental, social and governance (ESG) factors to the investment policy. The information allows us to better understand the practices in place and to support the development of the sector regarding sustainable finance.

Taking into account ESG factors by supplemental pension plan administrators is an issue at the heart of current concerns. Of course, the way to assess these factors and to react to them varies depending on the situation of each plan, in particular its conception and size. Therefore, it remains essential that these risks be discussed within the pension committee.

Regarding the matter, the Canadian Association of Pension Supervisory Authorities (CAPSA), including Retraite Québec, published Guideline No. 10 for Risk Management for Plan Administrators  in September 2024. The purpose of the guideline is to help pension plan administrators manage risks related, notably, to ESG factors.

If you require additional information, do not hesitate to consult our webpage on ESG factors: Retraite Québec – Environmental, social and governance factors (ESG).

The applications for registration related to a supplemental pension plan were modified to take into account the establishment or liquidation of variable payment life pension funds.

The applications concerned are the following:

• Application for Registration of a Pension Plan
• Application for Registration of an Amendment to a Pension Plan
• Application for Registration of an Amendment to a Pension Plan Exempt from the Application of Funding Rules

The 2025 Annual Information Return (AIR) regarding supplemental pension plans (SPPs) is now available on the SPP Portal. To find out about the main changes, consult the Information on the Annual Information Return section.

The 2025 Annual Information Return regarding simplified pension plans (SIPPs) is now available.

Consult the Actuarial assumptions and methods section for Retraite Québec's most recent instructions applicable to the actuarial valuations of supplemental pension plans after 30 December 2025, but prior to 31 December 2026. The instructions particularly concern the maximum interest assumption, as well as the methodology in the event of a leverage or an overlay strategy.

On 14 April 2026, the Institute for Governance of Private and Public Organizations (IGOPP) will be holding a seminar (French only) on governance and investment strategies for pension funds. Risk management will be at the heart of discussions.

In addition to being a partner of this year's seminar, Retraite Québec is proud to participate in the event: Mr. Jonathan Bolduc, Director General of Supplemental Pension Plans, will be there as a speaker and provide an overview of the latest developments and trends regarding retirement in Québec.

Would you like to attend the seminar in person or online? You will find all the details regarding the seminar on the IGOPP's website (French only), at Gouvernance et stratégies de placement des caisses de retraite .

Participate in our webinar (French only) on variable payment life pensions on Wednesday, 25 March 2026, from 9:30 a.m. to 12:00 p.m.

The webinar is intended for plan administrators and their collaborators. It will cover the implementation and administration of a variable payment life pension fund.

Registration fees: $150 per person, taxes included.

Registration: send an email to rcrformation@retraitequebec.gouv.qc.ca. We will provide you with a reference number to make your payment. Your registration will be confirmed as soon as we receive your payment.

Cancellation: refunds are possible if you send your request by 18 March at the latest.

Please note that you will receive the instructions to connect to the webinar after 18 March.

If you have not already done so, register now for the training activities offered by Retraite Québec in February 2026. The activities are offered in French only.