Fee Schedule
The fees applicable to a supplemental pension plan, a locked-in retirement account (LIRA) or a life income fund (LIF) are established in conformity with the Regulation respecting supplemental pension plans 
, or the Regulation respecting voluntary retirement savings plans , which sets the fees payable to Retraite Québec.
Annual information return
Return for a pension plan with an actuarial valuation
(Examples: a defined-benefit plan and a target-benefit plan)
End of the fiscal year:
From 31 December 2025 to 30 December 2026
$500 + $13.35 per active member, non-active member and beneficiary
(maximum = $191 000)
From 31 December 2024 to 30 December 2025
$500 + $12.75 per active member, non-active member and beneficiary
(maximum = $182 000)
From 31 December 2023 to 30 December 2024
$500 + $12.25 per active member, non-active member and beneficiary
(maximum = $175 000)
For previous years,
contact Retraite Québec.
Penalties
A penalty of 10% for each complete month of delay is applied, up to a maximum set by regulation.
Retraite Québec will inform the administrator of any penalties.
Return for a pension plan without an actuarial valuation
(Examples: a defined-contribution plan, an insured plan)
End of the fiscal year:
From 31 December 2025 to 30 December 2026
$250 + $13.35 per active member, non-active member and beneficiary
(maximum = $191 000)
From 31 December 2024 to 30 December 2025
$250 + $12.75 per active member, non-active member and beneficiary
(maximum = $182 000)
From 31 December 2023 to 30 December 2024
$250 + $12.25 per active member, non-active member and beneficiary
(maximum = $175 000)
For previous years,
contact Retraite Québec.
Penalties
A penalty of 10% for each complete month of delay is applied, up to a maximum set by regulation.
Retraite Québec will inform the administrator of any penalties.
Return for a simplified pension plan
As at 31 December 2025
$1000 + $6.55 per active member
Penalties
A penalty of 10% for each complete month of delay is applied, up to a maximum set by regulation.
Retraite Québec will inform the administrator of any penalties.
Return for a
VRSP
As at 31 December 2025
$1000 + $6.55 per plan member or beneficiary of a variable payment life pension, or who is both at the same time.
Actuarial valuation report or notice regarding the plan's financial position
Penalties
For each complete month of delay,
20% of the fees for the
annual information return that covers the last fiscal year ended as at the date of the actuarial valuation, up to a maximum of 100% of those fees.
Adjustment report of variable payment life pensions
Penalties
For each complete month of delay,
20% of the fees for the annual information return by taking into account only the number of beneficiaries of the variable payment life pension that covers the last fiscal year, up to 100% of those fees.
Registration of a new plan
Registration of a new pension plan with an actuarial valuation
(Examples: a defined-benefit plan and a target-benefit plan)
Date of the application for registration:
From 31 December 2025 to 30 December 2026
$500 + $13.35 per active member, non-active member and beneficiary
(maximum = $191 000)
From 31 December 2024 to 30 December 2025
$500 + $12.75 per active member, non-active member and beneficiary
(maximum = $182 000)
For previous years,
contact Retraite Québec.
Registration of a new pension plan without an actuarial valuation
(Examples: a defined-contribution plan, an insured plan)
Date of the application for registration:
From 31 December 2025 to 30 December 2026
$250 + $13.35 per active member, non-active member and beneficiary
(maximum = $191 000)
From 31 December 2024 to 30 December 2025
$250 + $12.75 per active member, non-active member and beneficiary
(maximum = $182 000)
For previous years,
contact Retraite Québec.
Registration of a new simplified pension plan
$1500
Registration of a new
VRSP
$1500
Termination
Termination of a pension plan with an actuarial valuation
(Examples: a defined-benefit plan and a target-benefit plan)
Termination date:
From 31 December 2025 to 30 December 2026
$500 + $26.70 per active member, non-active member and beneficiary
(maximum = $191 000)
From 31 December 2024 to 30 December 2025
$500 + $25.50 per active member, non-active member and beneficiary
(maximum = $182 000)
From 31 December 2023 to 30 December 2024
$500 + $24.50 per active member, non-active member and beneficiary
(maximum = $175 000)
For previous years,
contact Retraite Québec.
Penalties
A
penalty of 10% for each complete month of delay is applied, up to a maximum set by regulation.
Retraite Québec will inform the administrator of any penalties.
Termination of a pension plan without an actuarial valuation
(Examples: a defined-contribution plan, an insured plan)
Termination date:
From 31 December 2025 to 30 December 2026
$250 + $26.70 per active member, non-active member and beneficiary
(maximum = $191 000)
From 31 December 2024 to 30 December 2025
$250 + $25.50 per active member, non-active member and beneficiary
(maximum = $182 000)
From 31 December 2023 to 30 December 2024
$250 + $24.50 per active member, non-active member and beneficiary
(maximum = $175 000)
For previous years,
contact Retraite Québec.
Penalties
A penalty of 10% for each complete month of delay is applied, up to a maximum set by regulation.
Retraite Québec will inform the administrator of any penalties.
Termination of a simplified pension plan
$1000
Winding-up of a VRSP
$1000 where the VRSP does not include variable payment life pension funds
$1000 + $13.10 by a beneficiary of the fund where the VRSP includes a variable payment life pension fund
Search for an untraceable member or beneficiary under a pension plan or a VRSP
Before 1 January 2026,
$20 for each name listed in the application.
In 2026: $30 for each name listed on the application.
LIRA /
LIF
$1000 for the registration of each standard contract.
$250 before 31 December of each year. A penalty of 10% of the unpaid balance is applied for each complete month of delay.