The Supplemental Pension Plans Act and its regulations

Regulation respecting supplemental pension plans

R-15.1, r. 6Regulation respecting supplemental pension plans This link will open in a new window.

To directly access schedules 0.1 to 0.10 of the Regulation:

Schedules 0.1, 0.3 and 0.10 do not concern LIRAs and LIFs.

Other acts

Agreements

2020 Agreement Respecting Multi-Jurisdictional Pension Plans

The Agreement was signed between the governments of Québec, Alberta, British Columbia, New Brunswick, Nova Scotia, Ontario, Saskatchewan and the Canadian federal government. It applies to pension plans that fall under any of those governments and have members and beneficiaries subject to the law of more than one of those governments. The Agreement has effect from 1 July 2020.

The Agreement is amended by the 2023 Agreement Amending the 2020 Agreement Respecting Multi-Jurisdictional Pension Plans because the governments of Manitoba and Newfoundland and Labrador have become party to it. The Agreement has been signed by all the governments in Canada that have pension legislation. It applies to pension plans that fall under any of the governments in Canada and that have members and beneficiaries subject to the law of more than one of those governments. The Agreement comes into force on 1 July 2023.

The Agreement replaces, for the governments party to it, both:

  • the Memorandum of Reciprocal Agreement, which had applied since 1968 to pension plans whose members' benefits had been governed by the laws of the concerned governments, and all similar agreements
  • the 2016 Agreement Respecting Multi-Jurisdictional Pension Plans, signed by the governments of Québec, British Columbia, Nova Scotia, Ontario and Saskatchewan.

See the 2020 Agreement and other related documents on the Canadian Association of Pension Supervisory Authorities (CAPSA) website This link will open in a new window..

2016 Agreement Respecting Multi-Jurisdictional Pension Plans

The Agreement was signed by British Columbia, Nova Scotia, Ontario, Québec and Saskatchewan. It applies to pension plans that are under the jurisdiction of any of those governments and that have members and beneficiaries subject to the legislation of more than one of those governments. The Agreement has effect from 1 July 2016.

For the provinces party to the Agreement, it replaces the:

  • Memorandum of Reciprocal Agreement, which had applied since 1968 to pension plans for which member benefits had been governed by the laws of those governments
  • 2011 Agreement Respecting Multi-Jurisdictional Pension Plans between Québec and Ontario.

Consult the 2016 Agreement and other related documents on the Canadian Association of Pension Supervisory Authorities (CAPSA) website This link will open in a new window..

2011 Agreement Respecting Multi-Jurisdictional Pension Plans

The Agreement was signed by Québec and Ontario and applies to pension plans under the authority of the Québec or Ontario pension authorities with regards to the benefits of members and beneficiaries subject to the law of those two jurisdictions. The Agreement has effect from 1 July 2011.

The 2011 Agreement continues to apply to matters pending on 30 June 2016 before the Financial Services Commission of Ontario (the Financial Services Regulatory Authority of Ontario as of 8 June 2019), Retraite Québec, an administrative body or court (section 28 of the 2016 Agreement).

Consult the following documents on the Canadian Association of Pension Supervisory Authorities (CAPSA) website This link will open in a new window.:

Memorandum of Reciprocal Agreement

The Agreement from 1968 was signed by the governments of 9 Canadian provinces. Until 20 June 2023, it applies to multi-jurisdictional pension plans that have members and beneficiaries who are subject to the Manitoba and Newfoundland and Labrador laws.

Consult the Memorandum of Reciprocal Agreement on the Canadian Association of Pension Supervisory Authorities (CAPSA) website This link will open in a new window..

Entente concernant les exploitations de pâtes et papiers d'AbitibiBowater au Québec

(Agreement concerning pulp and paper operations of AbitibiBowater in Québec; French only)

The agreement between AbitibiBowater and the Gouvernement du Québec was reached as a result of the restructuring of the company. The purpose of the agreement is to ensure the continuity of the pension plans with Retraite Québec's supervision (the Régie des rentes du Québec's supervision before 1 January 2016).

Last update: August 2011.

Excerpts with commentary

Loi et règlements sur les régimes complémentaires de retraite — Extraits commentés — Service en ligne

(Supplemental pension plans Act and regulations — Excerpts with commentary — online service; French only)

This tool makes it easier to understand the Supplemental Pension Plans Act and its regulations. Now available:

  • Chapter 6 – Refunds and pension benefit
  • Chapter 7 – Transfer of benefits and assets
  • Chapter 9 – Information to members

Chapters 6, 7 and 9 do not take into account amendments made to the Supplemental Pension Plans Act and its regulations since 20 June 2008.

To use the service, you must have an access code.
Price: $600.00 for one year (including GST).

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