Pension Forms

Form Categories

Form 1: Application for Registration of a Pension Plan (Effective June 13, 2005) Size: 201 kb - this form is used by the pension plan administrator to register a pension plan with the Superintendent.
Form 1.1: Application for Registration of a Pension Plan Amendment (Effective August 1, 2000) Size: 376 kb - this form is used by the pension plan administrator to register a pension plan amendment with the Superintendent.

Form 2: Instructions and Form for an Annual Information Return - this is a specimen copy of the form used by the pension plan administrator to file an Annual Information Return with the Superintendent for plans with fiscal years ending on and after April 1, 2007. The Annual Information Return is provided each year by FSCO directly to the plan administrator. If the AIR form for any year is lost or misplaced, duplicates are available from FSCO by email or by calling (416) 226-7776. Submission of photocopies or altered forms is not acceptable.

Form 2.1: Instructions and Form for a Pension Benefits Guarantee Fund Assessment Certificate - this is a specimen copy of the form used by the pension plan administrator to file a Pension Benefits Guarantee Fund Assessment Certificate with the Superintendent. The form for a Pension Benefits Guarantee Fund Assessment Certificate is provided each year by FSCO directly to the plan administrator. If the PBGF form for any year is lost or misplaced, duplicates are available from FSCO by email or by calling (416) 226-7776. Submission of photocopies or altered forms is not acceptable.

Form 7: Instructions and Form for Summary of Contributions/Revised Summary of Contributions Size: 71 kb - this form is used by the pension plan administrator to give a Summary of Contributions to a pension fund trustee.
Form 8: Instructions and Form for Investment Information Summary Size: 490 kb - this form is used by administrators of defined benefit pension plans, other than designated plans, to file an Investment Information Summary with the Superintendent.

Form 8 in Excel, containing 5 worksheets, is provided to facilitate the completion of the Investment Information Summary.

To use the Excel file, select Save and save the file to your computer first.

Actuarial Information Summary 2011 Size: 158 kb - updated form is available for immediate use. This Actuarial Information Summary (AIS) has been updated and amended by FSCO in collaboration with the Canada Revenue Agency (CRA) the Office of the Superintendent of Financial Institutions (OSFI) and the Régie des rentes du Québec. The amended AIS form will become mandatory for pension plans registered with FSCO that contain defined benefits and must be filed in conjunction with any funding valuation reports with filing deadlines of June 30, 2011 and beyond. This form supersedes the form posted in 2010, which will be archived on or about March 31, 2012.
Request for Superintendent's Approval of Commuted Value Transfers Size: 178 kb - This form is used by the pension plan administrator to obtain the prior approval of the Superintendent before transferring any funds under Sections 42 or 43 of the PBA, in situations where the administrator knows or ought to know that the transfer ratio in the most recently filed valuation report has declined by 10% or more.

Form 3: Waiver of Joint and Survivor Pension (Effective June 13, 2005)Size: 37kb
Size: ##-this form is used by pension plan members and former members and their spouses to waive entitlement to a joint and survivor pension.
Form 4: Waiver of Pre-Retirement Death Benefit (Effective June 13, 2005) Size: 37 kb Size: ## kb
- this form is used by spouses of pension plan members and former members to waive entitlement to a pre-retirement death benefit.
Form 4.1-Waiver of Survivor’s Benefit from an Ontario Locked-in Account -LIRA, Old LIF, New LIF OR LRIF (Effective January 1, 2008) Size:37kb Size: ## kb
- this form must be used by the spouse of the owner of an Ontario locked-in account to waive his/her right to receive any survivor’s benefit. This waiver may be cancelled by the spouse of the owner at any time.

Form 5: Instructions and Form for Applications to Financial Institutions for Access to Locked-in Accounts Size: 320 kb Size: #
– Effective January 1, 2013 to December 31, 2013 - This form is used by the owner of an Ontario locked-in account (LIRA, LIF, LRIF) to apply to a financial institution to withdraw or transfer money from the account. In general, applications for withdrawal of all or part of the money in an Ontario locked-in account can be made based on one or more of the following criteria:

a life expectancy of two years or less
age 55 or older and the value of fund in all locked-in accounts is less than $20,440
amounts transferred to the locked-in account exceed the federal Income Tax Act limits
non-resident of Canada and 24 months have passed since your departure from Canada.

Further details of the requirements are set out in the Instructions for Form 5 and the Application.

Form 5.2 - Application to Withdraw or Transfer up to 50% of the Money Transferred into a Schedule 1.1 LIF Size: 345 kb Size: ## kb Size: ## kb Size: ## kb
- Effective January 1, 2011 - This form is used by the owner of a Schedule 1.1 LIF who transferred money to a Schedule 1.1 LIF after December 31, 2010 to apply to a financial institution, within 60 days of the transfer, for a one-time withdrawal or transfer of up to 50% of the money transferred into a Schedule 1.1 LIF.

Form 6: Instructions and Form for Applications to the Superintendent of Financial Services for Access to Locked-in Accounts - for All Categories of Financial Hardship Size: ## kb -Effective January 1, 2013 Size: ## k Size: ## kb
-This form is used by the owners of locked-in accounts (LIRA, LIF, LRIF) to apply to the Superintendent to withdraw money in a locked-in account due to financial hardship.

To learn more about financial hardship unlocking please see A Guide to Applying for Special Access

Form 6.1: Instructions and Form for Applications to the Superintendent of Financial Services for Access to Locked-in Accounts - for Low Income Category of Financial Hardship Size: ## kb Size: ## kb Size: ## kb
- Effective January 1, 2013 -This simplified form is used by the owners of locked-in accounts (LIRA, LIF, LRIF) to apply to the Superintendent to withdraw money in a locked-in account due to low income financial hardship only.
- To learn more about financial hardship unlocking please see A Guide to Applying for Special Access