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Pension Forms

 

The owner of an Ontario locked-in account must complete and submit an application for financial hardship unlocking to the financial institution which holds and administers the locked-in account.

 

Registration Form

 

 

Reporting Forms

 

Effective January 1, 2013, certain prescribed filings required to be filed with the Superintendent must be filed electronically through the Pension Services Portal (PSP).

 

Form 2: Annual Information Return (AIR)

 

[PDF Document] Size: ## kb PDF (Specimen Form)

 

Instructions for completing the Annual Information Return [PDF Document] PDF  | [HTML Document] Size: ## kb Accessible document

 

All AIR’s that have a due date on or after January 1, 2013, must be filed electronically through the Pension Services Portal (PSP).

For filings with a due date before January 1, 2013, FSCO provided plan administrators with the AIR annually, in paper format. If you have not received or have lost or misplaced an AIR with a due date before January 1, 2013, and wish to submit it in paper format, you may request a duplicate from FSCO by email or by calling (416) 590-7177.  The specimen form available on FSCO’s website is for reference purposes only. FSCO will not accept photocopies or altered forms.  You also have the option to electronically file an AIR with a due date prior to January 1, 2013.

 

Form 2.1: Pension Benefits Guarantee Fund Assessment Certificate (PBGF)

 

[PDF Document] PDF

 

Instructions for completing the Pension Benefits Guarantee Fund Assessment Certificate [PDF Document]PDF 

| [HTML Document] Size: ## kb Accessible document

 

All PBGFs with a due date on or after January 1, 2013, must be filed electronically through the Pension Services Portal (PSP).

For filings with a due date before January 1, 2013, FSCO provided (where applicable) plan administrators with the PBGF annually, in paper format. If you have not received or have lost or misplaced a PBGF with a due date before January 1, 2013, and wish to submit it in paper format, you may request a duplicate from FSCO by email or by calling (416) 590-7177.  The specimen form available on FSCO’s website is for reference purposes only. FSCO will not accept photocopies or altered forms.  You also have the option to electronically file a PBGF with a due date prior to January 1, 2013.

 

 

Form 7: Summary of Contributions/Revised Summary of Contributions 

 

[PDF Document] PDF

 

Should be used by the plan administrator and submitted to a pension fund trustee(s).

 

 

Form 8: Investment Information Summary

 

[PDF Document] PDF  | [HTML Document] Size: ## kb Accessible document

 

 - should be used by plan administrators of defined benefit pension plans other than designated plans, and filed with the Superintendent.  Effective January 1, 2013, all outstanding IISs, regardless of their due dates, must be filed electronically through the Pension Services Portal (PSP). 

 

 

Form 9: Actuarial Information Summary 

 

[PDF Document] PDF  | [HTML Document] Size: ## kb Accessible document

 

FSCO developed this form in collaboration with the Canada Revenue Agency, the Office of the Superintendent of Financial Institutions, and the Régie des rentes du Québec.   The AIS is mandatory for pension plans that provide defined benefits and are registered with FSCO.  The AIS must be filed in conjunction with any funding valuation reports.   All AISs must be filed electronically through the Pension Services Portal (PSP), if the associated Actuarial Funding Valuation Report has a due date on or after January 1, 2013. 

 

 

Form 10: Request for Superintendent's Approval of Commuted Value Transfers 

 

[PDF Document] PDF

 

Should be used by the pension plan administrator to obtain the Superintendent’s approval before transferring any funds under sections 42 or 43 of the Pension Benefits Act. It applies to 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 11: Letter of Credit Certificate

 

[PDF Document] Size: ## kb PDF  | [HTML Document] Size: ## kb Accessible document 

 

Should be submitted with the letter of credit/notice of renewal. 

 

User Guide: [PDF Document] Size: ## kb PDF  | [HTML Document] Size: ## kb Accessible document

 

 

Member Forms

 

Form 3: Waiver of Joint and Survivor Pension - Effective January 15, 2014

 

 

[PDF Document] PDF  | [HTML Document] Accessible document

 

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 January 1, 2014 

 

[PDF Document] PDF  | [HTML Document] Accessible document

 

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

 

[PDF Document] PDF

 

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.

 

 

Pension Unlocking Forms

Form 5: Instructions and Form for Applications to Financial Institutions for Access to Locked-in Accounts – Effective January 1, 2014 to December 31, 2014

 

[PDF Document] PDF  | [HTML Document] Accessible document 

 

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 $21,000
    • 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 - Effective January 1, 2011

 

[PDF Document] PDF

 

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.

 

 

Financial Hardship Unlocking Forms

 

The owner of an Ontario locked-in account must complete and submit an application for financial hardship unlocking to the financial institution which holds and administers the locked-in account.

There are four Forms; one for each category of financial hardship. All applications must be made based on one of these four categories. Applications can be made under different categories but the form that applies to that category must be used:

 

Financial Hardship Unlocking – FORM FHU 4 - Application for Low Expected Income

 

[PDF Document] PDF  | [HTML Document] Accessible document

 

User Guide for Owners (Applicants): [PDF Document] PDF[HTML Document] Accessible document

 

Tutorial on completing Financial Hardship Unlocking form FHU4 - Low Expected Income

 

 

Financial Hardship Unlocking – FORM FHU 3 - Application for First and Last Months’ Rent for a Principal Residence

 

[PDF Document] PDF  | [HTML Document] Accessible document

 

User Guide for Owners (Applicants): [PDF Document] PDF | [HTML Document] Accessible document

 

 

Financial Hardship Unlocking – FORM FHU 2 -Application for Arrears of Rent or Secured Debt (Mortgage) on a Principal Residence

 

[PDF Document] PDF  | [HTML Document] Accessible document

 

User Guide for Owners (Applicants): [PDF Document] PDF | [HTML Document] Accessible document

 

 

Financial Hardship Unlocking – FORM FHU 1 - Application for Medical Expenses, including Renovations to a Principal Residence for Medical Reasons

 

[PDF Document] PDF  | [HTML Document] Accessible document

 

User Guide for Owners (Applicants): [PDF Document] PDF | [HTML Document] Accessible document

 

 

User Guide for Financial Institutions: [PDF Document] PDF  | [HTML Document] Accessible document

 

 

Wind Up Forms

 

Family Law Forms

For more detailed information on using the forms see the Family Law Forms Page

 


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