Inactive Pension Policies

Access to Information

• I150-500 - Freedom of Information and Protection of Privacy Act (FOIPOP), How to Obtain Information (updated) When Published Size:19 kb​
• I150-600 - Freedom of Information and Protection of Privacy Act (FOIPOP), Interim Administrative Practice, FOIPOP 1987 s. 17 When Published Size:24 kb​

 

 

 

Actuarial Reports

• A050-075 - Change to Actuarial Review Procedure 11/19/1991 Size:14 kb​
• A050-100 - Compliance With Actuarial Professional Standards When Published Size:29 kb​
• A050-102 - Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports 10/31/1989 Size:45 kb​
• A050-103 - Actuarial Assumptions Guidelines - Solvency Valuations 12/01/1993 Size:14 kb​

 

 

 

Administrative Expenses

• A200-100 - Consulting and Actuarial Fees for Bargaining Purposes Not Payable from Pension Fund, PBA 1987 ss. 23(9) Effective When Published Size: 157 kb

• A200-201 - Expenses Payable from Pension Fund (formerly A200-900) Effective When Published Size: 161 kb

• A200-400 - Finders Fee or Insurance Broker Commission Payable from Pension Fund, PBA 1987 s. 22 Effective When Published Size: 211 kb

• A200-800 - Payment on Wind-up, PBA 1987 ss. 71(2) When Published Size:15 kb​
• A200-801 - Costs for Wind Up and Surplus Applications 03/31/2005  Size:25 kb​
• A200-802 - Costs for Wind Up and Surplus Applications  Size: ## kb​  Size: 158 kb

 

 

 

Administrator

• A300-175 - Handling of Plan Fund Expenses and Maintenance of Plan Records Effective When Published Size: 168 kb
• A300-300 - Insurance Company Not Administrator for Annuity Contracts, PBA 1987 ss. 8(d) When Published Size:30 kb​
• A300-400 - Mandatory for MEPPs Established by Collective Agreements or Trust Agreements, PBA 1987, c.8(1)(e) 06/26/1991 Size:16 kb​
• A300-500 - Communications Between PCO and Plan Administrators Size:36 kb​

 

 

 

Amendments

• A400-850 - Registration of Amendments, Effective Nov. 1, 1992 11/01/1992 Size:22 kb​
• A400-900 - Surplus Withdrawal Amendments Size:192 kb​

 

 

 

Annual Information Returns (AIR)

• A500-100 - Fees Due Whether Application of Registration Filed & Late Filing Fees, PBA 1987 ss. 9(1) When Published Size:20 kb​
• A500-105 - Deadlines for Filing AIRs with Fees, PBA 1987 s. 21 When Published Size:47 kb​
• A500-106 - Filing Deadlines for Plans Other than Defined Contribution Plans When Published Size:16 kb​
• A500-150 - Forms When Published Size:49 kb​
• A500-151 - Information About Replacement AIRs & PBGF Assessment Certificates When Published Size:49 kb​
• A500-175 - Failure to File When Published Size:43 kb​
• A500-200 - Late Fees (see A500-151) When Publishes Size:45 kb​
• A500-203 - Late Filing Fees, PBA 1990, s. 20, O. Reg. 909 s. 18 When Published Size:48 kb​
• A500-205 - Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments, PBA 1990, s. 20, O. Reg. 909 s. 18 When Published Size:67 kb​
• A500-206 - Late AIR Filing Fees - Updated Interest Table, 1997 When Published Size:17 kb​
• A500-210 - Interest on Late AIR Fees (formerly I200-700) When Published Size:47 kb​
• A500-225 - New Fees, effective December 17, 1992, O. Reg. 778/92 12/17/1992 Size:56 kb​
• A500-250 - Revenue Canada Annual Information Return When Published Size:16 kb​
• A500-300 - Notice of Revised Annual Information Return, effective July 19, 1991, O. Reg. 402/91 07/19/1991 Size:21 kb​
• A500-400 - General Information Regarding Annual Information Returns and Fees Size: 102 kb
• A500-800 - Which AIRs Required at Wind Up When Published Size:48 kb​
• A500-900 - Unsigned AIRs When Published Size:47 kb​

 

 

 

Annuities

• A600-600 - Guaranteed Annuity Contracts, O. Reg. 629/92, effective October 9, 1992 10/09/1992 Size:13 kb​
• A600-950 - Mortality Tables and Sex Discrimination, O. Reg. 708/87 ss. 18(3) When Published Size:16 kb​

 

 

 

Assets

• A700-126 - Asset Transfer - Successor Plans Size:25 kb​
• A700-150 - Notification of Change of Carrier (Effective When Published) Size:30 kb​
• A700-152 - Types of Asset Transfers (Effective When Published) Size:31 kb​
• A700-153 - Asset Transfers Between Insurance Contracts or Policies (Effective When Published) Size:37 kb​
• A700-225 - Superintendent Consent Required for Asset Transfer under ss. 81(8)(PBA 1990) When Published Size:22 kb​
• A700-250 - Asset Transfers Under Section 81 - Superintendent's Consent Required 11/23/1995 Size:45 kb​
• A700-300 - Superintendent Consent to Transfer of Assets (Sale before 1/1/88, Transfer after 1/1/88) When Published Size:13 kb​

 

 

 

Benefits

• B100-100 - Definition of Bridge Benefit Effective When Published Size:149 kb
• B100-125 - Garnishment of Pensions In Pay, PBA 1990, s. 66, Effective When Published Size:153 kb​
• B100-150 - Form of Benefit Payment, Effective When Published Size:155 kb​
• B100-200 - Pregnancy and Parental Leave, July 1991 Bulletin 2/2 p. 4 (revised by erratum) When Published Size:23 kb​
• B100-202 - Pregnancy and Parental Leave - Employee Contributions When Published Size:19 kb​
• B100-204 - Pregnancy and Parental Leave Governed by Employment Standards Amendment Act When Published Size:15 kb​
• B100-205 - Pregnancy and Parental Leave Cannot be Conditional When Published Size:15 kb
• B100-225 - Portability Rights If Vested But Not Locked-In  Size: 157 kb​
• B100-250 - Improvement of Benefits in On-going Plans, PBA 1987 ss. 27(1) 10/31/1991 Size:15 kb
• B100-400 - Union Membership As Condition For Benefit Improvement, Effective When Published Size:152 kb
• B100-800 - Same-Sex Spousal Benefits; Leshner Ruling Explained 08/31/1992 Size:17 kb​
• B100-850 - Survivor Benefit Waived, PBA 1990, s. 44 When Published Size:18 kb​
• B100-900 - Transfer to Locked In RRSP May Result in Loss of Rights When Published Size:18 kb​

 

 

 

Class of Employee

• C100-100 - Clarification (formerly Interpretation Bulletin 1), PBA 1990 s. 31-34 03/01/1998 Size:111 kb​
• C100-300 - Class and Eligibility, PBA 1987, ss. 32(1), s. 35 Effective When Published Size:207 kb​
• C100-650 - Individuals Effective When Published Size:103 kb​
• C100-700 - More Advantageous Pension Benefits or Ancillary Benefits Permitted - PBA, 1987 s. 5  Size: ## kb​ Size:169 kb
• C100-800 - Requirements for Full and Part-Time Employees, PBA 1987 s. 35 Effective When Published Size:106 kb​
• C100-801 - Part-Time Employees and YMPE Test Effective When Published Size:204 kb​
• C100-890 - Seasonal Workers Effective When Published Size:154​

 

 

 

Commuted Value

• C125-100 - Calculation in a Continuing Plan, O. Reg. 909 ss. 16(1)  Size:176 kb​
• C125-500 - Computation and Interest Requirements on Transfer, PBA 1990 s. 42 O. Reg. 909 ss 19(1), 10(1), 24(11.1) When Published Size: 50 kb​

 

 

 

Conversion

• C200-100 - From Defined Benefit to Defined Contribution, PBA 1987 c. 14(1)(c) effective August 30, 1991 08/31/1991 Size:37 kb​

 

 

 

Deadlines

• D050-200 - Deadline for Membership Not Acceptable When Published Size:77 kb​
• D050-800 - Extension of Deadline for Funding in Active Defined Benefit Plans, PBA 1987 s. 106, effective December 19, 1991 12/19/1991 Size:12 kb​

 

 

 

Enforcement

• E100-001 - Enforcement Matters to be Published - Charges Laid Under PBA When Published Size:24 kb​
• E100-002 - Charges are Laid Under the PBA - Union Drawn Steel 05/07/1996 Size:16 kb​
• E100-003 - Results of Charges Laid under the PBA and Regulations PBA 1990 s. 62 O. Reg. 909 ss. 70(1) when Published Size:20 kb​
• E100-004 - Charges Laid under the PBA and Regulations 10/29/1996 Size:24 kb​
• E100-005 - Ongoing Cases under the PBA and Regulations When Published Size:30 kb​

 

 

 

Financial Statements

• F100-100 - Pension Policy respecting the Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements 03/01/2003 Size:27 kb​
• F100-101 - Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements Size:39 kb​
• F100-150 - CICA Guideline for Annual Audited Statements 03/01/1992 Size:63 kb​
• F100-400 - Fund Statements or Plan Statements, O. Reg. 708/87 s. 72 When Published Size:87 kb​
• F100-401 - Revised Filing Requirements, O. Reg 712/92, effective November 26, 1992 11/26/1992 Size:12 kb​
• F100-900 - Requirement for Auditor's Report, O. Reg. 909, s. 76, s. 80 When Published Size:16 kb​

 

 

 

Funding of Plans

• F800-025 - Designated Plans - Requirements for Maximum Funding Valuations 07/01/1995 Size:25 kb​
• F800-050 - Solvency Funding and the PBGF - Amendments to Regulation, O. Reg. 712/92 11/26/1992 Size:73 kb​
• F800-051 - Impact of Solvency Funding 11/26/1992 Size:19 kb​
• F800-110 - Contribution Holidays and Actuarial Reports Effective When Published Size:33 kb​
• F800-800 - Re-Filing Election Report, O. Reg. 909, s. 5 When Published Size:14 kb​

 

 

 

Gradual and Uniform

• G100-100 - Age-Related Benefit Formula, PBA 1990 ss. 11(1) & (4) 12/19/1993 Size:34 kb​
• G100-600 - Benefit Accrual in Defined Benefit and Defined Contribution plans  Size:34 kb
• G100-601 - Benefit Accrual in Defined Benefit and Defined Contribution Plans Size:162 kb​

 

 

 

Information - Announcements

• I050-001 - Winter 1995 Bulletin 03/15/1995 Size:30 kb​
• I050-002 - Spring 1995 Bulletin 03/15/1995 Size:21 kb​
• I050-003 - Summer 1995 Bulletin 06/26/1995 Size:22 kb​
• I050-004 - Winter-Spring 1996 Bulletin When Published Size:36 kb​
• I050-005 - Fall-Winter 1997 Bulletin When Published Size:30 kb​

 

 

 

Information - Articles and Speeches

• I100-100 - "Pension Plan Survival and the PCO - A Two-Way Street" November/December 1994 Size:30 kb​
• I100-101 - "Fiduciary Responsibility - A Regulator's Viewpoint" 05/17/1995 Size:44 kb​
• I100-102 - PCO Affected by Government Constraints - New Approach to Communications Adopted When Published Size:27 kb​

 

 

 

Information - General

• I100-001 - Invitation to Serve on Advisory Committees to the PCO When Published Size:30 kb​
• I100-002 - PCO Advisory Committee Members When Published Size:52 kb​
• I100-003 - Publication of Decisions Made under the PBA 06/01/1999 Size: 118 kb

 

 

 

Inter-Jurisdictional Issues

• I300-200 - Compliance Amendments Required for Quebec Members When Published Size:13 kb​

 

 

 

Interest

• I200-600 - Credited Interest, O. Reg. 629/92, effective October 9, 1992 10/09/1992 Size:12 kb​

 

 

 

Investment of Pension Funds

• I400-300 - Derivative Instruments - Futures and Options, PBA 1987 s. 23, 63 O. Reg. 708/87, s. 63, 72 When Published Size:26 kb​
• I400-305 - Use of Derivatives - Significant Issues for Pension Funds When Published Size:33 kb​
• I400-306 - The Use of Derivatives in Pension Funds 07/01/1995 Size:23 kb​
• I400-350 - Ethical Investments When Published Size:15 kb​
• I400-400 - Investment in a Limited Partnership, O. Reg. 909 s. 70, 71 When Published Size:19 kb​
• I400-500 - Letters of Credit as Collateral in Securities Lending, O. Reg. 708/87 ss. 73(b). When Published Size:25 kb​
• I400-600 - Prudence, PBA 1987 s. 23, 63, O. Reg. 708/87 s. 63 When Published Size:36 kb​
• I400-700 - Securities Investments, O. Reg. 708/87 s. 75 When Published Size:24 kb​
• I400-800 - Compliance with Federal Investment Regulations or Ontario Investment Rules - Regulation 909, ss. 77(4) and 77(5), as amended 03/03/2000 Size:19 kb​
• I400-801 - Transitional Investment Rules - Regulation 909, s.79 and 80, as amended 03/03/2000 Size:16 kb​

 

 

 

Life Income Fund/Locked-In Retirement Account

• L050-100 - Requirements of the Ontario Locked-In Retirement Account (LIRA), PBA 1990, s. 48, 65, O. Reg. 909. s. 20, 21 When Published Size:53 kb​
• L050-200 - Shortened Life Expectancy - Provision in Plan Text, PBA 1990, s. 49 O. Reg. 909 c. 21(2)(d) When Published Size:20 kb​
• L050-201 - Shortened Life Expectancy - Verification Required by Financial Institution, PBA 1990 ss. 42(11) When Published Size:20 kb​
• L050-500 - LIF Explanation and Tables for Minimum & Maximum Withdrawal Percentages O. Reg. 909 s. 18 & 19 and Schedule 1 09/18/1992 Size:150 kb​
• L050-501 - Amendments to the ITA (Canada) Regulation and the Effect on LIFs When Published Size:69 kb​
• L050-502 - Life Income Update and Revised Schedule 1 of Reg. 909 1994 Size:90 kb​
• L050-510 - No Provision for Small Amounts When Published Size:17 kb​
• L050-600 - Direct Transfer from Plan to LIF, Income Tax Act (Canada) s. 147.3, effective June 10, 1993 06/10/1993 Size:75 kb​
• L050-603 - Direct Transfer of Locked-in Funds and Administration Issues O. Reg 909, Schedule 1 10/28/1994 Size:115 kb​
• L050-605 - Transfer of Locked-In Funds by Financial Institutions, O. Reg. 909, ss. 20(3), 21, Schedule 1 When Published Size:19 kb​
• L050-650 - Minimum and Maximum Withdrawals (amendment to L050-500) When Published Size:187 kb​
• L050-651 - 1995 Maximum Withdrawals When Published Size:49 kb​
• L050-652 - 1996 Maximum Withdrawal Amount Table When Published Size:23 kb​
• L050-653 - 1997 Maximum Withdrawal Amount Table January 1997 Size:36 kb​
• L050-654 - 1998 Maximum Withdrawal Amount Table January 1998 Size:51 kb​
• L050-655 - 1999 Maximum Withdrawal Amount Table 01/04/1999 Size:37 kb​
• L050-656 - 2000 Maximum Withdrawal Amount Table 01/04/2000 Size:19 kb​
• L050-657 - 2001 LIF Maximum Withdrawal Amount Table 01/01/2001 Size:22 kb​
• L050-658 - 2002 LIF Maximum Withdrawal Amount Table 01/01/2002 Size:131 kb​
• L050-659 - 2003 LIF Maximum Payment Amount Table 01/01/2003 Size:25 kb​
• L050-700 - Spousal Death Benefit, O. Reg. 909, Schedule 1, ss. 8(1) When Published Size:87 kb​
• L050-701 - Spousal Pre-Retirement Death Benefit, O. Reg. 564/92 09/18/1992 Size:94 kb​
• L050-702 - Spousal Consent Required When Published Size:78 kb​
• L050-703 - Spousal Consent Form, O. Reg. 909, Schedule 1 When Published Size:103 kb​
• L050-875 - Locked-In LIFs and LIRAs Approved by Other Jurisdictions When Published Size:20 kb​
• L050-900 - Treatment of Funds by Other Jurisdictions When Published Size:20 kb​

 

 

 

Locked-In Accounts

• L200-100 - General Requirements   Size: 293 kb​
• L200-300 - Life Income Funds (LIFs) 03/01/2003 Size:81 kb​
• L200-302 - Schedule 1.1 Life Income Funds (New LIFs) Size: 330 kb​
• L200-400 - 2004 LIF Maximum Payment Amount Table 01/01/2004 Size: 101 kb​
• L200-401 - 2005 LIF Maximum Payment Amount Table 01/01/2005 Size:100 kb​
• L200-402 - 2006 LIF Payment Amount Table Size:104 kb​
• L200-403 - 2007 LIF Maximum Payment Amount Table 01/01/2007 Size:41 kb​
• L200-404 - 2008 Schedule 1 Life income Fund (LIF) Maximum Annual Income Payment Amount Table Size:47 kb​
• L200-405 - 2008 Schedule 1.1 Life income Fund (LIF) Maximum Annual Income Payment Amount Table Size:52 kb​
• L200-406 - 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table Size:97 kb​
• L200-407- 2009 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table Size:73 kb​​
• L200-408 - 2010 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table​​​ Size:16 kb
• L200-409 - 2010 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table Size:20 kb​
• L200-410 - 2011 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table Size:195 kb​

• L200-411 - 2012 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table Size: 171 kb

 

 

 

Locking In

• L100-050 -Shortened Life Expectancy Size:188 kb​
• L100-075 - Interest Locked In, O. Reg. 708/87 ss. 18(2) When Published Size:17 kb​​
• L100-100 - Locked-In RRSP Can Purchase Annuity at Age 55, O. Reg. 708/87 When Published Size:13 kb​
• L100-125 - Effect of Legislation on Locked In RRSP Funds When Published Size:23 kb​
• L100-130 - How to Administer Locked-In Money as a Pension When Published Size:25 kb​
• L100-150 - Locked-In RRSP Funds - Annuities When Published Size:17 kb​
• L100-200 - Locked-In RRSP Cannot be Transferred to a RRIF When Published Size:18 kb​
• L100-300 - Locking-In of Pension Funds When Member Leaves the Country When Published Size:17 kb​
• L100-400 - On Termination When Published Size:15 kb​
• L100-500 - Non-Redeemable RRSP Investment When Published Size:19 kb​
• L100-600 - Self-Directed RRSPs and Home Mortgages When Published Size:22 kb​
• L100-700 - Application of Pre- and Post-1987 Vesting and Locking In Rules When Published Size:17 kb​

 

 

 

Membership

• M100-200 - Deadline for Membership Not Acceptable Effective When Published Size:123 kb​
• M100-400 - Separate Pension Plan for Part-Time Employees-Reasonably Equivalent Pension Benefits and Other Benefits   Size:172 kb​ Size:130 kb​ Size: ## kb
• M100-500 - Mandatory vs Voluntary, PBA 1987 s. 10, 26 Effective When Published Size:134 kb​
• M100-501 - Mandatory and Voluntary - Changes after Effective Date (Effective When Published) Size:130 kb​
• M100-700 - No Transfer Rights on Suspension of Plan Membership -PBA, 1987 ss. 64(1)  Size: ## kb​ Size: 144 Kb
• M100-800 - Students Generally Not Eligible (Effective When Published) Size:131 kb​

Merger of Plans

• M200-150 - General Procedures for Plan Mergers, PBA 1987 s. 82, effective February 1, 1990 02/01/1990 Size:25 kb​
• M200-151 - Merger Policy, September 1993, PBA 1990 s. 81, O. Reg. 909 s. 7 09/16/1993 Size:39 kb​

 

 

 

Pension Benefits Guarantee Fund (PBGF)

• P200-150 - Assessments Subject to Retail Sales Tax, effective May 19, 1993 05/19/1993 Size:19 kb​
• P200-160 - Assessment as Administrative Expense (formerly P200-850 & A200-850)) When Published Size:13 kb​
• P200-250 - Late Assessment Payments - Calculation of Interest, 1995, O. Reg. 909 s. 37 When Published Size:44 kb​
• P200-251 - Late Assessment Payments - Updated Interest Table When Published Size:37 kb​
• P200-200 - Assessment and Member Fees Size:129 kb​
• P200-300 - Coverage and Funding, PBA 1987 s. 85 When Published Size:23 kb​

 

 

 

Pension Commission of Ontario (PCO)

• P300-250 - 1) How To Get Assistance from the PCO and 2) Telephone Enquiries to the PCO Size:49 kb​
• P300-251 - Contacts for Assistance - AIR/PBGF Assessment Certificates Effective When Published Size:81 kb​
• P300-253 - How to Obtain Forms and Publications on and after September 15, 1994 Size:40 kb​
• P300-255 - Tips for Dealing with the PCO Effective When Published Size:71 kb​
• P300-300 - Computer-generated Forms Size:24 kb​
• P300-350 - No Civil Collection by PCO Size:24 kb​

 

 

 

Plan Types - Miscellaneous

• P100-201 - Pension Plans are Not Flexible Benefit Plans Size:28 kb​

 

 

 

Pooled Fund - Central Registry

• P400-300 - Description When Published Size:23 kb​
• P400-500 - Simplified Filing Procedure, effective July 25, 1989 07/25/1989 Size:25 kb​

 

 

 

Procedures - Administration

• P500-001 - Communications Between the PCO and Plan Administrators When Published Size:21 kb​
• P500-002 - Photocopies of Files under Section 30 of the PBA, 1990 Size:33 kb​
• P500-003 - Records Maintenance and Retention When Published Size:21 kb​
• P500-004 - Applications Received prior to January 1, 1996, Procedures for Resolution When Published Size:18 kb​

 

 

 

Procedures - Applications

• P510-401 - Surplus Refund Applications on Wind Up, Acknowledgement of Applications, Representations & Communication of Commission Decision When Published Size:25 kb​
• P510-402 - Surplus Refund Applications on Wind Up - Late Representations and Submissions When Published Size:18 kb​

 

 

 

Procedures - Commission

• P515-750 - Commission Meetings - Purpose and Procedure PBA 1990, s. 93, 96, 97 When Published Size:28 kb​

 

 

 

Procedures - Hearings

• P520-760 - Rules of Practice for Proceedings under Section 89 of the Act When Published Size:125 kb​
• P520-761 - Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution, ss. 8(2) of Reg. 909 When Published Size:22 kb​
• P520-762 - Release of Hearing Documents Filed with the Commission When Published Size:14 kb​
• P520-763 - Records of Proceedings for Appeal Purposes When Published Size:18 kb​
• P520-780 - Pre-hearing Conference Procedures When Published Size:41 kb​
• P520-781 - Role of Presiding Officer at Pre-hearing Conference When Published Size:13 kb​
• P520-782 - Notice of Pre-hearing Conference When Published Size:24 kb​
• P520-783 - Release of Pre-hearing Conference Documents Filed with Commission When Published Size:14 kb​
• P520-784 - Continuation of Proceedings for Certain Applications under the Current PBA Once the FSCO Act Comes into Force 03/26/1998 Size:27 kb​

 

 

 

Procedures - Subcommittee

• P505-350 - Commission Procedures Sub-committee - Procedures Ready for Publication When Published Size:22 kb​

 

 

 

Refund of Contributions

• R400-100 - Applications to Commission - Consent to a Refund, PBA 1987 ss. 64(7), effective August 30, 1991 08/31/1991 Size:21 kb​
• R400-105 - Refund to Active Members, PBA 1987 ss. 64(2) When Published Size:15 kb​
• R400-106 - Refund of Additional Voluntary Contributions to Active Members, PBA ss. 63(2) When Published Size:19 kb​
• R400-107 - Locking-in Provisions - Prior Consent of Commission Required for Refunds, PBA 1990 ss. 63(7) and (8) When Published Size:22 kb​
• R400-200 - Applications to Commission - Funding Deficiency, PBA 1987 ss. 64(7) When Published Size:16 kb​

 

 

 

Refund of Employer Overpayment

• R350-100 - Notice to Members a Necessary Pre-condition, PBA 1987 ss. 79(4) When Published Size:30 kb​
• R350-101 - Application under Subsection 78(4), PBA, 1990 06/26/1995 Size:32 kb​
• R350-102 - Application for Refund of Employer Overpayment Size:94 kb​

 

 

 

Registration

• R500-100 - Changing Province of Registration Effective When Published Size: 131 kb
• R500-150 - Common Problems Size:193 kb​
• R500-200 - Preparing Application for Registration, Compliance Assistance Guideline No. 1 11/01/1990 to 05/01/1994 Size:29 kb​
• R500-201 - Preparation of an Application for Registration of a Pension Plan 05/01/1994 to 06/30/1995 Size:144 kb​
• R500-250 - Guide to Completing a Pension Plan Document Checklist, PBA 1990 s. 98 - Compliance Assistance Guideline No. 5, 11/01/1992 to 05/01/1994 Size:153 kb​
• R500-251 - Preparation of an Application for Registration of a Plan Amendment Until 06/30/1995 Size:53 kb​
• R500-301 - Pension Plan Document Checklist, Form 03045(92) 11/01/1992 TO 05/01/1994 Size:105 kb​
• R500-302 - Notice of Revised Document Checklist 11/01/1992 to 05/01/1994 Size:13 kb​

 

 

 

Restated Plan Document

• R600-600 - Amendment - Registration Not Confirmed Size: 127 kb​

 

 

 

Retirement

• R700-200 - Mandatory Retirement Date, also reference PBA 1987 ss. 36(3) and (4) Effective When Published Size:29 kb​
• R700-500 - Mandatory Retirement, PBA 1987 s. 36, 42 Effective When Published Size:51 kb​

 

 

 

Spousal Rights

• S500-100 - Human Rights Commission Decision on the Definition of Spouse 09/27/1996 Size:13 kb​
• S500-901 - Same-Sex Spouse Survivor Benefits 12/08/1998 Size:16 kb​

 

 

 

Statement of Investment Policies and Goals (SIP&G)

• S700-050 - Conflicts of Interest and Code of Ethics When Published Size:16 kb​
• S700-051 - Conflict of Interest Requirement When Published Size:21 kb​
• S700-100 - Guide to Completing a SIP&G, Compliance Assistance Guideline No. 3 05/01/1990 Size:57 kb​
• S700-250 - Confirmation or Amendment - Notification to PCO 05/01/1994 Size:17 kb​
• S700-300 - Income Tax Act Regulations - Foreign Content Change When Published Size:18 kb​
• S700-350 - Filing of Investment Policy Return When Published Size:17 kb​
• S700-400 - Obligation to Sell Assets When Published Size:16 kb​

 

 

 

Superintendent of Pensions

• S800-001 - Notices and Orders, PBA 1990 s. 69, 87, 89 06/01/1995 Size:21 kb​
• S800-002 - Notices and Orders, PBA 1990 s. 69, 87,.89 When Published Size:27 kb​
• S800-003 -Notices and Orders (omitted from Bulletin 6/3), PBA 1990 s. 69, 87, 89 When Published Size:18 kb​
• S800-004 - Notices and Orders, PBA 1990, s. 69, 87, 89 When Published Size:26 kb​
• S850-100 - Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)  Size:196 kb​

 

 

 

Surplus

• S900-050 - Adequacy of Surplus Withdrawal Application, ss. 22(3) of O. Reg 708/87 revoked 10/09/1992 Size:14 kb​
• S900-250 - Court for Surplus Entitlement in Wound Up Plans Size:24 kb​
• S900-300 - Distribution of Surplus to Beneficiaries on Wind Up, effective December 17, 1992 12/17/1992 Size:25 kb​
• S900-400 - Partial Wind Up: Identification and Administration of Surplus, Compliance with PBA, ss. 70(6) 06/23/1994 (No longer applicable - replaced by S900-401) Size:25 kb​
• S900-500 - Distribution to Employer on Wind Up, PBA s. 78 and 79 & O. Reg. 909 (708/87 & 743/91 [effective Dec. 18, 1991]), c. 7a(1)(b) 05/28/1992 to 06/22/1994 Size:63 kb​
• S900-501 - Surplus Distribution to an Employer PBA 1990 s. 78, 79 and O. Reg. 909, s. 8 06/23/1994 Size:94 kb​
• S900-502 - Changes to the Surplus Application Review Process, effective on and after September 1, 1994 09/01/1994 Size:14 kb​
• S900-504 - Surplus Distribution to an Employer, PBA 1990 s. 78, 79, O. Reg. 909 s. 8 (replaces S900-501) When Published Size:99 kb​
• S900-505 - Levels of Consent Required Pursuant to Section 10.1 of Regulation 909  Size: ## kb​
• S900-506 - ss. 79(2) & (4) of the PBA came into effect Jan. 1/98 When Published Size:16 kb​
• S900-507 - Surplus Applications Affecting Members, Former Members or Other Persons with Employment in Jurisdictions Other Than Ontario When Published Size:19 kb​
• S900-508 - Application by an Employer for Payment of Surplus from Wound Up Plan 07/01/1998 Size:111 kb​
• S900-509 - Application by an Employer for Payment of Surplus from a Wound-up Plan
  - PBA ss. 78 and 79, as amended
  - Regulation 909 s. 8 04/02/2001 Size:114 kb​
• S900-550 - Procedures for Applications under ss. 7a(2) of O. Reg. 708/87 (743/91)(grandfathering provision) Size:30 kb​
• S900-600 - Making Application under ss. 7a(2)(c) - O. Reg. 708/87 Size:39 kb​
• S900-700 - Access to Surplus in Continuing Plans Permitted, O. Reg 708/87 ss. 7(c), effective July 27, 1990 07/27/1990 Size:26 kb​
• S900-750 - Surplus Remaining in Wound-up Plans Effective When Published Size:32 kb​
• S900-800 - Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
  PBA 1990 ss. 78(2) & O. Reg. 909 ss. 28(5), effective June 14, 1993 06/14/1993 to 06/25/1995 Size:21 kb​
• S900-801 - Surplus Attributable to Employer and Employee Contributions on Plan Wind Up Size:307 kb​
• S900-875 - Surplus Distribution in Cash in Continuing Plan Size:32 kb​
• S900-900 - Allocation of Surplus Distributed to members and Former Members on Wind Up 02/24/1994 Size:38 kb​

 

 

 

Transfer Values

• T800-201 - Mortality Tables for Calculation - CIA Recommendations When Published Size:15 kb​
• T800-400 - Recalculation of Transfer Value Not Permitted in Most Instances O. Reg. 909 ss. 19(1), ss. 24(11.1) When Published Size:54 kb​
• T800-401 - Recalculation of Transfer Values Size:194 kb​
• T800-500 - Updated CIA Transfer Value Recommendations 09/01/1993 Size:23 kb
• T800-950 - Commuted Value Transfer Where Plan Underfunded  Size: ## kb​  Size: 23 kb

 

 

 

Trustee

• T900-300 - Responsibilities of Fund Trustee - Transfer of Assets Between Plans Size:182 kb​

 

 

 

Wind-up

• W100-100 - A Guide to Wind Up of a Pension Plan, Compliance Assistance Guideline No. 4, 09/01/1990 to 06/25/1995 Size:51 kb​
• W100-101 - Filing Requirements and Procedure 06/26/1995 Size:276 kb​
• W100-106 - Treatment of Prior Year Credit Balance Size: ## kb​ Size: 196 kb
• W100-110 - Credited Service for Employment Standards Act, 2000 Notice Period Size: ## kb​ Size: 154 kb
• W100-125 - Employer Intention Respecting Surplus in a Wind Up Report When Published Size:14 kb​
• W100-200 - Filing Deadlines, O. Reg. 629/92, effective October 9, 1992 10/09/1992 Size:16 kb​
• W100-230 - Individual Statement at Wind Up, O. Reg. 909, c. 28(2)(t), (O. Reg. 629/92) 10/19/1992 Size:26 kb​
• W100-231 - Distribution of Benefits on Partial Wind Up - PBA s. 72(1) and 73(2) - Regulation 909 s. 28(2) Size:50 kb
• W100-232 - Distribution of Benefits on Partial Wind Up  Size: ## kb​ Size: 208 kb
• W100-275 - Plan with no Members Size:130 kb
• W100-300 - Guideline for Notice of Wind Up of Pension Plan Size:86 kb​​
• W100-301 - Notice of Proposal for Partial Wind Up Size:85 kb​​
• W100-302 - Notice and Consent Requirements on Partial Plan Wind Up Size:203 kb​
• W100-440 - Restrictions on Payments in Deficit Situations Size: 140 kb
• W100-450 - Significant Numbers of Members, PBA 1987 c. 70(1)(d) Size:16 kb
• W100-800 - Successor Plan Does Not Preclude Wind Up of Original Plan Size:128 kb​
• W100-801 - Successor Plan Does Not Preclude Wind Up of Original Plan Size: ## kb​ Size: 162 kb