Annual Filing Process for Federally Regulated Pension Plan Returns

The following table summarizes the current filing process for each pension plan return.

Return Filing Process and Support

Pension Plan Annual Corporate Certification (PPACC)

Defined contribution or defined benefit plans - due within 6 months after the plan year end.

Pooled Registered Pension Plans - due within 4 months after the plan year end.

Must be filed using RRS

  • Submit using the on-line web form

Note: Prior to submitting your PPACC, you must review and update your plan’s general and role/contact information (i.e. your plan’s Organizational Profile), as required, by creating and submitting a separate return. 

The Guide to Completing the Pension Plan Annual Corporate Certification provides assistance in completing the PPACC and updating a plan’s Organizational Profile.

The Manage Corporate Returns User Guide provides information for creating and submitting returns in RRS to update a plan’s Organizational Profile on page 38.

OSFI 49/49A
(Annual Information Return/ Schedule A)

Due within 6 months after the plan year end.

Must be filed using RRS

  • Submit via electronic file upload or using the on-line web form

The Guide to Completing the OSFI 49 Annual Information Return and OSFI 49A Schedule A provides assistance in completing the OSFI 49/49A.

The Manage Financial Returns User Guide provides instructions for filing via electronic file upload on page 15 and using the on-line web form on page 24.

OSFI 60 (Certified Financial Statements)

Due within 6 months after the plan year end.

Must be filed using RRS

  • Submit via electronic file upload or using the on-line web form

The Guide to Completing the OSFI 60 Certified Financial Statements and Filing Auditor’s Reports provides assistance in completing the OSFI 60.

The Manage Financial Returns User Guide provides instructions for filing via electronic file upload on page 15 and using the on-line web form on page 24.

Auditor’s Report (Audited Financial Statements) for defined contribution or defined benefit plans – if required

Due within 6 months after the plan year end.

Must be filed using RRS

  • Submit via document upload

The Guide to Completing the OSFI 60 Certified Financial Statements and Filing Auditor’s Reports provides information regarding requirements for filing an Auditor’s Report.

The Manage Financial Returns User Guide provides instructions for filing via document upload on page 55.

Actuarial Information Summary (AIS) and Actuarial Valuation Report (VR) – if required

Due within 6 months after the plan year end.

Must be filed using RRS

  • Submit AIS using the on-line web form
  • Submit VR via document upload

The Instruction Guide for the Preparation of Actuarial Reports for Defined Benefit Pension Plans sets out the reporting requirements of actuarial reports filed with OSFI.

The Guide to Completing the Actuarial Information Summary provides assistance in completing the AIS.

The Manage Financial Returns User Guide provides instructions for filing using the on-line web form on page 24 and via document upload on page 55.

Replicating Portfolio Information Summary (RPIS) – if required

Due within 6 months after the plan year end.

Must be filed using RRS

  • Submit using the on-line web form

The Guide to Completing the Replicating Portfolio Information Summary provides assistance in completing the RPIS.

The Manage Financial Returns User Guide provides instructions for filing via document upload on page 55.

OSFI 575 (Solvency Information Return) – if required

Due before February 15 or within 45 days after the plan year end, if later.

Must be filed using RRS

  • Submit using the on-line web form
The Manage Financial Returns User Guide provides instructions for filing using the on-line web form on page 24.

Pooled Registered Pension Plan Annual Information Return (PRPP AIR)

Due within 4 months after the plan year end.

Must be filed using RRS

  • Submit via document upload

The Manage Financial Returns User Guide provides instructions for filing via document upload on page 55.

Pooled Registered Pension Plan Auditor’s Report (Audited Financial Statements)

Due within 4  months after the plan year end.

Must be filed using RRS

  • Submit via document upload

The Manage Financial Returns User Guide provides instructions for filing via document upload on page 55.

 

For further information, please visit the OSFI website or contact us at:

Office of the Superintendent of Financial Institutions
255 Albert Street
Ottawa, Ontario
K1A 0H2
Telephone: (613) 991-0609
Fax: (613) 990-0081
E-mail: ReturnsAdmin@osfi-bsif.gc.ca