Annual Filing Process for Defined Contribution Pension Plan Returns

All defined contribution pension plan returns that are submitted annually must be filed using the Regulatory Reporting System (RRS).  Returns are not considered received at OSFI until the filing process is complete and the returns have been accepted in RRS.

The Manage Corporate Returns User Guide provides instructions for creating and submitting returns in RRS to update a plan’s Organizational Profile on page 44.

The Manage Financial Returns User Guide provides instructions for filing returns in RRS

  • via electronic file upload on page 15;
  • using the on-line web form on page 24; and
  • via document upload on page 55.
Return Filing Process and Support

Pension Plan Annual Corporate Certification (PPACC)

Due within six months after the plan year end.

Submit using the on-line web form

Note: Prior to submitting the PPACC, the general and role/contact information (i.e. Organizational Profile) of the plan must be reviewed and updated, as required, by creating and submitting a separate return. 

Guide to Completing the Pension Plan Annual Corporate Certification

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

Due within six months after the plan year end.

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

Note: The “Grand Total of members and other beneficiaries entered on line 038 of page 20.012 of the OSFI 49 Annual Information Return must also be entered on line 7 of the Pension Assessment Remittance Form-PBSA to determine the plan assessment to be paid.

Guide to Completing the OSFI 49 Annual Information Return and OSFI 49A Schedule A

OSFI 60 (Certified Financial Statements)

Due within six months after the plan year end.

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

Guide to Completing the OSFI 60 Certified Financial Statements and Filing Auditor’s Reports

Auditor’s Report (Audited Financial Statements) – if required

Due within six months after the plan year end.

Submit via document upload

Guide to Completing the OSFI 60 Certified Financial Statements and Filing Auditor’s Reports

If a plan is not registered to file returns using RRS, it should do so immediately. Pension plan administrators must contact the Bank of Canada, as host of the RRS system, to register for access to the Bank of Canada secure site and the RRS system. For assistance in registering, please contact RRS Support at the Bank of Canada by phone at 1-855-865-8636, or by e-mail at rrs-sdr@bank-banque-canada.ca.

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
E-mail: ReturnsAdmin@osfi-bsif.gc.ca