Pension Plan Assessments - PBSA Plans

Pension plans registered or filed for registration under the Pension Benefits Standards Act, 1985 (PBSA) must pay an assessment on plan registration and annually thereafter. The amount of the assessment is determined by multiplying the plan assessment base by the basic rate that is in effect for the fiscal year in which the assessment is due to be paid.

The plan assessment base is determined by a formula which includes the number of plan beneficiaries (i.e. active and inactive members, deferred vested members, retirees, survivors, and any other person entitled to pension benefits who has not transferred their benefit from the pension fund).

Publications

Type Title Year
Newsletter Amendments to Assessment of Pension Plans Regulations 2019
Notice Regulations Amending the Assessment of Pension Plans Regulations 2019
Schedule Pension Plan Assessment Rate Schedule 2019
Notice Proposed amendments to the Assessment of Pension Plans Regulations 2018
Newsletter Pension Fees 2011