Pension Plan Assessment Rate Schedule

Document Properties

  • Type of Publication: Schedule
  • Date: 2017

The pension plan assessment rate schedule below applies to plans registered or filed for registration under the Pension Benefits Standards Act, 1985 (PBSA).

PENSION PLAN ASSESSMENT RATE SCHEDULE
Plan Year Ending Between Less than 50 Beneficiaries 50 to 1000 Beneficiaries Additional Beneficiaries Over 1000 Maximum Assessment
Minimum Assessment Per Beneficiary Per Beneficiary
October 1, 2017 to September 30, 2018 $400 $ 8.00 $6.00 $160,000
October 1, 2016 to September 30, 2017 $400 $ 8.00 $6.00 $160,000
October 1, 2015 to September 30, 2016 $450 $ 9.00 $6.75 $180,000
October 1, 2014 to September 30, 2015 $500 $10.00 $7.50 $200,000
October 1, 2013 to September 30, 2014 $500 $10.00 $7.50 $200,000
October 1, 2012 to September 30, 2013 $500 $10.00 $7.50 $200,000
October 1, 2011 to September 30, 2012 $500 $10.00Footnote * $7.50 $200,000

Pursuant to Assessment of Pension Plans Regulations under the Office of the Superintendent of Financial Institutions Act (effective (effective December 31, 2011).

Footnotes

Footnote *

This revised rate of $10, published in the Canada Gazette, Part I on January 28, 2012 replaces the rate of $18 that was published in the Canada Gazette on September 24, 2011.

Return to footnote * referrer