Surplus (Defined Benefit Plans)

Surplus is the excess of the value of the assets of a pension fund over the value of the plan's liabilities under the pension plan as calculated in accordance with the Pension Benefits Standards Regulations, 1985. Surplus can only arise in the context of a defined benefit plan.

Publications

TypeTitleReference
Newsletter Applications for approvals to be filed using the Regulatory Reporting System2022
RRS Filing Instructions Filing an Application for Approval of a Refund of Surplus to the Employer using the Regulatory Reporting System (RRS) 2022
RRS Sample forms Application for a Refund of Surplus to The Employer (sample) 2022
Instruction Guide Refund of Surplus to the Employer2018
Newsletter Resuming Contributions for Plans with Excess SurplusPBSA Update 26
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