Document Properties
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Type of Publication: Schedule
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Date: 2020
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, 2020 to September 30, 2021 | $500 | $10.00 | $7.50 | $200,000 |
| October 1, 2019 to September 30, 2020 | $500 | $10.00 | $7.50 | $200,000 |
| October 1, 2018 to September 30, 2019 | $450 | $ 9.00 | $6.75 | $180,000 |
| 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 |
OSFI will determine the assessment due and send an invoice after the due date of the plan’s Annual Information Return (or upon receipt of an Application for Registration).