Document Properties
- Type of Publication: Schedule
- Date: 2021
The pension plan assessment rate schedule below applies to plans registered or filed for registration under the Pension Benefits Standards Act, 1985 (PBSA). OSFI will determine the assessment due and send an invoice approximately 45 days after the plan’s Annual Information Return was due to be filed (or upon receipt of an application for registration).
| PENSION PLAN ASSESSMENT RATE SCHEDULE – PBSA |
|---|
| 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, 2021 to September 30, 2022 | $500 | $10.00 | $7.50 | $200,000 |
| 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 |