Pension Plan Assessment Rate Schedule

Document Properties

  • Type of Publication: Schedule
  • 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 BetweenLess than 50 Beneficiaries50 to 1000 BeneficiariesAdditional Beneficiaries Over 1000Maximum Assessment
Minimum AssessmentPer BeneficiaryPer 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).