Access to Information

• I150-700 - Items Marked "Private" and "Confidential", PBA 1990 ss. 29(1) Effective When Published
• I150-800 - Member's Right to Information, Annual Statements, Termination Statements, Notices, PBA 1990, s. 25-30, 42, O. Reg. 909 s. 28, 39-46 Effective When Published
• I150-805 - Members' Annual Statement, PBA 1990 s. 27 Effective When Published

Actuarial Reports

• A050-900 - Requirement for Submission of Actuarial Reports and Cost Certificates 01/01/1991

Administrative Expenses

• A200-100 - Consulting and Actuarial Fees for Bargaining Purposes Not Payable from Pension Fund, PBA 1987 ss. 23(9) Effective When Published
• A200-200 - Payable from Pension Fund Effective When Published
• A200-201 - Expenses Payable from Pension Fund (formerly A200-900) Effective When Published
• A200-400 - Finders Fee or Insurance Broker Commission Payable from Pension Fund, PBA 1987 s. 22 Effective When Published
• A200-802 - Costs for Wind Up and Surplus Applications 03/22/2005

Administrator

• A300-100 - Role and Responsibilities Effective When Published
• A300-150 - Role and Responsibilities Effective When Published
• A300-175 - Handling of Plan Fund Expenses and Maintenance of Plan Records Effective When Published
• A300-300 - Insurance Company Not Administrator for Annuity Contracts, PBA 1987 ss. 8(d) When Published
• A300-500 - Communications Between the PCO and Plan Administrators 01/01/1996
• A300-502 - Approved Pension Forms
• A300-800 - Requirement to Provide Information to Members When Published
• A300-801 - Requirement to Make Documents Available on Request, PBA 1987 s. 30 Effective When Published
• A300-805 - Electronic Communications Between Plan Administrators and Plan Beneficiaries 03/14/2003

Amendments

• A400-100 - Actuarial Filing for Plan Amendments
• A400-200 - Challenge to an Adverse Amendment Effective When Published
• A400-500 - Reduction of Accrued Benefits and/or Refunds or Payments to Avoid Revocation by Revenue Canada of Registration of a Pension Plan - Exemptions under PBA R.S.O. 1990, ss. 18(1) and s. 47 of O. Reg. 909 06/26/1995
• A400-900 - Surplus Withdrawal Amendments

Annual Information Returns (AIR)

• A500-400 - General Information Regarding Annual Information Returns and Fees - PBA s. 20 - Regulation 909 s. 18 07/01/2001

Annuities

• A600-900 - Fully-Insured Money Purchase Group Annuity Effective When Published
• A600-951 - Mortality Tables and Sex Discrimination
  - PBA s. 52
  - Regulation 909 s. 21(3) 01/01/2001

Assets

• A700-100 - Asset Transfer on Reorganization, Effective When Published
• A700-126 - Asset Transfer - Successor Plans, PBA 1990, s. 80 Effective When Published
• A700-150 - Notification of Change of Carrier (Effective When Published)
• A700-152 - Types of Asset Transfers (Effective When Published)
• A700-153 - Asset Transfers Between Insurance Contracts or Policies (Effective When Published)
• A700-175 - Interim Transfer of Assets on Purchase and Sale (see also A700-200) Effective When Published
• A700-200 - Asset Transfer Resulting from Sale of Business, (old Policy Statement #2)
  PBA 1987 ss. 26(1), s. 79-81 07/28/1988
• A700-226 - Partial Asset Transfers Under s. 81 - Superintendent's Consent Required (replaces A700-225) Effective When Published
• A700-251 - Full Asset Transfers Under s. 81 - Superintendent's Consent Required (replaces A700-250) Effective When Published
• A700-301 - Withdrawal of Application for Consent to a Transfer of Assets

Benefits

• B100-100 - Definition of Bridge Benefit Effective When Published
• B100-110 - Consent Benefits Where Amount of Benefit Not Determinable 02/10/2005
• B100-125 - Garnishment of Pensions in Pay, PBA 1990 s. 66 Effective When Published
• B100-150 - Form of Benefit Payment Effective When Published
• B100-206 - Pregnancy, Parental and Emergency Leave May 1, 2002
• B100-225 - Portability Rights if Vested but not Locked In (Effective When Published)
• B100-251 - Amendments for Benefit Improvements - Notice and Funding PBA 1990, ss. 26(1) (replaces B100-250) 06/26/1995
• B100-275 - Indexing (Effective When Published)
• B100-300 - Value of a Deferred Pension (Effective When Published)
• B100-400 - Union Membership as a Condition for Benefit Improvement Effective When Published
• B100-500 - Settlement of Benefits (Effective When Published)
• B100-851 - Joint and Survivor Pension Waived - PBA s. 44 01/01/2002
  

Class of Employee

• C100-100 - Clarification (formerly Interpretation Bulletin 1), PBA 1990 s. 31-34 03/01/1998
• C100-300 - Class and Eligibility, PBA 1987, ss. 32(1), s. 35 Effective When Published
• C100-650 - Individuals Effective When Published
• C100-700 - More Advantageous Pension Benefits or Ancillary Benefits Permitted, PBA 1987 s. 5 Effective When Published
• C100-800 - Requirements for Full and Part-Time Employees, PBA 1987 s. 35 Effective When Published
• C100-801 - Part-Time Employees and YMPE Test Effective When Published
• C100-890 - Seasonal Workers Effective When Published
  

Commuted Value

• C125-100 - Calculation in a Continuing Plan, O. Reg. 909 ss. 16(1) 10/09/1992
  

Conversion

• C200-101 - Conversion of a Plan from Defined Benefit to Defined Contribution 06/01/2004
• C200-150 - Defined Contribution to Defined Benefit
• C200-700 - Past Benefits - Members Option
  

Deadlines

• D050-801 - Extension of Deadline for Filings - PBA s. 105 - Regulation 909 ss. 3(2), 13(1), 14(10), 18(1), 18(7), 76(4) 03/01/2002
• D050-802 - Deadline for Early Filing of Actuarial Funding Valuation Reports 07/10/2003

Early Retirement Windows

• E050-050 - For Applications Received after March 26, 1992
• E050-100 - Early Retirement Benefits Effective When Published

Financial Statements

• F100-101 - Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements - 05/15/08
• F100-300 - Master Trust Arrangements (09/08/1989)

Funding of Plans

• F800-030 - Funding Requirements for Designated Plans in Ontario, O. Reg. 73/95 Effective When Published
• F800-100 - Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions (Effective When Published)
• F800-110 - Contribution Holidays and Actuarial Reports Effective When Published
• F800-125 - Contributions In-Kind Not Permitted, effective March 25, 1993 03/25/1993
• F800-150 - Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110 When Published
• F800-175 - Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published
• F800-300 - Contributory and Non-Contributory Pension Plans
• F800-400 - Employer Contributions Based on RRSP Contributions (Effective When Published)
• F800-500 - Failure to Remit Member Contributions
• F800-801 - No Suspension of Contributions in Defined Contribution Plans Effective When Published
• F800-950 - Cessation of Member Contributions Effective When Published
• F800-975 - No Provision to Amortize Negative Solvency Balance

Gradual and Uniform

• G100-600 - Benefit Accrual in Defined Benefit and Defined Contribution plans, PBA 1987, s. 11 Effective When Published
• G100-700 - Benefit Accrual - Application to MEPPs
• G100-701 - Benefit Accrual in a MEPP - Clarification

Information - General

• I100-003 - Publication of Decisions Made under the PBA 06/01/1999

Inter-Jurisdictional Issues

• I300-100 - How to Change Province of Registration Effective When Published
• I300-300 - Documents at PCO for Plans in Other Provinces Effective When Published

Interest

• I200-100 - Average Fund Rate for Employee Contributions Effective When Published
• I200-200 - Crediting Interest on Employee Contributions, O. Reg. 708/87 ss. 21(2) Effective When Published
• I200-300 - Minimum and Maximum Rates Effective When Published

Locked-In Accounts

• L200-100 - General Requirements 03/01/2002
• L200-200 - Locked-In Retirement Accounts (LIRAs) 03/01/2002
• L200-301 - Schedule 1 Life Income Funds (Old LIFs)
• L200-302 - Schedule 1.1 Life Income Funds (New LIFs)
• L200-406 - 2009 Schedule 1 Life income Fund (LIF) Maximum Annual Income Payment Amount Table
• L200-407- 2009 Schedule 1.1 Life income Fund (LIF) Maximum Annual Income Payment Amount Table
• L200-500 - Locked-In Retirement Income Funds (LRIFs) - Regulation 909 Schedule 2 04/15/2005

Locking In

• L100-050 - Shortened Life Expectancy Effective When Published

Membership

• M100-200 - Deadline for Membership Not Acceptable Effective When Published
• M100-500 - Mandatory vs Voluntary, PBA 1987 s. 10, 26 Effective When Published
• M100-501 - Mandatory and Voluntary - Changes after Effective Date (Effective When Published)
• M100-700 - No Transfer on Suspension of Plan Membership, PBA 1987 s. 64 Effective When Published
• M100-800 - Students Generally Not Eligible (Effective When Published)
• M100-901 - Amendment to Terminate Membership not Permitted (Effective When Published)
• M100-908 - Termination of Plan Membership Without Termination of Employment (Effective When Published)

Pension Benefits Guarantee Fund (PBGF)

• P200-001 - Filing Requirements and Procedure, PBA 1990 s. 83, 84, O. Reg. 909 s34, 47 Effective When Published
• P200-125 - Assessment Based on Last Report (Effective When Published)
• P200-155 - Determining PBGF Assessment Base (Effective When Published)
• P200-175 - Assessment Not to be Paid by Actuarial Gain, O. Reg. 909, ss. 4(5), ss. 7(4) Effective When Published
• P200-200 - Assessment and Member Fees Effective When Published

Pension Commission of Ontario (PCO)

• P300-250 - 1) How to Get Assistance from the PCO (reprinted)
  2) Telephone Enquiries to the PCO When Published
• P300-255 - Tips for Dealing with the PCO Effective When Published
• P300-350 - No Civil Collection by PCO Effective When Published

Plan Advisory Committee (Members)

• A350-500 - Purpose

Plan Types - Miscellaneous

• P100-101 - Approaches and Revenue Canada Considerations (formerly O100-100) Effective When Published
• P100-201 - Pension Plans are Not Flexible Benefit Plans (formerly B100-175) Effective When Published

Procedures - Administration

• P500-002 - Photocopies of Files under Section 30 of the PBA, 1990 Effective When Published

Refund of Contributions

• R400-101 - Application for Refund of Contributions to Plan Members or Former Members - PBA ss. 63(7) and (8), as amended 04/02/2001
• R400-108 - Refund of Additional Voluntary Contributions to Active Members - PBA, 1990 ss. 63(2) 04/02/2001

Refund of Employer Overpayment

• R350-102 - Application for Refund of Employer Overpayment - PBA ss. 78(1) and (4), as amended 04/01/2001
• R350-500 - Extension of Time under Section 78(4) (Effective When Published)

Registration

• R500-100 - Changing Province of Registration Effective When Published
• R500-150 - Common Problems Effective When Published
• R500-350 - Legal Effect

Restated Plan Documents

• R600-600 - Amendment, Registration not Confirmed Effective When Published

Retirement

• R700-100 - Normal Retirement Date, PBA 1987 s. 36 Effective When Published

Spousal Rights

• S500-101 - Amended Definition of "Spouse" Under the Pension Benefits Act
• S500-300 - Joint and Survivor Requirement and Waiver Effective When Published
• S500-305 - Entitlement to Spousal Joint and Survivor Benefit, PBA 1990 s. 44 Effective When Published
• S500-500 - Marriage Breakdown and Pension Credits Effective When Published
• S500-600 - Additional Options to Spouse on Marriage Breakdown Effective When Published
• S500-700 - Options to Spouse on Marriage Breakdown, PBA 1987 ss. 52(5) Effective When Published

Superintendent of Financial Services

• S850-001 - The Status of Published PCO Policies 07/01/1998
• S850-100 - Delegation of the Superintendent's Authorities 07/01/1998
• S850-200 - Filing Applications with the Superintendent of Financial Services 07/01/1998

Surplus

• S900-250 - Court Applications - Surplus Entitlement in Wound-up Plans - Parties before the Courts, effective April 23, 1992 (replaced by P520-761) 04/23/1992
• S900-401 - Partial Wind Up - Identification and Administration of Surplus
• S900-503 - Surplus Distribution - The role of Legal Counsel in Obtaining Written Consent
• S900-505 - Levels of Consent Required Pursuant to s. 10.1 of O. Reg. 909
• S900-510 - Application by Employer for Payment of Surplus on Full Wind Up of a Pension Plan
  - PBA ss. 78 and 79
  - Regulation 909 s. 8 09/30/2004
• S900-511 - Application by Employer for Payment of Surplus on Partial Wind Up of a Pension Plan
  - PBA ss. 78 and 79
  - Regulation 909 s. 8 09/30/2004
• S900-550 - Procedures for Applications under ss. 7a(2) of O. Reg. 708/87 (743/91)(grandfathering provision) 04/23/1992
• S900-600 - Making Application under ss. 7a(2)(c) - O. Reg. 708/87, effective August 30, 1991 08/31/1991
• S900-751 - Undistributed Surplus on Full or Partial Wind Up - PBA s. 76
• S900-801 - Surplus Attributable to Employer and Employee Contributions on Plan Wind Up, ss. 78(2) of PBA 1990, ss. 28(5) of O. Reg. 909. 06/26/1995
• S900-875 - Surplus Distribution in Cash in Continuing Plan Effective When Published
• S900-901 - Allocation of Surplus to Members, Former Members and Other Persons on Wind Up - PBA s. 63(7) and 70(5) - Regulation 909 s. 8
• S900-910 - Distribution of Surplus to Employer on Partial Wind Up - PBA s. 70(5) - Regulation 909 s. 8(1)(b) and 8(2)

Transfer Rights

• T500-300 - Fully-insured Money Purchase Group Annuity, PBA 1987 s. 43 Effective When Published
• T500-500 - Timing of Termination Statement (Effective When Published)
• T500-600 - No Obligation for Other Plans to Accept Transfer, PBA 1987 s. 43 Effective When Published
• T500-850 - No Transfer Rights Outside Canada, PBA 1990 s. 42, O. Reg. 909 s. 21 Effective When Published

Transfer Values

• T800-401 - Recalculation of Transfer Values - PBA ss. 42(1) and 73(2) - Regulation 909 ss. 19(1), 20(1), 24(11.1), 24(12) and 29(2) 08/01/2001
• T800-900 - Contractual Provision for Indexation
• T800-901 - Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
• T800-950 - Commuted Value Transfer Where Plan Underfunded PBA 1990 s. 42, O. Reg. 909 ss. 19(7) Effective When Published

Trustee

• T900-300 - Responsibilities of Fund Trustee - Transfer of Assets Between Plans, PBA 1990 ss. 22(8) Effective When Published

Wind-up

• W100-102 - Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan 12/09/2004
• W100-105 - Conditional Wind Up Application Not Permitted
• W100-106 - Treatment of Prior Year Credit Balance
• W100-108 - Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
• W100-110 - Credited Service for Employment Standards Act Notice Period Effective When Published
• W100-225 - Vesting, Locking In & Growing In on Wind Up
• W100-231 - Distribution of Benefits on Partial Wind Up - PBA s. 72(1) and 73(2) - Regulation 909 s. 28(2)
• W100-275 - Plan with No Members, PBA 1990 s. 69 Effective When Published
• W100-300 - Guideline - Notice of Wind Up of Pension Plan (formerly N300-100) 03/01/1988
• W100-301 - Notice of Proposal for Partial Wind Up, PBA 1990 ss. 68(2) and (3), 112(1) and (3), O. Reg. 909 ss. 28(1) effective June 24, 1993 06/24/1993
• W100-302 - Notice and Consent Requirements on Partial Wind Up, PBA 1990 ss. 68(2) and (3), 78(2), 79, 112(3), O. Reg. 909 c. 8(1)(b)(iii) Effective When Published
• W100-435 - Payment of Immediate Pensions Effective When Published
• W100-440 - Restrictions on Payments in Deficit Situations 12/01/2003
• W100-460 - Where Employer Sells, Assigns or Transfers the Business PBA 1990 c. 69(2)(f) Effective When Published
• W100-800 - Successor Plan Does Not Preclude Wind Up of Original Plan PBA 1990 ss. 81(1)