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Inactive Pension Policies

Access to Information	Locking In
Actuarial Reports	Membership
Administrative Expenses	Merger of Plans
Administrator	Pension Benefits Guarantee Fund (PBGF)
Amendments	Pension Commission of Ontario (PCO)
Annual Information Returns (AIR)	Plan Types - Miscellaneous
Annuities	Pooled Fund - Central Registry
Assets	Procedures - Administration
Benefits	Procedures - Applications
Class of Employee	Procedures - Commission
Commuted Value	Procedures - Hearings
Conversion	Procedures - Subcommittee
Deadlines	Refund of Contributions
Enforcement	Refund of Employer Overpayment
Financial Statements	Registration
Funding of Plans	Restated Plan Documents
Gradual and Uniform	Retirement
Information - Announcements	Spousal Rights
Information - Articles and Speeches	Statement of Investment Policies and Goals (SIP&G)
Information - General	Superintendent of Pensions
Inter-Jurisdictional Issues	Surplus
Interest	Transfer Values
Investment of Pension Funds	Trustee
Life Income Fund/Locked-In Retirement Account	Wind-up
Locked-In Accounts

access

I150-500 - Freedom of Information and Protection of Privacy Act (FOIPOP), How to Obtain Information (updated) When Published Size: 19 kb

I150-600 - Freedom of Information and Protection of Privacy Act (FOIPOP), Interim Administrative Practice, FOIPOP 1987 s. 17 When Published Size: 24 kb

actuarial

A050-075 - Change to Actuarial Review Procedure 11/19/1991 Size: 14 kb

A050-100 - Compliance With Actuarial Professional Standards When Published Size: 29 kb

A050-102 - Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports 10/31/1989 Size: 45 kb

A050-103 - Actuarial Assumptions Guidelines - Solvency Valuations 12/01/1993 Size: 14 kb

admin

A200-800 - Payment on Wind-up, PBA 1987 ss. 71(2) When Published Size: 15 kb

A200-801 - Costs for Wind Up and Surplus Applications 03/31/2005 (No longer applicable - replaced by A200-802) Size: 25 kb

administrator

A300-300 - Insurance Company Not Administrator for Annuity Contracts, PBA 1987 ss. 8(d) When Published Size: 30 kb

A300-400 - Mandatory for MEPPs Established by Collective Agreements or Trust Agreements, PBA 1987, c.8(1)(e) 06/26/1991 Size: 16 kb

A300-500 - Communications Between PCO and Plan Administrators Size: 36 kb

amendments

A400-850 - Registration of Amendments, Effective Nov. 1, 1992 11/01/1992 Size: 22 kb

A400-900 - Surplus Withdrawal Amendments Size: 192 kb

annual

A500-100 - Fees Due Whether Application of Registration Filed & Late Filing Fees, PBA 1987 ss. 9(1) When Published Size: 20 kb

A500-105 - Deadlines for Filing AIRs with Fees, PBA 1987 s. 21 When Published Size: 47 kb

A500-106 - Filing Deadlines for Plans Other than Defined Contribution Plans When Published Size: 16 kb

A500-150 - Forms When Published Size: 49 kb

A500-151 - Information About Replacement AIRs & PBGF Assessment Certificates When Published Size: 49 kb

A500-175 - Failure to File When Published Size: 43 kb

A500-200 - Late Fees (see A500-151) When Publishes Size: 45 kb

A500-203 - Late Filing Fees, PBA 1990, s. 20, O. Reg. 909 s. 18 When Published Size: 48 kb

A500-205 - Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments, PBA 1990, s. 20, O. Reg. 909 s. 18 When Published Size: 67 kb

A500-206 - Late AIR Filing Fees - Updated Interest Table, 1997 When Published Size: 17 kb

A500-210 - Interest on Late AIR Fees (formerly I200-700) When Published Size: 47 kb

A500-225 - New Fees, effective December 17, 1992, O. Reg. 778/92 12/17/1992 Size: 56 kb

A500-250 - Revenue Canada Annual Information Return When Published Size: 16 kb

A500-300 - Notice of Revised Annual Information Return, effective July 19, 1991, O. Reg. 402/91 07/19/1991 Size: 21 kb

A500-400 - General Information Regarding Annual Information Returns and Fees Size: 102 kb

A500-800 - Which AIRs Required at Wind Up When Published

Size: 48 kb

A500-900 - Unsigned AIRs When Published

Size: 47 kb

annuities

A600-600 - Guaranteed Annuity Contracts, O. Reg. 629/92, effective October 9, 1992 10/09/1992 Size: 13 kb

A600-950 - Mortality Tables and Sex Discrimination, O. Reg. 708/87 ss. 18(3) When Published Size: 16 kb

assets

A700-126 - Asset Transfer - Successor Plans Size: 25 kb

A700-150 - Notification of Change of Carrier (Effective When Published) Size: 30 kb

A700-152 - Types of Asset Transfers (Effective When Published) Size: 31 kb

A700-153 - Asset Transfers Between Insurance Contracts or Policies (Effective When Published) Size: 37 kb

A700-225 - Superintendent Consent Required for Asset Transfer under ss. 81(8)(PBA 1990) When Published Size: 22 kb

A700-250 - Asset Transfers Under Section 81 - Superintendent's Consent Required 11/23/1995 Size: 45 kb

A700-300 - Superintendent Consent to Transfer of Assets (Sale before 1/1/88, Transfer after 1/1/88) When Published Size: 13 kb

benefits

B100-202 - Pregnancy and Parental Leave - Employee Contributions When Published Size: 19 kb

B100-204 - Pregnancy and Parental Leave Governed by Employment Standards Amendment Act When Published Size: 15 kb

B100-205 - Pregnancy and Parental Leave Cannot be Conditional When Published Size: 15 kb

B100-800 - Same-Sex Spousal Benefits; Leshner Ruling Explained 08/31/1992 Size: 17 kb

B100-850 - Survivor Benefit Waived, PBA 1990, s. 44 When Published Size: 18 kb

B100-900 - Transfer to Locked In RRSP May Result in Loss of Rights When Published Size: 18 kb

C100-100 - Clarification (formerly Interpretation Bulletin 1), PBA 1990 s. 31-34 03/01/1998 Size: 111 kb
C100-300 - Class and Eligibility, PBA 1987, ss. 32(1), s. 35 Effective When Published Size: 207 kb
C100-650 - Individuals Effective When Published Size: 103 kb
C100-800 - Requirements for Full and Part-Time Employees, PBA 1987 s. 35 Effective When Published Size: 106 kb
C100-801 - Part-Time Employees and YMPE Test Effective When Published Size: 204 kb
C100-890 - Seasonal Workers Effective When Published Size: 154

commuted

C125-500 - Computation and Interest Requirements on Transfer, PBA 1990 s. 42 O. Reg. 909 ss 19(1), 10(1), 24(11.1) When Published Size: 50 kb

conversion

C200-100 - From Defined Benefit to Defined Contribution, PBA 1987 c. 14(1)(c) effective August 30, 1991 08/31/1991 Size: 37 kb

deadlines

D050-200 - Deadline for Membership Not Acceptable When Published Size: 77 kb

D050-800 - Extension of Deadline for Funding in Active Defined Benefit Plans, PBA 1987 s. 106, effective December 19, 1991 12/19/1991 Size: 12 kb

enforcement

E100-001 - Enforcement Matters to be Published - Charges Laid Under PBA When Published Size: 24 kb

E100-002 - Charges are Laid Under the PBA - Union Drawn Steel 05/07/1996 Size: 16 kb

E100-003 - Results of Charges Laid under the PBA and Regulations PBA 1990 s. 62 O. Reg. 909 ss. 70(1) when Published Size: 20 kb

E100-004 - Charges Laid under the PBA and Regulations 10/29/1996 Size: 24 kb

E100-005 - Ongoing Cases under the PBA and Regulations When Published Size: 30 kb

financial

F100-100 - Pension Policy respecting the Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements 03/01/2003 Size: 27 kb

F100-101 - Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements Size: 39 kb

F100-150 - CICA Guideline for Annual Audited Statements 03/01/1992 Size: 63 kb

F100-400 - Fund Statements or Plan Statements, O. Reg. 708/87 s. 72 When Published Size: 87 kb

F100-401 - Revised Filing Requirements, O. Reg 712/92, effective November 26, 1992 11/26/1992 Size: 12 kb

F100-900 - Requirement for Auditor's Report, O. Reg. 909, s. 76, s. 80 When Published Size: 16 kb

funding

F800-025 - Designated Plans - Requirements for Maximum Funding Valuations 07/01/1995 Size: 25 kb

F800-050 - Solvency Funding and the PBGF - Amendments to Regulation, O. Reg. 712/92 11/26/1992 Size: 73 kb

F800-051 - Impact of Solvency Funding 11/26/1992 Size: 19 kb

F800-110 - Contribution Holidays and Actuarial Reports Effective When Published Size: 33 kb

F800-800 - Re-Filing Election Report, O. Reg. 909, s. 5 When Published Size: 14 kb

gradual

G100-100 - Age-Related Benefit Formula, PBA 1990 ss. 11(1) & (4) 12/19/1993 Size: 34 kb

G100-600 - Benefit Accrual in Defined Benefit and Defined Contribution plans Size: 34 kb
G100-601 - Benefit Accrual in Defined Benefit and Defined Contribution Plans Size: 162 kb

infoann

I050-001 - Winter 1995 Bulletin 03/15/1995 Size: 30 kb

I050-002 - Spring 1995 Bulletin 03/15/1995 Size: 21 kb

I050-003 - Summer 1995 Bulletin 06/26/1995 Size: 22 kb

I050-004 - Winter-Spring 1996 Bulletin When Published Size: 36 kb

I050-005 - Fall-Winter 1997 Bulletin When Published Size: 30 kb

infoart

I100-100 - "Pension Plan Survival and the PCO - A Two-Way Street" November/December 1994 Size: 30 kb

I100-101 - "Fiduciary Responsibility - A Regulator's Viewpoint" 05/17/1995 Size: 44 kb

I100-102 - PCO Affected by Government Constraints - New Approach to Communications Adopted When Published Size: 27 kb

infogen

I100-001 - Invitation to Serve on Advisory Committees to the PCO When Published Size: 30 kb

I100-002 - PCO Advisory Committee Members When Published Size: 52 kb

inter

I300-200 - Compliance Amendments Required for Quebec Members When Published Size: 13 kb

interest

I200-600 - Credited Interest, O. Reg. 629/92, effective October 9, 1992 10/09/1992 Size: 12 kb

investment

I400-300 - Derivative Instruments - Futures and Options, PBA 1987 s. 23, 63 O. Reg. 708/87, s. 63, 72 When Published Size: 26 kb

I400-305 - Use of Derivatives - Significant Issues for Pension Funds When Published Size: 33 kb

I400-306 - The Use of Derivatives in Pension Funds 07/01/1995 Size: 23 kb

I400-350 - Ethical Investments When Published Size: 15 kb

I400-400 - Investment in a Limited Partnership, O. Reg. 909 s. 70, 71 When Published Size: 19 kb

I400-500 - Letters of Credit as Collateral in Securities Lending, O. Reg. 708/87 ss. 73(b). When Published Size: 25 kb

I400-600 - Prudence, PBA 1987 s. 23, 63, O. Reg. 708/87 s. 63 When Published Size: 36 kb

I400-700 - Securities Investments, O. Reg. 708/87 s. 75 When Published Size: 24 kb

I400-800 - Compliance with Federal Investment Regulations or Ontario Investment Rules - Regulation 909, ss. 77(4) and 77(5), as amended 03/03/2000 Size: 19 kb

I400-801 - Transitional Investment Rules - Regulation 909, s.79 and 80, as amended 03/03/2000 Size: 16 kb

life

L050-100 - Requirements of the Ontario Locked-In Retirement Account (LIRA), PBA 1990, s. 48, 65, O. Reg. 909. s. 20, 21 When Published Size: 53 kb

L050-200 - Shortened Life Expectancy - Provision in Plan Text, PBA 1990, s. 49 O. Reg. 909 c. 21(2)(d) When Published Size: 20 kb

L050-201 - Shortened Life Expectancy - Verification Required by Financial Institution, PBA 1990 ss. 42(11) When Published Size: 20 kb

L050-500 - LIF Explanation and Tables for Minimum & Maximum Withdrawal Percentages O. Reg. 909 s. 18 & 19 and Schedule 1 09/18/1992 Size: 150 kb

L050-501 - Amendments to the ITA (Canada) Regulation and the Effect on LIFs When Published Size: 69 kb

L050-502 - Life Income Update and Revised Schedule 1 of Reg. 909 1994 Size: 90 kb

L050-510 - No Provision for Small Amounts When Published Size: 17 kb

L050-600 - Direct Transfer from Plan to LIF, Income Tax Act (Canada) s. 147.3, effective June 10, 1993 06/10/1993 Size: 75 kb

L050-603 - Direct Transfer of Locked-in Funds and Administration Issues O. Reg 909, Schedule 1 10/28/1994 Size: 115 kb

L050-605 - Transfer of Locked-In Funds by Financial Institutions, O. Reg. 909, ss. 20(3), 21, Schedule 1 When Published Size: 19 kb

L050-650 - Minimum and Maximum Withdrawals (amendment to L050-500) When Published Size: 187 kb

L050-651 - 1995 Maximum Withdrawals When Published Size: 49 kb

L050-652 - 1996 Maximum Withdrawal Amount Table When Published Size: 23 kb

L050-653 - 1997 Maximum Withdrawal Amount Table January 1997 Size: 36 kb

L050-654 - 1998 Maximum Withdrawal Amount Table January 1998 Size: 51 kb

L050-655 - 1999 Maximum Withdrawal Amount Table 01/04/1999 Size: 37 kb

L050-656 - 2000 Maximum Withdrawal Amount Table 01/04/2000 Size: 19 kb

L050-657 - 2001 LIF Maximum Withdrawal Amount Table 01/01/2001 Size: 22 kb

L050-658 - 2002 LIF Maximum Withdrawal Amount Table 01/01/2002 Size: 131 kb

L050-659 - 2003 LIF Maximum Payment Amount Table 01/01/2003 Size: 25 kb

L050-700 - Spousal Death Benefit, O. Reg. 909, Schedule 1, ss. 8(1) When Published Size: 87 kb

L050-701 - Spousal Pre-Retirement Death Benefit, O. Reg. 564/92 09/18/1992 Size: 94 kb

L050-702 - Spousal Consent Required When Published Size: 78 kb

L050-703 - Spousal Consent Form, O. Reg. 909, Schedule 1 When Published Size: 103 kb

L050-875 - Locked-In LIFs and LIRAs Approved by Other Jurisdictions When Published Size: 20 kb

L050-900 - Treatment of Funds by Other Jurisdictions When Published Size: 20 kb

lockedin

L200-300 - Life Income Funds (LIFs) 03/01/2003 Size: 81 kb

L200-302 - Schedule 1.1 Life Income Funds (New LIFs) Size: 330 kb
L200-400 - 2004 LIF Maximum Payment Amount Table 01/01/2004 Size: 101 kb

L200-401 - 2005 LIF Maximum Payment Amount Table 01/01/2005 Size: 100 kb

L200-402 - 2006 LIF Payment Amount Table Size: 104 kb

L200-403 - 2007 LIF Maximum Payment Amount Table 01/01/2007 Size: 41 kb

L200-404 - 2008 Schedule 1 Life income Fund (LIF) Maximum Annual Income Payment Amount Table Size: 47 kb

L200-405 - 2008 Schedule 1.1 Life income Fund (LIF) Maximum Annual Income Payment Amount Table Size: 52 kb

L200-406 - 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table Size: 97 kb

locking

L100-050 - Shortened Life Expectancy Size: 188 kb
L100-075 - Interest Locked In, O. Reg. 708/87 ss. 18(2) When Published Size: 17 kb

L100-100 - Locked-In RRSP Can Purchase Annuity at Age 55, O. Reg. 708/87 When Published Size: 13 kb

L100-125 - Effect of Legislation on Locked In RRSP Funds When Published Size: 23 kb

L100-130 - How to Administer Locked-In Money as a Pension When Published Size: 25 kb

L100-150 - Locked-In RRSP Funds - Annuities When Published Size: 17 kb

L100-200 - Locked-In RRSP Cannot be Transferred to a RRIF When Published Size: 18 kb

L100-300 - Locking-In of Pension Funds When Member Leaves the Country When Published Size: 17 kb

L100-400 - On Termination When Published Size: 15 kb

L100-500 - Non-Redeemable RRSP Investment When Published Size: 19 kb

L100-600 - Self-Directed RRSPs and Home Mortgages When Published Size: 22 kb

L100-700 - Application of Pre- and Post-1987 Vesting and Locking In Rules When Published Size: 17 kb

M100-200 - Deadline for Membership Not Acceptable Effective When Published Size: 123 kb
M100-500 - Mandatory vs Voluntary, PBA 1987 s. 10, 26 Effective When Published Size: 134 kb
M100-501 - Mandatory and Voluntary - Changes after Effective Date (Effective When Published) Size: 130 kb
M100-800 - Students Generally Not Eligible (Effective When Published) Size: 131 kb

merger

M200-150 - General Procedures for Plan Mergers, PBA 1987 s. 82, effective February 1, 1990 02/01/1990 Size: 25 kb

M200-151 - Merger Policy, September 1993, PBA 1990 s. 81, O. Reg. 909 s. 7 09/16/1993 Size: 39 kb

pbgf

P200-150 - Assessments Subject to Retail Sales Tax, effective May 19, 1993 05/19/1993 Size: 19 kb

P200-160 - Assessment as Administrative Expense (formerly P200-850 & A200-850)) When Published Size: 13 kb

P200-250 - Late Assessment Payments - Calculation of Interest, 1995, O. Reg. 909 s. 37 When Published Size: 44 kb

P200-251 - Late Assessment Payments - Updated Interest Table When Published Size: 37 kb
P200-200 - Assessment and Member Fees Size: 129 kb

P200-300 - Coverage and Funding, PBA 1987 s. 85 When Published Size: 23 kb

pco

P300-250 - 1) How To Get Assistance from the PCO and 2) Telephone Enquiries to the PCO Size: 49 kb

P300-251 - Contacts for Assistance - AIR/PBGF Assessment Certificates Effective When Published Size: 81 kb

P300-253 - How to Obtain Forms and Publications on and after September 15, 1994 Size: 40 kb

P300-255 - Tips for Dealing with the PCO Effective When Published Size: 71 kb

P300-300 - Computer-generated Forms Size: 24 kb

P300-350 - No Civil Collection by PCO Size: 24 kb

plan

P100-201 - Pension Plans are Not Flexible Benefit Plans Size: 28 kb

pooled

P400-300 - Description When Published Size: 23 kb

P400-500 - Simplified Filing Procedure, effective July 25, 1989 07/25/1989 Size: 25 kb

proadm

P500-001 - Communications Between the PCO and Plan Administrators When Published Size: 21 kb

P500-002 - Photocopies of Files under Section 30 of the PBA, 1990 Size: 33 kb

P500-003 - Records Maintenance and Retention When Published Size: 21 kb

P500-004 - Applications Received prior to January 1, 1996, Procedures for Resolution When Published Size: 18 kb

proapp

P510-401 - Surplus Refund Applications on Wind Up, Acknowledgement of Applications, Representations & Communication of Commission Decision When Published Size: 25 kb

P510-402 - Surplus Refund Applications on Wind Up - Late Representations and Submissions When Published Size: 18 kb

procom

P515-750 - Commission Meetings - Purpose and Procedure PBA 1990, s. 93, 96, 97 When Published Size: 28 kb

prohea

P520-760 - Rules of Practice for Proceedings under Section 89 of the Act When Published Size: 125 kb

P520-761 - Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution, ss. 8(2) of Reg. 909 When Published Size: 22 kb

P520-762 - Release of Hearing Documents Filed with the Commission When Published Size: 14 kb

P520-763 - Records of Proceedings for Appeal Purposes When Published Size: 18 kb

P520-780 - Pre-hearing Conference Procedures When Published Size: 41 kb

P520-781 - Role of Presiding Officer at Pre-hearing Conference When Published Size: 13 kb

P520-782 - Notice of Pre-hearing Conference When Published Size: 24 kb

P520-783 - Release of Pre-hearing Conference Documents Filed with Commission When Published Size: 14 kb

P520-784 - Continuation of Proceedings for Certain Applications under the Current PBA Once the FSCO Act Comes into Force 03/26/1998 Size: 27 kb

prosub

P505-350 - Commission Procedures Sub-committee - Procedures Ready for Publication When Published Size: 22 kb

refundcon

R400-100 - Applications to Commission - Consent to a Refund, PBA 1987 ss. 64(7), effective August 30, 1991 08/31/1991 Size: 21 kb

R400-105 - Refund to Active Members, PBA 1987 ss. 64(2) When Published Size: 15 kb

R400-106 - Refund of Additional Voluntary Contributions to Active Members, PBA ss. 63(2) When Published Size: 19 kb

R400-107 - Locking-in Provisions - Prior Consent of Commission Required for Refunds, PBA 1990 ss. 63(7) and (8) When Published Size: 22 kb

R400-200 - Applications to Commission - Funding Deficiency, PBA 1987 ss. 64(7) When Published Size: 16 kb

refundemp

R350-100 - Notice to Members a Necessary Pre-condition, PBA 1987 ss. 79(4) When Published Size: 30 kb

R350-101 - Application under Subsection 78(4), PBA, 1990 06/26/1995 Size: 32 kb
R350-102 - Application for Refund of Employer Overpayment Size: 94 kb

registration

R500-150 - Common Problems Size: 193 kb
R500-200 - Preparing Application for Registration, Compliance Assistance Guideline No. 1 11/01/1990 to 05/01/1994 Size: 29 kb

R500-201 - Preparation of an Application for Registration of a Pension Plan 05/01/1994 to 06/30/1995 Size: 144 kb

R500-250 - Guide to Completing a Pension Plan Document Checklist, PBA 1990 s. 98 - Compliance Assistance Guideline No. 5, 11/01/1992 to 05/01/1994 Size: 153 kb

R500-251 - Preparation of an Application for Registration of a Plan Amendment Until 06/30/1995 Size: 53 kb

R500-301 - Pension Plan Document Checklist, Form 03045(92) 11/01/1992 TO 05/01/1994 Size: 105 kb

R500-302 - Notice of Revised Document Checklist 11/01/1992 to 05/01/1994 Size: 13 kb

R600-600 - Amendment - Registration Not Confirmed Size: 127 kb

retirement

R700-200 - Mandatory Retirement Date, also reference PBA 1987 ss. 36(3) and (4) Effective When Published Size: 29 kb

R700-500 - Mandatory Retirement, PBA 1987 s. 36, 42 Effective When Published Size: 51 kb

spousal

S500-100 - Human Rights Commission Decision on the Definition of Spouse 09/27/1996 Size: 13 kb

S500-901 - Same-Sex Spouse Survivor Benefits 12/08/1998 Size: 16 kb

statement

S700-050 - Conflicts of Interest and Code of Ethics When Published Size: 16 kb

S700-051 - Conflict of Interest Requirement When Published Size: 21 kb

S700-100 - Guide to Completing a SIP&G, Compliance Assistance Guideline No. 3 05/01/1990 Size: 57 kb

S700-250 - Confirmation or Amendment - Notification to PCO 05/01/1994 Size: 17 kb

S700-300 - Income Tax Act Regulations - Foreign Content Change When Published Size: 18 kb

S700-350 - Filing of Investment Policy Return When Published Size: 17 kb

S700-400 - Obligation to Sell Assets When Published Size: 16 kb

super

S800-001 - Notices and Orders, PBA 1990 s. 69, 87, 89 06/01/1995 Size: 21 kb

S800-002 - Notices and Orders, PBA 1990 s. 69, 87,.89 When Published Size: 27 kb

S800-003 -Notices and Orders (omitted from Bulletin 6/3), PBA 1990 s. 69, 87, 89 When Published Size: 18 kb

S800-004 - Notices and Orders, PBA 1990, s. 69, 87, 89 When Published Size: 26 kb

surplus

S900-050 - Adequacy of Surplus Withdrawal Application, ss. 22(3) of O. Reg 708/87 revoked 10/09/1992 Size: 14 kb

S900-250 - Court for Surplus Entitlement in Wound Up Plans Size: 24 kb

S900-300 - Distribution of Surplus to Beneficiaries on Wind Up, effective December 17, 1992 12/17/1992 Size: 25 kb

S900-400 - Partial Wind Up: Identification and Administration of Surplus, Compliance with PBA, ss. 70(6) 06/23/1994 (No longer applicable - replaced by S900-401) Size: 25 kb

S900-500 - Distribution to Employer on Wind Up, PBA s. 78 and 79 & O. Reg. 909 (708/87 & 743/91 [effective Dec. 18, 1991]), c. 7a(1)(b) 05/28/1992 to 06/22/1994 Size: 63 kb

S900-501 - Surplus Distribution to an Employer PBA 1990 s. 78, 79 and O. Reg. 909, s. 8 06/23/1994 Size: 94 kb

S900-502 - Changes to the Surplus Application Review Process, effective on and after September 1, 1994 09/01/1994 Size: 14 kb

S900-504 - Surplus Distribution to an Employer, PBA 1990 s. 78, 79, O. Reg. 909 s. 8 (replaces S900-501) When Published Size: 99 kb

S900-506 - ss. 79(2) & (4) of the PBA came into effect Jan. 1/98 When Published Size: 16 kb

S900-507 - Surplus Applications Affecting Members, Former Members or Other Persons with Employment in Jurisdictions Other Than Ontario When Published Size: 19 kb

S900-508 - Application by an Employer for Payment of Surplus from Wound Up Plan 07/01/1998 Size: 111 kb

S900-509 - Application by an Employer for Payment of Surplus from a Wound-up Plan
- PBA ss. 78 and 79, as amended
- Regulation 909 s. 8 04/02/2001 Size: 114 kb

S900-550 - Procedures for Applications under ss. 7a(2) of O. Reg. 708/87 (743/91)(grandfathering provision) Size: 30 kb

S900-600 - Making Application under ss. 7a(2)(c) - O. Reg. 708/87 Size: 39 kb

S900-700 - Access to Surplus in Continuing Plans Permitted, O. Reg 708/87 ss. 7(c), effective July 27, 1990 07/27/1990 Size: 26 kb

S900-750 - Surplus Remaining in Wound-up Plans Effective When Published Size: 32 kb

S900-800 - Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
PBA 1990 ss. 78(2) & O. Reg. 909 ss. 28(5), effective June 14, 1993 06/14/1993 to 06/25/1995 Size: 21 kb

S900-801 - Surplus Attributable to Employer and Employee Contributions on Plan Wind Up Size: 307 kb

S900-875 - Surplus Distribution in Cash in Continuing Plan Size: 32 kb

S900-900 - Allocation of Surplus Distributed to members and Former Members on Wind Up 02/24/1994 Size: 38 kb

transfer

T800-201 - Mortality Tables for Calculation - CIA Recommendations When Published Size: 15 kb

T800-400 - Recalculation of Transfer Value Not Permitted in Most Instances O. Reg. 909 ss. 19(1), ss. 24(11.1) When Published Size: 54 kb

T800-401 - Recalculation of Transfer Values Size: 194 kb
T800-500 - Updated CIA Transfer Value Recommendations 09/01/1993 Size: 23 kb

T900-300 - Responsibilities of Fund Trustee - Transfer of Assets Between Plans Size: 182 kb

wind

W100-100 - A Guide to Wind Up of a Pension Plan, Compliance Assistance Guideline No. 4, 09/01/1990 to 06/25/1995 Size: 51 kb

W100-101 - Filing Requirements and Procedure 06/26/1995 Size: 276 kb

W100-125 - Employer Intention Respecting Surplus in a Wind Up Report When Published Size: 14 kb

W100-200 - Filing Deadlines, O. Reg. 629/92, effective October 9, 1992 10/09/1992 Size: 16 kb

W100-230 - Individual Statement at Wind Up, O. Reg. 909, c. 28(2)(t), (O. Reg. 629/92) 10/19/1992 Size: 26 kb

W100-231 - Distribution of Benefits on Partial Wind Up - PBA s. 72(1) and 73(2) - Regulation 909 s. 28(2) Size: 50 kb

W100-275 - Plan with no Members Size: 130 kb
W100-300 - Guideline for Notice of Wind Up of Pension Plan Size: 86 kb
W100-301 - Notice of Proposal for Partial Wind Up Size: 85 kb
W100-302 - Notice and Consent Requirements on Partial Plan Wind Up Size: 203 kb
W100-440 - Restrictions on Payments in Deficit Situations Size: 140 kb
W100-450 - Significant Numbers of Members, PBA 1987 c. 70(1)(d) Size: 16 kb
W100-800 - Successor Plan Does Not Preclude Wind Up of Original Plan Size: 128 kb

Webinar on Family Law Value Applications