OSPC: Information for Industry & Plan Sponsors

Policy Bulletins

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	Last Updated
1: Locked-In Retirement Account (LIRA)	January 2, 2025
2: Life Income Fund (LIF)	January 2, 2025
3: One-time 50% Transfer (Unlocking) Transfer Requests for Written Notice Prescribed Registered Retirement Income Funds	October 1, 2021
4: Withdrawal or Unlocking of LIRAs and LIFs	January 2, 2025
5: Pension Benefit Division	October 5, 2022
Pension Benefit Division - pre October 1, 2021	November 15, 2017
6: Payment of Surplus from Pension Plans	June 20, 2011
7: Determination and Transfer of Commuted Values	November 9, 2020
8: Conversion of a Defined Benefit Plan to a Defined Contribution Plan	June 20, 2011
9: Termination and Winding Up of Plans	January 21, 2015
10: Letters of Credit	December 12, 2011
11: Maintenance Enforcement - Garnishment of Pension Benefit Credits	October 5, 2022
12: Funding Requirements for Defined Benefit Provisions - Remitting Contributions	January 30, 2014
13: Predecessor and Successor Plans and Employers	September 19, 2016
14: Financial Hardship Withdrawals from Locked-In Retirement Accounts (LIRA) and Life Income Funds (LIFs)	January 2, 2025

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Updates	Last Updated
10-01: The Pension Benefits Act and Pension Benefits Regulation Summary of Changes	February 23, 2012
10-02: Notice to Financial Institutions Changes to Locked-In Vehicles effective May 31, 2010	June 13, 2012
10-03: Changes to One-time Transfer effective May 31, 2010	November 22, 2012
11-01: Pension Plan Amendment Guide	May 26, 2011
11-02: Pension Committees	May 10, 2011
11-03: Pension Committees - Composition, Election and Appointment Procedures	June 21, 2011
11-04: Pension Committees - Rules of Procedure and Governance	June 21, 2011
11-05: Cost Certificates and Interim Cost Certificates - Defined Benefit Provisions	June 30, 2011
11-06: Enforcement of The Pension Benefits Act and Multi-jurisdictional Pension Matters	December 12, 2011
11-07: Fee Increase	December 12, 2011
11-08: Special Payments Relief Regulation 2011	December 12, 2011
13-01: Simplified Money Purchase Pension Plan Filing Fee Increase	December 27, 2013
16-01: Special Payments Relief Regulation 2016	December 19, 2016
18-01: Annual Information Return	March 14, 2018
20-01: Discontinuance of the Bank of Canada Series V122515	January 15, 2020
20-02: Special Payments Moratorium Regulation	December 18, 2020

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Previous Updates	Last Updated
0: Sader vs. Sader	August 2004
1: Vesting & Locking-in	January 2002
2: Report on Late Payments	November 2000
3: Locked-In RRSPs *** VOID ***	January 2000
4: Mandatory Credit Splitting Upon Marriage Breakup *** VOID ***	March 1990
5: Huppe vs. Huppe *** VOID ***	August 2004
6: New Ruling Issued on Common-Law Partner Declarations	August 2004
7: Pension Benefits Spousal/Common-Law Partners Agreement	January 2002
8: Life Income Fund *** VOID ***	January 2002
9: Important Notice to Administrators of DBPP Preparing Plan Year Ends	August 2004
10: Important Notice to All Plan Sponsors/Employers	February 2000
11: Life Income Fund *** VOID ***	April 1993
12: Payment of Surplus Assets From Pension Plans	November 2000
13: Transfer of Locked-In Pension Money to a Locked-In Retirement Account (LIRA)	August 2004
14: Investment Regulations Adoption of "Prudent Person" Approach	November 2000
15: LIRA/LIF/LRIF Administrative Requirements	August 2004
16: Garnishment of Pension Assets for Purposes of Maintenance Enforcement	July 1995
16.1: Garnishment of Pension Benefit Credits for Purposes of Maintenance Enforcement	August 2004
17: Validity of a Pre-1992 Opting Out Agreement	January 2002
18: Conversion of a Defined Benefit Plan to a Defined Contribution Plan	March 2005
19: Administrative Issues	February 2009
20: Administrative Issues	January 2002
21: Locked-In Retirement Income Fund *** VOID ***	January 2002
22: Commutation of Small Pension Benefit Credits	January 2010
23: Registration Fees *** VOID ***
24: Funding Defined Benefit Pension Plans Solvency Regulations	February 2009
25: Administrative Issues	February 2009
26: Funding of Solvency Deficiency on Plan Termination	March 2000
27: Common-Law Partners	August 2004
28: Fee Increase	December 2001
29: Life Income Fund	May 2005
30: Locked-In Retirement Income Fund	May 2005
31: Changes to Acts and Regulations due to The Common-Law Partner's Property and Related Amendments Act, effective June 30, 2004	July 2004
32: One-time transfer of up to 50% of LIFs or LRIFs to a prescribed RRIF	May 2005
33: Foster vs. Foster	March 2008
34: Variable Benefits under a Defined Contribution Plan	June 2007
35: Special Payments Relief Regulation	December 2008
36: Determination and Transfer of Commuted Values	February 2009

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