• Directives are issued by the Superintendent of Pensions based on the authority and requirements under the Pension Benefits Act, 1997. These directives support the legislation by outlining requirements for documentation and processes to be used by pension plan administrators, consultants and financial institutions.
• Directives are not drafted to provide information directly to pension plan members.
• Directives provide guidance to pension plan administrators, consultants and financial institutions for administering pension plans or locked-in funds and communicating with plan members and beneficiaries.
• Below is a list of directives issued to date. Each item listed can be viewed as a PDF document through the links provided.

Note: all links below are PDFs and will open in a new window.

• Fees – Registration, Annual Information Return, and Retirement Savings Arrangement fees (340 KB)
• Directive No. 1 – Requirements for Registration of Pension Plans and Requirements for Registration of Amendments (74 KB)
• Directive No. 2 – Requirements of a Going Concern Valuation (71 KB)
• Directive No. 3 – Approved Retirement Savings Arrangements (60 KB)
• EFFECTIVE MARCH 1, 2021 – Directive No. 4 – Locked-In Retirement Account Requirements (166 KB)
• EFFECTIVE MARCH 1, 2021 – Directive No. 5 – Life Income Fund Requirements (178 KB)
• Directive No. 6 – Life Annuity Contracts (60 KB)
• Directive No. 7 – Notices — Surplus Withdrawal (65 KB)
• Directive No. 8 – Plan Termination Notices (69 KB)
• Directive No. 9 – Termination Reports (61 KB)
• Directive No. 10 – Pension Plan Statement (68 KB)
• Directive No. 11 – Termination of Membership Statement (72 KB)
• Directive No. 12 – Pre-Retirement Death Statement (61 KB)
• Directive No. 13 – Retirement Statement (63 KB)
• Directive No. 14 – Integration Formula (54 KB)
• Directive No. 15 – Joint and Survivor Waivers (67 KB)
• Directive No. 16 – Interest on Contributions (143 KB)
• EFFECTIVE MARCH 1, 2021 – Directive No. 17 – Locked-in Retirement Income Fund Requirements (192 KB)
• EFFECTIVE MARCH 1, 2021 – Directive No. 18 – Acknowledging Potential Impacts of Unlocking due to Financial Hardship (161 KB)

Adobe® Acrobat® Reader software can be used for viewing PDF documents. Download Acrobat® Reader for free.