Filing / Reporting

Deadline

Pension Adjustment (PA) reporting for pension plan members (CRA forms T4 & T4 Summary).

by the last day of February.

Registered Pension Plan Annual Information Return (CRA form T244) or federal / provincial return.  CRA accepts a joint return for certain provinces in lieu of T244.

within 180 days following the plan year end for CRA, or as prescribed by federal / provincial pension legislation.

Employees' Pension Plan Income Tax Return (CRA form T3P) for plans governed by a pension trust or a pension corporation.

no later than 90 days after the end of the taxation year. (Taxation year refers to the calendar year for a trust and the fiscal period for a pension corporation.)

Filing / Reporting

Deadline

Pension Adjustment Reversal (PAR) reporting for pension plan members who terminated (CRA forms T10 & T10 Summary).

within 60 days following the end of each quarter; within 30 days following the end of December for the last quarter.

Past Service Pension Adjustment (PSPA) reporting:

• on CRA form T215 (PSPA Exempt from Certification).

• on CRA form T1004 (Applying for Certification of a Provisional PSPA).

T215 within 60 days of the past service event; T1004 as soon as possible after the past service event.

Application to Amend a Registered Pension Plan (CRA form T920) .

no later than 60 days after amendment was made for T920.

Actuarial Valuation Report for funding purposes and Cost Certificate form prescribed by pension legislation for Defined Benefit (DB) Plans.

Within time period after effective date of valuation (usually 180 days) as prescribed by legislation.  Required at least triennially (every three years) or when contribution changed as a result of a plan amendment.