Pension Benefits Standards Act, 1985

Marginal note:Annual reporting requirements

• 12 (1) The administrator of a pension plan shall file with the Superintendent — annually or at any other intervals or times that the Superintendent directs — an information return relating to that pension plan, containing the prescribed information, in any form that the Superintendent directs.

• Marginal note:Actuarial reports, financial statements and other information

  (2) The administrator of a pension plan shall file with the Superintendent actuarial reports, financial statements, and any other information required by or under the regulations at any intervals or times that the Superintendent directs.

• Marginal note:Employer

  (3) The employer shall file with the Superintendent any information required by or under the regulations at any intervals or times that the Superintendent directs.

• Marginal note:Actuarial reports and financial statements

  (3.1) Except as otherwise specified by the Superintendent,

  • (a) the actuarial reports must be prepared in accordance with the standards of practice adopted by the Canadian Institute of Actuaries; and

  • (b) the financial statements must be prepared in accordance with generally accepted accounting principles, the primary source of which is the Handbook of the Canadian Institute of Chartered Accountants.

• Marginal note:Time limit for filing

  (4) Unless otherwise directed by the Superintendent, every document required to be filed pursuant to this section shall be filed within six months after the end of the plan year to which it relates.