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Assessment of Pension Plans Regulations

Version of section 3 from 2016-10-21 to 2024-11-26:


 The pension plan assessment base is determined in accordance with the following formula:

A + B + 50

where

A
is the lesser of
  • (a) the number of beneficiaries in excess of 50, and

  • (b) 950; and

B
is the lesser of
  • (a) 75% of the number of beneficiaries in excess of 1,000, and

  • (b) 19,000.

  • SOR/2016-275, s. 6

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