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.

• 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 Chartered Professional Accountants of Canada.

• Marginal note:Form and manner of filings and time limit

  (4) Every document required to be filed under this section shall be filed in the form and manner, if any, that the Superintendent directs, and unless otherwise directed by the Superintendent, within six months after the end of the plan year to which the document relates.