Printed . This content is updated regularly, please refer back to https://bcfsa.ca to ensure that you are relying on the most up-to-date resources.
Filing Requirements for Pension Plans
Filing Requirements for Pension Plans
Select the section you’d like to navigate to.
Accordion items
Filing Requirements and Deadlines for Pension Plans Registered in British ColumbiaPermanent link to this section
| Form Required | Type of Plans | Deadline |
|---|---|---|
| Application for Registration of a Pension Plan | All plans. | 60 days after the plan’s establishment. |
| Application for Registration of an Amendment to a Pension Plan | All plans. | Within 60 days after the date on which the amendment is made. |
| Amendment to a Supporting Plan Document | All plans. | Within 60 days after the date on which the amendment is made. |
| Schedule of Expected Contributions *(This form is to be filed to the fundholder) | All plans other than collectively bargained multi-employer pension plans. | a) 30 days after the registration of the plan; b) 30 days after the beginning of each fiscal year of the plan; and c) 30 days after the administrator becomes aware of an event which materially changes the amount of contributions required to be made in respect of the plan. |
| Notice of Unremitted Contributions or Contributions Less than Expected *(This form is to be filed by the fundholder) | All plans. | 45 days after the end of the month to which they relate. |
| Filling Required | Type of Plans | Deadline |
|---|---|---|
| Audited Financial Statements (AFS) | - Collectively Bargained Multi Employer Plans; and - Benefit Formula Plans. (If market value is at least 10 million as at fiscal year end) | 180 days after the end of the fiscal year of the plan. 180 days after the end of the fiscal year of the plan. |
| Annual Pension Report | - All plans. - Plans Terminating DC Plans Benefit Formula Plans | 180 days after the end of the fiscal year of the plan. Within 60 days after the effective date of the termination of the plan. 120 days after the effective date of the termination of the plan. |
| Termination Report | - Defined Contribution Plans - Benefit Formula Plans | 60 days after the effective date of the termination of the plan. 120 days after the effective date of the termination of the plan. |
| AVR and Cost Certificate- Actuarial Information Summary (AIS) | - Benefit Formula Plans - New plans - AVR + Amendment | 270 days after the review date — Required at least every 3 years 60 days after the effective date of the plan 60 days after the filing of the amendment or the date of the change |