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Office of the Superintendent - Pension Commission
OSPC: Information for Industry & Plan Sponsors
Annual Information Return Online Submission
The Pension Benefits Act (Act) and Regulation require that the pension plan administrator file an Annual Information Return (AIR) no later than 180 days following the plan's fiscal year end.
Effective January 2021, the AIR must be filed online on the Office of the Superintendent - Pension Commission (OSPC) website.
All relevant sections of the online AIR must be completed. Prior to submitting an online AIR, you will have the opportunity to print a copy of the AIR for your records
After submitting an online AIR, you will receive a confirmation number. Please keep this number for your records and refer to it should you have any questions regarding the filing.
The AIR filing fee must be paid electronically as per instructions provided by the OSPC.
Please keep in mind that late filing fees still apply with respect to Schedule A, the Canada Revenue Agency portion of the AIR. The filing deadline is 180 days after the fiscal year end of your plan. If Schedule A information is filed late, or is not filed at all, Canada Revenue Agency can impose financial penalties under subsection 162(7) of the Income Tax Act (Canada) and, under subsections 147.1(11) and (12) can revoke a plan's registration
Please note that until the filing fee is received in our office, the AIR will not be considered to be filed in accordance with the Act and Regulation.