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Canadian Pensions and Retirement Income Planning, 6th Edition
This book provides a general perspective of legislative, professional, and administrative requirements for running pension and other retirement plans in Canada.
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The sixth edition of Canadian Pensions and Retirement Income Planning provides a general perspective of legislative, professional, and administrative requirements for running pension and other retirement plans in Canada. It covers all types of retirement income plans, including defined benefit, defined contribution, RRSPs, and deferred profit sharing plans.
Authoritative and Comprehensive
Canadian Pensions and Retirement Income Planning, 6th Edition provides a comprehensive examination of Canada's tax rules for retirement income programs, including:
- Comprehensive rules regarding contribution limits to registered retirement savings plans, spousal RRSPs, TFSAs and other tax sheltered retirement savings vehicles
- Detailed analysis covering registration rules for defined benefit and defined contribution registered pension plans and deferred profit sharing plans
- The rules for determining the calculation of pension adjustments, past service pension adjustments, and pension adjustment reversals
- Special considerations regarding reporting of PAs, PARs and PSPAs for reciprocal transfer and other special situations
- Reporting requirements and processes for revising previously reported PAs, PARs or PSPA
- New and updated numerical examples for PAs, PSPAs, and PAR calculations
- Special tax rules around hybrid plans, phased retirement programs, pooled registered pension plans, downsizing programs and multi-employer plans
- Rules and employer strategies to provide retirement income to the highly-paid
- Background material on minimum pension standards, actuarial valuations, and accounting standards to provide context to the tax rules
- A glossary of commonly used forms and filing requirements
- Charts of relevant and commonly used reference data, including CPP/QPP/Year's Maximum Pensionable Earnings, average wage, Consumer Price Index, commuted value interest rates and relevant federal Income Tax Act limits.
New in this Edition
- Updated historical timeline and all legislated changes through to December 31, 2016
- Tax implications of annuity purchases and updated details regarding available portability options
- Expanded numerical examples, updated to 2017
- Updated and expanded terms and definitions
- Updated charts with 2017 government figures
- Updated list of relevant tax forms
- Updated cross-references to Income Tax Act and Regulations
Who Will Benefit
- Retirement plan sponsors, tax advisers, pension consultants, HR consultants and other interested individuals – to understand some of the complex tax rules that affect how Canadians save for their retirement
- Plan administrators – to grasp the requirements for the registration of pension plans and deferred profit sharing plans
- Plan sponsors and plan administrators – to be familiar with how to determine pension adjustments, past service pension adjustments and pension adjustment reversals and to provide information on reporting requirements
Table of contents
Chapter 1: Overview
Chapter 2: Definitions
Chapter 3: Conceptual Overview of RRSP Contribution Rules
Chapter 4: Detailed RRSP Contribution Rules
Chapter 5: Introduction To Pension Adjustments and General PA Rules
Chapter 6: Pension Adjustments for Defined Contribution RPPs and DPSPs
Chapter 7: Pension Adjustments for Defined Benefit Plans
Chapter 8: Pension Adjustments for Combination Plans and Hybrids
Chapter 9: Pension Adjustments for Plans with Several Participating Employers
Chapter 10: Past Service Pension Adjustments
Chapter 11: Pension Adjustment Reversals
Chapter 12: PSPA and PAR for Multi-Employer Plans
Chapter 13: Introduction to Minimum Standards Legislation for RPPs
Chapter 14: Tax-Sheltered Retirement Savings Vehicles
Chapter 15: Pension Plan Valuation Concepts
Chapter 16: Registration Rules for Money Purchase Plans
Chapter 17: Registration Rules for Defined Benefit RPPs – Permissible Benefits
Chapter 18: Registration Rules for Defined Benefit RPPs – Eligible Contributions
Chapter 19: Registration Rules for DPSPs
Chapter 20: Registration Rules for Combination Plans and Hybrids
Chapter 21: Registration Rules for Multi-Employer Plans
Chapter 22: Filing Requirements for RPPs
Chapter 23: Pensions for the Highly Paid
Appendix 1: Transition and Historical Rules
Appendix 2: Tax Forms
Appendix 3: Reference Data
Appendix 4: Cross-Reference to Income Tax Act (Canada) and Regulations
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