Canadian Pensions and Retirement Income Planning

By Willis Towers Watson · LexisNexis Canada · 2017 · RET201-100-25

LexisNexis Canada's 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, with background material on minimum pension standards, actuarial valuations, and accounting standards to provide context to the tax rules.

On the syllabus

Exam RET-201 — Outcomes 1a; Chapter 15 (Sections 1500 through 1515) only; the remaining material is background only and legislative requirements will not be tested.

1 Overview

2 Definitions

3 Conceptual Overview of RRSP Contribution Rules

4 Detailed RRSP Contribution Rules

5 Introduction To Pension Adjustments and General PA Rules

6 Pension Adjustments for Defined Contribution RPPs and DPSPs

7 Pension Adjustments for Defined Benefit Plans

8 Pension Adjustments for Combination Plans and Hybrids

9 Pension Adjustments for Plans with Several Participating Employers

10 Past Service Pension Adjustments

11 Pension Adjustment Reversals

12 PSPA and PAR for Multi-Employer Plans

13 Introduction to Minimum Standards Legislation for RPPs

14 Tax-Sheltered Retirement Savings Vehicles

15 Pension Plan Valuation Concepts

16 Registration Rules for Money Purchase Plans

17 Registration Rules for Defined Benefit RPPs – Permissible Benefits

18 Registration Rules for Defined Benefit RPPs – Eligible Contributions

19 Registration Rules for DPSPs

20 Registration Rules for Combination Plans and Hybrids

21 Registration Rules for Multi-Employer Plans

22 Filing Requirements for RPPs

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

Sources

Canadian Pensions and Retirement Income Planning, 6th Edition (LexisNexis Canada) — the publisher's description, ISBN (9780433491057), authors (Willis Towers Watson), publication date (March 8, 2017) and the chapter-level table of contents; section titles within Chapter 15 (Sections 1500 to 1515) are not given there
ACTEX Exam F1 RET Pension Funding and Regulation 2025, study manual sample (ACTEX) — its contents list cites the same book as "Canadian Pensions and Retirement Income Planning, Willis Towers Watson, 6th Edition, 2017" with Chapters 2, 13 and 15
RET 201 Syllabus, Mar 2027/Jul 2027 (SOA) — the citation (RET201-100-25: Chapter 15 (Sections 1500 through 1515) of Canadian Pensions and Retirement Income Planning) and the assigned outcome (1a); the syllabus names no edition, and the publisher's current edition, the sixth, is used