Pension Plan Administrators
Annual Reporting Requirements
An Annual Information Return (AIR) must be filed by the administrator of a pension plan pursuant to The Pension Benefits Act, 1992 and the Income Tax Act (Canada) (the "ITA"). See the related documents below for the AIR and instructions for completing the AIR.
The information on Schedule A of the AIR is collected solely under the authority of the ITA and will not form part of the Saskatchewan Financial Services Commission's plan file.
The AIR must be filed with the Superintendent of Pensions no later than 180 days after the end of the plan year to which it applies or, where the plan is terminated, within 60 days after the termination of the plan. Late filings are subject to financial penalties under the ITA. In addition, registration of the plan may be revoked under the ITA if the AIR is filed late.