Public comment closed
Comment Due Date

Thank you for providing your feedback on FSRA’s proposed Guidance on Actions to Avoid Deregistration of a Pension Plan Under the Federal Income Tax Act.

We appreciate the comments and questions received to date. Your feedback will help to inform our final guidance.

The request for submissions is now closed.


FSRA is supporting pension plan administrators, sponsors and members by releasing proposed guidance that clearly identifies the documents, timeframes and information that are required under exemptions from the Pension Benefits Act to avoid a plan’s deregistration under the Income Tax Act, including:

  • providing written notice to FSRA
  • pension plan member communication
  • other considerations, such as certification, exemptions and requests for more information

Given the unique structure and special treatment previously (but no longer) provided to specified multi-employer pension plans under the Income Tax Act, FSRA will accept a special approach for multi-employer pension plans addressing overcontributions that would otherwise make the plan revocable under the Income Tax Act.

FSRA is now consulting on its proposed Guidance on Actions to Avoid Deregistration of a Pension Plan Under the Federal Income Tax Act.

FSRA invites stakeholders and the public to submit feedback until September 15, 2022.


The public consultation period is open from August 15, 2022 – September 15, 2022.

Review the proposed Guidance and provide your comments by selecting submit a comment or ask a question.

Useful link: 


Before we begin, please make sure you do not include any personal or private financial information. If your inquiry does require this information be shared with us, please call us at 1-800-668-0128 or email us at [email protected] for instructions.

By submitting your content, you agree to have your materials posted on our engagement portal, used in reports and other materials prepared by Financial Services Regulatory Authority of Ontario (FSRA) that may be shared with the public. Content is moderated so that all posts are respectful and professional. The Freedom of Information and Protection of Privacy Act, R.S.O. 1990, c.F.31, applies to all online content.

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