Private Sector Pensions - Pensions Legislation and Updates

Pension Legislation and Regulations

Please note: Legislation and Regulations are stored on the Queen's Printer (QP) website - see their copyright/disclaimer. Regulations are consolidated up to the most recent amendment as soon as possible. The most recent amendment regulation which has been consolidated is noted at the top of the regulation.

Legislation and Regulation which applies to Private Sector Pension Plans

Employment Pension Plans Act and Regulation:

Employment Pension Plans Act - Effective up to August 31, 2014 - please contact the Queen's Printer.

    • Employment Pension Plans Act (EPPA) - E-8 RSA 2000
    • Employment Pension Plans Regulation 35/2000

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Employment Pension Plans Act (EPPA) Updates issued from 2012 to present

Documents produced by Alberta Treasury Board and Finance, Employment Pensions, related to EPPA legislation. These are pdf files and will open in a new window.

EPPA Updates issued in 2018

  • 18-06: Filing Fee for Pension Plans effective October 1, 2018 (September 11, 2018)
    In accordance with Section 153 of the Employment Pension Plans Regulation, the Superintendent of Pensions advises that the annual filing fee rate in Alberta effective October 1, 2018 is $2.50. This is the same as last year’s rate of $2.50. For more information, see EPPA Update 18-06.

  • 18-05: Alberta Employment Pension Tribunal (July 3, 2018)
    The Alberta Employment Pensions Tribunal was established under revisions to the Employment Pension Plans Act made in September 2014. The purpose of the Tribunal is to hear appeals regarding certain decisions of the Superintendent of Pensions regarding the funding, investment and administration of a pension plan. Effective June 14, 2018, the Tribunal has been appointed. See EPPA Update 18-05 and the Alberta Employment Pension Tribunal web page.

  • 18-04: Cost Certificate, 2018 (May 31, 2018)
    We have revised the Cost Certificate (CC) that the actuary is required to file each year using the online filing site: https://pensionfilings.alberta.ca, and we now require you to attach a copy of the actuarial valuation in online filing. Form FSRP0020 is an information copy of the CC that may be used to assist when entering the data in the online filing site.

  • 18-03: Eligibility for Pension Credit Splitting on Relationship Breakdown Extended to Common-Law Spouses (May 23, 2018)
    A Court of Queen’s Bench of Alberta decision issued April 13, 2018 gives common-law pension partners the same rights to split pension benefits as apply to legally married pension partners on marriage breakdown. It should be noted that the common-law pension partner must meet the criteria for being a pension partner as defined in section 1(3)(b) of the Employment Pension Plans Act (EPPA).

  • 18-02 - Annual Information Return - 2018 (April 10, 2018)
    In accordance with Section 38(1)(a) of the Employment Pension Plans Act and Section 47 of the Employment Pension Plans Regulation (Regulation), the annual information return (AIR) must be filed within 180 days of the fiscal year end of the plan. Form FSRP0019 is an information copy of the AIR that may be used to assist when entering the data in the online filing site: https://pensionfilings.alberta.ca/.

  • 18-01 - Defined Benefit Funding Relief Provisions – 2018 (March 23, 2018)
    In accordance with Section 5 of the Employment Pension Plans Act, the Superintendent of Pensions is now accepting applications from defined benefit pension plan administrators to extend the solvency deficiency amortization period by up to 10 years. This relief is intended to assist plan sponsors with the financial pressures associated with the ongoing low interest rate environment. This update is designed to instruct administrators on the requirements of the solvency relief and identify any special filing requirements related to those options.

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EPPA Updates issued in 2017

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EPPA Updates issued in 2016

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EPPA Updates issued in 2015

  • 15-01 - Extension of Amendment Filing Deadline (May 21, 2015)
    British Columbia’s Pension Benefits Standards Act and Regulation have been proclaimed effective September 30, 2015  with amendments due by December 31, 2015.  In recognition of Alberta and British Columbia having a highly harmonized pension regulatory environment, the Superintendent of Pensions has extended the deadline for filing amendments with respect to the Employment Pension Plans Act and Regulation to December 31, 2015. Similarly, the deadline for having a funding policy (benefit formula provisions), a participation agreement (non-collectively bargained multi-employer plans) and a governance policy in place is also extended to December 31, 2015.

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EPPA Updates issued in 2014

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EPPA Updates issued in 2013

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EPPA Updates issued in 2012

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Page last updated:  September 28, 2018