Provincial Pension and Income Tax Legislation and Regulations 

Topics       

#1 CAPSA Guidelines 

#2 BC Pension Benefits Standards Act 

#3 BC pension Benefits Standards Act - Regulations 

#4 BC FICOM Pension Bulletins

#5 Alberta Pension Act 

#6 Alberta Pension Act Regulations 

#7 Alberta Pension Bulletins 

#1 CAPSA Guidelines - Canadian Association of Pension Supervisory Authorities 

There is limited federal or provincial legislation regarding Capital Accumulation Plans (DC plans, RRSP, PRPP, LIRAs, RRIFs).

The Canadian Association Pension  Supervisory Authorities (CAPSA) however has issued a number of guidelines for the administration of (CAPs)  to assist plan sponsors and administrators. The guidelines are applicable in all jurisdictions in Canada and are considered 'best practices - they would be cited in legal actions. To minimize legal risk CAP sponsors should adhere to the CAPSA Guidelines. 

The Links to each of the Guidelines are shown below. 

#2  BC Pension Benefits Standards Act

The full BC Benefits Standards Act can be found by clicking on the following location.  BC and Alberta have harmonized their pension legislation and regulations (although there are some minor differences). The bulk of the pension legislation and regulations are related to defined benefit and multi-employer type DB plans. There is a limited amount of legislation or regulations specifc to DC plans.

 http://www.bclaws.ca/civix/document/id/complete/statreg/00_12030

#3  BC Pension Benefits Standards Act - Regulations 

The full BC Benefits Standards Act Regulations  can be found by clicking on the following location. BC and  Alberta and BC have harmonized pension legislation and regulations (some minor differences). The bulk of the pension legislation and regulations are related to defined benefit and multi-employer type DB plans. There is a limited amount of legislation or regulations specifc to DC plans.

 http://www.bclaws.ca/civix/document/id/complete/statreg/71_2015

#4 BC FICOM -Superintendent of Insurance - Pension Bulletins 

The Superintendent of Insurance issues builletins on various topics of intyerest to pension plan sponsors and administrators. These bulletins provide policy and administrative details which importanmt in administering a pension program. The bulletins can be viewed by clicking on the following location 

https://www.bcfsa.ca/index.aspx?p=pension_plans/bulletins

#5 Alberta Pension Act  - Employment Pension Plan Act (EPPA)

The full Alberta pension Act - Alberta Employment Pension Plan Act (EPPA) can be found by clicking on the following location. Alberta and BC have harmonized their pension legislation and regulations (some minor differences). The bulk of the pension legislation and regulations are related to defined benefit and multi-employer type DB plans. There is a limited amount of legislation or regulations specific to DC plans.

https://www.qp.alberta.ca/documents/Acts/e08p1.pdf

#6  Alberta Pension Act  - Regulations 

The Alberta Employment Pension Plan Act (EPPA) regulations can be found by clicking on the following location. 

Alberta and BC have harmonized their pension legislation and regulations (some minor differences). The bulk

of the pension legislation and regulations are related to defined benefit and multi-employer type DB plans.

There is a limited amount of legislation or regulations specifc to DC plans.

https://www.qp.alberta.ca/documents/Regs/2014_154.pdf

 #7 Alberta Pension Updates and Bulletins Act  - Regulations 

The Alberta Superintendent of Pensions periodically provides updates and information regarding the administration of Alberta pension legislation or regulations which can be found by clicking on the following location. 

https://open.alberta.ca/publications/employment-pension-plans-act-eppa-updates