TaxTips.ca
The Facts on Tax
Company Pensions
- includes information on
defined benefit & defined contribution pension plans
Pooled Registered Pension Plans
individual pension plans
links to RPP regulators and legislation
locked-in retirement accounts
LIF and LRIF minimum & maximum withdrawals
unlocking your locked-in pension accounts
Both employees and employers may make contributions to
these plans, which are not regulated by pension legislation, but
are registered under and
must comply with the Income Tax Act.
Contributions to the plan are made based on the
profits of the company. The plan may be set up for some or all
employees.
Registered plans administrators, deferring tax on
severance/retiring allowance, and other topics.
Revised: September 28, 2025
The browser does not support JavaScript. Please access the web page using another browser.
© 2002-
See Reproduction of information from TaxTips.ca
Privacy Policy
| Contact
Facebook
| Twitter | LinkedIn
The authors of TaxTips.ca strive, but cannot guarantee, to
provide information which is current and accurate. Individual
circumstances have a significant effect on how tax and financial information
can be used. Due to this, and to the nature of the information, it
should not be relied upon for decision making without professional advice
TaxTips.ca provides links to other web sites. We cannot guarantee the accuracy of the information provided
on linked sites.