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Appendix D contains a checklist outlining the required information that a defined benefit plan will have to provide to its former members in a personalized annual statement after July 1, 2016.

Appendix E contains a checklist outlining the required information that a defined contribution plan has to provide to its members in the personalized annual statement.

In a defined contribution plan, the employer contributions and employee contributions (if any) are defined and the pension benefit is determined based on the amount of these accumulated contributions and the investment income they generate.

The amount of the CPP or QPP benefit you are entitled to depends on how much and for how long you contributed to the plan.

OSFI has also posted frequently asked questions related to pensions on our website that may help you answer questions not covered in this Guide.

If the information contained in this Guide seems inconsistent with the terms of the pension legislation, the legislation governs.

For information on the OAS, GIS or CPP, visit Service Canada's website or call Registered private pension plans provide an important source of retirement income for many employees and their families.

Employers generally set up pension plans voluntarily; however, once a registered private pension plan is established, it must be funded and administered in compliance with applicable tax and pension laws.

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