OSFI Issues Revised Regulatory Filing Instruction Guides and Forms

Published February 06, 2025

Office of the Superintendent of Financial Institutions (OSFI) has issued three revised instruction guides and accompanying forms for administrators of pension plans registered, or having filed an application for registration, under the Pension Benefits Standards Act, 1985. 
  • Actuarial Information Summary (AIS) guide and AIS form
  • Annual Information Returns (AIR) guide and forms: OSFI 49 (AIR), OSFI 49A (Schedule A - Canada Revenue Agency Information Requirements), and the Pension Plan Annual Corporate Certification (PPACC)
  • Certified Financial Statements guide and form

OSFI also revised the forms to be filed when a pension plan is amended:

  • OSFI 593: Defined Contribution Pension Plan Text Amendment Information Form 
  • OSFI 594: Defined Benefit/Combination Pension Plan Amendment Information Form
All forms must be filed directly in Regulatory Reporting System (RRS) by entering the information into the appropriate on-line web form. These revised instruction guides replace those previously published.