Currently, the pension plan administrators must use the the Annual Information Return (AIR) and Pension Benefits Guarantee Fund Certificate (PBGF) provided directly by FSCO. These forms are prepared and mailed to plan administrators each year. The specimen forms provided on the website are clearly marked and are reference documents only.
The AIR and PBGF forms provided by FSCO contain plan specific data from the FSCO database to enhance security and aid the review of the information provided to FSCO on the forms. The use of any other version of the AIR and PBGF forms increases the possibility of errors, as well as significantly increasing the time required for processing and review of the document.
In August of 2008, Policy A300-502 - Approved Pension Forms was published and clearly set out FSCO's position. Since that time, use of non-approved AIR and PBGF forms has declined, but has not been eliminated. All AIR and PBGF form filings that do not comply with this policy will be returned for refiling. The plan administrator will be required to complete and file the approved forms.
Returning Non-Approved Forms
Non-approved AIR and PBGF forms will not be accepted by FSCO. Where such forms are received, FSCO will return them to the plan administrator, along with a new approved form for completion and a letter outlining the correct process to follow. The approved forms must be completed and filed within 30 days of the date of the letter.
Contacting FSCO
Inquiries about the AIR and PBGF filings should be addressed to the Pension Officer assigned to the pension plan. Contact information on the Pension Officer assigned to a particular pension plan is available through Pension Plan Information Access.
Financial Services Commission of Ontario