Canada Revenue Agency Resources for Plan Sponsors

There’s a lot to consider when you’re administering a workplace savings plan on behalf of your company including:

• Governance
• Plan design 
• Plan administration 
• Employee education 

The following resources offer in-depth information to help you with your plan administration responsibilities.

CRA resources for workplace savings plan administrators:

• RRSPs and other Registered Plans for Retirement (T4040) - information you may not find in your General Income Tax and Benefit package on:
  • Registered Pension Plans (RPPs) 
  • Registered Retirement Savings Plans (RRSPs)
  • Registered Retirement Income Funds (RRIFs) 
  • Specified Pension Plans (SPPs) 
  • Pooled Registered Pension Plans (PRPPs)
  • Accumulated Income Payments (AIPs)
• Employer’s Guide – Payroll Deductions (Basic Information) T4001 - information for 
  • Employers 
  • Trustees 
  • Payers of other amounts related to employment 
  • Estate executors
  • Liquidators 
  • Administrators or corporate directors
• Pension Adjustment Guide T4084 - how to calculate a pension adjustment if you're an employer who offers an RPP or a Deferred Profit Sharing Plan (DPSP).
• Pension Adjustment Reversal Guide RC4137 - how to calculate a pension adjustment reversal if you’re an RPP administrator or the trustee of a DPSP.
• T10 Summary – Summary of Pension Adjustment Reversals
• T10 – Pension Adjustment Reversals (PAR)
• Contribution Limits - These tables outline the annual limits for:
  • Money Purchase (MP) 
  • Defined Benefits (DB) 
  • RRSPs 
  • DPSPs
  • Tax-free savings accounts (TFSAs) 
  • The year's maximum pensionable earnings (YMPE)
• Canada Pension Plan (CPP) rates – information includes:
  • CPP contribution rates 
  • Maximums
  • Exemptions

Read more on this topic:

RRSPs and other Registered Plans for Retirement (T4040) - Canada Revenue Agency

Employer’s Guide – Payroll Deductions (Basic Information) T4001 - Canada Revenue Agency

Pension Adjustment Guide T4084 - Canada Revenue Agency

Pension Adjustment Reversal Guide RC4137 - Canada Revenue Agency

T10 Summary – Summary of Pension Adjustment Reversals - Canada Revenue Agency

T10 – Pension Adjustment Reversals (PAR) -Canada Revenue Agency

Contribution Limits - Canada Revenue Agency

Canada Pension Plan (CPP) rates - Canada Revenue Agency