OSFI Posts 2026 Assessment Rate Schedules for Pension Plans; Unchanged from 2025

Published October 27, 2026

The Office of the Superintendent of Financial Institutions (OSFI) posted annual assessment rate schedules for pension plans under the Pooled Registered Pension Plans Act (PRPPA) and the Pension Benefits Standards Act, 1985 (PBSA). The rates are unchanged from the prior schedule.

Pension Plan Assessment Rate Schedules

PRPPA: Plan year ending December 31, 2026
PBSA: Plan year ending between October 1, 2026 to September 30, 2027

For both rate schedules, OSFI will determine the assessment due and send an invoice approximately 45 days after the plan’s Annual Information Return was due to be filed (or upon receipt of an application for registration).