Form T920 "Application to Amend a Registered Pension Plan" - Canada

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Application to Amend a Registered Pension Plan
As the pension plan administrator*, you must fully complete this form when you request acceptance of an amendment to a registered pension plan under
subsection 147.1(4) of the Income Tax Act.
Answer all questions on the form unless you are instructed otherwise. If your form is not complete, we will consider your application incomplete and will return
it to you.
You do not have to file this form if the amendments you are submitting are only in response to the Registered Plans Directorate's request for an amendment
to the plan. Use Form T2011, Registered Pension Plan Change of Information, if you want to change only the contact person or address of the pension plan
administrator, trustees, insurance company, or authorized representative*.
Send us a completed copy of this form and include a certified copy* of the amendment, plan revision, or change in funding medium* no later than 60 days
from the date on which the amendment was made, as required by subsection 8512(2) of the Income Tax Regulations. For plans required by law to establish a
pension committee, see the Registered Plans Directorate Newsletter No. 04-2R, Registered Pension Plan Applications – Processing an Incomplete Application.
If you need more space, use appendix A at the end of this form or use additional sheets, keeping the same format.
Send the documents to: Canada Revenue Agency, Registered Plans Directorate, Ottawa ON K1A 0L5.
*Throughout the form, words in bold and marked with an asterisk are part of a glossary available at canada.ca/registered-plans-administrators.
For more information on registered pension plans, see Guide T4099, Registered Pension Plans, or call us at 613-954-0419 or 1-800-267-3100.
(Ce formulaire est disponible en français)
Page 1 of 8
T920 E (16)
Clear Data
Help
Application to Amend a Registered Pension Plan
As the pension plan administrator*, you must fully complete this form when you request acceptance of an amendment to a registered pension plan under
subsection 147.1(4) of the Income Tax Act.
Answer all questions on the form unless you are instructed otherwise. If your form is not complete, we will consider your application incomplete and will return
it to you.
You do not have to file this form if the amendments you are submitting are only in response to the Registered Plans Directorate's request for an amendment
to the plan. Use Form T2011, Registered Pension Plan Change of Information, if you want to change only the contact person or address of the pension plan
administrator, trustees, insurance company, or authorized representative*.
Send us a completed copy of this form and include a certified copy* of the amendment, plan revision, or change in funding medium* no later than 60 days
from the date on which the amendment was made, as required by subsection 8512(2) of the Income Tax Regulations. For plans required by law to establish a
pension committee, see the Registered Plans Directorate Newsletter No. 04-2R, Registered Pension Plan Applications – Processing an Incomplete Application.
If you need more space, use appendix A at the end of this form or use additional sheets, keeping the same format.
Send the documents to: Canada Revenue Agency, Registered Plans Directorate, Ottawa ON K1A 0L5.
*Throughout the form, words in bold and marked with an asterisk are part of a glossary available at canada.ca/registered-plans-administrators.
For more information on registered pension plans, see Guide T4099, Registered Pension Plans, or call us at 613-954-0419 or 1-800-267-3100.
(Ce formulaire est disponible en français)
Page 1 of 8
T920 E (16)
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Application to Amend a Registered Pension Plan
(Print or type)
Section 1 – Plan identification
Registration Number
(a) Registration number – Enter the seven-digit registration number assigned by the Canada Revenue Agency.
This number begins with zero or one.
Year
Month Day
(b) Effective date of the amendment:
Note: If the amendment includes several effective dates, give the earliest chronological date.
(c) Amendment number (if applicable):
(d) Name of the pension plan – Give the official name of the plan before this amendment:
(e) Has the name of the pension plan changed?
Yes
No
If yes, give the new name of the plan:
Month Day
Yes – New fiscal year end:
No
or
(f) Has the plan's fiscal year end changed?
Section 2 – Plan administration information
English
French
(a) Language of correspondence
(b) Plan administrator*:
Under "Contact," include the name of an individual to whom we can direct general enquiries.
Name of the plan administrator
Address
Province/Territory/State
City
Postal or ZIP code Telephone number
Business number (unless individual)
Contact
(c) Non-resident administrator
Under subsection 147.1(6) of the Income Tax Act, the administrator of a pension plan must be resident in Canada or must get written permission from the
Minister to be the administrator.
Yes
No
(i) Is the plan administrator resident in Canada? If a body of persons is the administrator, are the majority of persons in
that body resident in Canada?
If yes, go to section 2(d).
Yes
No
(ii) Has the Minister given written permission for this person or body of persons to be the administrator?
If yes, go to section 2(d).
(iii) Complete the following request only if you are seeking a waiver to permit a non-resident administrator
As an authorized representative* of the administrator of this pension plan, I confirm the ability and commitment of the administrator to perform the
duties and obligations of an administrator and to comply with all of the conditions required or imposed by the Canadian Income Tax Act and Regulations
to a registered pension plan, including filing information returns, actuarial valuation reports, pension adjustments, past service pension adjustments, and
pension adjustment reversals, as required.
I also confirm that the administrator will keep and make available, upon request, the books and records for examination by the Canada Revenue Agency
(CRA), either by submitting them to a tax services office or by assuming the travel costs for a CRA officer to visit the location of the books and records.
Date
Signature
Title
Telephone number
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T920 E (16)
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(d) Authorized correspondent
(i) Are you authorizing a new firm (like a pension benefits consultant* or an actuarial firm) or a new individual to get
Yes
No
information about this pension plan from the CRA?
If no, go to section 2(e).
(ii) If yes, does this new authorized correspondent replace the previous authorized correspondent(s), if any?
Yes, replace the previous authorizations with this one or there are no previous authorizations.
No, add this authorization to the previous delegation(s).
Note: If you give the name of a firm as the authorized correspondent, the authorization will apply to any authorized representative of that firm.
Name of firm or individual
Address
City
Province/Territory/State
Postal or ZIP code Telephone number
Business number (unless individual)
Contact
(e) Delegated powers
(i) Do you want to make a new delegation of any of your powers as plan administrator?
Yes
No
If no, go to section 3.
(ii) If yes, does this new delegation replace the previous delegation(s), if any?
Yes, replace the previous delegations with this one or there are no previous delegations.
No, add this delegation to the previous authorization(s).
Note: If the name of a firm is given, any authorized representative of that firm may perform the delegated duties.
Name of the firm or individual
Address
City
Province/Territory/State
Postal or ZIP code Telephone number
Business number (unless individual)
Contact
(f) Show which actions the firm or individual may perform on behalf of the administrator:
Completing and signing Form T244 or other annual information return
Amending the plan and signing of all other forms (such as Form T920)
As an authorized representative of the administrator of this pension plan, I authorize the firm or individual named above to perform the actions indicated. If the
name of a firm is given, any authorized representative of that firm may exercise the delegated powers. The administrator is responsible for any action taken on
their behalf.
Signature of the administrator
Section 3 – Employer information
(a) State the number of participating employers* in the plan:
(b) Has the name of a participating employer changed?
Yes
No
If yes, for each of these employers, give the business number and the old and new names. In the documents, give us the reason for the name change.
Business number
Previous name
Current name
(c) Has any participating employer been added to or removed from the plan?
Yes
No
If yes, include the name of every participating employer added or removed from the plan.
Business number
Participating employer
Added
Removed
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Section 4 – Funding information
(a) Does this amendment change how the plan's assets are held?
Yes
No
If no, go to section 5.
(b) How are the assets held as a result of the amendment? Check all that apply:
insured
trusteed
other (specify)
(c) Give the details of each funding medium* in the appropriate sections below.
Insurance company
Name of insurer
Insurance policy number that applies
Address
Province/Territory/State
City
Postal or ZIP code Telephone number
Business number
Contact
Trust company or first individual trustee
Name of trustee
Trust number that applies
Address
Province/Territory/State
City
Postal or ZIP code Telephone number
Business number
Contact
Name of second individual trustee (if applicable)
Name of third individual trustee (if applicable)
Other
Name of other entity
Insurance policy number that applies (if any)
Address
City
Province/Territory/State
Postal or ZIP code Telephone number
Business number (unless individual)
Contact
Section 5 – Service
Yes
No
(a) Does this amendment change the definition of pensionable service*?
If no, go to section 6.
(b) Does this amendment add periods of foreign service* for which benefits are provided?
Yes
No
(c) Does this amendment allow past-service* benefits to be recognized?
Yes
No
If no, go to section 6.
If yes, we may ask you later for proof, for the years of past service, to show that the benefits have been calculated correctly.
(d) Does this amendment allow past-service benefits to be recognized for periods after 1989?
Yes
No
(e) Does this amendment allow past-service benefits to be recognized for periods before 1990?
Yes
No
(f) Does this amendment allow past-service benefits to be recognized for periods of employment with a former employer?
Yes
No
(g) Because of this amendment, will there be a direct transfer from any member's former employer's pension plan to this plan?
Yes
No
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Section 6 – Plan details
(a) Before this amendment, the plan type was:
(i) Check one of these:
defined benefit* plan
money purchase* plan
combination plan*
(ii) Check all that apply:
designated plan*
individual pension plan*
flexible pension plan*
enhanced flex plan*
multi-employer plan*
specified multi-employer plan*
simplified pension plan*
member-funded pension plan*
target benefit (shared risk) plan*
other (specify)
Yes
No
(b) Does this amendment change the plan type?
If no, go to section 6(g) if the plan has no defined benefit provision*, otherwise go to section 6(c).
If yes, identify the plan type after this amendment:
(i) Check one of these:
defined benefit plan
money purchase plan
combination plan
(ii) Check all that apply:
designated plan
individual pension plan
flexible pension plan
enhanced flex plan
multi-employer plan
specified multi-employer plan
simplified pension plan
member-funded pension plan
target benefit (shared risk) plan
other (specify)
(c) Does this amendment change the defined benefit accrual rate* or formula*?
Yes
No
(d) Does this amendment change the benefit formula* type?
Yes
No
If yes, identify the new benefit formula type:
flat benefit*
career average earnings*
final or best average earnings*
percentage of contributions
(e) Does this amendment change the maximum benefit formula?
Yes
No
(f) Does this amendment change the member contribution rate* above the limit under paragraph 8503(4)(a) of
Yes
No
the Income Tax Regulations?
If yes, attach a copy of your request for a waiver.
Yes
No
N/A
(g) Does this amendment change the money purchase contribution rate?
Added
Removed
No change
(h) Does this amendment add or remove the ability to make additional voluntary contributions* (AVCs)?
Added
Removed
No change
(i) Does this amendment add or remove bridging benefits*?
(j) Does this amendment add or remove the post-retirement indexing of benefits
Added
Removed
No change
(excluding ad hoc indexing)?
Section 7 – Merger or split
(a) Is there a merger* between this plan and another plan?
Yes
No
If no, go to section 7(b).
Check the box that applies:
The assets of this plan will be transferred to the other plan. If so, complete section 8.
The other plan's assets will be transferred into this plan.
Give the name and registration number of any other pension plan involved in this merger.
Registration number
Name of pension plan
(b) Is there a plan split*?
Yes
No
If no, go to section 8.
Give the name and registration number of the new pension plans splitting off of this plan. If any plan has not yet received a registration number, write n/a in
the space provided.
Name of pension plan
Registration number
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