Pooled Registered Pension Plans Act

Marginal note:Annual reporting requirements

• 58 (1) The administrator of a pooled registered pension plan must file with the Superintendent — annually or at any other intervals or times that the Superintendent directs — an information return relating to that plan, containing the prescribed information.

• Marginal note:Financial statements and other information

  (2) The administrator of a pooled registered pension plan must file with the Superintendent prescribed financial statements and any other prescribed information at any intervals or times that the Superintendent directs.

• Marginal note:Financial statements

  (3) Except as otherwise specified by the Superintendent, the financial statements must be prepared in accordance with generally accepted accounting principles, the primary source of which is the Handbook of the Canadian Institute of Chartered Accountants.

• Marginal note:Form and manner of filings and time limit

  (4) Every document required to be filed under this section must be filed in the form and manner that the Superintendent may direct and, unless otherwise directed by the Superintendent, be filed within three months after the end of the year to which the document relates.