IPP resources
The primary sources behind every number we produce, plus further reading — including independent voices, not just providers.
Current limits (2026)
| Defined benefit limit (maximum pension per year of service) | $3,932.22 |
| Money purchase limit | $35,390 |
| RRSP dollar limit | $33,810 |
| Year's maximum pensionable earnings (YMPE) | $74,600 |
Source: CRA — MP, DB, RRSP, DPSP and TFSA limits and the YMPE.
Official sources
- CRA — Savings and pension plan administration — the hub for registered pension plan rules.
- CRA T4099 — Registered Pension Plan Guide — plan administration and filing obligations.
- CRA T4104 — Past Service Pension Adjustment Guide — how past service and PSPAs work.
- CRA Newsletter 16-1 — Qualifying transfers to IPPs — the RRSP-transfer rules for past service.
- CRA Newsletter 14-2 — IPP minimum amount — the minimum annual payment from age 72.
- Income Tax Regulations, s. 8515 — designated plans — the prescribed funding assumptions (7.5% interest, 5.5% earnings growth, CPI 4%) behind every IPP quote.
- CRA T510 — Application to register a pension plan.
- FSRA (Ontario) — PBA exemption for IPPs — how connected-person plans elect out of Ontario pension standards.
Further reading
- Sun Life — Who are IPPs for and how do they work? — a plain-language overview.
- TaxTips.ca — Individual Pension Plans — an independent tax-focused summary.
- Manulife — IPPs and the family business — succession and multi-generation plans.
- Actuarial Solutions — "The IPP: Getting Out" — the best independent piece on wind-ups and the maximum transfer value. Read this before you commit.
- Investment Executive — The pros and cons of IPPs — a balanced trade-press view.
External links are provided for information; Online Actuaries is not responsible for their content.