The following instructions are taken from the form.
As the administrator* of a registered pension plan (RPP), including a plan deemed to be registered, you must file a Form T244, Registered Pension Plan Annual Information Return, with the Canada Revenue Agency (CRA) within 180 days after the end of the plan's fiscal period, as required by paragraph 8409(1)(b) of the Income Tax Regulations.
The CRA has developed joint annual information returns with the provincial pension regulators and with the Office of the Superintendent of Financial Institutions (OSFI). If your pension plan is also registered with a provincial pension regulator or the OSFI, you must complete and file the joint annual information return with the provincial authority or the OSFI by the date specified by these regulators for the fiscal period. Do not file separately with the CRA.
If you need a copy of a joint annual information return, or if you have questions on the return that relate to provincial or OSFI pension benefits legislation, contact your provincial pension regulator or the OSFI.
You do not need to file an annual information return for an inactive plan in the years after the year the plan became inactive. For more information, see the Registered Pension Plans Directorate Newsletter No. 96-2, Waiving the requirement to file a Registered Pension Plan Annual Information Return for an inactive plan.
Send your completed form to the Registered Plans Directorate, Canada Revenue Agency, 2215 Gladwin Cres, Ottawa ON K1B 4K9. We will return an incomplete form. Make sure to give us all the information, including the seven digit CRA registration number, the date of the plan year-end and the number of months in the current reporting period. Answer all questions unless instructed otherwise.
If the return is filed late, filed incorrectly, or if it is not filed at all, the CRA can impose financial penalties under subsections 162(5) or 162(7) of the Income Tax Act and under subsection 147.1(11) of the Act, it can give notice of intent to revoke the registration of the plan.
If you need more information, contact the Registered Plans Directorate at 613-954-0419 or 1-800-267-3100.
*Throughout the form, words in bold and marked with an asterisk are part of a glossary available at canada.ca/registered-plans-administrators.