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Canada Revenue Agency revises actuarial bulletin after four-year consultation with industry

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February 11, 2025


The Canada Revenue Agency has updated its Actuarial Bulletin No. 4 following the completion of an industry consultation process.
 
The revised bulletin provides guidelines on — and examples of — reasonable methods to apportion assets and actuarial liabilities for the purpose of funding a defined benefit provision of a registered pension plan with more than one participating employer. The bulletin does not apply to specified multi-employer plans.
 
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