Quarterly Survey of Trusteed Pension Funds - Notes/Instructions to Respondents

Notes/instructions to respondents

Please complete and return by date indicated on questionnaire (per quarter selected).

  • Direct any questions or reporting queries to 613-296-7644 (email address: infostats@statcan.gc.ca). Collect calls will be accepted.
  • For the questionnaire items with the mention "specify", please state the items explicitly.

To complete the questionnaire:

  • Download the questionnaire.
  • Complete it and save to your computer using the following format: QTPF_YYYYQX where QTPF is the survey identifier, YYYY is the year and QX is the quarter to which the data refers to. For example, the questionnaire for the quarter ending March 31, 2021 would be QTPF_2021Q1.
  • If you would like to upload additional files, such as financial statements, please attach them below using the "Attach files" button.

To submit the questionnaire:

  • Return to the Electronic Questionnaire (Question 6) and follow the instructions to attach files.

Statement of Changes in Net Assets — Income

Report all dollar amounts in thousands of Canadian dollars ('000).

Do not report negative values.

Employee contributions (line 1000): Report the total amount contributed by all member employees. Include regular employee contributions, voluntary contributions and past service contributions (e.g. buyback of service for maternity leave).
Exclude service buyback of pensionable employment with another employer (report this amount under Transfers from other pension plans).

Employee special contributions (line 1010): Report total amount of special contributions made by the employees.

Employer contributions (line 1020): Report the total amount contributed by the employer(s). Include regular employer contributions and past service contributions from the employer.

Employer special contributions (line 1030): Report total amount of special contributions made by the employer.

Transfers from other pension plans (line 1040): Report transfers from external pension plans. Include service buybacks of pensionable employment with another employer, plan mergers and change of custodian of plan's assets. Exclude transfers received from an internal account.

Statement of Changes in Net Assets - Investment Income

Report all dollar amounts in thousands of Canadian dollars ('000).
Exclude:

  • any investment management and transactional costs, to be reported under Administration costs
  • any costs related to borrowing securities, to be reported under Other disbursements
  • Unrealized gains.

Fixed Income (including short term securities and mortgages - Canadian (line 1100): Report the total interest earned on Canadian fixed income securities in the left column and the net realized gains or losses in the right column. Include earnings from federal bonds, provincial bonds, municipal bonds, corporate bonds, Government of Canada & provincial governments Treasury Bills (T-Bills) & promissory notes, banker's acceptances, commercial paper, security lending, securities purchased under agreements to resell, mortgage-backed securities, mortgages, private loans, commercial loans and interest on bank deposits. Exclude foreign components.

Fixed Income (including short term securities and mortgages - Foreign (line 1110): Report the total interest earned on foreign fixed income securities in the left column and the net realized gains or losses in the right column. Include earnings from federal bonds, provincial bonds, municipal bonds, corporate bonds, Government of Canada & provincial governments Treasury Bills (T-Bills) & promissory notes, banker's acceptances, commercial paper, security lending, securities purchased under agreements to resell, mortgage-backed securities, mortgages, private loans, commercial loans and interest on bank deposits. Exclude Canadian components.

Equities (Public and Private) - Canadian (line 1120): Report the total dividends earned on Canadian equity securities in the left column and the net realized gains or losses in the right column. Include earnings from Canadian common shares, participation notes, preferred shares, income trust units, exchange traded funds units, pooled funds units, and securities convertible into common shares of publicly listed and private issuers.

Equities (Public and Private) - Foreign (line 1130): Report the total dividends earned on foreign equity securities in the left column and the net realized gains or losses in the right column. Include earnings from U.S. and international securities; common shares, American depository receipts, global depository receipts, participation notes, preferred shares, income trust units, exchange traded funds units, pooled funds units, and securities convertible into common shares of publicly listed and private issuers.

Financial Derivatives (line 1140): Report the total net realized gains or losses on the sale of derivative instruments in the right-hand column. Include transactions made on options, futures, swaps and warrants.

Tangible Assets – Real Estate and Infrastructure (line 1150): Report the total investment income earned from tangible assets in the left column and the net realized gains or losses in the right column. Include earnings from infrastructure, real estate, farmlands, timberlands and operations in subsoil natural resources extraction such as oil, gas and minerals

Annuities – Income from annuities (line 1200): Report payments from a buy-in annuity contract issued to the pension fund.
Note: in exchange for a lump sum, the life insurance company makes regular payments to the pension plan equal to the pension paid to eligible retirees.

Other Receipts (line 1210): Report income not elsewhere classified. Include reimbursement of payment, donations, settlements resulting from the resolution of legal claims and tax refunds. Exclude earnings that have been stated above.

Statement of Changes in Net Assets —Expenditures

Report all dollar amounts in thousands of Canadian dollars ('000).
Do not report negative values.

Retirement Pensions (line 2000): Report guaranteed amount of benefits paid to retirees. Withdrawals made from a defined contribution (DC) plan should be reported under Withdrawals, refunds and other benefits. Cost of annuities purchased from insurance companies should be reported under Cost of pension purchased. Include pension payments out of fund to retirees and beneficiaries from a defined benefit plan, defined contribution plan allowing variable benefit payments, or from a hybrid plan. Exclude withdrawals related to terminations, disability, transfers to other plans, family law transfers, death benefits and refunds.

Cost of annuities purchase (line 2010): Report total value of annuities purchased from insurance companies.
Include purchase of annuity contracts and resulting from a change of funding agency i.e., from a trust agreement to an insurance company contract. Exclude lump sum settlements and withdrawals, family law transfers, death benefits and refunds.

Withdrawals, Refunds and other benefits (line 2020): Report lump sum settlements. Include cash withdrawals related to terminations, family law transfers, death benefits, commuted value transfers, refunds to former members and disability benefits. Exclude transfers to other plans.

Transfers to other pension plans (line 2030): Report transfers to external pension plans. Include members transferring out of the plan. Exclude transfers made to an internal account.

Statement of Changes in Net Assets - Administration Costs and Other Disbursements

Report all dollar amounts in thousands of Canadian dollars ('000).

Administration Operating Costs (line 2100): Include wages paid to administrative officers, rental of office space, custodian fees, operating fees, actuarial fees, consulting fees (not related to fund's investment), legal fees (not related to fund's investment), bank charges (not related to fund's investment), payroll expenses, auditing fees, accounting fees, regulatory fees, and all other fees associated with daily administrative duties such as pensioners' sundry.

Investment Management Costs (line 2110): Include wages paid to investment officers, investment information or advice or investment management expenses purchased, consulting or legal fees related to investment.

Investment Transaction Costs (line 2120): Include commissions or fees paid for buying or selling investments for the fund.

Other Administration Costs (line 2120): Include any other costs not covered above.

Other Disbursements (line 2200): Report other expenses not elsewhere classified. Include costs related to borrowing securities, settlements resulting from the resolution of legal claims and tax payments. Exclude expenses that have been previously declared.

Statement of Net Assets —Assets

Combine the total value of direct holdings, pooled holdings, partnership agreements, mutual funds, exchange traded funds and insurance industry segregated funds, unless otherwise stated.
Report all dollar amounts in thousands of Canadian dollars ('000).

Do not report negative values, report liabilities in the next section.

Public market equities — Canadian (line 3000): Report total value invested in Canadian public equities. Include Canadian common shares, participation notes, preferred shares, income trust units, exchange traded funds units, pooled funds units, and securities convertible into common shares of publicly listed issuers. Exclude privately traded equities.

Public market equities — foreign (line 3010): Report total value invested in foreign public equities. Include U.S. and international securities. Common shares, American depository receipts, global depository receipts, participation notes, preferred shares, income trust units, exchange traded funds units, pooled funds units, and securities convertible into common shares of publicly listed issuers. Exclude privately traded equities.

Financial derivatives (line 3020): Report total derivative-related assets. Include options, futures, swaps and warrants. If the net position of your investment is negative, enter this amount on line 4010.

Private market equities — Canadian (line 3100): Report total value invested in Canadian private equities. Include private equity funds, venture capital, co-investments and direct equity positions. Exclude publicly traded equities.

Private market equities — foreign (line 3110): Report total value invested in foreign private equities. Include private equity funds, venture capital, co-investments and direct equity positions. Exclude publicly traded equities.

Infrastructure — Canadian (line 3120): Report total value invested in Canadian infrastructure. Include direct equity positions, fund investments and co-investments in entities engaged in the management, ownership or operation of assets in energy, transportation and other regulated businesses. Exclude real estate investments.

Infrastructure — foreign (line 3130): Report total value invested in foreign infrastructure. Include direct equity positions, fund investments and co-investments in entities engaged in the management, ownership or operation of assets in energy, transportation and other regulated businesses. Exclude real estate investments.

Real estate — Canadian (line 3140): Report total value invested in Canadian real estate. Include joint ventures.

Real estate — foreign (line 3150): Report total value invested in foreign real estate. Include joint ventures.

Statement of Net Assets — Fixed Income Securities

Include bonds and notes maturing in less than 12 months, for which the initially agreed maturity period was greater than 1 year.

Federal bonds (line 3200): Report total value invested in Canadian federal bonds. Exclude Canada Mortgage and Housing Corporation (CMHC) mortgage bonds and NHA Mortgage-Backed, securities insured by the CMHC as well as bonds issued by other federal government businesses (include them under Canadian corporate).

Provincial bonds (line 3210): Report total value invested in provincial and territorial bonds. Include both direct issues of this level of government as well as bonds guaranteed by the provincial government business enterprises.

Municipal bonds (line 3220): Report total value invested in municipal bonds. Include both direct issues of municipalities as well as bonds guaranteed by the municipal government business enterprises.

Canadian corporate bonds and debentures (line 3230): Report total value invested in Canadian corporate bonds and debentures.
Include bonds and debentures issued by Canadian corporations, asset-backed securities (ABS), mortgage-backed securities (MBS), collateralized debt obligations (CDO), collateralized loan obligations (CLO), convertible bonds, callable bonds and non-guaranteed issues of government business enterprises.

Foreign bonds and debentures (line 3240): Report total value invested in foreign government and corporation bonds. Include foreign bonds and debentures issued by corporate and governmental issuers, including bonds issued by the International Bank for Reconstruction and Development, the Inter-American, Caribbean and Asian Development Banks.

Canadian mortgages — Residential mortgages (line 3250): Report total value invested in Canadian residential mortgages. Exclude pooled mortgage investments, foreign mortgages and mortgage-backed securities.

Canadian mortgages — Non-residential mortgages (line 3260): Report total value invested in Canadian non-residential mortgages. Exclude pooled mortgage investments, foreign mortgages loans and mortgage-backed securities.

Other fixed income (line 3270): Report total value invested in other fixed income, irrespective of the country of origin. Include pooled mortgage investments, foreign mortgages, private loans and other debt instruments not elsewhere classified.

Cash, deposits and term deposits, guaranteed investment certificates (GICs) (line 3300): Report value of total assets held in cash, deposits, term deposits and GICs.

Government of Canada T-bills (line 3310): Report total value invested in Government of Canada T-bills.

Foreign short-term investments (line 3320): Report total value invested in foreign short-term investments. Include short-term foreign corporate bonds, foreign banker's acceptances, U.S. Treasury bills, foreign commercial paper. Exclude long-term debt instruments.

Other Canadian short-term investments (line 3330): Report total value invested in other Canadian short-term investments. Include short-term corporate bonds, banker's acceptances, commercial paper, promissory notes and provincial T-bills. Exclude foreign components and long-term debt instruments.

Accrued interest receivable (line 3340): Report total interest receivable yet to be paid, irrespective of the country of origin.

Accrued dividends receivable (line 3350): Report total dividends receivable yet to be paid, irrespective of the country of origin.

Other receivables (line 3360): Report other receivables not elsewhere classified, irrespective of the country of origin. Include amounts receivable from pending trades and securities purchased under agreements to resell.

Life insurance annuity contract (buy-in annuity) (line 3370): Report the total value of the annuity contract. This amount should correspond to the actuarial present value of promised retirement benefits. Note: Since there is no active market for this type of investment, the cost and fair value should be the same.

Other investments (line 3380): Report total assets not elsewhere classified, irrespective of the country of origin. Include hedge fund investments and other types of assets not elsewhere classified.

Statement of Net Assets — Liabilities

Exclude accrued pension benefits.

Report dollar amounts in thousands of Canadian dollars.

Do not report negative values

Investment-related liabilities (line 4000): Report total investment-related liabilities. Include investment-related liabilities such as securities sold short, securities sold under agreements to repurchase, cash collateral received and pending trades.

Derivative-related liabilities (line 4010): Report total derivative-related liabilities. Include options, futures, swaps and warrants.

Accounts payable (line 4020): Report total debts and obligations payable for goods and services purchased. Include accrued interest payable.

Other liabilities (line 4030): Report total of any other liabilities incurred by the fund.

Date modified: