Confidential when completed; The data reported on this questionnaire are protected under the Statistics Act and will be treated in strict confidence, used for statistical purposes and published in aggregate form only.

Collected under the authority of the Statistics Act. Revised Statutes of Canada, 1985, Chapter S19 (22).

This is a mandatory survey.

To return completed questionnaire either:

• Use enclosed postage paid envelope;
• Address your own envelope to:
  Pensions and Wealth Surveys Section
  Income Statistics Division
  Statistics Canada
  170 Tunney's Pasture Driveway
  Ottawa, Ontario K1A 0T6
• Fax to: (613) 951-4296
  (Note : Data sent by facsimile may be at risk of disclosure during the transmission process.)

If you have questions:

• Call (613) 951-4092
• E-mail: tpfc@statcan.gc.ca

Si vous préférez ce questionnaire en français, veuillez cocher

(Please make any necessary changes in above name or mailing address; add the name of the fund if missing.)

Please complete and return the questionnaire by May 31, 2011.

1. Does this organization operate, either by sponsoring or managing, the trusteed pension fund named at the top of this page? For a definition of a trusteed pension fund, please refer to "Definitions" on the "Notes/Instructions".

• Yes – Please complete the remainder of the questionnaire and return it to Statistics Canada.
• No – Please elaborate
  • Fund closed (MM-YYYY)
  • Fund is deposited in total with an insurance company under an insurance company contract
  • Other, please specify
    
    Please provide your name (bottom of this page), complete question 8 and return the questionnaire to Statistics Canada.

2. If this pension fund participates in a master trust fund, indicate the name of this master trust:

Please complete Section A (Administrative Data) and Section B (Receipts and Disbursements) and return this document to Statistics Canada.
The information for Section C (Assets) will be provided by the master trust.

3. If it is necessary to obtain the financial data on this pension fund from a trustee outside your company, please complete the following authorization notice, as well as Section A (Administrative Data) and the employee and employer contribution information requested in Section B, and forward this document to the trustee or return it to Statistics Canada for forwarding.

• Authorization Notice (to be completed only if item 3 above applies)
   
• This is to authorize (contact name), (telephone number) to supply Statistics Canada with the information requested in Sections B and C of the questionnaire "Census of Trusteed Pension Funds 2010". We understand that the information will be treated as strictly confidential and used only in compiling aggregates.
   
• (Name of company)
• (Date)
• (Signature)
• (Title)

Name of person completing questionnaire (please print)

Telephone ()

Fax ()

E-mail address

Thank you for your cooperation

Section A: Administrative Data

1. Year of Inauguration of This Fund

2. Fund Fiscal Year End (MM-DD)

3. Investment Decision made by (check one or more)

Note: If a committee is actively involved in directing the investments, indicate which of the following are represented on the committee.

• (a) Trustee(s)
• (b) Employer (includes investment staff of the employer and public sector funds whose investment is governed by legislation)
• (c) Outside investment counsel
• (d) Employee (plan members)
• (e) Other (specify)

4. Insurance Company Holdings

Is any of the money in this pension fund invested with or managed by an insurance company?
(If part of a master trust, consider only money associated with this participant.)

• Yes
• No

If yes, what is the amount involved?

• Market value $ (omit cents)

5. Members Covered

Note: Should be as of same time period as assets, preferably December 31.

• (a) Number of employed plan members (including employees on temporary lay-off)
  Indicate year end used:
  • December 31, 2010
  • Other year end between April 1, 2010 and March 31, 2011
• (b) Number of additional persons having equity in the fund ( e.g. retired persons receiving pension, persons who will receive deferred pension, etc. )
  Indicate year end used:
  • December 31, 2010
  • Other year end between April 1, 2010 and March 31, 2011

6. Contributory Status(for the majority of members)

Are the majority of members required to contribute to the pension fund?

• Yes
• No

7. Type of Plan (for the majority of employed members participating in the fund – check one only)

• (a) Defined benefit / flat benefit
• (b) Defined contribution (money purchase/profit sharing)
• (c) Combination of above or as selected by employee
• (d) Other (specify)

8. Plan Registration Number(s)* (of all plans included in this fund)
(If space insufficient, attach another page.)

* Number used by Canada Revenue Agency (CRA). Also provide the number used by the provincial pension regulatory authority or the Office of the Superintendent of Financial Institutions (OSFI), if different from the Plan registration number.

Book (cost) value of previous year’s assets

Report the net book (cost) value of assets for the year end occurring between April 1, 2009 and March 31, 2010.

• $ (omit cents)

Section B: Receipts and Disbursements

* Note: If total assets at book value are less than $10,000,000 please see Instructions Sheet before completing Sections B and C.

Report for one year period ending December 31, 2010 if possible.

Indicate year end used:

• December 31, 2010
• Other year end between April 1, 2010 and March 31, 2011

Receipts and Net Realized Gains

Note: Do not include any unrealized gains.

• Contributions:
  • employee $ (omit cents)
  • employer $ (omit cents)
• Investment income (interest, dividends, etc. ) $ (omit cents)
• Net realized profit on sale of securities $ (omit cents)
• Transfers from other pension plans (specify) $ (omit cents)
• Other receipts and gains (specify) $ (omit cents)
• Total receipts and gains (total of lines 100 to 105) $ (omit cents)

Disbursements and Net Realized Losses

Note: Do not include any unrealized losses.

• Pension payments out of fund to retirees and beneficiaries $ (omit cents)
• Cost of pensions purchased $ (omit cents)
• Cash withdrawals (including transfers to other plans) $ (omit cents)
• Administration costs (if charged against fund) $ (omit cents)
• Net realized loss on sale of securities $ (omit cents)
• Refund of surplus in the fund $ (omit cents)
• Other disbursements and losses (specify) $ (omit cents)
• Total disbursements and losses (total of lines 200 to 206) $ (omit cents)

Section C: Assets

* Note: Detailed asset portfolio is essential for master trust funds (see instructions). Asset detail is not necessary for the participant accounts.

Report as of December 31, 2010 if possible.

Indicate year end used:

• December 31, 2010
• Other year end between April 1, 2010 and March 31, 2011

Pooled, mutual and investment funds:

• Book (cost) value $ (omit cents)
  • Canadian equity fund
  • Canadian bond fund (fixed income)
  • Canadian mortgage fund
  • Canadian real estate fund
  • Canadian money market fund
  • foreign fund
  • other Canadian fund (specify)
• Market value $ (omit cents)
  • Canadian equity fund
  • Canadian bond fund (fixed income)
  • Canadian mortgage fund
  • Canadian real estate fund
  • Canadian money market fund
  • foreign fund
  • other Canadian fund (specify)

Equities:

• Book (cost) value $ (omit cents)
  • Canadian common and preferred stocks
  • foreign common and preferred stocks:
    • United States
    • other
• Market value $ (omit cents)
  • Canadian common and preferred stocks
  • foreign common and preferred stocks:
    • United States
    • other

Bonds/Debentures:

• Book (cost) value $ (omit cents)
  • federal
  • provincial
  • municipal
  • other Canadian (corporate)
  • foreign
• Market value $ (omit cents)
  • federal
  • provincial
  • municipal
  • other Canadian (corporate)
  • foreign

Mortgages:

• Book (cost) value $ (omit cents)
  • residential
  • non-residential
• Market value $ (omit cents)
  • residential
  • non-residential

Real estate (including petroleum and natural gas properties)

• Book (cost) value $ (omit cents)
• Market value $ (omit cents)

Cash, deposits, short-term:

• Book (cost) value $ (omit cents)
  • cash, deposits, GICs
  • Government of Canada t-bills
  • foreign short-term investments
  • other Canadian short-term paper
• Market value $ (omit cents)
  • cash, deposits, GICs
  • Government of Canada t-bills
  • foreign short-term investments
  • other Canadian short-term paper

Miscellaneous:

• Book (cost) value $ (omit cents)
  • accrued interest and dividends receivable
  • accounts receivable
  • other assets (specify)
• Market value $ (omit cents)
  • accrued interest and dividends receivable
  • accounts receivable
  • other assets (specify)

Total assets (total of lines 300 to 372)

• Book (cost) value $ (omit cents)
• Market value $ (omit cents)

Deduct: Debts and payables

• Book (cost) value $ (omit cents)
• Market value $ (omit cents)

Net assets (line 380 less line 390)

• Book (cost) value $ (omit cents)
• Market value $ (omit cents)

Thank you for your cooperation

• If you have any questions or require assistance in completing this questionnaire please contact us at 613-951-7647 or by email at: tpfc@statcan.gc.ca. Collect calls will be accepted.
• We can also be reached by fax at 613-951-4296. Please note that the security of the information sent by facsimile cannot be guaranteed during the transmission process.
• For the questionnaire items that request you to "specify", please state the items explicitly.

Definitions

Trusteed Pension Fund:

For purposes of this survey, a trusteed pension fund is a fund which all or a portion of the assets are managed by a trustee. The trustee has legal responsibility for the investment of assets, receipt of contributions and payment of pension benefits. The trustee can be: individuals (at least three), a trust company or incorporated pension fund society. The trustee holds title to the assets of the fund in accordance with a written trust agreement for the benefit of the plan members. Also included are funds held under an arrangement administered by federal or provincial governments. Excluded are funds deposited in total with an insurance company under an insurance company contract.

More Than One Pension Fund in Operation:

If your organization operates more than one trusteed pension fund, please complete a separate report for each.  However, consolidated or master trust funds are treated as single funds in this survey.  A master trust fund is a consolidated pension fund established by a large enterprise with a number of different pension plans for various parts of its operations.  The contributions for these plans are deposited into this fund and the assets for each plan are in the form of units of the fund.

Terminated Plans - Dormant Funds:

Dormant funds, i.e. residual assets remaining in a trusteed fund after a plan has been terminated and to which no further contributions are payable, are to be reported in this survey until all assets have been liquidated, distributed and the fund has been completely closed out.

Funds with less than $10 million in assets at book value

According to our records we have estimated your pension fund to have a book value of less than $10,000,000 as of December 31, 2010; therefore, we have provided you with a short form questionnaire. Please complete the entire questionnaire and return it to Statistics Canada. For instructions with regards to Section A: Administrative Data see below.

If the book value of your pension fund exceeds $10,000,000, please contact us to at 613-951-4092 or by e-mail at: tpfc@statcan.gc.ca to obtain a long form questionnaire.

Funds $10 million and over in assets at book value

Section A: Administrative Data

Insurance company holdings (Question 4): For the plan registration numbers reported in question 8, if any of the assets are invested in an insurance company product, answer yes and report the amount.

Members covered (Question 5):

• (a) Number of employed plan members: Report the number of members (at December 31 or plan year end) for whom contributions are being made, or if the person is temporarily not working, for whom contributions will likely be made in the future.
• (b) Number of additional persons having equity in the fund: Do not include people for whom annuities have been purchased and who no longer have equity in the fund.

Book (Cost) Value of Previous Year’s Assets: If Book (cost) value of previous year’s assets is unavailable, please report the market value and enter ‘MV’ following the amount reported.

Section B: Receipts and Disbursements

Receipts and Net Realized Gains

(Note: Do not include an unrealized gains)

Employee contributions (line 100): Include both required and voluntary contributions.

Employer contributions (line 101): Report the actual dollar amount contributed. Include amounts for special payments for unfunded liability, etc. Deduct any credits or surpluses used to reduce required contributions.

Investment income (line 102): Report total investment income on an accrued basis, if possible.  Include interest income from bonds, mortgages, deposits, short-term notes, dividend income from equities, real estate income, income from securities lending and pooled investment income. If possible, report gross investment income on this line and report any investment expenses associated with investment income on line 203.

Net realized profit on sale of securities (line 103): Profit is calculated by deducting the sale price from the purchase price. Subtract losses from gains. If the amount is positive, report on line 103 and if negative, report as a net loss, on line 204. Include gains from settled derivatives transactions, on line 103 and losses from settled derivative transactions on line 204.

Transfers from other pension plans (line 104): These transfers would result from the merger of two or more plans, the transfer of assets of one or more members from another pension plan or change of funding instrument ( e.g. from an insurance company contract to a trust arrangement). Specify the origin of these transfers.

For master trusts do not include transfers from one plan held by the master trust into another plan held by the same master trust.

Other receipts and gains (line 105): Currency exchange gains for investments that have not been sold but have been revalued in Canadian dollars should be reported here.

For master trusts do not include receipts that are received from an investment account held by the same master trust.

Disbursements and Net Realized Losses

(Note: Do not include unrealized losses)

Pension payments out of fund to retirees and beneficiaries (line 200): Include, if applicable, the lump sum settlements made in lieu of a pension at retirement.  Do not include cash withdrawals for such things as death, termination, etc. ; these amounts should be reported as cash withdrawals, line 202.

Cost of pensions purchased (line 201): This is the cost of purchasing annuities, most commonly from an insurance company.

Cash withdrawals (including transfers to other plans) (line 202): Include cash amounts withdrawn due to death, termination of employment, discontinuation of the plan or change of funding instrument ( e.g. from a trust arrangement to an insurance company contract). Transfers result from the merger of two or more plans, the transfer of assets of one or more members to another pension plan, etc . The transfer of monies, on behalf of terminating plan members, to a Registered Retirement Savings Plan, a Deferred Profit Sharing Plan or another Registered Pension Plan should also be included here.

Administration costs(line 203): Include any investment expenses not netted from investment income and membership services (i.e., benefit administration and delivery) expenses charged to the fund.

Net realized loss on sale of securities (line 204): See Net realized profit on sale of securities, line 103.

Other disbursements and losses (line 206):Report loss resulting from change in currency exchange here (see Other receipts and gains, line 105).

For master trusts do not include disbursements from the master trust that are received into an investment account held by the same master trust.

Note: The difference between Total receipts and gains (line 110) and Total disbursements and losses (line 210) is referred to as net income. The net income, when added to the book (cost) value of previous year’s assets should equal the net assets book (cost) value (Section C, line 400) for the current year.

Section C: Assets

Asset detail – report both book (cost) and market values

Foreign investments: Foreign property has the same meaning as defined in Canada’s income tax act.  Investments in foreign property are to be reported on lines 305, 321, 322, 334 or 362, depending on the asset class in which the money is invested. Foreign property  investments can include; investments in units of a foreign pooled fund; investments in publicly traded foreign stocks or private equity investments in foreign corporations; investments in bonds or a debenture issued by a non-Canadian resident and deposits in a bank or similar institution outside Canada.  Investments expressed in foreign currency but situated in Canada are not considered foreign.

Pooled, mutual and investment funds (lines 300 to 306): Include investments in funds which pool the monies of several investors and which are sold on a unit basis. This includes insurance industry segregated pooled funds. The category of foreign fund takes precedence over other pooled funds. If, for example, a fund is both foreign and money market it should be reported as a foreign fund.  Canadian funds may be partially invested outside Canada.  If any assets are listed on line 306, please provide a description of the assets being reported using the specify field.

Equities (lines 320 to 332):  Include investments in publicly traded stocks and private equity investments in Canadian (line 320) or foreign (line 321 and 322) corporations.

Bonds / Debentures (lines 330 to 334): Include bonds maturing in less than 12 months. Federal bonds (line 330) include only direct issues by the Canadian federal government. 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 are to be recorded under other Canadian (corporate) (line 333). Provincial and Municipal bonds (lines 331 and 332) include both direct issues of those levels of government as well as bonds guaranteed by their government business enterprises. In other Canadian (corporate)(line 333) include bonds and debentures issued by Canadian corporations and non-guaranteed issues of government business enterprises.  Convertible bonds should also be reported as other Canadian (corporate) and not with equities. In foreign (line 334) include bonds issued by the International Bank for Reconstruction and Development, the Inter-American, Caribbean and Asian Development Banks.

Mortgages (lines 340 and 341): These are conventional mortgage loans which are granted to borrowers to finance the purchase of properties with the underlying property secured as collateral for the loan. Report loans granted to borrowers to finance the purchase of residential properties on line 340.  Report loans granted to businesses to finance the purchase of commercial properties as non-residential on line 341.

Real estate (line 350): Report investments in real estate, including petroleum and natural gas properties. Investments in real estate funds or REITs are to be reported in line 303.

Cash, deposits, GICs (line 360): Include cash on hand and deposits in chartered banks and trust and mortgage loan companies. Bank term deposits and GICs should also be included on line 360.

Other Canadian short-term paper (line 363): Includes provincial and municipal t-bills, banker’s acceptances, discount notes, promissory notes, call loans, interest bearing notes, bearer demand notes and other financial and commercial paper issued by corporations and provincial and municipal governments.

Other assets (line 372): Include fair value of unsettled derivative contracts with a positive position on this line and any other assets not reported elsewhere.  Please provide a description of the asset being reported using the specify field.

Debts and payables (line 390):  Include the fair value of unsettled derivative contracts with a negative position on this line.