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Consult our studies on the Québec Pension Plan and our experts' analyses.
The report was prepared in accordance with section 217 of the Act respecting the Québec Pension Plan. It indicates to what extent the amendments introduced by the Act respecting the implementation of certain provisions of the Budget Speech of 12 March 2024 and amending other provisions influence the results of the most recent actuarial valuation of the Québec Pension Plan (QPP). The bill mainly provides for the elimination of the reduction of the retirement pension as of age 65 for disabled persons.
Consult a summary of the report (in French only)
(Actuarial report modifying the actuarial valuation of the Québec Pension Plan as at 31 December 2021; French only)
The report, prepared in accordance with section 217 of the Act respecting the Québec Pension Plan, indicates to what extent the amendments introduced in the Budget Speech of 21 March 2023 influence the results of the most recent actuarial valuation of the Québec Pension Plan. These amendments are included in part in a forthcoming tax bill and in part in the bill entitled An Act respecting the implementation of certain provisions of the Budget Speech of 21 March 2023 and amending other provisions.
The main legislative amendments are:
The document provides a projection of the QPP's cash inflows and outflows for the next 50 years, that is, from 2022 to 2071. It also includes a projection of the base and additional plans' reserves and the calculation of the QPP's funding indicators.
Consult a summary of the report
(Actuarial report modifying the actuarial valuation of the Québec Pension Plan as at 31 December 2018; French only)
The report, prepared in accordance with section 217 of the Act respecting the Québec Pension Plan, indicates to what extent the amendments introduced by the An Act respecting mainly the implementation of certain provisions of the Budget Speech of 10 March 2020 bill influence the results of the most recent actuarial valuation of the Québec Pension Plan. The bill provides for amendments regarding the Plan's disability pension.
The document provides a projection of the cash inflows and outflows along with their effect on the reserve for the base plan and the additional plan for the next 50 years. It also evaluates the steady-state contribution rate of the base plan and the reference contribution rate of the additional plan.
This report presents the effects of the amendments brought about by the bill to amend the Act to enhance the Québec Pension Plan and to amend various retirement-related legislative provision on the projections included in the most recent actuarial valuation of the Plan. The bill was introduced in the National Assembly in November 2017 and provides mainly for the implementation of an additional plan to enhance the Québec Pension Plan.
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This document gives a projection over a 50-year period of the contributions, investment income and benefits of the Québec Pension Plan. It explains their long-term effects on the accumulation of the reserve and provides a wealth of valuable information on the Plan's current and future financial situation.
(Second actuarial update to the Actuarial Report of the Québec Pension Plan as at 31 December 2009; French only)
This actuarial report follows the tabling in November 2011, of the bill entitled An Act to amend the Act respecting the Québec Pension Plan and other legislative provisions. Its purpose is to assess the effects of the amendments provided for by the Act on the projections in the actuarial report as at 31 December 2009. Under the Act respecting the Québec Pension Plan, an actuarial report must be prepared when a bill proposing changes to the Plan is under study at the National Assembly.
(Actuarial update to the Actuarial Report of the Québec Pension Plan as at 31 December 2009; French only)
This document evaluates the impact, on the projections of the most recent actuarial analysis, of the amendments provided for by the Act respecting mainly the implementation of certain provisions of the Budget Speech of 17 March 2011 and the enactment of the Act to establish the Northern Plan Fund, which was tabled in the National Assembly in May 2011. The Act provides for an increase to the Québec Pension Plan's contribution rate and changes to the actuarial adjustment factors for retirement pensions in the event of early or deferred retirement.
(Actuarial update to the Actuarial Report of the Québec Pension Plan as at 31 December 2006; French only)
This document assesses the effect of the amendments contained in the Act to amend the Supplemental Pension Plans Act, the Act respecting the Québec Pension Plan and other legislative provisions, passed in June 2008, on the projections in the most recent actuarial report. In particular, the Act contains a measure allowing all retirement pension beneficiaries who work and contribute to the Plan to obtain a retirement pension supplement based on those contributions.
This document presents a projection, over a period of 50 years, of the contributions, investment income and benefits of the Plan and explains their long-term effect on the plan's reserve. Thus, it therefore provides information on the current and future financial situation of the Plan.
(Actuarial update to the Actuarial Report of the Québec Pension Plan as at 31 December 2000; French only)
This document is the evaluation of the effect of the changes adopted under Bill 128 on the projections in the most recent regular actuarial analysis. One of the Bill's provisions extends the entitlement of same-sex spouses to a surviving spouse's pension to deaths occuring between 4 April 1985 and 16 June 1999.
(Actuarial Report of the Québec Pension Plan as at 31 December 2006 updated to 31 December 2008; French only)
The purpose of the update is to present the financial situation of the Québec Pension Plan as at 31 December 2008 by taking into account the results observed since the last regular actuarial report, prepared as at 31 December 2006. The update also provides revised financial projections on the Plan's financial situation and a revised steady-state contribution rate.