The 2025 federal budget introduces significant reforms to retirement savings rules and public sector pensions, impacting plan sponsors, administrators, and HR professionals, according to Hicks Morley.
Effective January 1, 2027, the budget proposes replacing the current "registered investment regime" for registered plans such as RRSPs, RRIFs, and TFSAs. It will consolidate and simplify qualified investment rules by introducing new categories of qualified investment trusts and updating the Income Tax Act’s definitions and asset categories.
The government plans to launch consultations concerning federal public sector pension benefits. This follows recent boosts in the Canada Pension Plan (CPP) and Quebec Pension Plan (QPP), which have raised contribution rates beyond what is necessary to sustain current benefits.
The initiative aims to ensure employees "continue to receive the same pension benefits without overcontributing, potentially saving up to $1,100 annually," according to the budget summary.
The budget signals a notable shift in Canada’s approach to managing retirement savings and public pensions, reflecting a focus on simplification and fair contribution levels.
Canada’s 2025 budget pioneers streamlined retirement plan rules and aims to balance public pension contributions, promising both simpler compliance and potential savings for employees.