Supporting Documentation: Financial information comparative of public sector pension accounts as per the Public Accounts of Canada

Pensions and other future benefits

On this page

• General Notes
• Public Service Superannuation Account
• Public Service Pension Fund Account
• Canadian Forces Superannuation Account
• Canadian Forces Pension Fund Account
• Reserve Force Pension Fund Account
• Royal Canadian Mounted Police Superannuation Account
• Royal Canadian Mounted Police Pension Fund Account
• Members of Parliament Retiring Allowances Account
• Members of Parliament Retirement Compensation Arrangements Account

General Notes

As of the 2025 release, the following columns were renamed to improve readability and bilingualism:

• ACCOUNT was renamed to Account_Compte_eng
• COMPTE was renamed to Account_Compte_fra
• TYPE_EN was renamed to Type-detail_eng
• TYPE_FR was renamed to Type-detail_fra
• SUB-TYPE was renamed to Type-detail2_eng
• SOUS-TYPE was renamed to Type-detail2_fra
• SUB-SUB-TYPE was renamed to Type-detail3_eng
• SOUS-SOUS-TYPE was renamed to Type-detail3_fra

Public Service Superannuation Account

2019 CSV data file

Notes: Under the header Type-detail2_eng:

• element "Other", relating to Type-detail_eng "Receipts and other credits", was added
• element "Other" includes the return of contributions from Public Service corporation employees

2020 CSV data file

Note: Under the header Type-detail2_eng, element "Other" includes the return of contributions from Public Service corporation employees.

Public Service Pension Fund Account

2024 CSV data file

Notes:

• Under the header Type-detail2_eng element "Transfer addressing non-permitted surplus" relating to Type-detail_eng "Payments and other charges", was added
• Under the header Type-detail_eng element "Transfers from PSPIB" was added

Canadian Forces Superannuation Account

2013 CSV data file

Notes:

• Certain comparative figures have been reclassified to conform to the current year's presentation.
• Under the header Type-detail2_eng:
  • element "Other" includes unclaimed cheques and returned annuity payments upon joining a Government Pension Plan
  • element "Cash termination allowances and returns of contributions" was modified to read "Return of contributions (net recoveries)"

2014-2015 CSV data files

Note: Under the header Type-detail2_eng, element "Other" includes unclaimed cheques, returned annuity payments upon joining a Government pension plan and returned payments from prior years.

2016-2024 CSV data files

Note: Under the header Type-detail2_eng, element "Other" includes returned annuity payments upon joining a Government pension plan.

Canadian Forces Pension Fund Account

2013 CSV data file

Notes:

• Certain comparative figures have been reclassified to conform to the current year's presentation.
• Under the header Type-detail2_eng:
  • element "Other" includes unclaimed cheques and returned annuity payments upon joining a Government Pension Plan
  • element "Cash termination allowances and returns of contributions" was modified to read "Return of contributions"

2013-2016 CSV data files

Note: Under the header Type-detail2_eng, element "Other" includes unclaimed cheques and returned annuity payments upon joining a Government pension plan.

2017-2024 CSV data files

Note: Under the header Type-detail2_eng, element "Other" includes unclaimed cheques.

Reserve Force Pension Fund Account

2007 CSV data file

Note: New account.

2009 CSV data file

Note: Certain comparative figures have been reclassified to conform to the current year's presentation.

2013 CSV data file

Notes:

• Certain comparative figures have been reclassified to conform to the current year's presentation.
• Under the header Type-detail2_eng:
  • Element "Other" includes unclaimed cheques.
  • Element "Cash termination allowances and returns of contributions" was modified to read "Returns of contributions".

2014-2024 CSV data files

Note: Under the header Type-detail2_eng, element "Other" includes unclaimed cheques.

Royal Canadian Mounted Police Superannuation Account

2013 CSV data file

Note: Under the header Type-detail2_eng, element "Commuted value payments" was modified to read "Pension transfer value payments".

Royal Canadian Mounted Police Pension Fund Account

2013 CSV data file

Note: Under the header Type-detail2_eng, element "Commuted value payments" was modified to read "Pension transfer value payments".

Members of Parliament Retiring Allowances Account

Notes: Under the header Type-detail2_eng:

• element "Transfers to other pension funds", relating to Type-detail_eng "Payments and other charges", was added

Members of Parliament Retirement Compensation Arrangements Account

2013 CSV data file

Notes:

• Certain comparative figures have been reclassified to conform to the current year's presentation.
• Under the header Type-detail2_eng, element "Other" includes the reversal of actuarial liability adjustment recorded in prior year.

2014 CSV data file

Notes: Under the header Type-detail2_eng

• element "Other" was modified to read "Actuarial adjustment"
• the comparative amount for element "Actuarial adjustment" includes the reversal of the actuarial adjustment credited in 2011-2012

2024 CSV data file

Notes: Under the header Type-detail2_eng:

• element "Transfers to other pension funds", relating to Type-detail_eng "Payments and other charges", was added

Related Links

• Previous years: Public Accounts of Canada
• Current year: Public Accounts of Canada
• Open Government Portal