However, for service contributions made after March 22, 2011, the cost of the past service must first be satisfied by transfers from RRSP assets (as well as money
purchase registered pension plan assets) belonging to the IPP member or a reduction in the member's unused RRSP contribution room before new past service contributions are permitted.
If you're an employer in Quebec or Manitoba, you can provide a simplified Defined Contribution
Registered Pension Plan (DC RPP) to your plan members with a Simplified Pension Plan (SPP) / Simplified Money Purchase Pension Plan (SMP
Plan (DC RPP) to your
plan members with a Simplified Pension Plan (SPP) / Simplified Money Purchase Pension Plan (SMP
plan members with a Simplified
Pension Plan (SPP) / Simplified Money Purchase Pension Plan (SMP
Plan (SPP) / Simplified Money
Purchase Pension Plan (SMP
Plan (SMPPP).