Pension plan appeals

Alberta Employment Pension Tribunal

The Alberta Employment Pension Tribunal (the Tribunal) was established effective September 1, 2014 with the proclamation of the Employment Pension Plans Act (EPPA). The purpose of the Tribunal is to review certain decisions of the Superintendent of Pensions (the Superintendent) to determine if the decision is consistent with the requirements and intent of the EPPA.

The information on this website provides only a summary of the Tribunal. For more information on the Tribunal, please refer to the EPPA and its Regulation.

Composition and membership

The Tribunal is composed of 4 persons:

• Chief Appeals Commissioner
• Deputy-Chief Appeals Commissioner
• 2 Appeals Commissioners

The Chief and Deputy-Chief Appeals Commissioners are appointed by the Lieutenant Governor in Council and the Appeals Commissioners are appointed by the President of Treasury Board, Minister of Finance.

On May 4, 2022, Order in Council 146/2022 was signed appointing the following members to the Tribunal:

• Mr. Mark Prefontaine, Chief Appeals Commissioner
• Mr. Ron Liteplo, Deputy-Chief Appeals Commissioner

The following Appeals Commissioners have also been appointed:

• Ms. Lynn Andrews, Appeals Commissioner
• Mr. Dan Morrison, Appeals Commissioner

What can be appealed

Not all issues may be appealed to the Tribunal. Only the items noted under sections 136 and 145 of the EPPA (the Act) and the administrative penalties imposed on the items listed below, may be appealed.

Appealable items under Section 136 of the EPPA

If the Superintendent has imposed an administrative penalty, because a person has:

• contravened a prescribed provision of the Act,
• contravened a prescribed provision of the regulations,
• contravened the Act by failing to file, within the period required by the regulations for that filing, a record that is required to be filed under the Act,
• contravened the Act by failing to provide to an authorized person, within the period required by the regulations for that provision, information or a record requested by the authorized person,
• contravened the Act by failing to disclose information to persons within the period required by the regulations for that disclosure, or
• contravened the Act by failing to make contributions to the pension fund within the period required by the regulations for the making of those contributions.

Appealable items under Section 145 of the EPPA

If the Superintendent:

• specifies, by order under section 117(4), a date as the effective date of the termination of a pension plan,
• issues a direction under section 133(1)(d) or (2), or
• orders the payment of expenses under section 138(2).

If the Superintendent:

• refuses to register a pension plan or an amendment of a plan text document filed for registration,
• severs, under section 22(3), a portion of a plan text document amendment filed for registration,
• revokes a registration of an amendment to a plan text document under section 23(1),
• withdraws a consent and directs termination of a plan under section 115,
• directs the termination of a pension plan under section 118, or
• makes an order splitting liabilities and assets under section 154(9).

Administrative penalties

Administrative penalties may be applied for the following sections of the legislation, as set out in the EPPA Regulation, section 147(1) and (2).

Sections of the EPPA for which administrative penalties may be applied

• Sections 12-13, 17-19, 25-26, 34-46, 48, 51, 53, 55(3), 56, 64, 70, 74(3), 85, 103, 107, 120-122, 128(4), 130, 134(9) and 143(1)(b) of the Act are prescribed for the purposes of section 136(1)(a) of the Act.

Sections of the EPPA Regulation for which administrative penalties may be applied

• Sections 21, 26(1), 60(2) and (13), 61(2) and (11), 65(4), 67, 72(4) and (5), 78, 93-94, 98-100, 102(5), 103(3), 108, 110-111, 113-114, 116-117, 126, 127(4), 128-129, 131-132, 135-136, 146(6) and (7) and 151-152 are prescribed for the purposes of section 136(1)(b) of the Act.

Administrative penalty amounts

The amount of penalty is at the discretion of the Superintendent. Section 147(3) of the EPPA Regulation sets the maximum amounts that may be charged:

• 147(3) An administrative penalty for a contravention must not exceed:
  • $250,000, in the case of a corporation or administrator
  • $50,000, in the case of an individual other than an administrator

Who can appeal

The party upon whom a penalty is levied or to whom the direction or notice is addressed is the party that may make the appeal. In most cases, this is the plan administrator.

Plan administrator under the EPPA Regulation - section 28

• if the plan is a single employer plan other than a jointly sponsored plan, the administrator must be
  • the participating employer, or
  • a board of trustees or other similar body acceptable to the Superintendent established under the supporting plan documents to administer the plan;
• if the plan is a non collectively bargained multi employer plan other than a jointly sponsored plan, the administrator must be
  • the participating employer, if any, who is identified in the participation agreement as the administrator of the plan, or
  • if the participation agreement does not identify a participating employer as the administrator of the plan, a board of trustees or other similar body acceptable to the Superintendent established under the supporting plan documents to administer the plan;
• if the plan is a collectively bargained multi employer plan, the administrator must be one of the following bodies of which the number of members who are appointed by members of the plan is not less than the number of members who are appointed by participating employers:
  • a board of trustees established under the supporting plan documents to administer the plan;
  • a similar board or body to a board of trustees, acceptable to the Superintendent, that has been established under the supporting plan documents to administer the plan;
• if the plan is a jointly sponsored plan, the administrator must be a person referred to in section 5(a).

Plan administrator under the EPPA Regulation - section 5(a), in respect of a jointly sponsored plan

• The administrator of the plan is a board of trustees, or other similar body acceptable to the Superintendent, that has been established under the supporting plan documents to administer the plan.

Plan members may not appeal

Please note: plan members in dispute with their plan administrator are not eligible to appeal to the Tribunal. Issues may be raised with the Alberta Superintendent of Pensions, or taken to court.

Appeal process and timelines

Step 1

Superintendent issues Decision / Notice

Step 2

Within 30 days of service of the Superintendent’s decision:

• Party requests reconsideration from the Superintendent

Step 3

Superintendent issues final decision:

• If Decision / Notice is rescinded: Process is closed
• If Decision / Notice is varied: Party complies or appeals to the Tribunal
• If Decision / Notice stands: Party complies or appeals to the Tribunal

Step 4

Within 30 days of service of the Superintendent’s final decision:

• Party appeals to the Tribunal by submitting the Application to Appeal (see instructions below)

Step 5

Tribunal determines validity of appeal:

• If the application is refused: Appellant complies with original Decision / Notice or goes to court
• If the application is accepted: Superintendent is notified and review proceeds

Step 6

Superintendent files documents with the Tribunal

Step 7

Tribunal reviews appeal

Step 8

Tribunal issues final decision:

• If the decision is upheld: Appellant complies with Decision / Notice
• If the decision is varied: Superintendent issues new Decision / Notice and Appellant complies
• If the decision is denied: Superintendent rescinds Decision / Notice

How to file an appeal

When preparing to file an appeal please ensure that:

• the issue falls within the items listed under “What can be appealed" above
• the person making the appeal is one noted under “Who may appeal” above

If either of these criteria is not met, the application will be refused.

What must be filed

An application for Appeal must include:

• the completed Application to Appeal
• a copy of the Superintendent’s final notice regarding the issue
• any supporting documents to explain the reason or give evidence for the appeal
• the application fee of $500, which is non-refundable

All of these items must be submitted before the Tribunal will consider the appeal.

Application to Appeal form

• Application to Appeal (Form FSRP0017)

Submit the application to:

Alberta Employment Pension Tribunal
c/o Treasury Board and Finance
302 Terrace Building
9515 107 Street
Edmonton, Alberta T5K 2C3

After you file an appeal

The Tribunal decision is final. There can be no subsequent appeal to the court, unless there is an issue of law or jurisdiction. Such an appeal must be made within 30 days of the decision of the Tribunal being issued.

If there is no appeal to the court, the Superintendent proceeds with administration, as per the final decision of the Tribunal.

Within 30 days of the Tribunal's final decision being issued, the appellant or the Superintendent may request clarification of the ruling.

Tribunal decisions

• Decision 2022-01: Board of Trustees of the Boilermakers’ National Pension Plan (Canada) – August 30, 2022

Tribunal governance

• Alberta Employment Pension Tribunal Code of Conduct Agreement
• Alberta Employment Pension Tribunal Mandate and Roles
• Alberta Employment Pension Tribunal Decision Publication Guideline

Tribunal compensation disclosure

Compensation disclosure is a requirement under the Public Sector Compensation Transparency Act, which applies to agencies, boards and commissions governed by the Alberta Public Agencies Governance Act.

Public sector bodies are required to post online the names and compensation paid to all board members. The postings are required by June 30 each year. If there is no disclosure, a Nil Report is required.

Compensation disclosure files

Download the Alberta Employment Pension Tribunal's compensation disclosure for 2022.

There were no disclosures for the following years:

• Nil Report for 2021
• Nil Report for 2020
• Nil Report for 2019
• Nil Report for 2018
• Nil Report for 2017

Contact

To submit your application to the Alberta Employment Pension Tribunal

Address:
Alberta Employment Pension Tribunal
c/o Treasury Board and Finance
302 Terrace Building
9515 107 Street
Edmonton, Alberta T5K 2C3

Connect with the Office of the Alberta Superintendent of Pensions

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-8322
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected]

Address:
Alberta Superintendent of Pensions
Treasury Board and Finance
402 Terrace Building
9515 107 Street
Edmonton, Alberta T5K 2C3