Interpretive Guidelines

Consultation process

Alberta Superintendent of Pensions Interpretive Guidelines explain the provisions of the Employment Pension Plans Act (EPPA) and Regulation as they relate to different topics. The consultation process is as follows:

  • When new guidelines are developed, they are posted on this page in draft form for a 60-day consultation period. Each new posting is accompanied by a notice via email to our E-Update subscribers.
  • Comments should be submitted via email by the deadline indicated, to: [email protected], using the Subject Line “Interpretive Guidelines Consultation".
  • All submissions received by the end of the consultation period will be reviewed, and any changes and clarifications that are necessary will be made.
  • A final version of each guideline will be posted on this page.

We encourage all of our stakeholders to take the opportunity to review these guidelines and provide comments within the 60-day period provided. In order to receive these E-Updates, please subscribe to our E-Update service.

Final Interpretive Guidelines

Draft Interpretive Guidelines in consultation

May 3, 2018 release

Comments regarding the following draft Interpretive Guideline were due by August 3, 2018.

March 28, 2017 release

Comments regarding the following draft Interpretive Guideline were due by June 30, 2017.

March 1, 2017 release

Comments regarding the following draft Interpretive Guideline were due by June 1, 2017.

October 22, 2015 release

Comments regarding the following draft Interpretive Guideline were due by December 22, 2015.

Interest rate tables

Interest rates and prescribed amounts

See Interest Rate Tables and Prescribed Amounts (effective January 1, 2023).

This document contains:

  • Life Income Fund (LIF) Interest Rate and Withdrawal Calculations as per CANSIM (Canadian Socio-Economic Information Management System)
  • Table A: LIF Minimum and Maximum Withdrawal Rates
  • Table B: Employment Pension Plans Act and Regulation - Prescribed Amounts
  • Table C: Interest Rates Applied to Employee Contributions of Defined Benefit Pension Plans, as per section 73(2) of the Alberta Employment Pension Plans Regulation

CAPSA documents


The Canadian Association of Pension Supervisory Authorities (CAPSA) is a national association of pension regulators, whose mission is to facilitate an efficient and effective pension regulatory system in Canada. It develops practical solutions to further the coordination and harmonization of pension regulation across Canada.

CAPSA Guidelines

CAPSA Guidelines are intended to support the continuous development and improvement of industry practices. Canadian pension regulators generally expect that registered pension plans will operate in accordance with CAPSA guidelines. However, individual pension regulators may communicate their own specific expectations and registered pension plans in those jurisdictions should operate accordingly.

For more information about CAPSA, including current initiatives, please visit their website.


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Pension plans registered under the Employment Pension Plans Act (EPPA)

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]

Alberta Superintendent of Pensions
Alberta Treasury Board and Finance
Financial Sector Regulation and Policy
402 Terrace Building
9515 107 Street
Edmonton, Alberta  T5K 2C3

Public sector pensions

Contact the following for information on:

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