{"id":"registered-pension-plans","slug":"registered-pension-plans","title":"Registered pension plans","chapter":6,"section":"6.x","section_title":"Additional investments - A more efficient government","heading":null,"in_cost_table":true,"capital":false,"fiscal":{"unit":"CAD millions","basis":"accrual, incremental impact on budgetary balance (expense or forgone revenue)","years":["2026-27","2027-28","2028-29","2029-30","2030-31"],"gross":[null,null,-50.0,-50.0,-48.0],"gross_total":-148.0,"flags":["none","none",null,null,null],"adjustments":[],"net":[null,null,-50.0,-50.0,-48.0],"net_total":-148.0,"table":{"pdf_page":329,"printed_page":311}},"description":"This measure introduces specific and clear tax consequences where the CRA revokes the registration of a registered pension plan that does not comply with registration conditions. In addition, it strengthens the integrity rules that apply to individual pension plans.","commitments":[],"amounts_in_text":[],"source":{"pdf_page":329,"printed_page":311,"chapter_url":"https://budget.canada.ca/2026/report-rapport/chap6-en.html"},"money_type":"savings_or_revenue","involves_loans":false,"lenses":[],"url":"https://budget2026.warreandvavasour.com/measures/registered-pension-plans/","chapter_title":"A more efficient government"}