About your plan

The Provincial Judges Pension Plan (PJPP) is a contributory defined benefit pension plan that provides secure income for life.

Pension entitlements are determined in accordance with the plan text. The provisions of the PJPP are found in the Courts of Justice Act, Ontario. Reg. 290/13.

The Registered Pension Plan (RPP) component of the PJPP is registered under the Income Tax Act (registration number 0926915) but is exempt from Ontario’s Pension Benefits Act (PBA). The PJPP is also funded by a Retirement Compensation Arrangement (RCA), and Supplemental Pension Plan (SUP), which are also not subject to the PBA.

Plan funding

Each component of the PJPP is funded according to the recommendations of the plan actuary.

The funding structure enables member pension contributions to be fully tax deductible under the rules of the ITA and allows for income splitting of the pension income paid from the RPP and RCA in retirement (subject to the ITA maximum amounts).

The Provincial Judges Pension Board (PJPB) is the Trustee of the RPP and RCA funds. The Supplemental Pension Plan (SUP) supplements the pensions of retirees whose total pension is greater than the maximum that can be paid from the RPP and RCA under the ITA. The SUP's pension obligations are paid from an account within the Consolidated Revenue Fund of the Province of Ontario. The Minister of Finance is the custodian of the SUP.

The Provincial Judges Pension Plan

According to the plan provisions and in compliance with tax rules, you can receive benefits in retirement from each component of the plan as one pension payment monthly for your lifetime.