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Individual Pension Plans (IPP)

Individual Pension Plans in Canada

IPPs give incorporated business owners a secure, tax-efficient way to build long-term retirement wealth, with contribution limits that go well beyond what an RRSP allows.

Calgary business owner reviewing pension modelling charts with a Hylton advisor

Individual Pension Plans (IPP) are CRA-approved defined benefit retirement plans for incorporated Canadians offering higher contribution limits than RRSPs, corporate tax deductions, creditor protection, and predictable retirement income.

An IPP is a CRA-compliant registered retirement plan that lets incorporated professionals convert corporate earnings into secure, tax-efficient retirement income.

Key benefits

Why smart business owners choose IPPs

  • 01

    Escape the RRSP ceiling

    RRSP limits cap how much you can save. IPP contributions increase with age, so the older you are, the more room you have.

  • 02

    Reduce personal and corporate tax

    Corporations can deduct annual contributions, past service contributions, and administration and actuarial fees.

  • 03

    Move wealth out of the corporation without a punishing tax bill

    Transfer corporate dollars into personal retirement wealth without the tax hit from salary or dividends. Especially useful before a sale, succession, or exit.

  • 04

    Predictable income removes the guesswork

    Guaranteed retirement income with optional inflation protection and survivor benefits. Certainty, not projections.

  • 05

    Risk protection

    IPP assets are creditor-protected during legal, financial, or industry challenges, keeping retirement safe through unexpected events.

  • 06

    Business sale flexibility

    Your retirement isn't tied to selling your business at the perfect time or price. You can exit earlier or in a down market without it costing you later.

Who we work with

Who should consider an IPP

  • Incorporated professionals earning $80k+ in T4 salary

    IPPs require incorporated status and a T4 employment income history. That history determines how much contribution room you have.

  • Business owners over 40 who've maxed their RRSP

    The older you are, the more an IPP contributes relative to an RRSP. Prior service years can often be funded retroactively.

  • Anyone with retained earnings in the corporation

    An IPP is one of the most efficient ways to move corporate dollars into personal retirement wealth, especially ahead of a business sale.

  • People who want a hands-off, compliant strategy

    We handle the actuarial work, CRA registration, annual filings, and investment coordination. You focus on running the business.

What's included

An IPP makes it possible to

  • Exceed RRSP contribution limits

    IPP contributions increase with age and years of service. After 40, the gap over RRSP room often becomes significant.

  • Reduce corporate and personal tax

    Contributions, administration fees, and actuarial costs are all deductible by the corporation, reducing taxable income at both levels.

  • Move corporate wealth without a large tax bill

    Transfer corporate dollars into personal retirement wealth without the hit from salary or dividends. Particularly useful before a business sale or succession.

How it works

How our IPP process works

  1. 01

    Free IPP assessment

    Calculation of contribution limits, tax savings, and retirement income potential.

  2. 02

    Plan setup

    Carrier team handles actuarial work, documentation, and CRA registration.

  3. 03

    Annual management

    Ongoing plan administration and compliance reporting.

  4. 04

    Long-term support

    Investment coordination, retirement income planning, past service, and terminal funding.

FAQ

Frequently asked questions

  • How does an Individual Pension Plan work under CRA rules?

    An IPP must be CRA-registered, follow defined benefit funding formulas, and file actuarial valuations and required reports. Benefits are paid under plan terms at retirement.

  • What are the contribution limits for an IPP in Canada?

    IPP contributions are actuarially determined using CRA-prescribed formulas based on age, T4 salary, and pensionable service. Older members generally have higher allowable contributions.

  • How do retirement benefits from an IPP compare to an RRSP?

    An IPP provides defined, formula-based pension benefits under plan terms, while an RRSP offers no guaranteed payout. Withdrawal amounts depend on investment performance and conversion choices.

  • Can I estimate my IPP contributions with a calculator?

    While you can approximate using age, salary, and service, only an actuary can certify actual IPP contributions under CRA formulas.

  • Are IPP assets creditor-protected?

    Yes. In most provinces, IPP assets are protected under pension legislation, shielding them from creditors during lawsuits, financial trouble, or bankruptcy.

  • Can I manage my own IPP investments?

    No. An IPP must be managed by a licensed professional following pension investment rules, ensuring compliance and removing management workload.

Find out what an IPP would do for you

Free IPP assessment. We calculate your contribution limits, tax savings, and retirement income potential. No obligation.