Amend a supplementary unemployment benefit plan - How to make a change
2. How to make a change
All amendments, except a legislated change, require a letter from the employer or trustee stating the requested change and the effective date. The letter should include the associated amendment to the plan text or trust agreement as well as any board resolutions or by-laws, if applicable. There is no Canada Revenue Agency (CRA) form to use when making plan amendments.
When there is a legislated change, the CRA will advise of any plan amendment requirements.
Send us your letter
Your letter needs to include all required information for the change, along with all required documents.
Registered Plans Directorate
Canada Revenue Agency
875 Heron Rd
Ottawa ON K1A 0L5