Capital Accumulation Plans
In these guidelines, a capital accumulation plan (CAP or plan) is a tax assisted investment or savings plan that permits the members of the CAP to make investment decisions among two or more options offered within the plan. The intent of these guidelines is to:
- outline and clarify the rights and responsibilities of CAP sponsors, service providers and CAP members; and,
- ensure that CAP members are provided the information and assistance that they need to make investment decisions in a capital accumulation plan.
Pension plan administrators please also see CAPSA Guideline No. 6 Pension Plan Prudent Investment Practices Guideline and the companion Self-Assessment Questionnaire on Prudent Investment Practices here. The CAPSA Prudent Investment Practices Guideline and companion Self-Assessment Questionnaire are intended to provide guidance to plan administrators on how to demonstrate the application of prudence to the investment of pension plan assets.
Publications:
| Document | Date | Description |
|---|---|---|
 Frequently Asked Questions |
January 29, 2010 | Joint Forum Capital Accumulation Plan Guidelines - Frequently Asked Questions |
| News Release |
April 20, 2009 | News Release regarding a review of the JF CAP Guidelines |
| Capital Accumulation Plans Brochure |
April 1, 2005 | Guidelines for Capital Accumulation Plans - Brochure |
| Guidelines for Capital Accumulation Plans |
May 28, 2004 | Guidelines for Capital Accumulation Plans |
| News Release |
May 28, 2004 | News Release regarding CAP Guidelines |
| Backgrounder |
May 28, 2004 | Backgrounder regarding CAP Guidelines |
| Summary of Stakeholder Comments |
May 28, 2004 | Summary of Stakeholder comments and regulators responses to the Proposed CAP Guidelines |
| Stakeholder Responses |
May 28, 2004 | Stakeholder responses to the Proposed Guidelines for Capital Accumulation Plans |
| Proposed CAP Guidelines |
April 25, 2003 | Proposed Guidelines for Capital Accumulation Plans |
| Backgrounder |
April 25, 2003 | Backgrounder -- Proposed CAP Guidelines |
| Revised Principles |
January 15, 2003 | Revised principles for investment disclosure in Capital Accumulation Plans |
| Letter to Stakeholders |
January 15, 2003 | Update letter to stakeholders re CAP principles |
| Stakeholder Comments |
May 24, 2002 | Stakeholder responses to the Proposed Regulatory Principles for Capital Accumulation Plans |
| Backgrounder |
May 24, 2002 | Backgrounder regarding Proposed Regulatory Principles for CAPs |
| Letter to Stakeholders |
May 24, 2002 | Progress Report to stakeholders regarding Proposed Regulatory Principles for CAPs |
| Proposed Regulatory Principles |
April 27, 2001 | Proposed Regulatory Principles for Capital Accumulation Plans |