For High Earners
Beyond the Limits:
The Retirement Compensation Arrangement
When you've maximized your PPP® or IPP room, the RCA allows you to shelter surplus corporate income without a defined ceiling. The ultimate tool for executives and high-net-worth professionals.
INTEGRIS is a fiduciary pension administration firm responsible for governance, regulatory compliance, and administrative oversight of pension plans serving incorporated professionals across Canada.
The Mechanics
How the RCA Works
A sophisticated retirement vehicle designed for executives who need to save beyond registered limits.
The Mechanism
A supplemental trust for high earners ($250k+). When you've maximized PPP® or IPP room, the RCA provides additional tax-deferred accumulation.
The 50% Rule
50% of contributions go to an investment account; 50% to a CRA Refundable Tax Account (RTA). The split ensures compliance while maximizing growth potential.
The Refund
For every $1 paid out in retirement, the CRA refunds $0.50 to the trust. This mechanism effectively returns the RTA portion during the distribution phase.
The LOC Strategy
Use a Letter of Credit to keep 100% of the capital working in your business while still accruing the pension obligation—advanced tax planning at its finest.
Contribution
Corporate contribution is made to the RCA trust
Distribution
For every $1 paid out, CRA refunds $0.50 to the trust
Applications
Strategic Use Cases
The RCA is a versatile tool for sophisticated wealth planning scenarios.
Executive Retention
"Golden Handcuff" strategies for key CEOs and executives. Create compelling long-term incentives that align with company performance.
Sale Preparation
Fund an RCA prior to a business sale to reduce taxable retained earnings. Extract value tax-efficiently before a transaction.
The $175k+ Problem
Solving the "savings gap" for those whose lifestyle and retirement goals exceed what registered limits can provide.
Transparent Pricing
RCA pricing
Most clients add an RCA on top of an existing PPP — the combo credit makes that pairing especially efficient.
Single-member RCA. Tax-deductible to your corporation.
Same annual fee, plus a $1,000 one-time combo credit at setup. The most common pairing for high-earners.
Insurance platform option
$525/year base when held on the Industrial Alliance insurance platform — see our FAQ on what an RCA can invest in for the strategy behind this.
100% tax-deductible
Same as the IPP and PPP: a corporate-level expense, not personal after-tax dollars.
Pricing per the 2025 INTEGRIS fee schedule. All fees are exclusive of applicable taxes. Final quote provided after consultation.
Build the Foundation First
Start with the PPP® or IPP
The RCA is designed as a supplemental strategy for those who have already maximized their registered room. Whether you need the Guaranteed Certainty of an IPP or the Dynamic Control of a PPP®, establish your foundation first.
Common Questions