Locking-in refers to a legislative regime that forces members and former members of pension plans to use pension money to provide for retirement income. This article is intended to describe the rules relating to unlocking of pension money by non-residents of Canada. There are currently four Canadian jurisdictions that explicitly permit unlocking by non-residents: British Columbia, Alberta, Quebec and Canada. This article first reviews the applicable provisions of the legislation in each of these jurisdictions and then considers the meaning of non-residency for this purpose.

type Unlocking Pension Plans: Rules for Non-Residents