How are pensions and RRSPs treated during the partition process?

In Québec, pension plan benefits and RRSPs accumulated during the marriage are included in the family patrimony under C.c.Q. arts. 415–418 and 422. Their value, as of the date of separation or divorce, must be equally divided between the spouses. The division applies only to the portion accumulated during the marriage. Pension rights are valued according to the Regulation respecting the partition and transfer of benefits under the Supplemental Pension Plans Act, which governs how funds are transferred. RRSPs are divided by adjusting each spouse’s share or transferring equivalent amounts between accounts.