From the 2010 Actuarial Report of the RFPP (available at http://www.osfi-bsif.gc.ca/osfi/index_e.aspx?DetailID=502 )
RFPP Fund Liabilities = $155,700,000
RFPP Fund Assets = $233,300,000 (149.8% of liability)
RFPP Fund Surplus = $77,600,000
So what created this surplus of nearly 50%?
There are...