An Act to provide for the payment of superannuation benefits to Lieutenant GovernorsLieutenant Governors Superannuation ActLieutenant Governors Superannuation201301
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L-8SHORT TITLEShort titleThis Act may be cited as the Lieutenant Governors Superannuation Act.
1974-75-76, c. 73, s. 1.
INTERPRETATIONDefinitionsIn this Act,contributorcontributeurcontributor means a Lieutenant Governor who is required by subsection 4(1) to contribute to the Consolidated Revenue Fund and includesa Lieutenant Governor who has, pursuant to subsection 4(2), ceased to be required so to contribute, anda Lieutenant Governor who has ceased to hold office as the lieutenant governor of a province and has become entitled to an immediate pension or a deferred pension under this Act;deferred pensionpension différéedeferred pension means a pension that becomes payable to a person at the time he or she reaches sixty years of age;disabledinvalidedisabled, with respect to a contributor, means afflicted with a permanent infirmity that renders the contributor incapable of performing the duties and functions of his office or incapable of pursuing regularly any substantially gainful occupation commensurate with his qualifications;immediate pensionpension immédiateimmediate pension means a pension that becomes payable to a person immediately on his becoming entitled thereto;Lieutenant Governorlieutenant-gouverneurLieutenant Governor means a person who holds office as the lieutenant governor of a province on or after December 2, 1975;survivorsurvivantsurvivor meansa person who was marriedto a Lieutenant Governor or former Lieutenant Governor immediately before the death of the Lieutenant Governor or former Lieutenant Governor, andin the case of a former Lieutenant Governor, to him or her immediately before the time when he or she ceased to be a Lieutenant Governor; ora person who establishes that the person was cohabiting in a relationship of a conjugal naturewith a Lieutenant Governor or former Lieutenant Governor for at least one year immediately before the death of the Lieutenant Governor or former Lieutenant Governor, andin the case of a former Lieutenant Governor, with him or her immediately before he or she ceased to be a Lieutenant Governor.
R.S., 1985, c. L-8, s. 2;
2000, c. 12, s. 170;
2002, c. 17, s. 17.
SUPERANNUATIONBenefitsPension to Lieutenant GovernorEvery contributor who has contributed under this Act in respect of five years of service as the lieutenant governor of a province is, subject to this Act,entitled on ceasing to hold office as the lieutenant governor of a province,if he or she has reached the age of sixty years or is disabled, to an immediate pension calculated in accordance with subsection (2), orif he or she has not reached the age of sixty years, subject to subsection (3), toa deferred pension, calculated in accordance with subsection (2), ora return of the total contributions made by him or her under this Part, together with interest, if any, calculated pursuant to subsection (5),at his or her option; andentitled, if he or she becomes disabled not having reached sixty years of age but having become entitled to a deferred pension, to an immediate pension calculated in accordance with subsection (2), in which case he or she ceases to be entitled to a deferred pension referred to in clause (a)(ii)(A).Amount of pensionSubject to this Act, the pension to which a contributor is entitled under this section is three-tenths of the average salary received by him during the last five years of his service as the lieutenant governor of a province.Option deemed to be exercisedWhere under subsection (1) a contributor is entitled to a deferred pension or a return of contributions at his option and he fails to exercise the option within six months from the day on which he ceases to hold office as the lieutenant governor of a province, he shall be deemed to have exercised the option in favour of a deferred pension.Return of contributions to Lieutenant Governor on ceasing to hold officeEvery contributor who, on ceasing to hold office as the lieutenant governor of a province, is not entitled to a pension under subsection (1) is entitled, on ceasing to hold that office, to a return of the total contributions made by him under this Part, together with interest, if any, calculated pursuant to subsection (5).Interest on payment and amount of contributionsWhen, at any time after December 31, 1975, a contributor or his or her survivor, estate or succession becomes entitled, pursuant to subsection (1) or (4) or section 8 or 9, to be paid any amount of the contributions made by the contributor under this Part, the President of the Treasury Board shalldetermine the total amount of contributions that have been made under this Part by the contributor during each year, in this subsection called a "contribution year", in which contributions were made by the contributor; andcalculate interest at the rate of four per cent compounded annually on the aggregate amount in respect of each contribution year from December 31 of that year to December 31 of the year immediately preceding the year in which the contributor ceased to hold office as the lieutenant governor of a province.
R.S., 1985, c. L-8, s. 3;
2000, c. 12, s. 171;
2002, c. 17, s. 18.
ContributionsLieutenant Governor’s contributionEvery Lieutenant Governor shall, by reservation from his salary, contribute to the Consolidated Revenue Fund six per cent of his salary.Contributions not requiredNotwithstanding anything in this Part, no contributor shall contribute as required by subsection (1) after he has contributed under this Act in respect of service as the lieutenant governor of a province totalling five years.Income Tax ActFor the purposes of the Income Tax Act, the amount contributed by a Lieutenant Governor pursuant to subsection (1) shall be deemed to be contributed to or under a registered pension plan.
R.S., 1985, c. L-8, s. 4;
1999, c. 31, s. 242.
Election not to ContributeElection not to contribute under section 4A Lieutenant Governor may, in writing, elect, within six months after his appointment as the lieutenant governor of a province, not to contribute pursuant to section 4 and on so electing he shall, notwithstanding that section, not be required to contribute pursuant to that section.Return of contributionsA Lieutenant Governor who has made an election under this section and who has made any contributions pursuant to section 4 or 13 is entitled to a return of the total amount of those contributions, without interest.Election irrevocableAn election made under this section is irrevocable.When sections 3, 4, 7, 8 and 8.1 do not applySections 3 and 4 do not apply to a Lieutenant Governor who has made an election under this section and sections 7, 8 and 8.1 do not apply to the survivor of a Lieutenant Governor who has made an election under this section.
R.S., 1985, c. L-8, s. 5;
2000, c. 12, s. 172.
Diversion of PaymentsDiversion to satisfy financial support orderWhen any court in Canada of competent jurisdiction has made an order requiring a former Lieutenant Governor to pay financial support, amounts payable to the former Lieutenant Governor under this Part are subject to being diverted to the person named in the order in accordance with Part II of the Garnishment, Attachment and Pension Diversion Act.Payment deemed to be to pension recipientFor the purposes of this Part, any payment made pursuant to subsection (1) shall be deemed to have been made to the former lieutenant governor in respect of whom the payment was made.
R.S., 1985, c. L-8, s. 6;
2000, c. 12, s. 173.
Surviving SpousePension of surviving spouseWhere a contributor who has ceased to hold office as the lieutenant governor of a province but who is entitled to be paid an immediate pension or a deferred pension under section 3 dies, his surviving spouse, if that person was his spouse at the time he ceased to hold office as the lieutenant governor of a province, shall be paid a pension equal to one-half of the immediate pension or deferred pension to which the contributor was entitled under that section.IdemWhere a contributor who has, pursuant to subsection 4(2), ceased to be required to contribute pursuant to subsection 4(1) dies while holding office as the lieutenant governor of a province, his surviving spouse shall be paid a pension equal to one-half of the immediate pension or deferred pension to which the contributor would have become entitled under section 3 had he, immediately prior to his death, ceased, for any reason other than death, to hold office as the lieutenant governor of the province.Commencement of pension to surviving spouseA pension that is payable under this section to the surviving spouse of a contributor commences to be payable immediately after the death of the contributor.
1974-75-76, c. 73, s. 6.
Return of contributions to surviving spouseWhere a contributor dies while holding office as the lieutenant governor of a province and his surviving spouse is not entitled to a pension under section 7, his surviving spouse shall be paid the total amount of the contributions made by the contributor under this Part, together with interest, if any, calculated pursuant to subsection 3(5).
1974-75-76, c. 73, s. 7.
Election for former Lieutenant GovernorIf the person to whom a former Lieutenant Governor is married or with whom he or she is cohabiting in a relationship of a conjugal nature, having so cohabited for a period of at least one year, would not be entitled to a pension under section 7 in the event of the former Lieutenant Governor’s death, the former Lieutenant Governor may make an election, in accordance with the regulations, to reduce the amount of the pension to which he or she is entitled in order that the person could become entitled to a pension under subsection (2).PaymentA person referred to in subsection (1) is entitled to a pension in an amount determined in accordance with the election and the regulations if the former Lieutenant Governor dies and the election is not revoked or deemed to have been revoked, and the person was married to the former Lieutenant Governor at the time of his or her death, or was cohabiting with the former Lieutenant Governor in a relationship of a conjugal nature for a period of at least one year immediately before his or her death.No entitlementA person who is entitled to receive a pension under section 7 after the former Lieutenant Governor’s death is not entitled to a pension under subsection (2) in respect of that former Lieutenant Governor.
2000, c. 12, s. 174;
2004, c. 16, s. 18.
Death BenefitResidual amountsWhere, on the death of a contributor, there is no surviving spouse to whom a pension or return of contributions under this Act may be paid, or where a person who is entitled to a pension under this Act as the surviving spouse of a contributor dies, any amount by which the total amount of the contributions made by the contributor under this Part, together with interest, if any, calculated pursuant to subsection 3(5), exceeds the total amount paid to the contributor and his surviving spouse under this Part shall be paid, as a death benefit, to his estate or, if less than one thousand dollars, as the President of the Treasury Board may direct.
1974-75-76, c. 73, s. 10.
PaymentsPayments out of C.R.F.The pensions and returns of contributions payable under this Act shall be paid out of the Consolidated Revenue Fund.Payment of pensionWhere a pension becomes payable under this Act, it shallbe paid in equal monthly instalments in arrears;subject to paragraph (c), be paid pro rata for any period of less than a month; andcontinue, subject to this Act, during the lifetime of the recipient and thereafter until the end of the month in which the recipient dies.
1974-75-76, c. 73, s. 8.
RegulationsRegulationsThe Governor in Council may make regulationsprescribing the terms on which a contributor may pay for any period of service in instalments and the method of determiningthe amounts to be reserved from any amount payable to a contributor by Her Majesty in right of Canada, including any pension payable to him under this Act, andthe amounts to be recovered from any pension payable to the survivor of a contributor under this Actin respect of unpaid instalments;prescribing the medical examination to be required to determine whether a contributor is disabled;prescribing forms for the purposes of this Act; andrespecting the election that may be made under section 8.1, including regulations respectingthe time, manner and circumstances in which an election may be made, revoked or deemed to have been revoked;the reduction to be made in the amount of a former Lieutenant Governor’s pension when an election is made;the amount of the pension to be paid under subsection 8.1(2); andany other matter that the Governor in Council considers necessary for carrying out the purposes and provisions of section 8.1.
R.S., 1985, c. L-8, s. 11;
2000, c. 12, s. 175.
Previous VersionSUPPLEMENTARY RETIREMENT BENEFITS CONTRIBUTIONSDefinition of "Supplementary Retirement Benefits Account"In this Part, Supplementary Retirement Benefits Account means the Account established in the accounts of Canada pursuant to the Supplementary Retirement Benefits Act.
1974-75-76, c. 73, s. 12.
ContributionsEvery contributor, except a contributor who has ceased to hold office as the lieutenant governor of a province, is required to contribute to the Supplementary Retirement Benefits Account, by reservation from his salary,prior to 1977, an amount equal to one-half of one per cent of his salary; andcommencing with the month of January, 1977, an amount equal to one per cent of his salary.
1974-75-76, c. 73, s. 13.
Income Tax ActFor the purposes of the Income Tax Act, the amount contributed by a contributor pursuant to section 13 shall be deemed to be contributed to or under a registered pension plan.
R.S., 1985, c. L-8, s. 14;
1999, c. 31, s. 243.
Amount to be credited to S.R.B. AccountWhere any amount is paid into the Supplementary Retirement Benefits Account pursuant to section 13, an amount equal to the amount so paid shall be credited to that Account.
1974-75-76, c. 73, s. 15.
AMENDMENTS NOT IN FORCE
— 2004, c. 16, s. 10The definition disabled in section 2 of the Lieutenant Governors Superannuation Act is repealed.The definition contributor in section 2 of the Act is replaced by the following:contributor meansa Lieutenant Governor who is required by subsection 4(1) to contribute to the Consolidated Revenue Fund and includesa Lieutenant Governor who has ceased to be required to so contribute by reason of subsection 4(2), anda Lieutenant Governor who has ceased to hold office as the lieutenant governor of a province and who has become entitled to an immediate pension or a deferred pension under this Act,a person who is required by subsection 4.1(3) to contribute to the Consolidated Revenue Fund, ora person who is no longer required by subsection 4.1(3) to contribute to the Consolidated Revenue Fund by reason of the expiry of the period referred to in that subsection and who has, on the expiry of that period, become entitled to an immediate pension or a deferred pension under this Act;2000, c. 12, s. 170Subparagraph (a)(ii) of the definition survivor in section 2 of the Act is replaced by the following:in the case of a former Lieutenant Governor, to him or her immediately before the later of the day on which he or she ceased to be a Lieutenant Governor and the day on which he or she ceased to contribute under subsection 4.1(3), or2000, c. 12, s. 170Subparagraph (b)(ii) of the definition survivor in section 2 of the Act is replaced by the following:in the case of a former Lieutenant Governor, with him or her immediately before the later of the day on which he or she ceased to be a Lieutenant Governor and the day on which he or she ceased to contribute under subsection 4.1(3).
— 2004, c. 16, s. 11The portion of subsection 3(1) of the Act before subparagraph (a)(i) is replaced by the following:Pension to Lieutenant GovernorEvery contributor who has contributed under this Act for five consecutive years is, subject to this Act,entitled on the later of the day on which he or she ceases to hold office as the lieutenant governor of a province and the day on which he or she ceases to contribute under subsection 4.1(3),Subsections 3(2) to (4) of the Act are replaced by the following:Amount of pensionSubject to this Act, the pension to which a contributor is entitled under this section isthree-tenths of the average salary received by him or her during the last five years of his or her service as the lieutenant governor of a province; orin the case of a contributor to whom section 4.1 applies, three-tenths of the average salary on which his or her contributions under this Act were based.Option deemed to be exercisedIf under subsection (1) a contributor is entitled to a deferred pension or a return of contributions at his or her option and he or she fails to exercise the option within six months after the later of the day on which he or she ceases to hold office as the lieutenant governor of a province and the day on which he or she ceased to contribute under subsection 4.1(3), he or she is deemed to have exercised the option in favour of a deferred pension.Return of contributionsEvery contributor who, on the later of the day on which he or she ceases to hold office as the lieutenant governor of a province and the day on which he or she ceases to contribute under subsection 4.1(3), is not entitled to a pension under subsection (1) is, on that later date, entitled to a return of the total contributions made by him or her under this Part, together with interest, if any, calculated under subsection (5).Paragraph 3(5)(b) of the Act is replaced by the following:calculate interest at the rate of four per cent compounded annually on the aggregate amount in respect of each contribution year from December 31 of that year to December 31 of the year immediately preceding the later of the year in which the contributor ceased to hold office as the lieutenant governor of a province and the year in which the contributor ceased to contribute under subsection 4.1(3).Section 3 of the Act is amended by adding the following after subsection (5):Meaning of disabledIn this section, disabled means afflicted with a permanent infirmity that renders the contributor incapable of performing the duties and functions of his or her office or incapable of pursuing regularly any substantially gainful occupation commensurate with his or her qualifications.
— 2004, c. 16, s. 121991, c. 31, s. 242Subsection 4(3) of the Act is replaced by the following:Income Tax ActFor the purposes of the Income Tax Act, the amount contributed under subsection (1) or 4.1(3) is deemed to be contributed to or under a registered pension plan.
— 2004, c. 16, s. 13The Act is amended by adding the following after section 4:Contributor deemed to be lieutenant governorA contributor who ceases to hold office as the lieutenant governor of a province by reason of having become disabled is deemed, for the purposes of this Act, to remain a lieutenant governor of a province for the period referred to in subsection (2) ifat the time of ceasing to hold office, he or she had not contributed under this Act in respect of five years of service as the lieutenant governor of a province; andhe or she becomes entitled tolong-term disability insurance benefits under the terms of the Public Service Management Insurance Plan, ora disability allowance under section 5 of the Salaries Act.Duration of deemingThe contributor is deemed to remain a lieutenant governor of a province during the period that commences on the day on which he or she ceased to hold office by reason of having become disabled and ends on the earliest of the dayon which he or she dies,on which he or she ceases to be entitled to long-term disability insurance benefits under the terms of the Public Service Management Insurance Plan unless he or she immediately becomes entitled to a disability allowance under section 5 of the Salaries Act,on which he or she ceases to be entitled to a disability allowance under section 5 of the Salaries Act, andthat is five years after the day on which he or she commenced to hold office as the lieutenant governor of a province.ContributionDuring the period referred to in subsection (2), the contributor shall contribute to the Consolidated Revenue Fund six per cent of the salary that he or she would have been paid if he or she had remained a lieutenant governor of a province.Manner of paymentThe contributions that the contributor is required to make under subsection (3) are to beremitted directly by the contributor on a monthly, quarterly, semi-annual or annual basis if he or she becomes entitled to long-term disability insurance benefits under the Public Service Management Insurance Plan; ormade by reservation from the disability allowance payable to him or her under section 5 of the Salaries Act.
— 2004, c. 16, s. 14Subsection 5(1) of the French version of the Act is replaced by the following:Choix de ne pas contribuer sous le régime de l’article 4Un lieutenant-gouverneur peut choisir, par écrit, dans les six mois qui suivent sa nomination à la charge de lieutenant-gouverneur d’une province, de ne pas contribuer sous le régime de l’article 4 et, s’il fait ce choix, il n’est pas tenu, malgré l’article 4, de contribuer sous le régime de cet article.2000, c. 12, s. 172Subsection 5(4) of the Act is replaced by the following:Sections do not applySections 3 to 4.1 do not apply to a Lieutenant Governor who has made an election under this section and sections 7 and 8 do not apply to the survivor of a Lieutenant Governor who has made an election under this section.
— 2004, c. 16, s. 15The heading before section 7 and sections 7 to 9 of the Act are replaced by the following:SurvivorsPension of survivorIf a contributor who has ceased to hold office as the lieutenant governor of a province, or who has ceased to contribute under subsection 4.1(3), but who is entitled to be paid an immediate pension or a deferred pension under section 3 dies, his or her survivor is to be paid a pension equal to one half of the immediate pension or deferred pension to which the contributor was entitled under that section.Pension of survivorIf a contributor who has ceased to be required to contribute under subsection 4(1) by reason of subsection 4(2) dies while holding office as the lieutenant governor of a province, his or her survivor is to be paid a pension equal to one half of the immediate pension or deferred pension to which the contributor would have become entitled under section 3 had he or she, immediately prior to his or her death, ceased, for any reason other than death, to hold office as the lieutenant governor of the province.Apportionment when two survivorsIf a pension is payable under subsection (1) or (2) and there are two survivors of the contributor, the total amount of the pension is to be apportioned so thatthe survivor referred to in paragraph (a) of the definition survivor in section 2 receives an amount, if any, equal to the total amount less any amount determined under paragraph (b) of this subsection; andthe survivor referred to in paragraph (b) of that definition receives an amount equal to that proportion of the total amount that the number of years that the survivor cohabited with the contributor while the contributor was a lieutenant governor of a province is of the number of years that the contributor was a lieutenant governor of a province.InclusionFor the purposes of paragraph (3)(b), the period during which a contributor contributed under subsection 4.1(3) is to be included in determining the number of years that he or she was a lieutenant governor of a province.YearsIn determining a number of years for the purpose of paragraph (3)(b), a part of a year is to be counted as a full year if the part is six or more months and ignored if it is less.Commencement of pension to survivorA pension that is payable under this section to a survivor of a contributor commences to be payable immediately after the death of the contributor.Return of contributions to survivorIf a contributor dies while holding office as the lieutenant governor of a province or while being required to contribute under subsection 4.1(3) and his or her survivor is not entitled to a pension under section 7, his or her survivor is to be paid the total amount of the contributions made by the contributor under this Part, together with interest, if any, calculated under subsection 3(5).Apportionment when two survivorsIf a return of contributions is payable under subsection (1) and there are two survivors of the contributor, the total amount of the return of contributions is to be apportioned so thatthe survivor referred to in paragraph (a) of the definition survivor in section 2 receives an amount, if any, equal to the total amount less any amount determined under paragraph (b) of this subsection; andthe survivor referred to in paragraph (b) of that definition receives an amount equal to that proportion of the total amount that the number of years that the survivor cohabited with the contributor while the contributor was a lieutenant governor of a province is of the number of years that the contributor was a lieutenant governor of a province.InclusionFor the purposes of paragraph (2)(b), the period during which a contributor contributed under subsection 4.1(3) is to be included in determining the number of years that he or she was a lieutenant governor of a province.YearsIn determining a number of years for the purpose of paragraph (2)(b), a part of a year is to be counted as a full year if the part is six or more months and ignored if it is less.Death BenefitIf, on the death of a contributor, there is no survivor to whom a pension or return of contributions under this Act may be paid, or if the contributor’s survivor dies, any amount by which the total amount of the contributions made by the contributor under this Part, together with interest, if any, calculated under subsection 3(5), exceeds the total amount paid to the contributor and his or her survivor under this Part is to be paid, as a death benefit, to the contributor’s estate or succession or, if less than $1,000, as the President of the Treasury Board may direct.
— 2004, c. 16, s. 16Paragraph 11(b) of the Act is replaced by the following:prescribing the medical examination to be required to determine whether a contributor is disabled for the purposes of section 3; and
— 2004, c. 16, s. 17Section 13 of the Act is renumbered as subsection 13(1) and is amended by adding the following:ExceptionDespite subsection (1), a person to whom subsection 4.1(1) applies is required, in respect of the period referred to in subsection 4.1(2), to contribute to the Supplementary Retirement Benefits Account one per cent of the salary that he or she would have been paid during that period if the person had continued to hold office as a lieutenant governor of a province.Manner of paymentThe contributions that the contributor is required to make under subsection (2) are to beremitted directly by the contributor on a monthly, quarterly, semi-annual or annual basis if he or she becomes entitled to long-term disability insurance benefits under the Public Service Management Insurance Plan; ormade by reservation from the disability allowance payable to him or her under section 5 of the Salaries Act.
— 2004, c. 16, s. 29R.S., c. L-8On the later of the coming into force of subsection 5(4) of the Lieutenant Governors Superannuation Act, as enacted by subsection 14(2) of this Act, and section 174 of the Modernization of Benefits and Obligations Act, as enacted by section 18 of this Act, subsection 5(4) of the Lieutenant Governors Superannuation Act is replaced by the following:Sections do not applySections 3 to 4.1 do not apply to a Lieutenant Governor who has made an election under this section and sections 7 to 8.1 do not apply to the survivor of a Lieutenant Governor who has made an election under this section.