Canadian Forces Superannuation Act (R.S.C., 1985, c. C-17)

Act current to 2017-11-20 and last amended on 2013-01-01. Previous Versions

Marginal note:When public service participant deemed participant

 Despite anything in this Part, a participant who becomes a public service participant ceases to be a participant under this Part, but, if on ceasing to be a public service participant they are not entitled to an immediate annuity or an immediate annual allowance under the Public Service Superannuation Act and are entitled under Part I or under the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, to an immediate annuity, immediate annual allowance or pension, they are deemed to have elected under subsection 62(1) to continue to be a participant under this Part.

  • R.S., 1985, c. C-17, s. 63;
  • 2003, c. 26, s. 28.
Marginal note:Elections to reduce basic benefit
  •  (1) Where the basic benefit of an elective participant, who, on ceasing to be a member of the regular force, was entitled under Part I or under the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, to an immediate annuity or pension exceeds five thousand dollars, the amount of the basic benefit shall, if the participant so elects, be reduced to five thousand dollars.

  • Marginal note:Transitional

    (2) For the purposes of this Part, an elective participant who has made an election under section 64 of this Act, as it read from time to time before the day on which this section comes into force, is, beginning on that day, deemed to have elected to reduce the basic benefit of the participant to five thousand dollars unless, within one year after that day, the participant elects not to be deemed to have so elected.

  • Marginal note:Election irrevocable

    (3) An election made under subsection (1) or (2) is irrevocable.

  • R.S., 1985, c. C-17, s. 64;
  • 1992, c. 46, s. 53.

Contributions

Marginal note:Amount of contribution

 Every participant shall contribute to the Consolidated Revenue Fund at the rate of five cents per month for every two hundred and fifty dollars in the amount of the participant’s salary or, in the case of elective participants or participants who are absent from duty, such contribution as the regulations prescribe.

  • R.S., 1985, c. C-17, s. 65;
  • 1992, c. 46, s. 53.

Benefits

Marginal note:Payment of benefit
  •  (1) On the death of a participant, there shall be paid to the persons and in the manner specified in this Part, the amount of the basic benefit of the participant with respect to which the last contribution payable under this Part by the participant was calculated.

  • Marginal note:Benefits to certain participants continued

    (2) Notwithstanding subsection (1), in calculating the benefit payable under that subsection on the death of a person who was an elective regular force participant under Part II of the Public Service Superannuation Act immediately before August 1, 1966 and who continued to be an elective participant until the time of his death, basic benefit means the basic benefit as defined in subsection 47(1) of the Public Service Superannuation Act as it read immediately prior to August 1, 1966.

  • R.S., c. C-9, s. 35.
Marginal note:To whom benefits paid
  •  (1) Subject to section 83, benefits shall be paid as follows:

    • (a) where a deceased participant has, pursuant to any regulations made under subsection 73(1), named his estate as his beneficiary or named another beneficiary who may be named under those regulations and the beneficiary survives the participant, to the beneficiary; and

    • (b) in any other case, to the estate of the participant or, if less than one thousand dollars, as the Minister may direct.

  • Marginal note:Transitional

    (2) Notwithstanding subsection (1), where, immediately prior to December 20, 1975, any benefit would, on the death of a participant, have become payable to his widow, the benefit shall remain payable, on his death, to his widow, unless

    • (a) she does not survive him;

    • (b) he names his estate as his beneficiary under any regulations made under paragraphs 73(1)(e) and (f); or

    • (c) he names another beneficiary under any regulations made under paragraphs 73(1)(e) and (f).

  • Marginal note:Exception

    (2.1) If it is established to the satisfaction of the Minister when the participant dies that the beneficiary or widow cannot be found, the benefit shall be paid to the estate or succession of the participant or, if less than one thousand dollars, shall be paid as the Minister may direct.

  • Marginal note:How benefits paid

    (3) Subject to any regulations made under paragraph 73(1)(g), a benefit shall be paid in a lump sum.

  • R.S., 1985, c. C-17, s. 67;
  • 1999, c. 34, s. 159;
  • 2003, c. 26, s. 29.
Marginal note:Regular Force Death Benefit Account
  •  (1) There shall be an account in the accounts of Canada to be known as the Regular Force Death Benefit Account to which shall be credited the following:

    • (a) the amount of all contributions paid under section 65 by participants;

    • (b) an amount equal to the amount estimated by the President of the Treasury Board to be sufficient to cover the cost of the benefits that will become chargeable against the Account but not less than the aggregate of

      • (i) one twelfth of the benefit paid in respect of each participant who, at the time of death, was a member of the regular force or of the reserve force, for which benefit contributions under this Part were payable by the participant at that time,

      • (ii) one twelfth of the benefit paid in respect of each elective participant who, on ceasing to be a member of the regular force was entitled under Part I or under the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, to an immediate annuity or pension, for which benefit contributions under this Part were payable by the participant at the time of death, and

      • (iii) the amount of the single premium determined under the schedule in respect of each participant in the case of whom the basic benefit in the amount of five thousand dollars referred to in paragraph (a) of the definition basic benefit in subsection 60(1), or the basic benefit in the amount of five hundred dollars referred to in paragraph (b) of that definition, applies without contribution under this Part by the participant therefor; and

    • (c) an amount representing interest on the balance from time to time to the credit of the Account, calculated in such manner and at such rates and credited at such times as the regulations provide.

    • (d) and (e) [Repealed, 1992, c. 46, s. 54]

  • Marginal note:How benefits to be charged

    (2) Benefits shall be paid out of the Consolidated Revenue Fund and shall be charged against the Regular Force Death Benefit Account.

  • R.S., 1985, c. C-17, s. 68;
  • 1992, c. 46, s. 54.

General

Marginal note:Elective participants
  •  (1) There shall be issued to elective participants a document in such form as the regulations prescribe as evidence that they are participants under this Part.

  • Marginal note:Idem

    (2) An elective participant ceases to be a participant if any contribution payable by him under this Part is not paid within thirty days after the due date thereof.

  • R.S., 1985, c. C-17, s. 69;
  • 1992, c. 46, s. 55(F).

 [Repealed, 2003, c. 26, s. 31]

Marginal note:Valuation and assets reports
  •  (1) A valuation report and an assets report on the state of the Regular Force Death Benefit Account shall be prepared, filed with the Minister and laid before Parliament in accordance with the Public Pensions Reporting Act and as if the supplementary death benefit plan established by this Part were a pension plan established under an Act referred to in subsection 3(1) of that Act.

  • Marginal note:Review dates

    (2) For the purposes of subsection (1), the review date as of which an actuarial review of the Regular Force Death Benefit Account must be conducted for the purposes of the first valuation report is December 31 in the year that is four years after the day on which this subsection comes into force and, thereafter, the review dates must not be more than three years apart.

  • R.S., 1985, c. C-17, s. 71;
  • 1992, c. 46, s. 56.
Marginal note:Annual report

 The Minister shall lay before Parliament each year a report on the administration of this Part during the preceding fiscal year, including a statement showing the amounts that during such year were credited to or charged against the Regular Force Death Benefit Account.

  • R.S., c. C-9, s. 41.
 
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