Canadian Forces Superannuation Act (R.S.C., 1985, c. C-17)
Full Document:
Act current to 2012-05-02 and last amended on 2008-06-18. Previous Versions
EQUALITY OF STATUS
Marginal note:Status of males and females
3. Male and female contributors under this Act have equality of status and equal rights and obligations under this Act.
- 1974-75-76, c. 81, s. 31.
APPLICATION TO CERTAIN RESERVE FORCE MEMBERS
Marginal note:Regulations
3.1 (1) The Governor in Council may make regulations respecting the manner in which and the extent to which any provisions of Parts I, II and III, or of any regulations made under those Parts, apply to members or former members, or classes of members or former members, of the reserve force that are prescribed in those regulations and adapting any of those provisions for the purposes of that application.
Marginal note:Reserve force members who were deemed re-enrolled in regular force
(2) For greater certainty, members of the reserve force who, immediately before the coming into force of this section, were deemed to be re-enrolled in the regular force under subsection 41(2) or (3) of this Act as it read immediately before its repeal are members, or classes of members, who may be prescribed by regulations made under subsection (1).
Marginal note:Reserve force members who were participants under Part II
(3) For greater certainty, members of the reserve force who, immediately before the coming into force of this section, were participants within the meaning of paragraph (b) of the definition “participant” in subsection 60(1) of this Act as it read immediately before its repeal are members, or classes of members, who may be prescribed by regulations made under subsection (1) for the purposes of the application and adaptation of any provisions of Part II.
- 2003, c. 26, s. 2.
PART I
SUPERANNUATION
Eligibility for Benefits
Marginal note:Eligibility
4. (1) Subject to this Act, an annuity or other benefit specified in this Act shall be paid to or in respect of every person who, being required to contribute to the Superannuation Account or the Canadian Forces Pension Fund in accordance with this Act, ceases to be a member of the regular force or dies, and that annuity or other benefit shall, subject to this Act, be based on the number of years of pensionable service to the credit of that person.
Marginal note:Superannuation Account
(2) The Permanent Services Pension Account in the accounts of Canada, established pursuant to the former Act, is hereby continued under the name of the Canadian Forces Superannuation Account.
- R.S., 1985, c. C-17, s. 4;
- 1999, c. 34, s. 116.
Contributions
Marginal note:Contribution rates before 2004
5. (1) A member of the regular force, except a person described in subsection (1.1), is required to contribute, in respect of every year in the period beginning on January 1, 2000 and ending on December 31, 2003, by reservation from salary or otherwise,
(a) four per cent of the portion of his or her salary that is less than or equal to the Year’s Maximum Pensionable Earnings, as that term is defined in subsection 15(3); and
(b) seven and one-half percent of the portion of his or her salary that is greater than the Year’s Maximum Pensionable Earnings.
Marginal note:Contribution rates — 2004 and later
(1.01) A member of the regular force, except a person described in subsection (1.1), is required to contribute, in respect of every portion of the period beginning on January 1, 2004 by reservation from salary or otherwise, at the contribution rates determined by the Treasury Board in respect of that portion on the joint recommendation of the President of the Treasury Board and the Minister.
Marginal note:Funds for contributions
(1.02) The contributions shall be made to the Superannuation Account for the period beginning on January 1, 2000 and ending on March 31, 2000 and shall be made to the Canadian Forces Pension Fund for the period after that.
Marginal note:Limitation — determination of contribution rate
(1.03) In determining the contribution rates for the purposes of subsection (1.01) and paragraphs (2)(b), (3)(b) and (4)(b), the rates must not
(a) exceed by more than four-tenths of one per cent in respect of any portion of salary, whether less than, equal to or more than the Year’s Maximum Pensionable Earnings, the previous rate; and
(b) exceed the rates paid by contributors under section 5 of the Public Service Superannuation Act.
Marginal note:Exceptions
(1.1) The exceptions are
(a) a member who, immediately before March 1, 1960, was a member of the regular force but not a contributor under Part V of the former Act and who has not elected under subsection 18(2) of the Canadian Forces Superannuation Act, chapter C-9 of the Revised Statutes of Canada, 1970, to become a contributor under this Act; and
(b) a person on leave of absence from employment outside the regular force who, in respect of current service continues to contribute to or under any superannuation or pension fund or plan established for the benefit of employees of the person from whose employment the member is absent.
Marginal note:Contribution rates — thirty-five years of service before January 1, 2000
(2) A person who has to his or her credit, before January 1, 2000, a period of pensionable service — or a period of pensionable service and other pensionable service — totalling thirty-five years is not required to contribute under subsections (1) and (1.01) but is required to contribute, by reservation from salary or otherwise,
(a) to the Superannuation Account, in respect of the period beginning on January 1, 2000 and ending on December 31, 2003, in addition to any other amount required under this Act, at the rate of one per cent of the person’s salary; and
(b) to the Superannuation Account, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the joint recommendation of the President of the Treasury Board and the Minister.
Marginal note:Contribution rates — thirty-five years of service on or after January 1, 2000 and before April 1, 2000
(3) A person who has to his or her credit, on or after January 1, 2000 and before April 1, 2000, a period of pensionable service — or a period of pensionable service and other pensionable service — totalling thirty-five years is only required to contribute under subsection (1) during the period beginning on January 1, 2000 and ending on the day before the person has to his or her credit those thirty-five years and after that day is not required to contribute under subsections (1) and (1.01) but is required to contribute, by reservation from salary or otherwise,
(a) to the Superannuation Account, in respect of the period beginning on that day and ending on December 31, 2003, in addition to any other amount required under this Act, at the rate of one per cent of the person’s salary; and
(b) to the Superannuation Account, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the joint recommendation of the President of the Treasury Board and the Minister.
Marginal note:Contribution rates — thirty-five years of service on or after April 1, 2000
(4) A person who has to his or her credit, on or after April 1, 2000, a period of pensionable service — or a period of pensionable service and other pensionable service — totalling thirty-five years is only required to contribute under subsections (1) and (1.01) during the period beginning on April 1, 2000 and ending on the day before the person has to his or her credit those thirty-five years and after that day is not required to contribute under subsections (1) and (1.01) but is required to contribute, by reservation from salary or otherwise,
(a) to the Canadian Forces Pension Fund, in respect of the period beginning on that day and ending on December 31, 2003, in addition to any other amount required under this Act, at a rate of one per cent of the person’s salary; and
(b) to the Canadian Forces Pension Fund, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the joint recommendation of the President of the Treasury Board and the Minister.
Marginal note:Other pensionable service
(5) For the purpose of subsections (2) to (4), “other pensionable service” means service, other than service credited under a plan established in accordance with Part I.1, giving rise to a superannuation or pension benefit of a kind specified in the regulations payable
(a) out of the Consolidated Revenue Fund, or out of any account in the accounts of Canada other than the Superannuation Account; or
(b) out of the Public Service Pension Fund within the meaning of the Public Service Superannuation Act or the Royal Canadian Mounted Police Pension Fund within the meaning of the Royal Canadian Mounted Police Superannuation Act.
Marginal note:Contributions not required
(6) Notwithstanding anything in this Part, no person shall, in respect of any period of service of that person on or after December 15, 1994, make a contribution under this Part in respect of any portion of that person’s annual rate of salary that is in excess of the annual rate of salary that is fixed by or determined in the manner prescribed by the regulations.
- R.S., 1985, c. C-17, s. 5;
- 1992, c. 46, s. 33;
- 1999, c. 34, s. 117;
- 2003, c. 26, s. 3.
