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

Act current to 2012-05-02 and last amended on 2008-06-18. Previous Versions

Marginal note:Election for absence from duty
  •  (1) Subject to subsection (3), where, under any regulations made under paragraph 50(c), a contributor is required to count as pensionable service for the purposes of this Act a period of service that exceeds three months, the contributor may, notwithstanding those regulations, elect, at the time and in the manner prescribed by the regulations made under paragraph 50.1(1)(b), not to count as pensionable service that portion of the period that is in excess of three months.

  • Marginal note:Contributions not required

    (2) Notwithstanding section 5, a contributor who makes an election under subsection (1) is not required to contribute to the Superannuation Account or the Canadian Forces Pension Fund under that section in respect of the portion of the period to which the election relates.

  • Marginal note:Exception

    (3) A contributor is not entitled to make an election under subsection (1) if

    • (a) the period of service referred to in that subsection ended before the day on which that subsection comes into force; and

    • (b) the contributor has, before that day, made all of the contributions that are required to be made by the contributor to the Superannuation Account in respect of that period.

  • Marginal note:Transitional

    (4) A contributor who makes an election under subsection (1) in respect of a period of service that ended before the day on which that subsection comes into force and who has, before that day, made some but not all of the contributions that are required to be made by the contributor to the Superannuation Account in respect of that period shall, at the time the election is made, cease to be required to make any further contributions to the Superannuation Account in respect of that period and shall count as pensionable service for the purposes of this Act such portion of that period as is prescribed by the regulations.

  • 1992, c. 46, s. 35;
  • 1999, c. 34, s. 119.

Elective Pensionable Service: Amount Required to be Paid

Marginal note:Amount to be paid
  •  (1) Subject to section 9, a contributor who is entitled under this Act to count as pensionable service any period of elective service specified in paragraph 6(b), is required to pay, in respect thereof, as follows:

    • (a) in respect of any period specified in clause 6(b)(i)(A), any amount that he would have been required to pay under Part V of the former Act had that Part continued in force;

    • (b) in respect of any period specified in clause 6(b)(i)(B), any amount that he would have been required to pay under the provisions of Part V of the former Act in force immediately before March 1, 1960;

    • (c) in respect of any period specified in clause 6(b)(ii)(A) or (B), an amount equal to the amount that he or she would have been required to contribute had he or she, during that period, been required to contribute

      • (i) if that period or any portion of it was before 1966, in the manner and at the rate set forth in subsection 5(1) as it read on December 31, 1965, in respect of that period or portion,

      • (ii) if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set forth in subsection 5(1) as it read immediately before April 1, 1969, in respect of that period or portion,

      • (iii) if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set forth in subsection 5(1), as it reads on December 31, 1999, in respect of that period or portion,

      • (iv) if that period or any portion of it was after December 31, 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1), in respect of that period or portion, and

      • (v) if that period or any portion of it was after December 31, 2003, in the manner and at the rates determined under subsection 5(1.01), in respect of that period or portion,

      in respect of pay equal to the pay authorized to be paid to him or her on the most recent occasion on which he or she became a contributor under this Act, together with interest;

    • (d) in respect of any period specified in clause 6(b)(ii)(C) or (D), an amount equal to the amount that he or she would have been required to contribute had he or she, during that period, been required to contribute

      • (i) if that period or any portion of it was before 1966, in the manner and at the rate set forth in subsection 5(1) as it read on December 31, 1965, in respect of that period or portion,

      • (ii) if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set forth in subsection 5(1) as it read immediately prior to April 1, 1969, in respect of that period or portion,

      • (iii) if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set forth in subsection 5(1) as it reads on December 31, 1999, in respect of that period or portion,

      • (iv) if that period or any portion of it was after December 31, 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1), in respect of that period or portion, and

      • (v) if that period or any portion of it was after December 31, 2003, in the manner and at the rates determined under subsection 5(1.01), in respect of that period or portion,

      in respect of pay equal to the pay authorized to be paid to him or her during that period, together with interest;

    • (e) in respect of any period specified in clause 6(b)(ii)(E), an amount equal to the amount that he would have been required to contribute had he, during that period, been required to contribute in the manner and at the rate set forth in subsection 5(1) as it read on December 31, 1965, in respect of pay on a full-time basis at the rates in effect during that period for the rank or ranks in the Canadian Forces corresponding to the rank or ranks held by him during that period, together with interest;

    • (f) in respect of any period specified in clause 6(b)(ii)(F), an amount equal to two and two-thirds times an amount determined as described in paragraph (e), together with interest;

    • (g) in respect of any period specified in clause 6(b)(ii)(G), an amount equal to the amount that he or she would have been required to contribute had he or she, during that period, been required to contribute

      • (i) if that period or any portion of it was before 1966, in the manner and at the rate set forth in subsection 5(1) as it read on December 31, 1965, in respect of that period or portion,

      • (ii) if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set forth in subsection 5(1) as it read immediately before April 1, 1969, in respect of that period or portion,

      • (iii) if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set forth in subsection 5(1), as it reads on December 31, 1999, in respect of that period or portion,

      • (iv) if that period or any portion of it was after December 31, 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1), in respect of that period or portion, and

      • (v) if that period or any portion of it was after December 31, 2003, in the manner and at the rates determined under subsection 5(1.01), in respect of that period or portion,

      in respect of pay on a full-time basis at the rates in effect during those periods for the rank or ranks in the Canadian Forces corresponding to the rank or ranks held by him or her during that period, together with interest;

    • (h) in respect of any period specified in clause 6(b)(ii)(H), an amount equal to one-fourth of an amount determined as described in paragraph (g), together with interest;

    • (i) notwithstanding anything in paragraph (c), in respect of any period described in clause 6(b)(ii)(I), such amount as is required by section 18 of the Canadian Forces Superannuation Act, chapter C-9 of the Revised Statutes of Canada, 1970, or section 42 or sections 43 to 48 of this Act to be paid by him therefor;

    • (j) notwithstanding anything in paragraphs (a) to (i), in respect of any period described in clause 6(b)(ii)(J), an amount equal to the amount of the return of contributions or other lump sum payment referred to in that clause plus the capitalized value, as of the time of the making of that payment to him, of such amounts by way of instalments of the amount required by this Act or Part V of the former Act to be paid by him in respect of that period as were payable by him before the time of the making of that payment to him and remained unpaid by him at that time, together with simple interest at four per cent per annum from that time until the time of the election;

    • (k) notwithstanding anything in this subsection, in respect of any period described in clause 6(b)(ii)(K), an amount equal to the amount that he would have been required to pay if he had elected under this Act, within the time prescribed for the making of the election, to pay for that period, and if, during that period, the rate of pay authorized to be paid to him had been equal to the rate of pay so authorized at the time when he made the election, together with interest; and

    • (l) in respect of any period specified in clause 6(b)(ii)(L), such amount as is determined in accordance with the regulations.

  • Marginal note:Definition of “interest”

    (2) In this section, unless otherwise specified, “interest” means simple interest at four per cent per annum from the middle of the fiscal year in which the contributions would have been made, had the contributor been required to make those contributions during the period for which he elected to pay, until the time of the election.

  • R.S., 1985, c. C-17, s. 7;
  • 1992, c. 46, s. 36;
  • 1999, c. 34, s. 120.