Members of Parliament Retiring Allowances Act (R.S.C., 1985, c. M-5)

Marginal note:Contributions in respect of previous sessions

• 33 (1) Where a member elects to contribute to the Compensation Arrangements Account in respect of a previous session, the member shall pay into the Consolidated Revenue Fund

  • (a) in the case of a member who, before July 13, 1995, makes an election under subsection 32(1) in respect of amounts paid as a member of the House of Commons, a contribution equal to seven per cent if the member has not reached 71 years of age at the time of the making of the election, or equal to eleven per cent if the member has reached that age at that time, of the aggregate of amounts paid to the member as a member of the House of Commons in respect of that previous session

    • (i) by way of sessional indemnity, and

    • (ii) by way of salary or annual allowance, if the member so elects to contribute in respect of that salary or annual allowance;

  • (a.1) in the case of a member who, on or after July 13, 1995 and before January 1, 2001, makes an election under subsection 32(1) in respect of amounts paid as a member of the House of Commons, a contribution equal to five per cent if the member has not reached 71 years of age at the time of the making of the election, or equal to nine per cent if the member has reached that age at that time, of the aggregate of amounts paid to the member as a member of the House of Commons in respect of that previous session

    • (i) by way of sessional indemnity, and

    • (ii) by way of salary or annual allowance, if the member so elects to contribute in respect of that salary or annual allowance;

  • (a.2) in the case of a member who, on or after January 1, 2001, makes an election under subsection 32(1) in respect of amounts paid as a member of the House of Commons and whose sessional indemnity in respect of the session exceeds his or her earnings limit for the calendar year,

    • (i) if the member has not reached 69 years of age at the time of the election,

      • (A) a contribution equal to the total of 4% of that portion of the sessional indemnity that exceeds the earnings limit and 3% of the sessional indemnity, and

      • (B) a contribution equal to 7% of the total of his or her salary and annual allowance, if the member elects to contribute in respect of those amounts, and

    • (ii) if the member has reached 69 years of age at the time of the election,

      • (A) a contribution equal to 7% of the sessional indemnity, and

      • (B) a contribution equal to 7% of the total of his or her salary and annual allowance, if the member elects to contribute in respect of those amounts;

  • (a.3) in the case of a member who, on or after January 1, 2001, makes an election under subsection 32(1) in respect of amounts paid as a member of the House of Commons and whose sessional indemnity in respect of the session does not exceed his or her earnings limit for the calendar year,

    • (i) if the member has not reached 69 years of age at the time of the election, a contribution equal to 3% of the sessional indemnity, or 7% if he or she has reached that age, and

    • (ii) if the member received any salary or annual allowance in respect of the session and elected to contribute in respect of those amounts,

      • (A) if the member has not reached 69 years of age at the time of the election, a contribution equal to

        • (I) 3% of the portion of the salary or annual allowance that, in combination with the sessional indemnity, does not exceed the earnings limit, and

        • (II) 7% of the portion of the salary or annual allowance that, in combination with the sessional indemnity, exceeds the earnings limit, and

      • (B) if the member has reached 69 years of age at the time of the election, a contribution equal to 7% of his or her salary or annual allowance;

  • (b) in the case of a member who makes an election under subsection 32(1) in respect of amounts paid as a member of the Senate,

    • (i) where the election was made on or after July 13, 1995 and before January 1, 2001, a contribution equal to three per cent if the member has not reached 71 years of age at the time of the making of the election, or equal to seven per cent if the member has reached that age at that time, of the aggregate of amounts paid to the member as a member of the Senate in respect of that previous session by way of sessional indemnity,

    • (ii) where the election was made before July 13, 1995, a contribution equal to seven per cent if the member has not reached 71 years of age at the time of the making of the election, or equal to eleven per cent if the member has reached that age at that time, of the aggregate of amounts paid to that member as a member of the Senate in respect of that previous session by way of salary or annual allowance, if the member so elects to contribute in respect of that salary or annual allowance under this subparagraph and, where applicable, subsection (2),

    • (iii) where the election was made on or after July 13, 1995 and before January 1, 2001, a contribution equal to five per cent if the member has not reached 71 years of age at the time of the making of the election, or equal to nine per cent if the member has reached that age at that time, of the aggregate of amounts paid to that member as a member of the Senate in respect of that previous session by way of salary or annual allowance, if the member so elects to contribute in respect of that salary or annual allowance under this subparagraph and, where applicable, subsection (2),

    • (iv) if the election was made on or after January 1, 2001 and the sessional indemnity paid in respect of the session exceeds his or her earnings limit for the calendar year,

      • (A) if the member makes the election before reaching 69 years of age,

        • (I) a contribution equal to the total of 4% of the portion of the sessional indemnity that exceeds the earnings limit and 3% of the sessional indemnity, and

        • (II) a contribution equal to 7% of the total of his or her salary and annual allowance, if the member elects to contribute in respect of those amounts, and

      • (B) if the member has reached 69 years of age at the time of the election,

        • (I) a contribution equal to 7% of the sessional indemnity, and

        • (II) a contribution equal to 7% of the total of his or her salary and annual allowance, if the member elects to contribute in respect of those amounts, and

    • (v) if the election was made on or after January 1, 2001 and the sessional indemnity paid in respect of the session does not exceed his or her earnings limit for the calendar year,

      • (A) if the member makes the election before reaching 69 years of age,

        • (I) a contribution equal to 3% of the sessional indemnity, and

        • (II) if the member elects to contribute in respect of any salary or annual allowance, a contribution equal to 3% of the portion of salary or annual allowance that, in combination with the sessional indemnity, does not exceed the earnings limit and a contribution equal to 7% of the portion that, in combination with the sessional indemnity, exceeds the earnings limit, and

      • (B) if the member makes the election after reaching 69 years of age,

        • (I) a contribution equal to 7% of the sessional indemnity, and

        • (II) a contribution equal to 7% of the total of his or her salary and annual allowance, if the member elects to contribute in respect of those amounts; and

  • (c) the interest on that contribution calculated at a rate and in the manner prescribed from the day on which the final payment by way of sessional indemnity, salary or annual allowance, as the case may be, was made to the member in respect of that session to the day on which the election is made.

• Marginal note:Contributions in respect of previous period

  (1.1) If a member elects under subsection 32(1.1) to contribute to the Compensation Arrangements Account in respect of the period referred to in that subsection, the member shall pay into the Consolidated Revenue Fund

  • (a) a contribution equal to five per cent if the member has not reached seventy-one years of age at the time of the making of the election, or equal to nine per cent if the member has reached that age at that time, of the aggregate of amounts paid to the member in respect of that period

    • (i) by way of sessional indemnity, and

    • (ii) by way of salary or annual allowance, if the member so elects to contribute in respect of that salary or annual allowance; and

  • (b) the interest on that contribution calculated at a rate and in the manner prescribed from the day on which the final payment by way of sessional indemnity, salary or annual allowance, as the case may be, was made to the member in respect of that period to the day on which the election is made.

• Marginal note:Maximum contribution

  (2) Notwithstanding subparagraphs (1)(a)(ii), (a.1)(ii) and (b)(ii), in the case of a person who has not reached 71 years of age at the time of the making of the election, where the aggregate of amounts paid to the person as a member in respect of one or more previous sessions in a calendar year by way of sessional indemnity, salary or annual allowance exceeds

  • (a) the earnings limit of the member for that calendar year, or

  • (b) where the person was not a member during the whole of that calendar year, that portion of the earnings limit of the member for that calendar year that the part of the calendar year during which the person is a member bears in relation to the whole of the calendar year, determined in accordance with the regulations,

  the member shall not, in respect of that previous session, contribute under that subparagraph on the excess amount, but shall instead pay into the Consolidated Revenue Fund

  • (c) in the case of an election made before July 13, 1995, a contribution equal to eleven per cent of the excess amount and, in the case of an election made on or after that date and before January 1, 2001, a contribution equal to nine per cent of the excess amount, and

  • (d) the interest on that contribution calculated at a rate and in the manner prescribed from the day on which the final payment by way of that salary or annual allowance was made to the day on which the election is made.

• Marginal note:Maximum contribution

  (3) Notwithstanding subparagraph (1.1)(a)(ii), in the case of a person who has not reached seventy-one years of age at the time of the making of the election, where the aggregate of amounts paid to the person as a member in respect of a particular period in a calendar year by way of sessional indemnity, salary or annual allowance exceeds

  • (a) the earnings limit of the member for that calendar year, or

  • (b) where the person was not a member during the whole of that calendar year, that portion of the earnings limit of the member for that calendar year that the part of the calendar year during which the person is a member bears in relation to the whole of the calendar year, determined in accordance with the regulations,

  the member shall not, in respect of that period, contribute under that subparagraph on the excess amount, but shall instead pay into the Consolidated Revenue Fund

  • (c) a contribution equal to nine per cent of the excess amount, and

  • (d) the interest on that contribution calculated at a rate and in the manner prescribed from the day on which the final payment by way of that salary or annual allowance was made to the day on which the election is made.

• Marginal note:Earnings limit for part of year

  (4) For the purpose of subsection (1), if the person was not a member during the whole of a calendar year, the earnings limit for that calendar year is determined by multiplying the member’s earnings limit for the calendar year by the ratio that the part of the calendar year during which the person was a member is to the whole calendar year.

• Marginal note:Application

  (5) This section applies only in respect of elections made before January 1, 2013.

Marginal note:Contributions in respect of previous sessions — election made between January 1, 2013 and December 31, 2015

• 33.1 (1) If a member elects, during the period that begins on January 1, 2013 and ends on December 31, 2015, to contribute to the Compensation Arrangements Account in respect of a previous session, he or she shall pay into the Consolidated Revenue Fund

  • (a) if the member has not reached 71 years of age at the time the election is made, a contribution equal to the aggregate of

    • (i) an amount calculated at his or her applicable contribution rate that is fixed for the purpose of paragraph 31.1(1)(a) that is in force on the day on which the election is made in respect of the portion of the sessional indemnity paid to the member during that previous session that exceeds his or her earnings limit for the year during that previous session,

    • (ii) an amount calculated at his or her applicable contribution rate that is fixed for the purpose of paragraph 31.1(1)(b) that is in force on the day on which the election is made in respect of the sessional indemnity paid to the member during that previous session, and

    • (iii) an amount calculated at his or her applicable contribution rate that is fixed for the purpose of paragraph 31.1(1)(c) that is in force on the day on which the election is made in respect of any salary or annual allowance paid to the member during that previous session, if he or she elects to contribute in respect of that salary or annual allowance;

  • (b) if the member has reached 71 years of age at the time the election is made, a contribution equal to the aggregate of

    • (i) an amount calculated at his or her applicable contribution rate that is fixed for the purpose of paragraph 31.1(2)(a) that is in force on the day on which the election is made in respect of the sessional indemnity paid to the member during that previous session, and

    • (ii) an amount calculated at his or her applicable contribution rate that is fixed for the purpose of paragraph 31.1(2)(b) that is in force on the day on which the election is made in respect of any salary or annual allowance paid to the member during that previous session, if he or she elects to contribute in respect of that salary or annual allowance; and

  • (c) the interest on that contribution calculated at a rate and in the manner prescribed from the day on which the final payment by way of sessional indemnity, salary or annual allowance, as the case may be, was made to the member in respect of that previous session to the day on which the election is made.

• Marginal note:Earnings limit for part of year

  (2) For the purpose of subsection (1), if the person was not a member during the whole of a calendar year, the earnings limit for that calendar year is determined by multiplying the member’s earnings limit for the calendar year by the ratio that the part of the calendar year during which he or she was a member is to the whole calendar year.

Marginal note:Contributions in respect of previous sessions — election made on or after January 1, 2016

• 33.2 (1) If a member elects on or after January 1, 2016 to contribute to the Compensation Arrangements Account in respect of a previous session, he or she shall pay into the Consolidated Revenue Fund

  • (a) if the member has not reached 71 years of age at the time the election is made,

    • (i) a contribution, calculated at his or her applicable contribution rate that is fixed for the purpose of paragraph 31.2(1)(a) that is in force on the day on which the election is made, in respect of the portion of the member’s pensionable earnings during that previous session that exceeds his or her earnings limit for the year during that previous session, and

    • (ii) a contribution, calculated at his or her applicable contribution rate that is fixed for the purpose of paragraph 31.2(1)(b) that is in force on the day on which the election is made, in respect of the member’s pensionable earnings during that previous session, and

  • (b) if the member has reached 71 years of age at the time the election is made, a contribution, calculated at his or her applicable contribution rate that is fixed for the purpose of subsection 31.2(2) that is in force on the day on which the election is made, in respect of the member’s pensionable earnings during that previous session; and

  • (c) the interest on that contribution calculated at a rate and in the manner prescribed from the day on which the final payment by way of pensionable earnings was made to the member in respect of that previous session to the day on which the election is made.

• Marginal note:Earnings limit for part of year

  (2) For the purpose of subsection (1), if the person was not a member during the whole of a calendar year, the earnings limit for that calendar year is determined by multiplying the member’s earnings limit for the calendar year by the ratio that the part of the calendar year during which he or she was a member is to the whole calendar year.

Marginal note:Limits on contributions

34 Despite anything in this Part, no contribution shall be paid by a member under this Part in respect of any session in the course of which the member ceases to be a Senator by reason of disqualification or was expelled from the House of Commons.