Public Service Superannuation Regulations (C.R.C., c. 1358)

• 13.4 (1) Notwithstanding Part I of the Act, an election made after March 31, 1996 to count as pensionable service any period of service or employment that includes service or employment after December 31, 1989 is void in respect of that period of service or employment or any portion thereof where the Minister of National Revenue refuses to certify, pursuant to paragraph 147.1(10)(a) of the Income Tax Act, that the conditions prescribed pursuant to that paragraph, as at January 15, 1992, were met in respect of the service or employment after December 31, 1989.

• (2) Notwithstanding paragraph 8(2)(a) of the Act, an election made after March 31, 1996 in respect of any period of service or employment that includes service or employment after December 31, 1989 that would be void under that paragraph is void only if, 60 days after being notified by the Minister that the Minister of National Revenue has issued a certification referred to in subsection (1), the elector is entitled to count the period of service or employment to which the certification relates for the purposes of any superannuation or pension benefit of a kind referred to in subsection 4(2), other than a superannuation or pension benefit payable under Part I of the Act.

• (3) Subsection 39(4) of the Act does not apply to a person who elects under subsection 39(1) of the Act after March 31, 1996 in respect of a period of service or employment that includes a period of service or employment after December 31, 1989, if the Minister of National Revenue refuses to issue the certification referred to in subsection (1).

• (4) Notwithstanding subsection 40(11) of the Act, no person who becomes a contributor after March 31, 1996 shall count as pensionable service pursuant to an agreement entered into by the Minister under 40(2) of the Act any period of service that includes service after December 31, 1989 unless a certification referred to in subsection (1) has been issued.

13.5 Notwithstanding section 6 of the Act, an election made after December 31, 1995 to count any period of service in pensionable employment as pensionable service is void in respect of any period of service in respect of which

• (a) pension benefits did not accrue under the defined benefit provision of a pension plan registered under the Income Tax Act; or

• (b) contributions were not made by or on behalf of the employee under a money purchase provision of a pension plan registered under the Income Tax Act.

• 14. (1) Every election made pursuant to subsection 8(1) or 14(1) of the Act shall be

  • (a) delivered or sent by mail to the Minister; or

  • (b) delivered or mailed by the contributor to a person designated by the Minister.

• (2) Where an election is delivered or mailed to a person designated by the Minister, pursuant to paragraph (1)(b), such person shall transmit the election to the Minister within 60 days of receipt.