Reserve Force Pension Plan Regulations (SOR/2007-32)

Regulations are current to 2013-04-29 and last amended on 2010-05-11. Previous Versions

Division 2

Benefits to Survivors, Children and Other Beneficiaries

Participant Who Has Less Than Two Years of Pensionable Service

Marginal note:Death benefits

63. The survivor of a participant who has to their credit less than two years of pensionable service is entitled to a death benefit equal to the greater of a return of contributions and an amount determined by the formula

A × B/C

where

A 
is the participant’s pensionable earnings in the 12 months prior to the month of death;
B 
is the number of years of pensionable service to the participant’s credit; and
C 
is the lesser of 12 and the number of months of pensionable service to the participant’s credit .
Marginal note:Apportionment if two survivors

  • 64. (1) If two survivors are entitled to the death benefit, each survivor’s portion shall be determined by the formula

    A × B/C

    where

    A 
    is the amount of the death benefit;
    B 
    is the total number of years that the survivor cohabited with the participant while married to or in a relationship of a conjugal nature with the participant; and
    C 
    is the total number of years that the two survivors cohabited with the participant while married to or in a relationship of a conjugal nature with the participant.
  • Marginal note:Rounding Years

    (2) In determining the number of years, a part of a year shall be counted as a full year if the part is six or more months and shall not be counted if it is less.

Marginal note:Minimum benefit — no survivor

65. If a participant, who has to their credit less than two years of pensionable service, dies leaving no survivor entitled to the death benefit, there shall be paid to the estate or succession of the participant or, if the amount is less than $1,000, to the participant’s next of kin, a death benefit equal to a return of contributions.

Participant Who Has Not Less Than Two Years of Pensionable Service

Definition of “basic allowance”

66. For the purpose of sections 67 and 68, “basic allowance” means

  • (a) an amount equal to one per cent of the greater of the pensioner’s total pensionable earnings and total updated pensionable earnings; or

  • (b) if the pensioner was in receipt of an annual allowance at the time of death, an amount determined by the formula

    A × B/C

    where

    A 
    is the amount calculated under paragraph (a),
    B 
    is the amount of the annual allowance, and
    C 
    is the amount of the deferred annuity to which the pensioner was entitled.
Marginal note:Benefits to survivor of a pensioner

  • 67. (1) The survivor of a pensioner is entitled to an annual allowance equal to the basic allowance or, if there are two survivors, to an amount determined by the formula

    A × B/C

    where

    A 
    is the amount of the basic allowance;
    B 
    is the total number of years that the survivor cohabited with the pensioner while married to or in a relationship of a conjugal nature with the pensioner; and
    C 
    is the total number of years that the two survivors cohabited with the pensioner while married to or in a relationship of a conjugal nature with the pensioner.
  • Marginal note:Rounding Years

    (2) In determining the number of years, a part of a year shall be counted as a full year if the part is six or more months and shall not be counted if it is less.

  • Marginal note:Death of one of two survivors

    (3) If one of the survivors dies, the remaining survivor’s annual allowance shall be equal to the basic allowance commencing the first day of the month following the death of the survivor.