2 (1) In these Regulations,
annuity means, in respect of a member, a benefit calculated in accordance with
[...]
(d) section 14, 15, 16, 17, 36 or 37, or subsection 48(1), as applicable, of the Members of Parliament Retiring Allowances Act,
division annuity means the amount equal to the product of
(a) the amount of the member’s annuity determined as if the member ceased to be employed on the earlier of separation day and termination day, and
division annuity deduction means the amount equal to the product of
(a) the amount of the CPP deduction determined as if the member ceased to be employed on the earlier of separation day and termination day, and
recipient , in respect of a member, means that the member is
(a) a recipient as defined in
return of contributions , with respect to a member of a pension plan provided under
(a) the Public Service Superannuation Act, has the same meaning as in subsection 10(1) of that Act,
(b) the Canadian Forces Superannuation Act, has the same meaning as in section 10 of that Act,
(c) the Royal Canadian Mounted Police Superannuation Act, has the same meaning as in subsection 9(1) of that Act,
(3) For the purposes of these Regulations, pensionable service to the credit of a member under the member’s pension plan accrued during the period subject to division includes
(c) any period of service during which the member was absent on leave without pay in the proportion that the amount of contributions made by or on behalf of the member during the period subject to division bears to the total amount required to be paid by the member for the purpose of considering the total period of leave without pay as pensionable service;
10 (1) Subject to subsection (3), the following is the information to be provided by the Minister in response to a request under subsection 13(2) of the Act:
(h) the amount of any minimum death benefit payable on the death of the member in respect of the period subject to division, determined as though there were no surviving spouse, surviving common-law partner or dependent children;
(i) the amount of the supplementary death benefit payable on the death of the member, determined as of the day on which the information is prepared;
(2) For the purposes of subsection (1), if the period subject to division cannot be determined under paragraph 8(2)(a) of the Act, the period subject to division begins on the day of marriage or, in the case of common-law partners, on the day on which they began to cohabit in a relationship of a conjugal nature, and ends
(a) on the day on which the parties ceased to cohabit, as stated in the statutory declaration referred to in subsection 9(2); or
(3) The following is the information to be provided by the Minister in response to a request under subsection 13(2) of the Act made after the division of the member’s pension benefits under the plan in respect of which the request is made:
(f) the amount of any minimum death benefit that, on valuation day, would have been payable on the death of the member in respect of the period subject to division, determined as though there were no surviving spouse, surviving common-law partner or dependent children;
14 (1) The accrued pension benefits of a member shall be determined in accordance with the member’s pension plan and, where applicable, the Supplementary Retirement Benefits Act, subject to the following rules:
(c) the member’s minimum death benefit, if any, shall be determined as if the member’s annuity were the member’s division annuity;
(3) Where a member dies before a transfer is effected pursuant to paragraph 8(1)(a) of the Act, the calculation of the member’s pension benefits shall be made as if the member had not died and
(b) if the member was in receipt of a pension on the day before the date of death, the member’s accrued pension benefits shall be determined as of the day before the member’s death.
23.1 (1) Any amount to be paid in respect of a member to an eligible employer pursuant to a transfer agreement entered into under section 40.2 of the Public Service Superannuation Act, or to be paid to the member as a consequence of that payment, shall be reduced by the actuarial present value of the reduction that would have been made to the member’s pension benefits under sections 20 and 21 had the member remained employed in the Public Service.
(1.1) Any amount to be paid in respect of a member to an eligible employer under a transfer agreement entered into under section 24.1 of the Royal Canadian Mounted Police Superannuation Act, or to be paid to the member as a consequence of that payment, shall be reduced by the actuarial present value of the reduction that would have been made to the member’s pension benefits under sections 20 and 21 had the member remained a member of the Royal Canadian Mounted Police.
17 (1) For the purposes of subparagraph 8(1)(a)(ii) of the Act, a retirement savings plan or fund of the prescribed kind is
(b) if the transfer is being made in respect of the spouse, former spouse or former common-law partner of a member who is not vested at valuation day, a registered retirement savings plan or registered retirement income fund as defined in the Income Tax Act.
(2) For the purposes of subparagraph 8(1)(a)(iii) of the Act, immediate life annuity and deferred life annuity , as those expressions are defined in subsection 2(1) of the Pension Benefits Standards Regulations, 1985, are of the prescribed kind.
