An Act to amend certain Acts (S.C. 2004, c. 16)
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Assented to 2004-05-06
R.S., c. L-8LIEUTENANT GOVERNORS SUPERANNUATION ACT
Marginal note:1991, c. 31, s. 242
12. Subsection 4(3) of the Act is replaced by the following:
Marginal note:Income Tax Act
(3) For the purposes of the Income Tax Act, the amount contributed under subsection (1) or 4.1(3) is deemed to be contributed to or under a registered pension plan.
13. The Act is amended by adding the following after section 4:
Marginal note:Contributor deemed to be lieutenant governor
4.1 (1) A contributor who ceases to hold office as the lieutenant governor of a province by reason of having become disabled is deemed, for the purposes of this Act, to remain a lieutenant governor of a province for the period referred to in subsection (2) if
(a) at the time of ceasing to hold office, he or she had not contributed under this Act in respect of five years of service as the lieutenant governor of a province; and
(b) he or she becomes entitled to
(i) long-term disability insurance benefits under the terms of the Public Service Management Insurance Plan, or
(ii) a disability allowance under section 5 of the Salaries Act.
Marginal note:Duration of deeming
(2) The contributor is deemed to remain a lieutenant governor of a province during the period that commences on the day on which he or she ceased to hold office by reason of having become disabled and ends on the earliest of the day
(a) on which he or she dies,
(b) on which he or she ceases to be entitled to long-term disability insurance benefits under the terms of the Public Service Management Insurance Plan unless he or she immediately becomes entitled to a disability allowance under section 5 of the Salaries Act,
(c) on which he or she ceases to be entitled to a disability allowance under section 5 of the Salaries Act, and
(d) that is five years after the day on which he or she commenced to hold office as the lieutenant governor of a province.
Marginal note:Contribution
(3) During the period referred to in subsection (2), the contributor shall contribute to the Consolidated Revenue Fund six per cent of the salary that he or she would have been paid if he or she had remained a lieutenant governor of a province.
Marginal note:Manner of payment
(4) The contributions that the contributor is required to make under subsection (3) are to be
(a) remitted directly by the contributor on a monthly, quarterly, semi-annual or annual basis if he or she becomes entitled to long-term disability insurance benefits under the Public Service Management Insurance Plan; or
(b) made by reservation from the disability allowance payable to him or her under section 5 of the Salaries Act.
14. (1) Subsection 5(1) of the French version of the Act is replaced by the following:
Marginal note:Choix de ne pas contribuer sous le régime de l'article 4
5. (1) Un lieutenant-gouverneur peut choisir, par écrit, dans les six mois qui suivent sa nomination à la charge de lieutenant-gouverneur d'une province, de ne pas contribuer sous le régime de l'article 4 et, s'il fait ce choix, il n'est pas tenu, malgré l'article 4, de contribuer sous le régime de cet article.
Marginal note:2000, c. 12, s. 172
(2) Subsection 5(4) of the Act is replaced by the following:
Marginal note:Sections do not apply
(4) Sections 3 to 4.1 do not apply to a Lieutenant Governor who has made an election under this section and sections 7 and 8 do not apply to the survivor of a Lieutenant Governor who has made an election under this section.
15. The heading before section 7 and sections 7 to 9 of the Act are replaced by the following:
Survivors
Marginal note:Pension of survivor
7. (1) If a contributor who has ceased to hold office as the lieutenant governor of a province, or who has ceased to contribute under subsection 4.1(3), but who is entitled to be paid an immediate pension or a deferred pension under section 3 dies, his or her survivor is to be paid a pension equal to one half of the immediate pension or deferred pension to which the contributor was entitled under that section.
Marginal note:Pension of survivor
(2) If a contributor who has ceased to be required to contribute under subsection 4(1) by reason of subsection 4(2) dies while holding office as the lieutenant governor of a province, his or her survivor is to be paid a pension equal to one half of the immediate pension or deferred pension to which the contributor would have become entitled under section 3 had he or she, immediately prior to his or her death, ceased, for any reason other than death, to hold office as the lieutenant governor of the province.
Marginal note:Apportionment when two survivors
(3) If a pension is payable under subsection (1) or (2) and there are two survivors of the contributor, the total amount of the pension is to be apportioned so that
(a) the survivor referred to in paragraph (a) of the definition “survivor” in section 2 receives an amount, if any, equal to the total amount less any amount determined under paragraph (b) of this subsection; and
(b) the survivor referred to in paragraph (b) of that definition receives an amount equal to that proportion of the total amount that the number of years that the survivor cohabited with the contributor while the contributor was a lieutenant governor of a province is of the number of years that the contributor was a lieutenant governor of a province.
Marginal note:Inclusion
(4) For the purposes of paragraph (3)(b), the period during which a contributor contributed under subsection 4.1(3) is to be included in determining the number of years that he or she was a lieutenant governor of a province.
Marginal note:Years
(5) In determining a number of years for the purpose of paragraph (3)(b), a part of a year is to be counted as a full year if the part is six or more months and ignored if it is less.
Marginal note:Commencement of pension to survivor
(6) A pension that is payable under this section to a survivor of a contributor commences to be payable immediately after the death of the contributor.
Marginal note:Return of contributions to survivor
8. (1) If a contributor dies while holding office as the lieutenant governor of a province or while being required to contribute under subsection 4.1(3) and his or her survivor is not entitled to a pension under section 7, his or her survivor is to be paid the total amount of the contributions made by the contributor under this Part, together with interest, if any, calculated under subsection 3(5).
Marginal note:Apportionment when two survivors
(2) If a return of contributions is payable under subsection (1) and there are two survivors of the contributor, the total amount of the return of contributions is to be apportioned so that
(a) the survivor referred to in paragraph (a) of the definition “survivor” in section 2 receives an amount, if any, equal to the total amount less any amount determined under paragraph (b) of this subsection; and
(b) the survivor referred to in paragraph (b) of that definition receives an amount equal to that proportion of the total amount that the number of years that the survivor cohabited with the contributor while the contributor was a lieutenant governor of a province is of the number of years that the contributor was a lieutenant governor of a province.
Marginal note:Inclusion
(3) For the purposes of paragraph (2)(b), the period during which a contributor contributed under subsection 4.1(3) is to be included in determining the number of years that he or she was a lieutenant governor of a province.
Marginal note:Years
(4) In determining a number of years for the purpose of paragraph (2)(b), a part of a year is to be counted as a full year if the part is six or more months and ignored if it is less.
Death Benefit
9. If, on the death of a contributor, there is no survivor to whom a pension or return of contributions under this Act may be paid, or if the contributor's survivor dies, any amount by which the total amount of the contributions made by the contributor under this Part, together with interest, if any, calculated under subsection 3(5), exceeds the total amount paid to the contributor and his or her survivor under this Part is to be paid, as a death benefit, to the contributor's estate or succession or, if less than $1,000, as the President of the Treasury Board may direct.
16. Paragraph 11(b) of the Act is replaced by the following:
(b) prescribing the medical examination to be required to determine whether a contributor is disabled for the purposes of section 3; and
17. Section 13 of the Act is renumbered as subsection 13(1) and is amended by adding the following:
Marginal note:Exception
(2) Despite subsection (1), a person to whom subsection 4.1(1) applies is required, in respect of the period referred to in subsection 4.1(2), to contribute to the Supplementary Retirement Benefits Account one per cent of the salary that he or she would have been paid during that period if the person had continued to hold office as a lieutenant governor of a province.
Marginal note:Manner of payment
(3) The contributions that the contributor is required to make under subsection (2) are to be
(a) remitted directly by the contributor on a monthly, quarterly, semi-annual or annual basis if he or she becomes entitled to long-term disability insurance benefits under the Public Service Management Insurance Plan; or
(b) made by reservation from the disability allowance payable to him or her under section 5 of the Salaries Act.
2000, c. 12MODERNIZATION OF BENEFITS AND OBLIGATIONS ACT
18. Section 174 of the Modernization of Benefits and Obligations Act is replaced by the following:
174. The Act is amended by adding the following after section 8:
Marginal note:Election for former Lieutenant Governor
8.1 (1) If the person to whom a former Lieutenant Governor is married or with whom he or she is cohabiting in a relationship of a conjugal nature, having so cohabited for a period of at least one year, would not be entitled to a pension under section 7 in the event of the former Lieutenant Governor's death, the former Lieutenant Governor may make an election, in accordance with the regulations, to reduce the amount of the pension to which he or she is entitled in order that the person could become entitled to a pension under subsection (2).
Marginal note:Payment
(2) A person referred to in subsection (1) is entitled to a pension in an amount determined in accordance with the election and the regulations if the former Lieutenant Governor dies and the election is not revoked or deemed to have been revoked, and the person was married to the former Lieutenant Governor at the time of his or her death, or was cohabiting with the former Lieutenant Governor in a relationship of a conjugal nature for a period of at least one year immediately before his or her death.
Marginal note:No entitlement
(3) A person who is entitled to receive a pension under section 7 after the former Lieutenant Governor's death is not entitled to a pension under subsection (2) in respect of that former Lieutenant Governor.
- Date modified: