Jobs and Growth Act, 2012 (S.C. 2012, c. 31)
Full Document:
Assented to 2012-12-14
Marginal note:1999, c. 34, s. 63; 2003, c. 22, subpar. 225(z.19)(xii)(E)
480. Subsection 11(8) of the Act is replaced by the following:
Marginal note:Computation of average annual salary
(8) For the purposes of subparagraphs (1)(a)(ii) and (iii), any period of service during which a person is employed in the public service and is required to make contributions under subsection 5(3), or was required to make contributions under subsection 5(3), (3.1) or (4) as it read on December 31, 2012, is deemed to be a period of pensionable service to his or her credit.
Marginal note:1996, c. 18, s. 27
481. The heading before section 12 of the Act is replaced by the following:
Group 1 Contributors with Less than Two Years of Pensionable Service
482. (1) Section 12 of the Act is amended by adding the following before subsection (1):
Marginal note:Group 1 contributors
12. (0.1) For the purposes of this section, a Group 1 contributor is
(a) a person employed in the public service who was required to contribute under section 5 on December 31, 2012 and who has continued to be required to contribute under that section without interruption since that date;
(b) a person employed in the public service who commenced being so employed before January 1, 2013, who has continued to be so employed, without interruption, since that date and who, having been required to contribute under section 5 before January 1, 2013, has before, on or after that date ceased or ceases to be required to do so and since the cessation has not been required to contribute under that section;
(c) a person employed in the public service who commenced being so employed before January 1, 2013, who has continued to be so employed, without interruption, since that date, who was not required to contribute under section 5 before that date by reason only of paragraph 5(1)(f) and who is required to contribute under section 5 on or after that date;
(d) a person employed in the public service who was required to contribute under section 5 before January 1, 2013, who ceased or ceases to be required to contribute before, on or after that date, who is again required to contribute under that section on or after that date, and who
(i) has been employed in the public service without interruption since the cessation, or
(ii) immediately before again being required to contribute, was receiving or entitled to receive an annual allowance, a deferred annuity or an immediate annuity under this section or section 13;
(e) a person who, having been required to contribute under section 5 before January 1, 2013, has before that date ceased to be required to do so and is receiving or is entitled to receive an annual allowance, a deferred annuity or an immediate annuity under this section or section 13; or
(f) a person who, on the day immediately before the day on which he or she ceases to be employed in the public service, is a person described in any of paragraphs (a) to (d), unless he or she has received a return of contributions under subsection (3) or payment of a transfer value to him or her has been effected in accordance with subsection 13.01(2).
Marginal note:1996, c. 18, s. 28(1)
(2) The portion of subsection 12(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Group 1 contributors with less than two years of pensionable service
(1) The following provisions are applicable in respect of any contributor described in subsection (2):
Marginal note:1996, c. 18, s. 28(2)
(3) The portion of subsection 12(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Group 1 contributors to whom subsection (1) applies
(2) For the purposes of subsection (1), a contributor described in this subsection is any Group 1 contributor who
Marginal note:1996, c. 18, s. 28(2); 2003, c. 22, subpar. 225(z.19)(xiii)(E)
(4) Subsection 12(3) of the Act is replaced by the following:
Marginal note:Other Group 1 contributors
(3) A Group 1 contributor, other than one described in subsection (2), who has to his or her credit less than two years of pensionable service, is entitled, on ceasing to be employed in the public service, to a return of contributions.
483. The Act is amended by adding the following after section 12:
Group 2 Contributors with Less than Two Years of Pensionable Service
Marginal note:Group 2 contributors
12.1 (1) In this section, a Group 2 contributor is any contributor other than a Group 1 contributor described in subsection 12(0.1).
Marginal note:Group 2 contributors with less than two years of pensionable service
(2) The following provisions are applicable in respect of any contributor described in subsection (3):
(a) if the contributor ceases to be employed in the public service, having reached 65 years of age, or ceases to be employed in the public service by reason of having become disabled, he or she is entitled, at his or her option, to
(i) an immediate annuity, or
(ii) either a cash termination allowance or a return of contributions, whichever is the greater;
(b) if the contributor ceases to be employed in the public service, not having reached 65 years of age, for any reason other than disability, he or she is entitled, at his or her option, to
(i) a deferred annuity,
(ii) a return of contributions, or
(iii) an annual allowance calculated and payable in the manner set out in clause 13.001(1)(c)(ii)(D); and
(c) if the contributor becomes disabled, not having reached 65 years of age but having become entitled to a deferred annuity, he or she ceases to be entitled to that deferred annuity and becomes entitled to an immediate annuity.
Marginal note:Group 2 contributors to whom subsection (2) applies
(3) For the purposes of subsection (2), a contributor described in this subsection is any Group 2 contributor who
(a) having to his or her credit more than 33 years of service giving rise to a superannuation or pension benefit of a kind described in subsection 5(5), has to his or her credit less than two years of pensionable service; or
(b) having had to his or her credit more than two years of pensionable service, has, on ceasing to be employed in the public service in order to become a member of the regular force or of the Force, less than two years of pensionable service remaining to his or her credit that he or she is unable to count as pensionable service for the purposes of the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act.
Marginal note:Other Group 2 contributors
(4) A Group 2 contributor, other than one described in subsection (3), who has to his or her credit less than two years of pensionable service, is entitled, on ceasing to be employed in the public service, to a return of contributions.
Marginal note:Allowance to survivor and children
(5) On the death of a contributor who, at the time of death, was entitled under subsection (2) to an immediate annuity, a deferred annuity or an annual allowance, the contributor’s survivor and children are entitled to the following allowances, computed on the basis of the product obtained by multiplying the contributor’s average annual salary during the period applicable, as specified in subsection 11(1) or elsewhere in this Part for the purposes of that subsection, by the number of years of pensionable service to his or her credit, 1/100 of the product so obtained being referred to in this subsection as the “basic allowance”:
(a) in the case of the survivor, an immediate annual allowance equal to the basic allowance; and
(b) in the case of each child, an immediate annual allowance equal to 1/5 of the basic allowance or, if the contributor died without leaving a survivor, the survivor is dead or the survivor is not entitled to receive an allowance under this Part, other than an immediate annual allowance under section 13.1, 2/5 of the basic allowance.
However, the total amount of the allowances paid under paragraph (b) shall not exceed 4/5 of the basic allowance or, if the contributor died without leaving a survivor, the survivor is dead or the survivor is not entitled to receive an allowance under this Part, other than an immediate annual allowance under section 13.1, 8/5 of the basic allowance.
Marginal note:Allowance to survivor and children
(6) When, in computing the allowances to which the contributor’s children are entitled under subsection (5), it is determined that there are more than four children of the contributor who are entitled to an allowance, the total amount of the allowances shall be apportioned among the children in the shares that the Minister considers just and proper under the circumstances.
Marginal note:Allowance
(7) Despite subsection (8), on the death of a contributor who at the time of death was a contributor described in paragraph (3)(a), the contributor’s survivor and children are entitled to the annual allowances to which they would have been entitled under subsection (5) had the contributor, immediately before his or her death, become entitled under subsection (2) to an immediate annuity, a deferred annuity or an annual allowance.
Marginal note:Lump sum payment to survivor and children
(8) On the death of a Group 2 contributor who at the time of death was employed in the public service, having to his or her credit less than two years of pensionable service, the contributor’s survivor and children, if the contributor died leaving a survivor or a child less than 18 years of age, are entitled, jointly, to a death benefit equal to a return of contributions.
Definition of “child”
(9) For the purposes of this section and section 13.001, “child” means a child of the contributor who
(a) is less than 18 years of age; or
(b) is 18 or more years of age but less than 25 years of age, and is in full-time attendance at a school or university, having been in such attendance substantially without interruption since the child reached 18 years of age or the contributor died, whichever occurred later.
Marginal note:1996, c. 18, s. 29
484. The heading before section 13 of the Act is replaced by the following:
Group 1 Contributors with Two or More Years of Pensionable Service
Marginal note:1996, c. 18, s. 30(1)
485. (1) The portion of subsection 13(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Group 1 contributors with two or more years of pensionable service
13. (1) The following provisions are applicable in respect of any Group 1 contributor described in subsection 12(0.1) who has to his or her credit two or more years of pensionable service:
Marginal note:1996, c. 18, s. 30(3); 1999, c. 34, s. 65(4); 2003, c. 22, subpar. 225(z.19)(xiv)(E)
(2) Subsections 13(3) and (4) of the Act are replaced by the following:
Marginal note:Allowance to survivor and children
(3) On the death of a Group 1 contributor described in subsection 12(0.1) who was employed in the public service at the time of death, having to his or her credit two or more years of pensionable service, the contributor’s survivor and children are entitled to the annual allowances to which they would have been entitled under subsection (2) had the contributor, immediately before his or her death, become entitled under subsection (1) to an immediate annuity or a deferred annuity or an annual allowance payable immediately or on reaching 50 years of age.
Marginal note:Voluntary retirement of Group 1 contributor
(4) Despite anything in this section, a Group 1 contributor described in subsection 12(0.1) who voluntarily retires from the public service, not having been employed in it substantially without interruption for a period of two years immediately before retirement from it, is entitled only to a return of contributions.
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