Canadian Forces Superannuation Regulations

12.3 (1) The amount required to be paid by a contributor for a period of service of a kind referred to in subsection 12.2(1) is

• (a) for any period of service of a kind referred to in subparagraph 12.2(1)(a) or (b), an amount equal to the amount that they would have been required to contribute, together with interest, had they been required to contribute during that period in respect of pay equal to the pay authorized to be paid to them on the most recent occasion on which they became a contributor under the Act,

  • (i) if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, for that period or portion,

  • (ii) if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, for that period or portion,

  • (iii) if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 1999, for that period or portion,

  • (iv) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 2003, for that period or portion,

  • (v) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01) of the Act as it read on December 31, 2012, for that period or portion, and

  • (vi) if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) of the Act and at the rates determined by the Treasury Board under that subsection, for that period or portion;

• (b) for any period of service of a kind referred to in paragraph 12.2(1)(c) or (d), an amount equal to the amount that they would have been required to contribute, together with interest, had they been required to contribute during that period in respect of pay equal to the pay authorized to be paid to them during that period,

  • (i) if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, for that period or portion,

  • (ii) if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, for that period or portion,

  • (iii) if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 1999, for that period or portion,

  • (iv) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 2003, for that period or portion,

  • (v) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01) of the Act as it read on December 31, 2012, for that period or portion, and

  • (vi) if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) of the Act and at the rates determined by the Treasury Board under that subsection, for that period or portion;

• (c) for any period of service of a kind referred to in paragraph 12.2(1)(e), an amount equal to the amount that they would have been required to contribute had they been required to contribute during that period in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965 in respect of pay on a full-time basis at the rates in effect during that period for the rank or ranks in the Canadian Forces corresponding to the rank or ranks held by them during that period, together with interest;

• (d) for any period of service of a kind referred to in paragraph 12.2(1)(f), an amount equal to two and two-thirds times an amount determined as described in paragraph (c), together with interest;

• (e) for any period of service of a kind referred to in paragraph 12.2(1)(g), an amount equal to the amount that they would have been required to contribute, together with interest had they been required to contribute during that period, in respect of pay on a full-time basis at the rates established under section 35 of the National Defence Act for officers and non-commissioned members of the regular force and reserve force on Class “C” Reserve Service and in effect during that period for the rank or ranks in the Canadian Forces corresponding to the rank or ranks held by them during that period,

  • (i) if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, for that period or portion,

  • (ii) if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, for that period or portion,

  • (iii) if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 1999, for that period or portion,

  • (iv) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 2003, for that period or portion,

  • (v) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01) of the Act as it read on December 31, 2012, for that period or portion, and

  • (vi) if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) of the Act and at the rates determined by the Treasury Board under that subsection, for that period or portion;

• (f) for any period of service of a kind referred to in paragraph 12.2(1)(h), an amount equal to one-fourth of the amount, without interest, determined for that period in accordance with paragraph (e), together with interest;

• (g) for any period of service of a kind referred to in paragraph 12.2(1)(i), the total of the following amounts or a lesser amount for which the contributor opts when making the election:

  • (i) the full amount, under subsection 15(2) of the Reserve Force Pension Plan Regulations, of a pensionable earnings election made under those Regulations, as if it had been made on the day of the election for any period of service referred to in subsection 12.2(5), calculated as if the contributor were a participant under the terms of those Regulations, and their past earnings, determined under the terms of those Regulations, were the past earnings that relate to the periods included in the contributor’s period of service referred to in subsection 12.2(5), and

  • (ii) the full amount of a top-up election made on the day of the election for any period of service referred to in subsection 12.2(5), using the formula in paragraph 14.6(3)(b) as if the value of E were equal to one and as if the period of service referred to in subsection 12.2(5) had become pensionable service to the contributor’s credit under the Reserve Force Pension Plan Regulations as a result of the pensionable earnings election;

• (h) despite paragraph (a), for any period of service of a kind referred to in paragraph 12.2(1)(j), the amount that they were required to pay for that purpose under section 18 of the Canadian Forces Superannuation Act, chapter C-9 of the Revised Statutes of Canada, 1970, or the amount equal to the sum of the amounts referred to in subsection 12.7(2) — taking into account, if applicable, subsection 12.9(2) — and in section 12.91, as the case may be;

• (i) despite paragraphs (a) to (h), for any period of service of a kind referred to in paragraph 12.2(1)(k), an amount equal to the amount of the return of contributions or other lump sum payment referred to in that paragraph plus the capitalized value, on the day on which that payment was made to them, of any such amount by way of instalments of the amount that was required under the Act or Part V of the former Act to be paid by them in respect of that period as were payable by them before that payment was made to them and remained unpaid by them on that day, together with simple interest at 4% per annum from that day until the day on which the election was made;

• (j) despite paragraphs (a) to (f), (h), (i) and (l), for any period of service of a kind referred to in paragraph 12.2(1)(l), an amount equal to the amount that they would have been required to pay if they had elected under the Act, within the prescribed time for making the election, to pay for that period and, if during that period the rate of pay authorized to be paid to them had been equal to the rate of pay that was authorized on the day on which they made the election, together with interest;

• (k) despite any other paragraph in this subsection, for any period of service of a kind referred to in paragraph 12.2(1)(m), an amount equal to the amount that they would have been required to pay for the period if the original election to pay for that period had not been revoked and, if the rate of pay for computing that amount had been equal to the rate of pay that had been authorized to be paid to them on the day on which they made the election after the revocation, together with interest; and

• (l) for any period of service of a kind referred to in paragraph 12.2(1)(n), the amount referred to in subsection 11(8).

(2) A contributor who has elected to pay for a period of service of a kind referred to in paragraph 12.2(1)(i) must not modify the amount for which they have opted.

(3) For the purposes of subsection (1), other than paragraph (1)(i), interest means simple interest at 4% per annum from the middle of the fiscal year in which the contributions would have been made, had the contributor been required to make those contributions during the period for which they elected to pay, until the day on which the election was made.