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Canadian Forces Superannuation Act (R.S.C., 1985, c. C-17)

Act current to 2020-11-02 and last amended on 2019-06-21. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 1999, c. 34, s. 155

    • 1992, c. 46, s. 52(2)
      • 155 (1) The definitions basic benefit and salary in subsection 60(1) of the Act are repealed.

      • 1992, c. 46, s. 52(3)

        (2) Paragraph (d) of the definition participant in subsection 60(1) of the Act is replaced by the following:

        • (d) a person who has made an election under section 62 and in respect of whom a benefit is payable without contribution by him or her, and

  • — 1999, c. 34, s. 157

    • 1992, c. 46, s. 53

      157 Sections 64 and 65 of the Act are replaced by the following:

      Contributions

      • Amount of contribution

        65 Every participant shall contribute to the Consolidated Revenue Fund the amounts prescribed by the regulations under the conditions prescribed by the regulations, in the manner and at the time prescribed by the regulations.

  • — 1999, c. 34, s. 158

    • 158 Subsection 66(1) of the Act is replaced by the following:

      • Payment of benefit
        • 66 (1) On the death of a participant, there shall be paid to the persons and in the manner specified in this Part, a benefit in the amount prescribed by the regulations.

  • — 1999, c. 34, s. 160

    • 1992, c. 46, s. 54

      160 Subparagraph 68(1)(b)(iii) of the Act is replaced by the following:

      • (iii) the amount of the single premium as prescribed by the regulations in respect of each participant in respect of whom a benefit is payable without contribution under this Part by the participant for the benefit; and

  • — 1999, c. 34, s. 161(1)

    • 1992, c. 46, s. 57(1)(F)
      • 161 (1) Paragraphs 73(1)(a) to (c) of the Act are replaced by the following:

        • (a) prescribing the amounts of contributions to be made by participants;

        • (b) prescribing the conditions, manner and time of payment of contributions by participants;

        • (c) prescribing benefits payable for the purposes of subsection 66(1);

  • — 1999, c. 34, s. 161(4)

      •  (4) Section 73 of the Act is amended by adding the following after subsection (2):

        • No reduction of benefits

          (3) No regulation made under paragraph (1)(a) shall have the effect of reducing the amount of a benefit payable under this Part to an amount less than five thousand dollars in respect of a person who is a participant under this Part when the regulation comes into force and remains a participant after that coming into force.

  • — 1999, c. 34, s. 168

    • 1992, c. 46, s. 59

      168 The schedule to the Act is repealed.

  • — 2003, c. 26, s. 4

      • 4 (1) The portion of paragraph 6(a) of the French version of the Act before subparagraph (i) is replaced by the following:

        • a) le service ne donnant pas lieu à un choix, comprenant :

      • 1992, c. 46, s. 34

        (2) Paragraph 6(b) of the Act is replaced by the following:

        • (b) elective service comprising

          • (i) any period of service for which a contributor has elected to pay under the provisions of this Act as it read immediately before the coming into force of this paragraph,

          • (ii) any period of service for which a contributor elects to pay under section 7, and

          • (iii) any period of service for which a contributor elects to pay under section 8.

  • — 2003, c. 26, s. 5

    • 1992, c. 46, ss. 35 to 38; 1999, c. 34, s. 119, ss. 120(1) and (2) and ss. 121 and 122

      5 Sections 6.1 to 9 of the Act are replaced by the following:

      • Elective service
        • 7 (1) A contributor may, subject to regulations made under subsection (2) and paragraphs 50(1)(b) and (c), elect to pay for any period of service, or part of a period of service, of a kind prescribed in the regulations.

        • Regulations

          (2) For the purposes of subsection (1), the Governor in Council may make regulations

          • (a) prescribing periods of service of a kind for which a contributor may elect to pay;

          • (b) prescribing the terms and conditions on which a contributor may elect to pay for periods of service, including terms and conditions on which a contributor may elect to pay for part only of a period of service and on which a contributor may be required to repay an amount that was paid to the contributor in respect of an annuity, annual allowance, pension or gratuity;

          • (c) respecting the manner of determining the amount that a contributor is required to pay for elective service and the terms and conditions of payment for that service, including terms and conditions for payment by instalments and the bases as to mortality and interest on which instalment payments are to be computed; and

          • (d) prescribing the circumstances in which an election made by a contributor is void.

        • Payment to Canadian Forces Pension Fund

          (3) Any amount required to be paid by a contributor in respect of any period of service for which they have elected to pay under this Part after the coming into force of this subsection shall be paid into the Canadian Forces Pension Fund.

        • Payment in respect of previous elections

          (4) Any amount that is required to be paid by a contributor after the coming into force of this subsection for a period of service for which they have elected to pay under the provisions of this Act as it read immediately before that coming into force shall be paid, in accordance with those provisions, into the Superannuation Account or the Canadian Forces Pension Fund, as the case may be.

      • Other elective service
        • 8 (1) A contributor may, within two years after the coming into force of this section, elect, in accordance with subsection (2) or (3), as the case may be, to pay for any period of service that they would have been entitled to count as elective service under section 6 of this Act as it read immediately before that coming into force if they were a member of the regular force continuously from the day immediately before that coming into force until the day on which they make the election.

        • Old rules applicable

          (2) If a contributor makes an election under subsection (1) to pay for a period of service for which they would not have been entitled to make an election under section 7, the provisions of this Act, and the regulations made under it, as they read immediately before the coming into force of this section, apply to an election under that subsection.

        • New rules applicable and election regarding cost

          (3) If a contributor makes an election under subsection (1) to pay for a period of service for which they would also have been entitled to make an election under section 7, then subsection 7(3) and the regulations made under subsection 7(2) apply to the election made under subsection (1), except that the contributor may further elect, in accordance with the regulations, for the provisions of this Act, and the regulations made under it, as they read immediately before the coming into force of this section, to apply to the determination of the amount to be paid for the period of service and the terms and conditions applicable to payment for that service.

      • Election for absence from duty
        • 9 (1) If, under any regulations made under paragraph 50(1)(e), a contributor is required to count as pensionable service for the purposes of this Act a period of service that exceeds three months, the contributor may, despite those regulations, elect, in accordance with the regulations, not to count as pensionable service that portion of the period that is in excess of three months.

        • Contributions not required

          (2) Despite section 5, a contributor who makes an election under subsection (1) is not required to contribute to the Superannuation Account or the Canadian Forces Pension Fund under that section in respect of the portion of the period to which the election relates.

        • Election for period of service before December 1, 1995

          (3) A contributor who makes an election under subsection (1) in respect of a period of service that ended before December 1, 1995 and who has, before that day, made some but not all of the contributions that are required to be made by the contributor to the Superannuation Account in respect of that period shall, at the time the election is made, cease to be required to make any further contributions to the Superannuation Account in respect of that period and shall count as pensionable service for the purposes of this Act such portion of that period as is prescribed by the regulations.

      • Amendment or revocation of election

        9.1 An election under this Part may be amended by the elector, within the time prescribed by the regulations for the making of the election, by increasing the period or periods of service for which they elect to pay, and is otherwise irrevocable except under such circumstances and on such terms and conditions, including payment by the elector to Her Majesty of such amount in respect of any benefit accruing to the elector during the subsistence of the election, as a consequence of their having so elected, as is prescribed by the regulations.

      • Entitlement to benefits to cease on election

        9.2 Despite anything in the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, on the making of any election under this Act to pay for service that they have to their credit under either of those Acts, the contributor so electing, and any person to whom any benefit might otherwise have become payable under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, in respect of that contributor, cease to be entitled to any benefit under that Act in respect of any service of that contributor to which that election relates.

      • Regulations

        9.3 The Governor in Council may make regulations prescribing the manner of determining the amount to be charged to the account maintained in the accounts of Canada, or the pension fund established pursuant to the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, and credited to the Canadian Forces Pension Fund or to the Superannuation Account, as the case may be, in respect of a contributor who elects to pay for a period of service that they were entitled to count for pension purposes under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act.

  • — 2003, c. 26, s. 13(3)

    • 1992, c. 46, s. 40(2)
      • 13 (3) Subsection 15(4) of the Act is replaced by the following:

        • Pay deemed to have been received during certain periods

          (4) For the purposes of this section, a contributor who has to their credit pensionable service that includes any period of service referred to in paragraph 6(b) is deemed to have received during that period pay determined in accordance with the regulations.

  • — 2003, c. 26, s. 21

    • 1992, c. 46, s. 46; 1999, c. 34, ss. 142 to 144

      21 The headings before section 41 and sections 41 to 48 of the Act are replaced by the following:

      Re-enrolment or Transfer

      • Persons re-enrolled or transferred
        • 41 (1) If a person who has become entitled to an annuity or an annual allowance under this Act or a pension under Part V of the former Act by virtue of having served in the regular force is re-enrolled in or transferred to the regular force and becomes a contributor under this Part, whatever right or claim that they may have had to that annuity, annual allowance or pension (in this section referred to as the “original annuity”) then ceases and the period of service on which the original annuity was based may be counted by them as pensionable service for the purposes of this Part.

        • Benefits prescribed by regulations

          (2) If, on subsequently ceasing to be a member of the regular force, a contributor referred to in subsection (1) is entitled to an annuity or annual allowance under this Part the capitalized value of which is less than the capitalized value of the original annuity, the contributor shall be entitled to benefits prescribed in regulations made under subsection (3) in place of any other benefit under this Part and Part III to which they would otherwise be entitled, but in no case shall the capitalized value of the benefits be less than the capitalized value of the original annuity.

        • Regulations

          (3) For the purposes of subsection (2), the Governor in Council may make regulations prescribing benefits to which a contributor is entitled and respecting the manner of determining capitalized values, including the manner of taking into account any benefit under Part III.

  • — 2003, c. 26, ss. 26(1) to (3)

      • 26 (1) Paragraph (b) of the definition participant in subsection 60(1) of the Act is repealed.

      • 1992, c. 46, s. 52(3)

        (2) The definition participant in subsection 60(1) of the Act is amended by adding the word “and” at the end of paragraph (c), by striking out the word “and” at the end of paragraph (d) and by repealing paragraph (e).

      • (3) The portion of paragraph (a) of the definition salary in subsection 60(1) of the Act before subparagraph (i) is replaced by the following:

        • (a) in the case of a participant who is a member of the regular force, the greater of

  • — 2003, c. 26, s. 30

    • 1992, c. 46, s. 54

      30 Paragraph 68(1)(b) of the Act is replaced by the following:

      • (b) an amount that is the greater of

        • (i) an amount, representing an amount sufficient to cover the cost of the benefits that will become chargeable against the Account, as determined in accordance with the regulations, and

        • (ii) the aggregate of

          • (A) one twelfth of the benefit paid in respect of each participant who, at the time of death, was a member of the regular force or of the reserve force, for which benefit contributions under this Part were payable by the participant at that time,

          • (B) one twelfth of the benefit paid in respect of each elective participant who, on ceasing to be a member of the regular force was entitled under Part I or under the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, to an immediate annuity or pension, for which benefit contributions under this Part were payable by the participant at the time of death, and

          • (C) the amount of the single premium determined under the schedule in respect of each participant in respect of whom a benefit is payable without contribution under this Part by the participant for that benefit; and

  • — 2003, c. 26, s. 32

      • 32 (1) Paragraph 73(1)(d) of the Act is replaced by the following:

        • (d) respecting the manner of and time for making elections under this Part;

      • (2) Subsection 73(1) of the Act is amended by adding the following after paragraph (g):

        • (g.1) respecting the manner of determining the amount referred to in subparagraph 68(1)(b)(i);

  • — 2003, c. 26, s. 34

    • 1992, c. 46, s. 58; 1999, c. 34, s. 164

      34 Section 76 of the Act is repealed.

  • — Section 81, as enacted by 2003, c. 26, s. 36

    • Regulations regarding small benefits
      • 81 (1) The Governor in Council may make regulations respecting the terms and conditions under which, the manner in which and the time within which, a person who is entitled to a periodic benefit under this Act, the annual amount of which is less than a prescribed amount, may be required, or may opt, to take a lump sum amount that is determined, in accordance with those regulations, to be the capitalized value of the periodic benefit, which lump sum amount shall be in place of any other benefit under Part I, I.1 or III to which they would otherwise be entitled.

      • Manner of payment

        (2) A lump sum amount referred to in subsection (1) shall be payable directly to the person entitled if that amount is equal to or less than an amount prescribed. If the lump sum amount is more than that amount prescribed, it shall be payable in accordance with subsection 22(2) as if it were a transfer value, with any modifications that the circumstances require.

  • — 2003, c. 26, s. 42

    • 42 Section 160 of the Act is repealed.

  • — 2003, c. 26, s. 43

    • 43 Section 168 of the Act (1999, c. 34) is repealed.

  • — 2008, c. 28, s. 150

    • 150 The Act is amended by adding the following after section 95:

      • Interest on overpayment

        96 If there is an overpayment by a contributor, a participant or a former participant in respect of amounts required to be paid under this Act, interest shall be paid on the overpayment in accordance with the regulations.

      • Regulations — payment of interest

        97 The Governor in Council may make regulations respecting

        • (a) the circumstances in which interest is to be paid;

        • (b) the rate of interest, the manner of calculating the rate and the period in respect of which interest is to be paid;

        • (c) the terms and conditions to which the payment of interest may be subject; and

        • (d) any other matters that the Governor in Council deems necessary for the purposes of section 96.

  • — 2012, c. 31, s. 467(4)

      • 467 (4) Section 7 of the Act is amended by adding the following after subsection (1):

        • Amount to be paid

          (1.1) Despite paragraphs 7(1)(j) and (k), if a contributor has elected under clause 6(b)(ii)(J) or (K) to count as pensionable service a period of service in respect of which he or she was entitled to a transfer value and payment of that transfer value has been effected under section 22, the contributor is required to pay in respect of that period of service an amount determined in the prescribed manner.

  • — 2012, c. 31, s. 468

    • 468 Subsection 9(1) of the Act is replaced by the following:

      • Manner of payment
        • 9 (1) Subject to this section, any amount required by subsection 7(1) or (1.1) to be paid by a contributor in respect of any period of service for which he or she has elected to pay shall be paid by him or her into the Superannuation Account, at his or her option,

          • (a) in a lump sum, at the time of making the election; or

          • (b) in instalments, on the terms and computed on the bases as to mortality and interest as are prescribed by the regulations.

  • — 2012, c. 31, ss. 474(1), (4), (5)

    • 2003, c. 26
      • 474 (1) In this section, other Act means An Act to amend the Canadian Forces Superannuation Act and to make consequential amendments to other Acts, chapter 26 of the Statutes of Canada, 2003.

      • (4) If section 5 of the other Act comes into force before subsection 467(4) of this Act, then that subsection 467(4) and section 468 of this Act are repealed.

      • (5) If section 5 of the other Act comes into force on the same day as subsection 467(4) of this Act, then that subsection 467(4) and section 468 of this Act are deemed to have come into force before that section 5.

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