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

Act current to 2020-11-17 and last amended on 2019-06-21. Previous Versions

PART ISuperannuation (continued)

Minimum Benefits (continued)

Marginal note:Minimum benefits

  •  (1) If, on the death of a contributor who, on ceasing to be a member of the Canadian Forces, was entitled to an immediate annuity or an annual allowance from which a deduction had been made pursuant to subsection 15(2), there is no person to whom an allowance provided in this Part may be paid, or where the persons to whom such allowance may be paid die or cease to be entitled to it and no other amount may be paid to them under this Part, any amount by which the calculated amount, within the meaning of subsection (2), exceeds the aggregate of all amounts paid to those persons and to the contributor under this Part or Part V of the former Act shall be paid

    • (a) as provided in section 38 for amounts payable under that section, if the contributor was not a member of the regular force on or after December 20, 1975; or

    • (b) as provided in section 39 for amounts payable under that section, if the contributor was a member of the regular force on or after December 20, 1975.

  • Definition of calculated amount

    (2) For the purposes of subsection (1), calculated amount means an amount equal to one month’s pay for each year of pensionable service to the credit of the contributor, computed on the basis of the rate of pay authorized to be paid to them at the time they cease to be a member of the regular force, minus an amount equal to the amount by which

    • (a) the total amount the contributor would have been required to contribute to the Superannuation Account or the Canadian Forces Pension Fund up to the time they cease to be a member of the regular force, other than interest or charges for payments by instalments, in respect of service after 1965, if they had contributed on the basis of the rate set out in subsection 5(1) as it read on December 31, 1965,

    exceeds

    • (b) the total amount the contributor was required to contribute to the Superannuation Account or the Canadian Forces Pension Fund up to the time they cease to be a member of the regular force, other than interest or charges for payments by instalments, in respect of service after 1965.

  • R.S., 1985, c. C-17, s. 40
  • 2003, c. 26, s. 20

Special Cases

Former Members of the Regular Force

Marginal note:Persons re-enrolled or transferred

  •  (1) If a person who has become entitled to an annuity 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 he or she may have had to that annuity or pension, in this subsection referred to as the “original annuity”, then ceases and the period of service on which the original annuity was based may be counted by him or her as pensionable service for the purposes of this Part, except that

    • (a) if, on subsequently ceasing to be a member of the regular force, he or she is not entitled under this Act to any benefit other than a return of contributions, the amount so returned shall not include any amount paid into the Superannuation Account or the Canadian Forces Pension Fund to his or her credit at any time before the time of re-enrollment in the regular force, and whatever right or claim that, but for this subsection, he or she would have had to the original annuity on subsequently ceasing to be a member of the regular force shall be restored to him or her; and

    • (b) if, on subsequently ceasing to be a member of the regular force, he is entitled under this Act to an annuity the capitalized value of which is less than the capitalized value of the original annuity, in lieu of any other benefit under this Act whatever right or claim that, but for this subsection, he would have had to the original annuity on subsequently ceasing to be a member of the regular force shall thereupon be restored to him, and there shall be paid to him an amount equal to his contributions under this Act made in respect of the period of his service in the regular force after the time of his re-enrollment.

  • Marginal note:Persons deemed to have been re-enrolled or transferred

    (2) For the purposes of this Act, a person who, before the day on which this subsection comes into force, has become entitled to an annuity under this Act or a pension under Part V of the former Act by virtue of having served in the regular force and who, after having become so entitled and before that day, is enrolled in or transferred to the reserve force shall, on the expiration of any continuous period of full-time service therein of one year, commencing before the day on which this subsection comes into force, be deemed to have been re-enrolled in the regular force at the commencement of that period, and, in any such case, section 5 shall be deemed to have applied in respect of that period but nothing in this section shall be held to require the repayment by the person of such part of that annuity or pension, as during that period, the person was entitled to receive under this Act or the former Act.

  • Marginal note:Deemed re-enrolment

    (3) For the purposes of this Act, a person who, after having ceased to be required by section 5 to contribute to the Superannuation Account or the Canadian Forces Pension Fund, is enrolled in or transferred to the reserve force is on the expiry of any continuous period of full-time service in the reserve force of one year, beginning on or after January 1, 2000, deemed to have become re-enrolled in the regular force at the end of that period.

  • Marginal note:Election

    (4) A person who becomes a contributor by virtue of subsection (3) and who was in receipt of an annuity under this Act or a pension under Part V of the former Act before so becoming a contributor may, within one year after so becoming a contributor and in the manner prescribed by the regulations, elect to repay that part of the annuity or pension, as during the period described in that subsection, the person was entitled to receive under this Act or the former Act.

  • Marginal note:Payment

    (5) A person who makes an election under subsection (4) shall pay into the Superannuation Account or the Canadian Forces Pension Fund, at the time and in the manner prescribed by the regulations, an amount equal to the amount of the annuity or pension that the person received under this Act or the former Act during the period described in subsection (3).

  • R.S., 1985, c. C-17, s. 41
  • 1992, c. 46, s. 46
  • 1999, c. 34, s. 142
  • 2012, c. 31, s. 470

Members of the Regular Force, Enrolled for a Fixed Period of Service

Marginal note:Election

  •  (1) A person who becomes a contributor under this Act, having been enrolled as an officer of the regular force for a fixed period of service before becoming a contributor, is entitled to count as pensionable service for the purposes of this Act any period of service in the regular force during which the contributor was so enrolled, except any such service described in clause 6(b)(ii)(D), if the contributor elects, within one year of becoming a contributor under this Act, to pay for that service, in which case the amount required by this Act to be paid by the contributor is, subject to subsections (1.1) and (1.2), an amount equal to the greater of

    • (a) six per cent of the pay authorized to be paid to the contributor in respect of that period or any portion of it that was prior to April 1, 1969 plus

      • (i) in the case of a male contributor, six and one-half per cent of the pay authorized to be paid to the contributor in respect of that period or portion after March 31, 1969 but before January 1, 2000, or

      • (ii) notwithstanding section 3, in the case of a female contributor,

        • (A) five per cent of the pay authorized to be paid to the contributor in respect of that period or any portion of it after March 31, 1969 but before February 1, 1976,

        plus

        • (B) six and one-half per cent of the pay authorized to be paid to the contributor in respect of that period or any portion of it after February 1, 1976 but before January 1, 2000,

      minus, in respect of any period of service or portion after 1965 but before January 1, 2000, an amount equal to the amount the contributor would have been required to contribute under the Canada Pension Plan in respect of the salary of the contributor during that period of service if that salary were the total amount of the income of the contributor for that period from pensionable employment as defined in that Act, and

    • (b) the aggregate of

      • (i) any amount withheld under regulations made pursuant to the National Defence Act from his or her pay in respect of that period,

      • (ii) any amount paid to the contributor as a return of contributions under this Act in respect of that period, and

      • (iii) an amount equal to

        • (A) twenty-four twenty-fourths of any gratuity paid to the contributor under the regulations referred to in subparagraph (i) in respect of that period if the contributor becomes a contributor before the end of the month next following the month in which that period of service terminated,

        • (B) twenty-three twenty-fourths of the gratuity if the contributor becomes a contributor in the second month following the month in which that period of service terminated,

        • (C) twenty-two twenty-fourths of the gratuity if the contributor becomes a contributor in the third month following the month in which that period of service terminated,

      and so on, by like progression, until the commencement of the twenty-fifth month following the month in which that period of service terminated,

    together with simple interest at four per cent per annum from the time of the expiry of that period or the time of the payment of that gratuity, whichever is the later, until the time of making the election.

  • Marginal note:Exception — election after 2000 but before 2004

    (1.1) A person who becomes a contributor under this Act, having been enrolled as an officer of the regular force for a fixed period of service before so becoming a contributor, is entitled to count as pensionable service for the purposes of this Act any period of service in the regular force during which the contributor was so enrolled, except any such service described in clause 6(b)(ii)(D), if the contributor elects, within one year of becoming a contributor under this Act, to pay for that service, in which case the amount required by this Act to be paid by the contributor is an amount equal to the greater of

    • (a) in respect of a period or portion of a period beginning on January 1, 2000 and ending on December 31, 2003, the aggregate of

      • (i) four per cent of the portion of his or her salary that is less than or equal to the Year’s Maximum Pensionable Earnings, as that term is defined in subsection 15(3), and

      • (ii) seven and one-half percent of the portion of his or her salary that is greater than the Year’s Maximum Pensionable Earnings, and

    • (b) the aggregate of

      • (i) any amount withheld under regulations made pursuant to the National Defence Act from his or her pay in respect of that period,

      • (ii) any amount paid to the contributor as a return of contributions under this Act in respect of that period, and

      • (iii) an amount equal to

        • (A) twenty-four twenty-fourths of any gratuity paid to the contributor under the regulations referred to in subparagraph (i) in respect of that period if the contributor becomes a contributor before the end of the month next following the month in which that period of service terminated,

        • (B) twenty-three twenty-fourths of any such gratuity if the contributor becomes a contributor in the second month following the month in which that period of service terminated, and

        • (C) twenty-two twenty-fourths of such gratuity if the contributor becomes a contributor in the third month following the month in which that period of service terminated,

      and so on, by like progression, until the commencement of the twenty-fifth month following the month in which that period of service terminated,

    together with simple interest at four per cent per annum from the time of the expiry of that period or the time of the payment of that gratuity, whichever is the later, until the time of making the election.

  • Marginal note:Exception — election after 2004

    (1.2) A person who becomes a contributor under this Act, having been enrolled as an officer of the regular force for a fixed period of service before so becoming a contributor, is entitled to count as pensionable service for the purposes of this Act any period of service in the regular force during which the contributor was so enrolled, except any such service described in clause 6(b)(ii)(D), if the contributor elects, within one year of becoming a contributor under this Act, to pay for that service, in which case the amount required by this Act to be paid by the contributor is an amount equal to the greater of

    • (a) the product obtained by multiplying his or her salary by the contribution rate determined by the Treasury Board in respect of the relevant portion of the period on the joint recommendation of the President of the Treasury Board and the Minister in respect of a period or portion of a period beginning on January 1, 2004, and

    • (b) the aggregate of

      • (i) any amount withheld under regulations made pursuant to the National Defence Act from his or her pay in respect of that period,

      • (ii) any amount paid to the contributor as a return of contributions under this Act in respect of that period, and

      • (iii) an amount equal to

        • (A) twenty-four twenty-fourths of any gratuity paid to the contributor under the regulations referred to in subparagraph (i) in respect of that period if the contributor becomes a contributor before the end of the month next following the month in which that period of service terminated,

        • (B) twenty-three twenty-fourths of any such gratuity if the contributor becomes a contributor in the second month following the month in which that period of service terminated, and

        • (C) twenty-two twenty-fourths of such gratuity if the contributor becomes a contributor in the third month following the month in which that period of service terminated,

      and so on, by like progression, until the commencement of the twenty-fifth month following the month in which that period of service terminated,

    together with simple interest at four per cent per annum from the time of the expiry of that period or the time of the payment of that gratuity, whichever is the later, until the time of making the election.

  • Marginal note:Application of subsection 8(3)

    (2) Subsection 8(3) does not apply in respect of any election made under this section.

  • Marginal note:Transfer of amounts withheld

    (3) When a person described in subsection (1), (1.1) or (1.2) becomes a contributor under this Act, any amount withheld as described in paragraph (1)(b) that has not previously been paid to the contributor shall be transferred to the Superannuation Account — and any amount withheld as described in paragraph (1.1)(b) or (1.2)(b) that has not previously been paid to the contributor shall be transferred to the Canadian Forces Pension Fund — and on the transfer of that amount the contributor is deemed to have elected to pay for the period of service in respect of which that amount was withheld and to have paid that amount as or on account of the amount required by this Act to be paid by the contributor for that service.

  • R.S., 1985, c. C-17, s. 42
  • 1999, c. 34, s. 143
 
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