Public Service Superannuation Act (R.S.C., 1985, c. P-36)

Act current to 2019-06-20 and last amended on 2018-10-01. Previous Versions

PART ISuperannuation (continued)

Elective Pensionable Service: Amount Required to be Paid

Marginal note:Amount to be paid

  •  (1) Subject to subsection (1.1) and section 8, a contributor who is entitled under this Part to count as pensionable service any period of elective service specified in paragraph 6(1)(b) is required to pay, in respect thereof, the following:

    • (a) in respect of any period specified in clause 6(1)(b)(i)(A), any amount that he would have been required to pay under the Superannuation Act had that Act continued in force;

    • (b) in respect of any period specified in clause 6(1)(b)(i)(B), any amount that he would have been required to pay under the provisions of the Superannuation Act in force immediately prior to January 1, 1954;

    • (c) in respect of the portion referred to in subparagraph 6(1)(b)(ii), such amount as is determined in accordance with the regulations;

    • (d) in respect of any period specified in clause 6(1)(b)(iii)(A), an amount determined as follows:

      • (i) in the case of a person who, immediately prior to his enlistment in the forces, was employed in the public service on a full-time basis, an amount equal to the amount that he would have been required to contribute during the period of his service in the forces had he, during that period, been required to contribute in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of a salary at the rate authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, together with interest, and

      • (ii) in the case of a person who was not, immediately prior to his enlistment in the forces, employed in the public service on a full-time basis, an amount equal to twice the amount that he would have been required to contribute during the period of his service in the forces had he, during that period, been required to contribute in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of a salary at the rate authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, together with interest;

    • (e) in respect of any period specified in clause 6(1)(b)(iii)(B), an amount equal to the amount that he or she would have been required to contribute had he or she, during that period, been required to contribute

      • (i) if that period or any portion of it was before 1966, in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of that period or portion,

      • (ii) if that period or any portion of it was after 1965 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1), as it reads on December 31, 1999, in respect of that period or portion,

      • (iii) 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(1.1), as it read on December 31, 2003, in respect of that period or portion,

      • (iv) 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(1.2), as it read on December 31, 2012, in respect of that period or portion, and

      • (v) if that period or any portion of it was after 2012, in the manner set out in subsection 5(2) and at the rates determined by the Treasury Board under that subsection, in respect of that period or portion,

      in respect of a salary at the rate authorized to be paid to him or her on the most recent occasion on which he or she became a contributor under this Part, together with interest;

    • (f) in respect of any period specified in clause 6(1)(b)(iii)(C), (D), (E), (F) or (J), an amount equal to twice the amount that he or she would have been required to contribute had he or she, during that period, been required to contribute

      • (i) if that period or any portion of it was before 1966, in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of that period or portion,

      • (ii) if that period or any portion of it was after 1965 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1), as it reads on December 31, 1999, in respect of that period or portion,

      • (iii) 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(1.1), as it read on December 31, 2003, in respect of that period or portion,

      • (iv) 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(1.2), as it read on December 31, 2012, in respect of that period or portion, and

      • (v) if that period or any portion of it was after 2012, in the manner set out in subsection 5(2) and at the rates determined by the Treasury Board under that subsection, in respect of that period or portion,

      in respect of a salary at the rate authorized to be paid to him or her on the most recent occasion on which he or she became a contributor under this Part, together with interest;

    • (g) in respect of any period specified in clause 6(1)(b)(iii)(G), such amount as is required by subsection 39(2) to be paid by him therefor;

    • (h) in respect of any period specified in clause 6(1)(b)(iii)(H), an amount as specified in paragraph (e);

    • (i) notwithstanding anything in paragraphs (a) to (h), in respect of any period described in clause 6(1)(b)(iii)(I), an amount equal to the amount that he would have been required to contribute if he had elected under this Part, within the time prescribed for the making of the election, to pay for that period, and if during that period the rate of the salary authorized to be paid to him had been equal to the rate of salary authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, together with interest;

    • (j) notwithstanding anything in this subsection, in respect of any period described in clause 6(1)(b)(iii)(K), an amount equal to the amount that he would have been required to pay if, not having been a contributor under Part I of the Superannuation Act immediately prior to January 1, 1954, he had elected under this Part, within the time prescribed for the making of the election, to pay for that period, and if during that period the rate of salary authorized to be paid to him had been equal to the rate of salary so authorized at the time when he made the election, together with interest; and

    • (k) in respect of any period specified in clause 6(1)(b)(iii)(I.1), (L), (M) or (N), such amount as is determined in accordance with the regulations.

  • Marginal note:Amount to be paid in certain cases

    (1.1) Subject to section 8, a contributor who is entitled under this Part to count as pensionable service any period of elective service specified in clause 6(1)(b)(iii)(A), (B), (C), (D), (E), (F), (I), (J) or (K) is required to pay, in respect thereof and in lieu of any amount required under subsection (1), such amount as is determined in accordance with the regulations if

    • (a) that period of service consists of or includes service during which the contributor was employed in the public service as a part-time employee; or

    • (b) that period of service consists of or includes service of the contributor during which the contributor was employed in the public service on a full-time basis and the contributor is employed in the public service as a part-time employee at the time the contributor elects to pay for that service.

  • Marginal note:Definition of interest

    (2) In this section, unless otherwise specified, interest means simple interest at four per cent 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 he elects to pay, until the first day of the month in which the election is made.

  • R.S., 1985, c. P-36, s. 7
  • 1992, c. 46, s. 5
  • 1996, c. 18, s. 23
  • 1999, c. 34, s. 60
  • 2003, c. 22, s. 225(E)
  • 2012, c. 31, s. 478

Elections

Marginal note:Manner of making elections

  •  (1) Every election made by a contributor under this Part shall be made by him while employed in the public service and shall be evidenced in writing, in the form prescribed by the Minister, and signed by the person making the election, and the original thereof shall be forwarded to the Minister in the manner prescribed by the regulations within the time prescribed by this Part for the making of the election or, in the case of an election that may be made by the contributor at any time before he ceases to be employed in the public service, within one month from the time of making the election.

  • Marginal note:Void elections

    (2) An election under this Part is void in so far as it is an election to pay for

    • (a) any period of service on active service in the forces during World War I or World War II or any period of service in the public service or in pensionable employment that the elector is entitled to count for the purpose of any superannuation or pension benefit of a kind specified in the regulations, otherwise than under the provisions of this Part;

    • (b) any period of service in the public service before January 1, 1981 as a part-time employee, within the meaning of this Act as it read from time to time before that date, unless it is service that may be counted under clause 6(1)(b)(i)(B);

    • (b.1) any period of service in the public service after December 31, 1980 as a part-time employee, unless it is service that may be counted under this Part and the elector was, during that period, engaged to work on average at least twelve hours a week or such lesser number of hours a week as may be prescribed by the regulations;

    • (c) any period of service in the public service as an employee whose compensation for the performance of the regular duties of his position or office consisted of fees of office;

    • (d) any period of service of less than ninety days as defined by the regulations unless it is service that may be counted under clause 6(1)(b)(iii)(I); or

    • (e) any period of service that is after 1965, before the day on which that elector reached the age of eighteen years and before the day on which this paragraph comes into force.

  • Marginal note:Right to elect for part of period

    (3) A contributor who is entitled under this Part to elect to pay for a period of service is entitled, unless a contrary intention appears, to elect to pay for part only of that period but only that part that is most recent in point of time.

  • Marginal note:Right to amend or revoke election

    (4) An election under this Part may be amended by the elector, within the time prescribed by this Part for the making of the election, by increasing the period or periods of service for which he elects 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 that elector during the subsistence of the election, as a consequence of his having so elected, as the Governor in Council by regulation prescribes.

  • Marginal note:Election deemed valid

    (5) Notwithstanding this Act or the Superannuation Act, where the Governor in Council is of opinion that a person

    • (a) has made an election under either Act in purported compliance with such Act and the regulations made pursuant thereto and that the purported election was made in good faith and was invalid by reason only of circumstances not attributable to fault on the part of that person, or

    • (b) was treated in error as being deemed to have elected pursuant to paragraph 51(2)(b),

    that person shall be deemed to have made a valid election for the purposes of the relevant provisions of this Act or the Superannuation Act, as the case may be, on such date and subject to such terms and conditions as may be prescribed by the Governor in Council.

  • Marginal note:Manner of payment

    (6) Subject to this section, any amount required by subsection 7(1) or (1.1) or 39(7) to be paid by a contributor in respect of any period of service for which the contributor has elected to pay shall be paid by the contributor into the Superannuation Account or as required by subsection 39(7), as the case may be,

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

    • (b) in instalments, on such terms and computed on such bases as to mortality and interest as the Governor in Council by regulation prescribes,

    at his option.

  • Marginal note:Election after March 31, 2000

    (6.1) For the purposes of subsections (6) and 39(2), an amount required to be paid by a contributor pursuant to an election made after March 31, 2000 shall be paid into the Public Service Pension Fund.

  • Marginal note:Unpaid instalments

    (7) Where a contributor who has elected under this Part or the Superannuation Act to pay for any period of service and has undertaken to pay for that period of service in instalments ceases to be employed in the public service before all the instalments have been paid, the unpaid instalments may be reserved, in accordance with the regulations, from any amount payable to him by Her Majesty in right of Canada, including any annuity or other benefit payable to him under this Part, until such time as all the instalments have been paid, or the contributor dies, whichever occurs first.

  • Marginal note:Recovery of amounts due at time of death

    (8) When an amount payable by a contributor into the Superannuation Account or the Public Service Pension Fund by reservation from salary or otherwise has become due, but remains unpaid at the time of death, that amount, with interest at four per cent per annum from the time when it became due, may be recovered, in accordance with the regulations, from any allowance payable under this Part to the survivor or children of the contributor, without prejudice to any other recourse available to Her Majesty with respect to the recovery of it, and any amount so recovered shall be credited to the Superannuation Account or paid into the Public Service Pension Fund and is deemed, for the purposes of the definition return of contributions in subsection 10(1), to have been paid into that Account or Fund by the contributor.

  • Marginal note:Recovery of amount paid in error

    (9) Where any amount has been paid in error under this Part or Part III on account of any annuity, annual allowance or supplementary benefit, the Minister may retain by way of deduction from any subsequent payment of that annuity, allowance or supplementary benefit, in the manner prescribed by the regulations, an amount equal to the amount paid in error, without prejudice to any other recourse available to Her Majesty with respect to the recovery thereof.

  • R.S., 1985, c. P-36, s. 8
  • 1992, c. 46, s. 6
  • 1999, c. 34, s. 61
  • 2003, c. 22, s. 225(E), c. 26, s. 49
 
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