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

Act current to 2022-11-16 and last amended on 2019-06-21. Previous Versions

PART ISuperannuation (continued)

Pensionable Service (continued)

Marginal note:Election for absence from duty

  •  (1) Subject to subsection (3), where, under any regulations made under paragraph 50(c), 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, notwithstanding those regulations, elect, at the time and in the manner prescribed by the regulations made under paragraph 50.1(1)(b), not to count as pensionable service that portion of the period that is in excess of three months.

  • Marginal note:Contributions not required

    (2) Notwithstanding 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.

  • Marginal note:Exception

    (3) A contributor is not entitled to make an election under subsection (1) if

    • (a) the period of service referred to in that subsection ended before the day on which that subsection comes into force; and

    • (b) the contributor has, before that day, made all of the contributions that are required to be made by the contributor to the Superannuation Account in respect of that period.

  • Marginal note:Transitional

    (4) A contributor who makes an election under subsection (1) in respect of a period of service that ended before the day on which that subsection comes into force 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.

  • 1992, c. 46, s. 35
  • 1999, c. 34, s. 119

Elective Pensionable Service: Amount Required to be Paid

Marginal note:Amount to be paid

  •  (1) Subject to section 9, a contributor who is entitled under this Act to count as pensionable service any period of elective service specified in paragraph 6(b), is required to pay, in respect thereof, as follows:

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

    • (b) in respect of any period specified in clause 6(b)(i)(B), any amount that he would have been required to pay under the provisions of Part V of the former Act in force immediately before March 1, 1960;

    • (c) in respect of any period specified in clause 6(b)(ii)(A) or (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 rate set forth 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 April 1, 1969, in the manner and at the rate set forth in subsection 5(1) as it read immediately before April 1, 1969, in respect of 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 forth in subsection 5(1), as it reads on December 31, 1999, in respect of 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), as it read on December 31, 2003, in respect of 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), as it read on December 31, 2012, in respect of 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) and at the rates determined by the Treasury Board under that subsection, in respect of that period or portion,

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

    • (d) in respect of any period specified in clause 6(b)(ii)(C) or (D), 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 rate set forth 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 April 1, 1969, in the manner and at the rate set forth in subsection 5(1) as it read immediately prior to April 1, 1969, in respect of 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 forth in subsection 5(1) as it reads on December 31, 1999, in respect of 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), as it read on December 31, 2003, in respect of 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), as it read on December 31, 2012, in respect of 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) and at the rates determined by the Treasury Board under that subsection, in respect of that period or portion,

      in respect of pay equal to the pay authorized to be paid to him or her during that period, together with interest;

    • (e) in respect of any period specified in clause 6(b)(ii)(E), an amount equal to the amount that he would have been required to contribute had he, during that period, been required to contribute in the manner and at the rate set forth in subsection 5(1) 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 him during that period, together with interest;

    • (f) in respect of any period specified in clause 6(b)(ii)(F), an amount equal to two and two-thirds times an amount determined as described in paragraph (e), together with interest;

    • (g) in respect of any period specified in clause 6(b)(ii)(G), 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 rate set forth 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 April 1, 1969, in the manner and at the rate set forth in subsection 5(1) as it read immediately before April 1, 1969, in respect of 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 forth in subsection 5(1), as it reads on December 31, 1999, in respect of 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), as it read on December 31, 2003, in respect of 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), as it read on December 31, 2012, in respect of 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) and at the rates determined by the Treasury Board under that subsection, in respect of that period or portion,

      in respect of pay on a full-time basis at the rates in effect during those periods for the rank or ranks in the Canadian Forces corresponding to the rank or ranks held by him or her during that period, together with interest;

    • (h) in respect of any period specified in clause 6(b)(ii)(H), an amount equal to one-fourth of an amount determined as described in paragraph (g), together with interest;

    • (i) notwithstanding anything in paragraph (c), in respect of any period described in clause 6(b)(ii)(I), such amount as is required by section 18 of the Canadian Forces Superannuation Act, chapter C-9 of the Revised Statutes of Canada, 1970, or section 42 or sections 43 to 48 of this Act to be paid by him therefor;

    • (j) notwithstanding anything in paragraphs (a) to (i), in respect of any period described in clause 6(b)(ii)(J), an amount equal to the amount of the return of contributions or other lump sum payment referred to in that clause plus the capitalized value, as of the time of the making of that payment to him, of such amounts by way of instalments of the amount required by this Act or Part V of the former Act to be paid by him in respect of that period as were payable by him before the time of the making of that payment to him and remained unpaid by him at that time, together with simple interest at four per cent per annum from that time until the time of the election;

    • (k) notwithstanding anything in this subsection, in respect of any period described in clause 6(b)(ii)(K), an amount equal to the amount that he would have been required to pay if he had elected under this Act, within the time prescribed for the making of the election, to pay for that period, and if, during that period, the rate of pay authorized to be paid to him had been equal to the rate of pay so authorized at the time when he made the election, together with interest; and

    • (l) in respect of any period specified in clause 6(b)(ii)(L), such amount as is determined in accordance with the regulations.

  • 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 elected to pay, until the time of the election.

  • R.S., 1985, c. C-17, s. 7
  • 1992, c. 46, s. 36
  • 1999, c. 34, s. 120
  • 2012, c. 31, s. 467

Elections

Marginal note:Manner of making elections

  •  (1) Every election made by a contributor under this Part shall be made by him while a member of the regular force and shall be evidenced in writing, in the form prescribed by the regulations, and witnessed, and the original thereof shall be forwarded to a person designated by the Minister for the purpose, within the time prescribed by this Act 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 a member of the regular force, within one month from the time of the making of the election.

  • Marginal note:Void elections

    (2) An election under this Part is void in so far as it is

    • (a) an election to pay for any period of service described in any of clauses 6(b)(ii)(A) to (H) that the elector is entitled to count for the purposes of any superannuation or pension benefit of a kind specified in the regulations, otherwise than under the provisions of this Act;

    • (b) an election to pay for any period of service described in clause 6(b)(ii)(K) or (L) or an election under subsection 18(2) of the Canadian Forces Superannuation Act, chapter C-9 of the Revised Statutes of Canada, 1970, unless the elector has passed a medical examination, as prescribed by the regulations, within such time immediately before or after the making of the election as is prescribed by the regulations; or

    • (c) an election to pay for any continuous period of full-time service in the reserve force of one year by a person who became a contributor by virtue of subsection 41(3), unless the person has elected under subsection 41(4) to repay that part of the annuity or pension, as during that period, the person was entitled to receive under this Act or the former Act.

  • 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 to elect to pay for part only of that period but only that part which is most recent in point of time.

  • Marginal note:Right to amend or revoke

    (4) An election under this Part may be amended by the elector, within the time prescribed by this Act 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 the elector during the subsistence of the election, as a consequence of his having so elected, as is prescribed by the regulations.

  • R.S., 1985, c. C-17, s. 8
  • 1992, c. 46, s. 37

Marginal note:Special procedures for certain elections

 When an election is made to count as pensionable service a period of service specified in clause 6(b)(ii)(L), (M) or (N), section 8 applies in the manner and to the extent set out in the regulations.

  • 1999, c. 34, s. 121

Marginal note:Manner of payment

  •  (1) Subject to this section, any amount required by subsection 7(1) to be paid by a contributor in respect of any period of service for which he has elected to pay shall be paid by him into the Superannuation Account

    • (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 are prescribed by the regulations,

    at his option.

  • Marginal note:Election after March 31, 2000

    (1.1) For the purposes of subsection (1), an amount required to be paid by a contributor pursuant to an election made after March 31, 2000 shall be paid into the Canadian Forces Pension Fund.

  • Marginal note:Unpaid instalments

    (2) Where a contributor who has elected under this Act or Part V of the former Act to pay for any period of service and has undertaken to pay for that period by instalments, ceases to be a member of the regular force 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 including any annuity or other benefit payable to him under this Act, until such time as all the instalments have been paid or the contributor dies, whichever occurs first.

  • Marginal note:Saving provision

    (3) Nothing in this Act shall be held to affect any right, privilege, obligation or liability that a person who elected to become a contributor under Part V of the former Act had under subsection 56(2) of that Act, immediately before March 1, 1960, but a contributor may, at any time before ceasing to be a member of the regular force, elect to surrender any right had by him under subsection 56(2) of that Act to pay for any period of service described therein in the manner authorized by that subsection, whereupon he is subject to subsections (1) and (2) of this section in all respects as though he had elected under this Act, at the time of the surrender of such right, to pay for that period.

  • Marginal note:Recovery of amounts due

    (4) When any amount payable by a contributor into the Superannuation Account or the Canadian Forces Pension Fund by reservation from pay and allowances 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 it became due, may be recovered in accordance with the regulations from any allowance payable under this Act 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 amounts so recovered shall be credited to the Superannuation Account or paid into the Canadian Forces Pension Fund and shall be deemed, for the purposes of the definition return of contributions in section 10, to have been paid into that Account or Fund by the contributor.

  • Marginal note:Recovery of annuity paid in error

    (5) 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 regulation, 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. C-17, s. 9
  • 1992, c. 46, s. 38
  • 1999, c. 34, s. 122

Benefits: Definitions, etc.

Marginal note:Definitions

 In this Act, except Part I.1,

annuity

annuity means an annuity computed in accordance with section 15; (annuité)

cash termination allowance

cash termination allowance[Repealed, 2003, c. 26, s. 7]

deferred annuity

deferred annuity means an annuity that becomes payable to the contributor at the time he reaches sixty years of age; (annuité différée)

immediate annuity

immediate annuity means an annuity that becomes payable to the contributor immediately on his becoming entitled thereto; (annuité immédiate)

recipient

recipient[Repealed, 2003, c. 26, s. 7]

return of contributions

return of contributions means a return of

  • (a) the amount paid by the contributor into the Superannuation Account or the Canadian Forces Pension Fund but not including any amount so paid pursuant to subsection 39(7) of the Public Service Superannuation Act or subsection 24(6) of the Royal Canadian Mounted Police Superannuation Act, and

  • (b) any amount paid by him or her into any other account or fund, together with interest, if any, that has been transferred to the Superannuation Account or the Canadian Forces Pension Fund,

to the extent that the amount remains to his or her credit in the Superannuation Account or the Canadian Forces Pension Fund, together with interest, if any, calculated pursuant to section 13; (remboursement de contributions)

transfer value

transfer value means a lump sum amount, representing the value of the contributor’s pension benefits, as determined in accordance with the regulations. (valeur de transfert)

  • R.S., 1985, c. C-17, s. 10
  • 1999, c. 34, s. 123
  • 2003, c. 26, s. 7
 
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