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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 IISupplementary Death Benefits (continued)

Contributions

Marginal note:Amount of contribution

 Every participant shall contribute to the Consolidated Revenue Fund at the rate of five cents per month for every two hundred and fifty dollars in the amount of the participant’s salary or, in the case of elective participants or participants who are absent from duty, such contribution as the regulations prescribe.

  • R.S., 1985, c. C-17, s. 65
  • 1992, c. 46, s. 53

Benefits

Marginal note:Payment of benefit

  •  (1) On the death of a participant, there shall be paid to the persons and in the manner specified in this Part, the amount of the basic benefit of the participant with respect to which the last contribution payable under this Part by the participant was calculated.

  • Marginal note:Benefits to certain participants continued

    (2) Notwithstanding subsection (1), in calculating the benefit payable under that subsection on the death of a person who was an elective regular force participant under Part II of the Public Service Superannuation Act immediately before August 1, 1966 and who continued to be an elective participant until the time of his death, basic benefit means the basic benefit as defined in subsection 47(1) of the Public Service Superannuation Act as it read immediately prior to August 1, 1966.

  • R.S., c. C-9, s. 35

Marginal note:To whom benefits paid

  •  (1) Subject to section 83, benefits shall be paid as follows:

    • (a) where a deceased participant has, pursuant to any regulations made under subsection 73(1), named his estate as his beneficiary or named another beneficiary who may be named under those regulations and the beneficiary survives the participant, to the beneficiary; and

    • (b) in any other case, to the estate of the participant or, if less than one thousand dollars, as the Minister may direct.

  • Marginal note:Transitional

    (2) Notwithstanding subsection (1), where, immediately prior to December 20, 1975, any benefit would, on the death of a participant, have become payable to his widow, the benefit shall remain payable, on his death, to his widow, unless

    • (a) she does not survive him;

    • (b) he names his estate as his beneficiary under any regulations made under paragraphs 73(1)(e) and (f); or

    • (c) he names another beneficiary under any regulations made under paragraphs 73(1)(e) and (f).

  • Marginal note:Exception

    (2.1) If it is established to the satisfaction of the Minister when the participant dies that the beneficiary or widow cannot be found, the benefit shall be paid to the estate or succession of the participant or, if less than one thousand dollars, shall be paid as the Minister may direct.

  • Marginal note:How benefits paid

    (3) Subject to any regulations made under paragraph 73(1)(g), a benefit shall be paid in a lump sum.

  • R.S., 1985, c. C-17, s. 67
  • 1999, c. 34, s. 159
  • 2003, c. 26, s. 29

Marginal note:Regular Force Death Benefit Account

  •  (1) There shall be an account in the accounts of Canada to be known as the Regular Force Death Benefit Account to which shall be credited the following:

    • (a) the amount of all contributions paid under section 65 by participants;

    • (b) an amount equal to the amount estimated by the President of the Treasury Board to be sufficient to cover the cost of the benefits that will become chargeable against the Account but not less than the aggregate of

      • (i) 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,

      • (ii) 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

      • (iii) the amount of the single premium determined under the schedule in respect of each participant in the case of whom the basic benefit in the amount of five thousand dollars referred to in paragraph (a) of the definition basic benefit in subsection 60(1), or the basic benefit in the amount of five hundred dollars referred to in paragraph (b) of that definition, applies without contribution under this Part by the participant therefor; and

    • (c) an amount representing interest on the balance from time to time to the credit of the Account, calculated in such manner and at such rates and credited at such times as the regulations provide.

    • (d) and (e) [Repealed, 1992, c. 46, s. 54]

  • Marginal note:How benefits to be charged

    (2) Benefits shall be paid out of the Consolidated Revenue Fund and shall be charged against the Regular Force Death Benefit Account.

  • R.S., 1985, c. C-17, s. 68
  • 1992, c. 46, s. 54

General

Marginal note:Elective participants

  •  (1) There shall be issued to elective participants a document in such form as the regulations prescribe as evidence that they are participants under this Part.

  • Marginal note:Idem

    (2) An elective participant ceases to be a participant if any contribution payable by him under this Part is not paid within thirty days after the due date thereof.

  • R.S., 1985, c. C-17, s. 69
  • 1992, c. 46, s. 55(F)

 [Repealed, 2003, c. 26, s. 31]

Marginal note:Valuation and assets reports

  •  (1) A valuation report and an assets report on the state of the Regular Force Death Benefit Account shall be prepared, filed with the Minister and laid before Parliament in accordance with the Public Pensions Reporting Act and as if the supplementary death benefit plan established by this Part were a pension plan established under an Act referred to in subsection 3(1) of that Act.

  • Marginal note:Review dates

    (2) For the purposes of subsection (1), the review date as of which an actuarial review of the Regular Force Death Benefit Account must be conducted for the purposes of the first valuation report is December 31 in the year that is four years after the day on which this subsection comes into force and, thereafter, the review dates must not be more than three years apart.

  • R.S., 1985, c. C-17, s. 71
  • 1992, c. 46, s. 56

Marginal note:Annual report

 The Minister shall lay before Parliament each year a report on the administration of this Part during the preceding fiscal year, including a statement showing the amounts that during such year were credited to or charged against the Regular Force Death Benefit Account.

  • R.S., c. C-9, s. 41

Marginal note:Regulations

  •  (1) The Governor in Council may make regulations for carrying the purposes and provisions of this Part into effect and, without restricting the generality of the foregoing, may make regulations

    • (a) prescribing the times as of which the reductions referred to in the definition basic benefit in subsection 60(1) shall be made;

    • (b) prescribing the manner and time of payment of contributions;

    • (c) prescribing the contributions to be made by elective participants and by participants who are absent from duty and prescribing the conditions on which participants who are absent from duty may continue to be participants;

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

    • (e) prescribing the manner and time of naming, changing or revoking beneficiaries under this Part;

    • (f) authorizing a contributor to name his estate as his beneficiary and prescribing classes of persons and organizations from which beneficiaries may be named for the purposes of this Part;

    • (g) authorizing payment, with the approval of the Minister, out of any benefit payable to the survivor, beneficiary or estate or succession of a deceased participant, of reasonable expenses incurred for the maintenance, medical care or burial of the participant;

    • (h) respecting the rates at which interest is to be credited to the Regular Force Death Benefit Account under paragraph 68(1)(c), the manner in which it shall be calculated and the times at which it shall be credited to the Account;

    • (i) specifying, for the purposes of this Part, the circumstances under which a person’s service in the regular force shall be deemed to be substantially without interruption;

    • (j) respecting the determination, for the purposes of this Part, of the effective date on which a person shall be deemed to have become or to have ceased to be a member of the regular force;

    • (k) prescribing the nature of the evidence required to establish proof of age or marital status for the purposes of this Part, the time within which that evidence shall be provided and the consequences of any failure to provide that evidence within that time; and

    • (l) [Repealed, 1999, c. 34, s. 161]

    • (m) prescribing forms for the purposes of this Part.

  • Marginal note:Application of section 36

    (2) Section 36, except subsection (1) thereof, applies, with such modifications as the circumstances require, to this Part.

  • R.S., 1985, c. C-17, s. 73
  • 1992, c. 46, s. 57
  • 1999, c. 34, s. 161

PART IIISupplementary Benefits

Marginal note:Definitions

 In this Part,

contributor

contributor[Repealed, 1999, c. 34, s. 162]

pay

pay, with reference to a contributor to whom the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, applies, has the same meaning as in subsection 37(1) of that Act; (solde)

pension

pension means any pension, annual allowance or annuity payable under Part I; (pension)

recipient

recipient means

  • (a) a person who is in receipt of a pension and who has reached sixty years of age,

  • (b) a person who is in receipt of a pension and who, not having reached sixty years of age, is disabled,

  • (c) [Repealed, 2003, c. 26, s. 33]

  • (d) a person who, not having reached sixty years of age, is in receipt of a pension based on not less than

    • (i) twenty-six years of pensionable service, in the case of a person who has reached fifty-nine years of age but has not reached sixty years of age,

    • (ii) twenty-seven years of pensionable service, in the case of a person who has reached fifty-eight years of age but has not reached fifty-nine years of age,

    • (iii) twenty-eight years of pensionable service, in the case of a person who has reached fifty-seven years of age but has not reached fifty-eight years of age,

    • (iv) twenty-nine years of pensionable service, in the case of a person who has reached fifty-six years of age but has not reached fifty-seven years of age, or

    • (v) thirty years of pensionable service, in the case of a person who has reached fifty-five years of age but has not reached fifty-six years of age, or

  • (e) a person who is in receipt of the pension by reason of being a survivor or a child. (prestataire)

  • R.S., 1985, c. C-17, s. 74
  • 1992, c. 46, s. 58
  • 1999, c. 34, s. 162
  • 2003, c. 26, s. 33

 [Repealed, 1999, c. 34, s. 163]

Marginal note:Contributions for elective service

  •  (1) A contributor who elects, pursuant to section 6, 42 or 43, to count as pensionable service any period of elective service specified in those sections, or any portion of that service, that is after March 31, 1970 but before January 1, 2000 is required to contribute to the Superannuation Account or the Canadian Forces Pension Fund in respect of it, in addition to any other amount required under this Act, an amount calculated in the manner and in respect of the pay described in those sections

    • (a) in the case of any period of elective service or portion of such a period that is after March 31, 1970 and before January 1, 1977, at the rate of one-half of one per cent of the contributor’s pay; and

    • (b) in the case of any period of elective service or portion of such a period that is after December 31, 1976 and before January 1, 2000 at the rate of one per cent of the contributor’s pay.

  • Marginal note:Manner of payment

    (2) Subsections 9(1), (2) and (4) apply, with such modifications as the circumstances require, in respect of amounts required to be paid under subsection (1).

  • R.S., 1985, c. C-17, s. 76
  • 1992, c. 46, s. 58
  • 1999, c. 34, s. 164

Marginal note:Benefit payable

 Subject to this Part, a supplementary benefit is payable to every recipient.

  • R.S., 1985, c. C-17, s. 77
  • 1992, c. 46, s. 58

Marginal note:Calculation of benefit

  •  (1) The supplementary benefit payable to a recipient for a month in any year shall be calculated with reference to the retirement year of the recipient and shall be equal to the amount of the supplementary retirement benefit that would be payable with respect to the recipient’s pension under section 4 of the Supplementary Retirement Benefits Act if that Act applied to the recipient.

  • Marginal note:Exception for first year benefits received

    (2) The supplementary benefit payable to a recipient for a month in the year immediately following the recipient’s retirement year is equal to the product obtained by multiplying

    • (a) the amount of the supplementary benefit that would, but for this section, be payable to the recipient for that month

    by

    • (b) the ratio that the number of complete months that remained in the retirement year after the retirement month bears to twelve.

  • Marginal note:Determination of retirement year or month

    (3) For the purposes of this section,

    • (a) the retirement year or retirement month of a person to or in respect of whom or in respect of whose service a pension is payable, other than a person referred to in paragraph (b), is the year or month, as the case may be, in which, for the purposes of this Act, that person most recently ceased to be a member of the regular force; and

    • (b) the retirement year or retirement month of a person who is in receipt of a pension by reason of being a survivor or a child, is the retirement year or retirement month, as the case may be, of the person in respect of whom or in respect of whose service the pension is payable.

  • Marginal note:No decrease in amount of supplementary benefit

    (4) Notwithstanding subsection (1) but subject to section 79, the aggregate of the amount of the supplementary benefit and the pension that may be paid to a recipient for a month in any year shall not be less than the aggregate of the amount of the supplementary benefit and the pension that was or may be paid to that recipient for any month in the year next before that year.

  • Marginal note:Minimum guaranteed amount

    (5) Despite subsections (1), (2) and (4) but subject to section 79, the amount of the supplementary benefit that may be paid for a month in any year to a recipient shall not be less than an amount equal to the difference obtained by subtracting the amount of the pension that may be paid to the recipient for that month in that year from the aggregate of the supplementary benefit and the maximum pension that would have been payable to that recipient for that month in that year, otherwise than pursuant to this section, if the retirement month of the retirement year of the recipient had been that month in such year as is determined by

    • (a) the Governor in Council, in the case of a person to or in respect of whom the pension is payable on ceasing to hold an office to which the person was appointed by the Governor in Council; or

    • (b) the Treasury Board, in the case of a person other than a person described in paragraph (a).

  • R.S., 1985, c. C-17, s. 78
  • 1992, c. 46, s. 58
  • 1999, c. 34, s. 165
  • 2003, c. 26, s. 35
 
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