Short Title

1 These Regulations may be cited as the Public Service Superannuation Regulations.

Superannuation

Interpretation

2 In this Part,

Act

Act, means the Public Service Superannuation Act; (Loi)

a(f) Ultimate

a(f) Ultimate and a(f) and a(m) Ultimate Tables mean the tables so entitled appearing in the “Mortality of Annuitants 1900-1920” published on behalf of the Institute of Actuaries and The Faculty of Actuaries in Scotland, 1924; (Tables a(f) Ultimate et a(f) and a(m) Ultimate)

department

department includes any portion of the executive government of Canada, the Senate and House of Commons, the Library of Parliament and any board, commission, corporation or portion of the public service of Canada specified in Schedule I to the Act; (ministère)

deputy head

deputy head includes the chairman, president or other chief executive officer of a department; (sous-ministre)

employee

employee includes an officer and clerk. (employé)

• 3 (1) For the purpose of the definition active service in the forces in subsection 2(1) of the Act,

  active service

  active service means full-time service as a member of

  • (a) a component of the naval, army or air forces of Canada while that component was on active service having been placed on active service by the Governor in Council pursuant to the Militia ActFootnote ¹, or

    • Return to footnote ¹Repealed by S.C. 1950, c. 43, s. 250.

  • (b) a component of the naval, army or air forces of Her Majesty other than the forces specified in paragraph (a), or any of the Allies of Her Majesty, while members of that component were subject to service in a theatre of war; (activité de service)

  veterans’ hospital

  veterans’ hospital means, with respect to any person, any place where that person underwent, on an in-patient basis or on an out-patient basis with allowances, treatment authorized by the Department of Veterans Affairs, the Department of Pensions and National Health or the Department of Soldiers’ Civil Re-establishment. (hôpital d’anciens combattants)

• (2) For the purposes of the Act,

  an employee engaged locally outside Canada

  an employee engaged locally outside Canada means a person engaged outside Canada for services outside Canada with the exception of any such person who

  • (a) is appointed to a continuing position during pleasure in accordance with the Public Service Employment Act, or

  • (b) is appointed in accordance with any executive authority and who was, immediately prior to January 1, 1954, a contributor to the Superannuation Account; (employé recruté sur place à l’étranger)

  full-time

  full-time, in respect of a person employed in the Public Service, means

  • (a) where normal hours of work per week are established for employees in the occupational group of which the person is a member, engaged to work for the greater of the normal hours of work per week so established and 30 hours per week,

  • (b) where no normal hours of work per week are established for employees in the occupational group of which the person is a member, engaged to work 37.5 hours per week, or

  • (c) employed concurrently in more than one part-time position where the aggregate of the quotients of A ÷ B, calculated in respect of each such position, is equal to or greater than one,

    where, in respect of each position,

    A

    is the average number of hours per week for which the person is engaged to work, and

    B

    is the normal hours of work per week established for full-time employees in the occupational group of which the person is a member, or

  • (d) except for the purposes of subsection 5(1) of the Act, in respect of employment before July 4, 1994, appointed as a commissioner under Part I of the Inquiries Act or to a position in respect of which the person has been granted the powers of such a commissioner; (plein temps)

  part-time employee

  part-time employee means a person employed in the Public Service who is engaged to work, on average, for a total of at least 12 hours per week, in all positions in which the person is employed, but who is not a full-time employee; (employé à temps partiel)

  seasonal employee

  seasonal employee means,

  • (a) in respect of employment before July 4, 1994, a person who

    • (i) was certified in accordance with the Public Service Employment Act to be a seasonal employee, or

    • (ii) was appointed, at a stated annual salary, to perform duties for a period of less than 12 months in successive years of employment, other than a person who was appointed as a teacher at a school established under the Indian Act or an ordinance of the Northwest Territories,

    but for the purposes of paragraph 5(1)(b) of the Act, does not include a person who, immediately prior to becoming a person described in subparagraph (i) or (ii), was a person who was required to contribute under subsection 5(1) of the Act, and

  • (b) in respect of employment after July 3, 1994, a person employed in the Public Service who in each year has one or more scheduled periods of lay-off of at least three consecutive months; (employé saisonnier)

  sessional employee

  sessional employee means a person who

  • (a) is an employee of either House or of both Houses of Parliament, and

  • (b) is employed for one or more sessions of Parliament,

  but, for the purpose of paragraph 4(1)(f) of the Act, does not include a person who, immediately prior to becoming a person to whom paragraph (a) or (b) applies, was a person who was required to contribute under subsection 4(1) of the Act. (employé de session)

• (3) For the purposes of the definition salary in subsections 3(1) and 47(1) of the Act, the basic pay of a part-time employee is

  • (a) where the part-time employee works less than the average number of hours per week for which the employee is engaged to work, the remuneration that the employee would have received if the employee had worked that average number of hours; and

  • (b) in any other case, the remuneration received by the employee in respect of the average number of hours per week for which the employee is engaged to work.

• (4) [Repealed, SOR/94-483, s. 1]

3.1 Persons employed in the Caucus Research Bureaus of the House of Commons are hereby prescribed as a category of employees for the purpose of paragraphs 2(1.1)(b) of the Act.

• 4 (1) For the purposes of paragraph 4(2)(b) of the Act, the kind of superannuation or pension benefit therein referred to is one that

  • (a) is granted under the Judges Act;

  • (b) is payable out of the Consolidated Revenue Fund or out of any account or fund in the accounts of Canada other than the Superannuation Account or the Government Annuities Account, or out of a superannuation or pension fund or plan pursuant to which contributions have been paid out of the Consolidated Revenue Fund in respect of employees engaged locally outside of Canada, and that

    • (i) is related in amount to the period of service that may be counted by the person to whom the superannuation or pension benefit is payable, and

    • (ii) is payable in instalments during the lifetime of the recipient and thereafter if the superannuation or pension plan so provides; or

  • (c) is payable, pursuant to the pension or superannuation provisions of a board, commission or corporation that is, or may hereafter be, specified in Schedule A of the Act, out of any account or fund not in the Consolidated Revenue Fund, and that

    • (i) is related in amount to the period of service that may be counted by the person to whom the superannuation or pension benefit is payable, and

    • (ii) is payable in instalments during the lifetime of the recipient and thereafter if the superannuation or pension plan so provides.

• (2) For the purposes of paragraph 7(2)(a) of the Act, the kind of superannuation or pension benefit therein referred to is one that

  • (a) is provided in whole or in part as a result of contributions, grants or other payments made by the employer;

  • (b) is related in amount to the period of service that may be counted by the person to whom the superannuation or pension benefit is payable; and

  • (c) is payable in instalments during the lifetime of the recipient and thereafter if the superannuation or pension plan so provides.

• (3) Notwithstanding subsection (2), where a contributor is receiving or will be entitled to receive a superannuation or pension benefit based upon a portion of a period of service in pensionable employment and the benefit cannot be surrendered by the contributor, only the portion of the period of service upon which the benefit is based shall be deemed to fall within the provisions of that subsection, and for that purpose

  • (a) the portion of the period of service shall be related to and deemed to be a period of service, regardless of how it is calculated by the employer;

  • (b) the Minister shall determine the length of the period of service on the basis of information received from the employer; and

  • (c) the period of service determined by the Minister shall be deemed to be that portion of the period of such service that is earliest in time.

Contributions to the Superannuation Account

Payments by Instalments

• 5 (1) Where a contributor has elected to pay in instalments in respect of any period of service for which he has elected to pay into the Superannuation Account

  • (a) the first instalment shall be due and payable at the end of the month in which the election made by the contributor has been received by the Minister or by a person designated by the Minister pursuant to paragraph 14(1)(b) and succeeding instalments shall be payable monthly thereafter during the life of the contributor in equal amounts, except with respect to the last instalment which may be less in amount than the preceding instalments,

    • (i) the total number of instalments to be fully paid prior to the time when the contributor reaches 65 years of age if the first instalment is due and payable prior to the time the contributor reaches 45 years of age, and

    • (ii) the total number of instalments to be fully paid within a period of 20 years if the first instalment is due and payable subsequent to the time the contributor reaches 45 years of age,

    computed in accordance with Canadian Life Table No. 2 (1941), Males or Females, as the case may be, with interest at the rate of four per cent per annum;

  • (b) he may from time to time amend his payment plan to provide for payment of the instalments still to be paid

    • (i) by a lump sum,

    • (ii) by larger monthly instalments on a basis similar to that described in paragraph (a) calculated as of the date of the amendment, or

    • (iii) by a lump sum and monthly instalments on a basis similar to that described in paragraph (a) calculated as of the date of the amendment and payable within the same or a lesser period than that previously arranged under paragraph (a); and

  • (c) in the case of an election involving more than one type or period of service where one or more of those periods is found to be invalid, he may reduce the payment to the minimum required for the valid period or periods of service so long as the period within which he pays for the said valid service is not lengthened.

• (2) Where a contributor defaults in respect of an instalment payable by him, the Minister shall forthwith demand payment from the contributor of the amount in default (except that where a contributor is on leave of absence without pay the Minister shall not make such a demand until he ceases to be on leave of absence without pay) and thereupon the amount in default, with interest as provided in subsection (7) to the date of demand, shall be payable,

  • (a) in a lump sum immediately, or

  • (b) in monthly instalments for the lesser of

    • (i) the life of the contributor, or

    • (ii) the remainder of the period during which instalments under subsection (1) are to be paid,

  as the contributor elects, the value of which, calculated as of the date of election of the contributor under this subsection, in accordance with Canadian Life Table No. 2 (1941), Males or Females, as the case may be, with interest at the rate of four per cent per annum, is the amount that is in default with interest to the date of demand; and if the contributor does not elect within 30 days from the date of the demand, he shall be deemed to have chosen the method specified in paragraph (b).

• (3) A contributor to whom subsection (2) applies, in lieu of making an election under that subsection, may, before the expiration of the 30-day period mentioned therein, elect, subject to the approval of the Minister, to pay the instalments in default, with interest (notwithstanding subsection (7)) at the rate of four per cent per annum from the due date of each defaulted instalment until payment thereof, over a period equal to the period that the contributor is in default, such period to commence

  • (a) 30 days after the end of the period during which the contributor is paying the contributions mentioned in subsection (1) that have not been in default, or

  • (b) the last day of the month in which the contributor makes an election under this subsection,

  whichever is later; and if the contributor dies before all of the said instalments, together with interest as provided herein, are paid, the unpaid instalments, together with interest as provided herein, continue to be payable by the contributor into the Superannuation Account.

• (4) Where a contributor has elected to pay an amount in the manner prescribed in paragraph 7(6)(a) of the Act and the amount has not been paid by the contributor within a period of 30 days of the making of the election, the contributor shall be deemed to have elected to pay the said amount or the balance of the said amount then owing, as the case may be, by instalments calculated in accordance with subsection (1).

• (5) Where a contributor ceases to be employed in the Public Service and becomes entitled to any benefits under the Act or is granted any benefit under the Superannuation Act before the amount payable by him under this section is paid, recovery may be made at any time by retention by way of deduction or set-off out of the benefit payable to the contributor

  • (a) in the case of a lump sum benefit, by a lump sum immediately, or

  • (b) in the case of any benefit other than a lump sum benefit

    • (i) by a lump sum immediately, or

    • (ii) by monthly instalments for the lesser of

      • (A) the life of the contributor, or

      • (B) the remainder of the period during which instalments under this section are to be paid,

  as the contributor elects, the value of which, calculated in accordance with Canadian Life Table No. 2 (1941), Males or Females, as the case may be, as of the date on which the contributor ceased to be employed, is the amount payable by him under this section with interest at the rate of four per cent per annum.

• (6) Where at the death of a contributor any amount payable by him into the Superannuation Account is due and payable and is not paid, the Minister shall, if the amount with interest as provided in this section is not forthwith paid by the personal representative of the contributor, demand payment from the widow and children, or one or more of them, of the contributor, to whom an allowance is payable under the Act and if the amount which is due and payable with interest to the date of demand is not paid, it may be recovered at any time and, without prejudice to any other recourse available to Her Majesty with respect to the recovery thereof, recovery may be made at any time by retention, by way of deduction or set-off out of the allowance payable to the widow and children, or one or more of them,

  • (a) in a lump sum immediately, or

  • (b) in instalments for a term specified by the Minister,

  as the recipient elects, with interest at the rate of four per cent per annum.

• (7) Subject to subsection (8), where an amount that is payable by a contributor or a recipient is paid after the day on which it is due, there shall, in addition, be payable interest on that amount at the rate of four per cent per annum from the due date until the day on which it is paid.

• (8) Notwithstanding anything in this section,

  • (a) where the contributor or his personal representative or the recipient pays in full an amount that is due under this section before the day on which demand is made in accordance with this section for payment of the amount due, interest is not payable thereon;

  • (b) where, after a demand is made by the Minister under this section for payment of an amount including interest, that amount is paid in full before the expiration of 30 days from the date of demand, interest is not payable under subsection (7) with respect thereto; and

  • (c) where a contributor has authorized or directed that the amount payable by him under this section be deducted from moneys payable to him by or on behalf of Her Majesty and the contributor is in default because those deductions have not been made, interest is not payable under subsection (3) or subsection (7) on an amount equal to the deductions that have not been so made.

• (9) For the purposes of this section, a demand by the Minister for payment of an amount is deemed to have been made on the day on which a letter, demanding payment, signed by or on behalf of the Minister, and addressed to the contributor or recipient, as the case may be, is placed in the mail.

• (10) Nothing in this section prohibits a person from paying at any time before it is due any amount payable by him, or that is deductible from his benefit, under this section.

• (11) Where a contributor has elected to pay in instalments in respect of any period of service for which he has elected to pay to the Superannuation Account and any of the monthly instalments payable under the payment plan, with the exception of the last instalment, is less than $1, the Minister may amend the payment plan in such manner so as to provide that each monthly instalment, except the last instalment, shall be $1.

Maximum Salary

5.1 For the purposes of paragraph 5(6)(b) of the Act, the annual rate of salary is equal to the amount determined by the following formula and rounded to the next highest multiple of $100:

Recovery of Allowances Paid in Error

• 6 (1) Where an amount has been paid in error under the Act to any person on account of any annuity or annual allowance, the Minister shall forthwith demand payment from that person of an amount equal to the amount paid in error.

• (2) A person from whom payment of an amount has been demanded by the Minister pursuant to subsection (1) shall, within 30 days from the day on which the demand is made

  • (a) pay that amount to the Minister in one lump sum, or

  • (b) arrange to pay the amount to the Minister in monthly instalments to be deducted from his annuity or annual allowance for the lesser of

    • (i) the life of that person, or

    • (ii) the period required to pay the amount in monthly instalments equal to 10 per cent of the gross monthly amount of any annuity or annual allowance payable to that person under the Act,

  as that person may elect, calculated as of the date of his election, in accordance with Canadian Life Table No. 2 (1941), Males or Females, as the case may be.

• (3) Where a person referred to in subsection (2) does not elect within 30 days from the day on which the demand for payment is made, he shall be deemed to have chosen the method of payment specified in paragraph (b) of that subsection.

• (4) Any person in respect of whom deductions are made under this section may, at any time

  • (a) pay the amount then owing in one lump sum; or

  • (b) arrange to pay the amount then owing

    • (i) by larger monthly instalments on a basis similar to that described in paragraph (2)(b), or

    • (ii) by a lump sum payment and monthly instalments on a basis similar to that described in paragraph (2)(b) and payable within the same or a lesser period than that originally used.

• (5) Where, pursuant to this section, deductions are to be made from the gross monthly amount of an annuity or annual allowance, the first deduction therefrom shall be made in the month following the month in which the 30-day period prescribed in subsection (2) expires, and succeeding deductions shall be made monthly thereafter in equal amounts during the life of the person to whom the annuity or annual allowance is payable or until the amount demanded by the Minister pursuant to subsection (1) has been paid, except with respect to the last instalment which may be less in amount than the preceding instalments.

• (6) Notwithstanding subsection (2), where the monthly deductions referred to therein would, in the opinion of the Minister, cause financial hardship to the person to whom the annuity or annual allowance is payable, the Minister may direct that lesser monthly deductions be made but such deductions shall not in any case be less than five per cent of the gross monthly amount of annuity or annual allowance, or $1, whichever is the greater.

• (7) Notwithstanding subsection (5), where the Minister directs, pursuant to subsection (6), that lesser monthly deductions be made, such deductions shall be continued until the amount then owing is paid in full and if the person in respect of whom the deductions are made dies before the amount is paid in full, the balance remaining unpaid shall, if the Minister so directs, be recovered from any further benefits payable under the Act in respect of that person.

• (8) The provisions of subsections 5(9) and (10) apply to this section.

• 6.01 (1) Where, under the Act, an amount has been paid in error to a person in respect of a supplementary benefit, the Minister shall immediately demand payment from that person of that amount.

• (2) If a person from whom payment of an amount has been demanded pursuant to subsection (1) has not paid the amount within 30 days after the day on which the demand is made, the Minister may deduct the amount from the person’s annuity, annual allowance or supplementary benefit, in approximately equal monthly instalments each of which is equal to two per cent of the gross monthly amount of the annuity or annual allowance, as the case may be.

• (3) A person in respect of whom deductions are made under subsection (2) may, at any time,

  • (a) pay the amount then owing in one lump sum;

  • (b) arrange to have the amount of the monthly instalments increased; or

  • (c) make a partial payment and arrange to have the remaining amount owing deducted in approximately equal monthly instalments, over a period equal to or less than the period over which instalments would otherwise be payable under that subsection.

• (4) Where deductions are to be made pursuant to this section, the first deduction shall be made in the month following the month in which the 30 day period referred to in subsection (2) ends, and further deductions shall be made in each month thereafter until the amount owing has been paid in full.

• (5) Subsections 5(9) and (10) apply in respect of a demand by the Minister or an amount payable under this section.

Deductions

• 6.1 (1) Where the surviving spouse of a contributor has received an amount set out in subsection 25(2) of the Act, as that provision read prior to June 29, 1989, the Minister shall, in accordance with subsections (2) and (4), deduct an equivalent amount from the surviving spouse’s annual allowance payments made pursuant to section 34 of the Statute Law (Superannuation) Amendment Act.

• (2) The deductions taken pursuant to subsection (1)

  • (a) shall be equal to 10 per cent of the gross amount of the annual allowance payable to the surviving spouse, except that the last deduction taken may be less than the preceding deductions;

  • (b) shall be taken from each payment, commencing on the date on which this section comes into force; and

  • (c) shall end on the date of the earlier of the following occurrences, namely,

    • (i) the death of the surviving spouse, and

    • (ii) the full repayment of the amount referred to in subsection (1).

• (3) A surviving spouse from whose annual allowance deductions are taken pursuant to this section may, at any time, repay the amount referred to in subsection (1) by making

  • (a) a lump sum payment;

  • (b) monthly payments in an amount greater than 10 per cent of the gross monthly amount of the person’s annual allowance; or

  • (c) both a lump sum payment and monthly payments paid over a period equal to or less than that originally scheduled.

• (4) Where deductions taken in the manner set out in subsection (2) would cause financial hardship to the surviving spouse, the Minister may reduce the deductions taken but such deductions shall not in any case be less than five per cent of the gross monthly amount of the annual allowance, or $1, whichever is greater.

Part-time Employment

6.2 For the purposes of sections 5.1 and 5.2 and paragraph 8(2)(b.1) of the Act, of the definitions full-time and part-time employee in subsection 3(2) and of subsection 3(3) and sections 6.6, 6.7 and 30.1 to 30.3, the average number of hours per week for which a part-time employee is engaged to work is

• (a) where the employee is engaged to work the same number of hours each week in one or more positions, the total of those hours; and

• (b) where the employee is not engaged to work the same number of hours each week,

  • (i) where the employee works according to a regular work cycle with scheduled hours of work, the total number of the scheduled hours of work during a work cycle divided by the number of weeks in the cycle, and

  • (ii) in any other case, the total number of the scheduled hours of work during a three-month period divided by the number of weeks in the period.

• 6.3 (1) A person referred to in section 5.2 of the Act may elect, pursuant to that section, to contribute to the Superannuation Account on or before the latest of

  • (a) July 4, 1996,

  • (b) six months after the day on which a written notice is sent to the person stating that the person is eligible to make such an election, and

  • (c) where the person was absent on leave without pay on July 4, 1994, six months after the day on which the person returns to duty.

• (2) Where it has been established that a person referred to in subsection (1) received, from a person employed in the Public Service whose ordinary duties included the giving of advice respecting the application of the Act, erroneous or misleading advice regarding the time within which an election under section 5.2 of the Act may be made or regarding the application of the Act or these Regulations to a part-time employee, the Minister shall send to the person who received the information a written notice containing the correct information and stating that the person is entitled to make the election within the time limit specified in subsection (3).

• (3) Notwithstanding subsection (1), the person who receives a notice in accordance with subsection (2) may make an election not later than three months after the day on which the notice is sent.

• 6.4 (1) Subject to subsection (3), a person may revoke an election made under section 5.2 of the Act where it has been established that the person received, from a person employed in the Public Service whose ordinary duties included the giving of advice respecting the application of the Act, erroneous or misleading advice regarding the application of the Act or these Regulations to a part-time employee.

• (2) Where it has been established that a person has received erroneous or misleading advice as described in subsection (1), the Minister shall send to that person a written notice containing the correct information and that the person is entitled to make the election within the time limit specified in subsection (3).

• (3) The person shall notify the Minister in writing of the revocation of the election within three months after the day on which the notice referred to in subsection (2) is sent.

6.5 Notwithstanding subsection 8(3) of the Act, a contributor who is entitled to elect under Part I of the Act may elect to pay

• (a) for any part of a period of part-time service; and

• (b) for a period of full-time service that occurred prior to a period of part-time service.

• 6.6 (1) Subject to subsection (3), a contributor referred to in subsection 7(1.1) of the Act who makes an election in respect of a period of service referred to in that subsection, other than a period of service in respect of which the contributor has elected pursuant to clause 6(1)(b)(iii)(I.1) of the Act, within one year after becoming a contributor under the Act is required to contribute to the Superannuation Account an amount equal to the total of

  • (a) in respect of any period of service that is full-time service, the amount that the contributor would have been required to contribute under subsection 7(1) of the Act on the basis of a salary equal to

    • (i) where the contributor was employed on a full-time basis on the most recent occasion on which the contributor became a contributor under the Act, the salary authorized to be paid to the contributor on that occasion, and

    • (ii) where the contributor was employed on a part-time basis on the most recent occasion on which the contributor became a contributor under the Act, the salary that would have been payable to the contributor if the contributor had been a full-time employee on that occasion, and

  • (b) in respect of each period of service that is part-time service, the amount that the contributor would have been required to contribute under paragraph 7(1)(e) of the Act on the basis of a salary equal to the amount determined by the formula

    A × B

    where

    A

    is

    • (i) where the contributor was employed on a full-time basis on the most recent occasion on which the contributor became a contributor under the Act, the salary authorized to be paid to the contributor on that occasion, and

    • (ii) where the contributor was employed on a part-time basis on the most recent occasion on which the contributor became a contributor under the Act, the salary that would have been payable to the contributor if the contributor had been a full-time employee on that occasion,

    B

    is the aggregate of the amounts determined for each part-time position in which the contributor was engaged to work during the period by the formula

    C/D

    where, in respect of each position,

    C

    is the average number of hours per week for which the contributor was engaged to work, and

    D

    is the normal hours of work per week established for full-time employees in the occupational group of which the employee was a member.

• (2) A contributor referred to in subsection 7(1.1) of the Act who makes an election in respect of a period of service referred to in that subsection, other than a period of service in respect of which the contributor has elected pursuant to clause 6(1)(b)(iii)(I.1) of the Act, more than one year after becoming a contributor under the Act is required to contribute to the Superannuation Account an amount calculated in accordance with subsection (1)

  • (a) where the contributor was employed on a full-time basis at the time the contributor made the election, on the basis of the salary authorized to be paid to the contributor at the time of the election; and

  • (b) where the contributor was employed on a part-time basis at the time the contributor made the election, subject to subsection (3), on the basis of the salary that would have been payable to the contributor if the contributor had been a full-time employee at the time of the election.

• (3) For the purposes of subsections (1) and (2), where at a time referred to in subparagraph (1)(a)(ii), subparagraph (ii) of variable “A” in paragraph (1)(b) or paragraph (2)(b) a contributor was a part-time employee employed concurrently in two or more positions, the contributor’s salary shall be the total of the amounts determined for each such position by the formula

  A × B/C

  where

  A

  is the salary that would have been payable to the contributor if the contributor had been employed on a full-time basis;

  B

  is the average number of hours per week for which the contributor was engaged to work in the position; and

  C

  is the total of the average number of hours for which the contributor was engaged to work in all positions.

6.7 A contributor is required to contribute to the Superannuation Account, in respect of a period of service referred to in clause 6(1)(b)(iii)(I.1) of the Act, an amount equal to the amount that the contributor would have been required to contribute under paragraph 7(1)(e) of the Act on the basis of a salary equal to the amount determined by the formula

While Absent on Leave Without Pay

• 7 (1) Subject to subsection 5.3(2) of the Act and subsections (2) and (3), a contributor who is absent from the Public Service on leave without pay is required to contribute to the Superannuation Account

  • (a) in respect of the first three consecutive months of any such absence, the amount required to be paid by that contributor pursuant to subsection 5(1) and section 65 of the Act had the contributor not been absent; and

  • (b) in respect of any portion of the period of absence subsequent to the portion referred to in paragraph (a), twice the amount required to be paid by that contributor pursuant to subsection 5(1) and section 65 of the Act had the contributor not been absent.

• (2) Subject to subsection 5.3(2) of the Act, where a contributor is absent from the Public Service on leave without pay and

  • (a) the deputy head of the employing department certifies to the Minister that the contributor is absent

    • (i) for the purpose of undergoing training or instruction that is advantageous to the department,

    • (ii) by reason of illness or injury,

    • (iii) because of the pregnancy of the contributor,

    • (iv) for the purpose of serving with a board, commission or agency that is an agent of Her Majesty in right of Canada but not part of the Public Service,

    • (v) for the purpose of serving with any organization, including a government other than the Government of Canada, but not including a Public Service bargaining agent or a credit union, and the service of that contributor with that organization is to the advantage of the department or is being performed at the request of the Government of Canada,

    • (vi) for the purpose of serving in the Canadian Armed Forces, or

    • (vii) because of personal needs for a period not exceeding three months and leave for personal needs was approved by the appropriate authority, or

  • (b) is during that absence an employee engaged locally outside Canada by Her Majesty in right of Canada,

  the amount that the contributor is required to contribute to the Superannuation Account in respect of the period of that absence is the amount that would have been payable pursuant to sections 5 and 65 of the Act had the contributor not been absent.

• (3) Subject to subsection 5.3(2) of the Act, where a contributor is absent from the Public Service on leave without pay

  • (a) because of the birth of a child of the contributor,

  • (b) in order to carry out parental responsibilities in respect of the acceptance of custody of a child for adoption, or

  • (c) to provide a child of the contributor with care and custody,

  and the deputy head of the employing department certifies to the Minister that the contributor is on leave without pay for that reason, the contributor shall pay into the Superannuation Account, in respect of any portion of the period of absence that falls within the 52 week period following the day of birth of a child of the contributor or the day of adoption of a child by the contributor, the amount that the contributor would have had to pay pursuant to sections 5 and 65 of the Act had the contributor not been absent.

• 7.1 (1) A contributor who is absent from the Public Service on leave without pay is deemed to have received, during that absence, a salary equal to the salary that would have been authorized to be paid to the contributor had the contributor not been absent.

• (2) Where a contributor’s salary is calculated for the purposes of subsection (1), any salary increase that would have been paid to the contributor if the contributor had not been absent on leave without pay shall apply, except in a case where the collective agreement or another authority governing the contributor’s working conditions provides otherwise.

• 7.2 (1) Subject to subsections (1.1) and (2), an amount payable by a contributor under section 7 shall be paid

  • (a) in a lump sum, within 30 days after the contributor’s return to duty in a position in respect of which the contributor is required under section 5 or 65 of the Act to contribute to the Superannuation Account and in a capacity other than on leave without pay from another position in the Public Service; or

  • (b) in approximately equal instalments, by reservation from the contributor’s salary, over a period beginning on the contributor’s return to duty in a position and capacity referred to in paragraph (a) and equal to twice the period of leave in respect of which the contributor is required to contribute under section 7.

• (1.1) Where a contributor who is paying an amount by instalments pursuant to paragraph (1)(b) in respect of an absence commences another absence from the Public Service on leave without pay before all of the instalments have been paid,

  • (a) payment of the unpaid instalments is deferred until the contributor returns to duty in a position and capacity referred to in subsection (1); and

  • (b) an amount equal to the aggregate of the amount of the unpaid instalments and the amount payable under section 7 in respect of the latest absence is payable in the manner set out in subsection (1), except that the period referred to in paragraph (1)(b) shall be equal to the total of the period over which the unpaid instalments were to have been deducted and twice the period of the latest leave of absence in respect of which the contributor is required to contribute under section 7.

• (2) A contributor shall pay to the Minister the amount payable pursuant to section 7 in advance of each year or each quarter of a period of absence of the contributor in respect of that year or quarter where the contributor is

  • (a) on loan from the Government of Canada to the government of a foreign country;

  • (b) serving as a full-time paid official of a Public Service bargaining agent;

  • (c) serving as a full-time paid official of a credit union; or

  • (d) serving with an international organization, and not a contributor as described in section 7.3.

• (3) Where, on returning to duty, a contributor described in subsection (2) has not paid all of the amount that is required to be paid pursuant to section 7, the contributor shall pay the balance remaining to the Minister in a lump sum within 30 days after the contributor’s return to duty or by reservation in equal instalments for a period beginning on the contributor’s return to duty and not exceeding the period in respect of which advance payments were to have been made under that subsection.

• (4) Where an amount payable by a contributor pursuant to section 7 is unpaid at the time the contributor ceases to be employed in the Public Service, that amount shall be paid out of any benefit that is or becomes payable under the Act to or in respect of the contributor

  • (a) where the benefit is an annuity, annual allowance or supplementary benefit,

    • (i) by reservation from the monthly instalment of the benefit of an amount equal to the amount of any instalment otherwise payable under this section or 30 per cent of the gross amount of the monthly instalment, whichever is the lesser, or

    • (ii) if the recipient so elects, in a lump sum immediately on the benefit becoming payable; or

  • (b) in the case of any benefit other than a benefit described in paragraph (a), in a lump sum immediately on the benefit becoming payable.

• (5) Where an amount payable by a contributor pursuant to section 7 is unpaid at the time of death of the contributor, that amount may be recovered, under subsection 8(8) of the Act, from any allowance payable under Part I of the Act to the surviving spouse and children of the contributor at the option of the recipient,

  • (a) by reservation in a lump sum immediately on the allowance becoming payable; or

  • (b) by reservation from the monthly instalment of the allowance of an amount equal to the amount of any instalment otherwise payable by the contributor under this section prior to the death of the contributor or 30 per cent of the gross amount of the monthly instalment, whichever is the lesser.

• (6) Notwithstanding subsections (1) to (5), where payment pursuant to those subsections would cause financial hardship to the contributor or other recipient of benefits payable, the contributor or recipient may choose to pay the amount payable

  • (a) in respect of payments under subsection (1) or (3), by reservation from the contributor’s salary in approximately equal instalments over a period equal to or less than the lesser of three times the period of absence and 15 years;

  • (b) in respect of payments under subparagraph (4)(a)(i), by reservation from the monthly instalment of the benefit of an amount equal to or greater than 15 per cent of the gross monthly benefit; and

  • (c) in respect of payments under paragraph (5)(b), by reservation from the monthly instalment of the allowance of an amount equal to or greater than 15 per cent of the gross monthly allowance.

• (7) Nothing in this section prohibits the payment at any time before the time specified herein of all or part of any amount that is payable pursuant to section 7.

7.3 Where a contributor is absent on leave without pay and is serving with an international organization and

• (a) the contributor is required to contribute to the pension plan applicable to that international organization,

• (b) a lump sum is payable to the contributor under the pension plan applicable to that international organization at the time the contributor ceases to serve with that organization, and

• (c) pursuant to an agreement with the Government of Canada, a lump sum payment not exceeding the amount that the contributor is required to pay pursuant to section 7 is payable to the Government of Canada from the pension plan applicable to that international organization,

the amount that is received by the Government of Canada pursuant to the agreement referred to in paragraph (c) shall be applied against the amount that is required to be paid by the contributor pursuant to section 7, and any balance then remaining to be paid by the contributor shall be paid in accordance with subsection 7.2(3).

• 8 (1) Where a person is deemed by subsection 14(1) of the Act to be absent from the Public Service on leave of absence without pay for a specified period, there shall be contributed by or in respect of him to the Superannuation Account and to the Supplementary Retirement Benefits Account in respect of that period such amount as may be fixed by the Treasury Board.

• (2) The amount fixed under subsection (1) in respect of the specified period of absence of a person shall apply throughout the period and shall not be less than, or more than double, the amount that the person would otherwise have been required to pay to the Accounts referred to in subsection (1) pursuant to sections 5 and 65 respectively of the Act in respect of that period.

• (3) A person to whom subsection (1) applies shall be deemed, for the purposes of this section, to be receiving, during the specified period referred to in that subsection, salary in such amount as may be fixed by the Treasury Board, which amount shall not be less than the salary he was receiving on the day he was last employed as a deputy head.

• (4) The amounts required by subsection (1) to be contributed to the Superannuation Account and the Supplementary Retirement Benefits Account shall be paid by sending them to the Minister at such time and in such manner as the Minister from time to time prescribes.

• (5) An election made pursuant to subsection 14(1) of the Act by a person described therein may

  • (a) be revoked by him at any time in respect of the payments to be made by him for the balance of the period specified in his election; or

  • (b) be suspended by him at any time in respect of the payments to be made for any part of the balance of the period specified in his election.

• (6) Any specified period or portion thereof in respect of which a person to whom subsection (1) applies does not contribute as required by this section shall not count as pensionable service for the purposes of Part I of the Act.

• (7) An election may not be made pursuant to subsection 14(1) of the Act by a person described therein who has been guilty of misconduct.

• (8) Subsection 7.2(4) applies, with such modifications as the circumstances require, to a person to whom subsection (1) applies.

8.1 A contributor may make an election under subsection 5.3(1) of the Act

• (a) in respect of a period of leave of absence without pay that ends on or after September 9, 1993, at any time during the period that begins three months after the period of leave commenced and ends three months after the day on which the contributor returns to duty in a position in respect of which the contributor is required under section 5 or 65 of the Act to contribute to the Superannuation Account and in a capacity other than on leave without pay from another position in the Public Service; and

• (b) in respect of a period of leave of absence without pay that ended before September 9, 1993 and in respect of which the contributor has not, before that day, made all of the contributions otherwise required pursuant to section 7 in respect of that period, at any time before all of those contributions have been made.

• 8.2 (1) A contributor may revoke an election made under subsection 5.3(1) of the Act if the contributor received, from a person employed in the Public Service whose ordinary duties included the giving of advice respecting the counting of service under the Act, erroneous or misleading information regarding

  • (a) the amount that would otherwise be required to be contributed in respect of the period in relation to which the election was made;

  • (b) the amount that would be required to be contributed, or any other conditions that would apply, if the contributor were to make an election pursuant to clause 6(1)(b)(iii)(L) of the Act;

  • (c) the resulting benefit that would have been provided by the addition to the contributor’s pensionable service credit of the period in relation to which the election was made; or

  • (d) the deductibility, under the Income Tax Act, of contributions referred to in paragraph (a) or (b).

• (2) A revocation under subsection (1) applies to the entire period in respect of which the election was made.

• (3) A revocation under subsection (1) shall be made within three months after the day on which the contributor received written acknowledgement that the information referred to in that subsection was erroneous or misleading.

8.3 For the purposes of paragraph 7(1)(k) of the Act, a contributor who elects, pursuant to clause 6(1)(b)(iii)(L) of the Act, to pay for a period of service in respect of which the contributor has made an election under subsection 5.3(1) of the Act, shall pay an amount equal to the aggregate of

• (a) the amount that the person would have been required, under section 7, to contribute in respect of that service, if the person had received a salary during that period equal to the salary authorized to be paid to the person on the day the person made the election under clause 6(1)(b)(iii)(L) of the Act, and

• (b) interest within the meaning of subsection 7(2) of the Act.

8.4 For the purposes of subsection 5.3(4) of the Act, the portion of a period of leave of absence that is to be counted as pensionable service under clause 6(1)(a)(ii)(A) of the Act is the least recent portion of the period of leave in respect of which contributions made prior to the election would have been sufficient for the purposes of section 7 if those contributions had been applied to that portion.

• 8.5 (1) Notwithstanding Part I of the Act, a contributor shall not count as pensionable service any period of leave of absence without pay, or any portion of such a period, that begins after December 31, 1995 if the absence does not meet the conditions for a qualifying period set out in subsection 8507(2) of the Income Tax Regulations, as that subsection read on January 15, 1992.

• (2) A contributor who by reason of subsection (1) cannot count a period of leave of absence without pay, or a portion of such a period,

  • (a) notwithstanding Parts I and III of the Act, is not required to contribute to the Superannuation Account in respect of that period or portion of a period; and

  • (b) for the purposes of Part II of the Act, remains a participant within the meaning of subsection 47(1) of the Act in respect of that period or portion of a period.

By Corporations

9 The amount to be paid under section 37 of the Act by a Public Service corporation or other corporation specified in Schedule I is

• (a) in the case of contributions of an employee in respect of any period of current service before April 1, 2000, an amount equal to the amount of contributions required to be paid by the employee, unless the employee contributes in respect of such period an amount equal to twice the amount the employee would have been required to pay under section 5 of the Act and under section 65 of the Act as it read on December 31, 1999, if applicable;

• (b) in the case of contributions of an employee in respect of any period of elective service specified in paragraph 6(1)(b) of the Act for which an election is made before April 1, 2000, an amount equal to the amount of contributions and interest required to be paid by the employee, unless the employee, in respect of such period, is required to contribute an amount equal to twice the amount that would have been required to be paid by the employee in respect of a similar period of current service;

• (c) in the case of contributions of an employee in respect of any period of current service after March 31, 2000 and before January 1, 2008, an amount equal to 2.14 times the amount of contributions required to be paid by the employee, unless the employee contributes in respect of that period an amount equal to twice the amount the employee would have been required to pay under section 5 of the Act;

• (d) in the case of contributions of an employee in respect of any period of elective service specified in paragraph 6(1)(b) of the Act for which an election is made after March 31, 2000 and before January 1, 2008, an amount equal to 2.14 times the amount of contributions and interest required to be paid by the employee, unless the employee, in respect of that period, is required to contribute an amount equal to twice the amount that would have been required to be paid by the employee in respect of a similar period of current service;

• (e) in the case of contributions of an employee referred to in paragraphs (c) or (d) who is required to contribute twice the amount the employee would otherwise have been required to contribute in respect of a period of current service or elective service, an amount equal to 0.56 times the amount of contributions and interest required to be paid by the employee in respect of the periods of service referred to in those paragraphs;

• (f) in the case of contributions of an employee in respect of any period of current service beginning on or after January 1, 2008, an amount obtained by multiplying those contributions by the same multiplier as that used to determine the amount to be deposited into the Public Service Pension Fund in accordance with paragraph 44.2(3)(a) of the Act, unless the employee, in respect of that period, is required to contribute an amount equal to twice the amount the employee would have been required to pay under section 5 of the Act;

• (g) in the case of contributions of an employee in respect of any period of elective service specified in paragraph 6(1)(b) of the Act for which an election is made on or after January 1, 2008, an amount obtained by multiplying those contributions by the same multiplier as that used to determine the amount to be deposited into the Public Service Pension Fund in accordance with paragraph 44.2(3)(b) of the Act, unless the employee, in respect of that period, is required to contribute an amount equal to twice the amount the employee would have been required to pay in respect of a similar period of current service; and

• (h) in the case of contributions of an employee who is required to contribute twice the amount the employee would otherwise have been required to contribute in respect of the period of service referred to in paragraph (f) or (g), an amount obtained by multiplying those contributions by the same multiplier as that used to determine the amount to be deposited into the Public Service Pension Fund in accordance with subsection 44.2(3) of the Act.

Pensionable Service

• 10 (1) For the purposes of clause 5(1)(a)(ii)(B) of the Act, where a contributor has contributed to the Retirement Fund prior to becoming a contributor under the Act, that portion of the period (as determined by the Minister) during which he so contributed shall be counted as non-elective service to the extent that the amount transferred from the Retirement Fund to the Superannuation Account will purchase, applied to that portion of pensionable service which is most recent in point of time, calculated at the rates set forth in subsection 4(1) of the Act in respect of a salary equal to the salary authorized to be paid to him during that period of pensionable service, together with interest.

• (2) The portion of the period of service that remains after the calculations provided for in this section are made may, pursuant to clause 5(1)(b)(iii)(F) of the Act, be counted by the contributor as pensionable service where he elects, in accordance with the Act, to count the said service and the contributions payable by him in respect thereof shall be an amount calculated in accordance with paragraph 6(1)(e) of the Act, together with interest.

• (3) For the purpose of making the calculations provided for in this section interest has the same meaning as in subsection 6(2) of the Act.

• (4) For the purposes of this section, where a contributor commenced contributing to the Superannuation Account prior to the time he became required to contribute in accordance with subsection 4(1) of the Act, the determination of the portion of service purchased by the transfer of the amount to his credit in the Retirement Fund, and the determination of the cost of the remaining portion in accordance with subsections (1) and (2) of this section, shall be made as if the contributor had been required to contribute to the Superannuation Account at the time he so commenced to contribute.

11 A contributor may elect to count

• (a) for the purpose of clause 5(1)(b)(iii)(D) of the Act, service with the North Atlantic Treaty Organization; and

• (b) for the purpose of clause 5(1)(b)(iii)(E) of the Act, the kinds of civilian war service during World War II set out in Schedule II.

12 The pensionable service of a contributor shall not include a period of service specified in clause 5(1)(a)(iii)(C) of the Act unless it is a period during which the contributor, being a person who became a contributor under the Superannuation Act prior to August 11, 1939, and who has, since that date, continued to be a contributor, and was, while a permanent officer, clerk, or employee of the Civil Service within the meaning of the Superannuation Act, on leave of absence without pay prior to April 14, 1927.

• 12.1 (1) Despite section 5 of the Act, a person who attained 71 years of age on or before December 31, 2002 is not required to contribute to the Superannuation Account or the Public Service Pension Fund under that section in respect of any employment in the public service after December 31 of the year in which he or she attained that age or, in the case of a person who attained 71 years of age on or before December 31, 1995, after March 31, 1996.

• (2) Despite section 5 of the Act, a person who attained 69 years of age on or after January 1, 2003 and before January 1, 2007 is not required to contribute to the Public Service Pension Fund under that section in respect of any employment in the public service after December 31 of the year in which he or she attains that age.

• (3) Despite section 5 of the Act, a person who attained 70 or 71 years of age during the year 2003 is not required to contribute to the Public Service Pension Fund under that section in respect of any employment in the public service after December 31, 2003.

• (4) Despite section 5 of the Act, a person who attains 71 years of age on or after January 1, 2009 is not required to contribute to the Public Service Pension Fund under that section in respect of any employment in the public service after December 31 of the year in which he or she attains that age.

• (5) A person who would be required to contribute to the Superannuation Account or the Public Service Pension Fund but for the application of subsection (1), (2), (3) or (4) is

  • (a) a contributor for the purposes of paragraph 29(a) of the Act; and

  • (b) a participant within the meaning of subsection 47(1) of the Act.

• (6) Despite subsection 69(3) of the Act and subject to subsection 69(6) of the Act, for the purposes of section 69 of the Act, the retirement year or retirement month of a person referred to in subsection (1), (2), (3) or (4) to whom, in respect of whom or in respect of whose service a pension is payable is the year or month, as the case may be, in which, in accordance with subsection (1), (2), (3) or (4), he or she ceases to be required to contribute to the Superannuation Account or the Public Service Pension Fund.

• 12.2 (1) A person who attained 69 years of age during the year 2005 or 2006, regardless of whether they have ceased to be employed in the public service before the day on which this section comes into force, may elect to count as pensionable service the periods of service during which the person was employed during the two calendar years following the calendar year in which the person attained that age and for which the person would have been required to contribute to the Public Service Pension Fund but for section 12.1 as it read on December 31, 2007.

• (2) The election applies to all of the person’s periods of service during the two calendar years.

• 12.3 (1) The person shall send the election referred to in section 12.2 to the Minister within one year after the day on which a written notice is sent to the person stating that they are eligible to make the election.

• (2) The person shall make the election in writing and sign and date it.

• (3) The election is deemed to have been made on the date that it bears.

• 12.4 (1) A person who makes the election referred to in section 12.2 shall pay to the Public Service Pension Fund

  • (a) the contributions that they would have been required to pay under section 5 of the Act for the periods of service in respect of which the election was made if the person had contributed during these periods; and

  • (b) interest calculated in accordance with subsection 7(2) of the Act.

• (2) The person shall make the payment in a lump sum within 60 days after the day on which the election was made.

• (3) If the payment is not made within this period the election is void and the person may not make the election again.

• 12.5 (1) A person may revoke an election made under section 12.2 within two years after the day on which it was made.

• (2) The revocation applies to all of the periods of service in respect of which the election was made.

• (3) The person shall repay the amount of any annuities, annual allowances or supplementary benefits received in relation to the periods of service in respect of which the election was made, either

  • (a) in a lump sum, within 30 days after the revocation; or

  • (b) in instalments that are to be deducted from any monthly instalments of benefits payable to the person under the Act in respect of other periods of service of the person.

12.6 The periods of service in respect of which the election was made under section 12.2 come to the person’s credit as at the last day of the last period.

12.7 In respect of a person who has made the election set out in section 12.2, paragraph 69(3)(a) of the Act is adapted as follows:

• (a) the retirement month of a recipient, other than a person referred to in paragraph (b), is the last month of the last period of service in respect of which the election was made under section 12.2 of the Public Service Superannuation Regulations and the retirement year of a recipient is the year in which that month falls; and

• 13 (1) Where a contributor became employed in the Public Service before the expiration of six months from the time he ceased to be employed in pensionable employment, the period of service in that pensionable employment shall, for the purposes of clause 5(1)(b)(iii)(F) of the Act, be deemed to be immediately prior to becoming employed in the Public Service.

• (2) Where a contributor became employed in the Public Service more than six months but less than two years from the time he ceased to be employed in pensionable employment, the period of service in that pensionable employment shall, for the purposes of clause 5(1)(b)(iii)(F) of the Act, be deemed to be immediately prior to becoming employed in the Public Service, only if, in accordance with the principles applicable on September 12, 1956, such period of service would have been considered to have been immediately prior to becoming employed in the Public Service.

• (3) Where a contributor became employed in the Public Service after the expiration of two years from the time he ceased to be employed in pensionable employment, the period of service in that pensionable employment shall not, in any case, be deemed to be immediately prior to becoming employed in the Public Service, for the purposes of clause 5(1)(b)(iii)(F) of the Act.

• (4) For the purposes of clause 5(1)(b)(iii)(E) of the Act, service of a kind described in Part I of the Civilian War Pensions and Allowances Act shall be deemed to be continuous where periods of such service are separated by not more than 30 days.

• (5) Where a person enlisted in the forces before the expiration of six months from the time he ceased to be employed in the Public Service he shall, for the purposes of paragraph 6(1)(d) of the Act, be deemed to have been employed in the Public Service immediately prior to his enlistment in the forces.

• (6) Where a person enlisted in the forces more than six months but less than two years from the time he ceased to be employed in the Public Service, he shall, for the purposes of paragraph 6(1)(d) of the Act, be deemed to have been employed in the Public Service immediately prior to his enlistment in the forces, only if, in accordance with the principles applicable on September 12, 1956, he would have been considered to have been employed in the Public Service immediately prior to his enlistment in the forces.

• (7) Where a person enlisted in the forces after the expiration of two years from the time he ceased to be employed in the Public Service, he shall not, in any case, be deemed to have been employed in the Public Service immediately prior to his enlistment in the forces, for the purposes of paragraph 6(1)(d) of the Act.

• 13.1 (1) A person referred to in subsection 5.1(2) or 5.5(1) of the Act may make an election under subsection 5.4(1) or 5.5(1) of the Act, respectively, before the later of

  • (a) September 9, 1994, and

  • (b) the day that is six months after the day on which written notice is sent to the person stating that the person is eligible to count the period of service referred to in subsections 5.4(1) and 5.5(1) of the Act as pensionable service.

• (2) An election made under subsection 5.5(1) of the Act shall

  • (a) be in writing;

  • (b) indicate whether the amount payable pursuant to section 13.2 is to be paid in a lump sum or in instalments;

  • (c) be dated, signed by the elector and witnessed; and

  • (d) be delivered or mailed to the Minister, or to a person designated by the Minister, before the day referred to in subsection (1).

• 13.2 (1) Subject to subsection (3), a person who makes an election under subsection 5.4(1) or 5.5(1) of the Act shall pay to the Superannuation Account an amount equal to the aggregate of

  • (a) the total of the contributions that the person would have been required to pay under sections 5 and 65 of the Act in respect of the period in relation to which the election was made had the person not been exempted from that requirement for the reason referred to in subsections 5.4(1) and 5.5(1) of the Act during that period, and

  • (b) interest within the meaning of subsection 7(2) of the Act.

• (2) A person referred to in subsection (1) may pay an amount determined under that subsection

  • (a) in a lump sum, within 30 days after making the election; or

  • (b) in instalments.

• (3) No payment is required under subsection (1) in respect of any period of service during which the person referred to in that subsection contributed to the Superannuation Account or Supplementary Retirement Benefits Account at the rates and in the manner set out in sections 5 and 65 of the Act, if those contributions remain in the Superannuation Account.

• 13.3 (1) A person may revoke an election made under subsection 5.4(1) or 5.5(1) of the Act within two years after the day on which the election was made if

  • (a) the person received, from a person employed in the Public Service whose ordinary duties included the giving of advice respecting the counting of service under the Act, erroneous or misleading information regarding

    • (i) the amount required to be paid to the Superannuation Account in respect of the service in relation to which the election was made, or

    • (ii) the benefits that would be payable under the Act as a result of the election; or

  • (b) owing to circumstances that were not foreseen by the person at the time of the making of the election, the making of the payment required under section 13.2 would cause the person financial hardship.

• (2) A revocation under subsection (1) applies to all service in respect of which the election was made.

• (3) A person who revokes an election pursuant to subsection (1) shall repay the amount of any annuities, annual allowances or supplementary benefits received in respect of the service in relation to which the election was made, either

  • (a) in a lump sum, within 30 days after the revocation; or

  • (b) in instalments, to be deducted from any monthly instalments of annuities, annual allowances or supplementary benefits payable to the contributor under the Act in respect of other service.

Elections

• 13.4 (1) Notwithstanding Part I of the Act, an election made after March 31, 1996 to count as pensionable service any period of service or employment that includes service or employment after December 31, 1989 is void in respect of that period of service or employment or any portion thereof where the Minister of National Revenue refuses to certify, pursuant to paragraph 147.1(10)(a) of the Income Tax Act, that the conditions prescribed pursuant to that paragraph, as at January 15, 1992, were met in respect of the service or employment after December 31, 1989.

• (2) Notwithstanding paragraph 8(2)(a) of the Act, an election made after March 31, 1996 in respect of any period of service or employment that includes service or employment after December 31, 1989 that would be void under that paragraph is void only if, 60 days after being notified by the Minister that the Minister of National Revenue has issued a certification referred to in subsection (1), the elector is entitled to count the period of service or employment to which the certification relates for the purposes of any superannuation or pension benefit of a kind referred to in subsection 4(2), other than a superannuation or pension benefit payable under Part I of the Act.

• (3) Subsection 39(4) of the Act does not apply to a person who elects under subsection 39(1) of the Act after March 31, 1996 in respect of a period of service or employment that includes a period of service or employment after December 31, 1989, if the Minister of National Revenue refuses to issue the certification referred to in subsection (1).

• (4) Notwithstanding subsection 40(11) of the Act, no person who becomes a contributor after March 31, 1996 shall count as pensionable service pursuant to an agreement entered into by the Minister under 40(2) of the Act any period of service that includes service after December 31, 1989 unless a certification referred to in subsection (1) has been issued.

13.5 Notwithstanding section 6 of the Act, an election made after December 31, 1995 to count any period of service in pensionable employment as pensionable service is void in respect of any period of service in respect of which

• (a) pension benefits did not accrue under the defined benefit provision of a pension plan registered under the Income Tax Act; or

• (b) contributions were not made by or on behalf of the employee under a money purchase provision of a pension plan registered under the Income Tax Act.

• 14 (1) Every election made pursuant to subsection 8(1) or 14(1) of the Act shall be

  • (a) delivered or sent by mail to the Minister; or

  • (b) delivered or mailed by the contributor to a person designated by the Minister.

• (2) Where an election is delivered or mailed to a person designated by the Minister, pursuant to paragraph (1)(b), such person shall transmit the election to the Minister within 60 days of receipt.

15 For the purposes of paragraph 7(2)(d) of the Act, a period of service of less than 90 days means any period of service in a fiscal year in which the aggregate number of days during which a person has been employed is less than 90, except any period of service that may be counted pursuant to

• (a) subparagraph 5(1)(b)(ii) of the Act;

• (b) clause 5(1)(b)(iii)(B) of the Act where that service

  • (i) immediately precedes the day on which the employee becomes a contributor, or

  • (ii) is part of a continuous period of service of at least 90 days that begins in one fiscal year and ends in the succeeding fiscal year; or

• (c) clause 5(1)(b)(iii)(K) of the Act, where such service is of a type that might otherwise have been counted pursuant to paragraph (a) or (b).

16 Where a contributor has elected to pay for any portion of a period of service specified in clause 5(1)(b)(i)(A) or (B) of the Act, and if at any later date he elects to pay for any further portion of that period of service, the portion of the period for which he elected to pay in the first instance is deemed to be the most distant in point of time.

• 17 (1) The provisions of this section apply only to a contributor who in the opinion of the Minister was one of a class of persons who, pursuant to erroneous advice received by one or more persons of that class, from a person in the Public Service whose ordinary duties included the giving of advice as to the counting of service under the Act or the Superannuation Act, that a period of service of such a person before the time he became a contributor thereunder could not be counted by him under the said Act, failed to elect under the said Act within the time prescribed therein to pay for that service.

• (2) A person described in subsection (1) who was at any time a contributor under the Act may elect in respect of the service described in subsection (1) to count such service for the purposes of the Act whether or not he is at the time of so electing employed in the Public Service if

  • (a) he has prior to July 6, 1961 been advised by the Minister that the service described in subsection (1) is countable and he makes such an election on or before April 1, 1962, or

  • (b) he is or was advised after July 5, 1961 by the Minister that the service described in subsection (1) is countable and he makes such an election within one year of the day on which he is or was so advised,

  and such election shall be deemed to have been made by him under the Act within the appropriate time prescribed in the Act.

• (3) Every election made pursuant to subsection (2) shall be in the form prescribed by the Minister, and the provisions of the Act respecting the making of elections, other than section 19 thereof, shall apply mutatis mutandis to the making of such an election.

• (4) Where a person makes an election pursuant to subsection (2), he shall pay the contribution he would otherwise have had to pay under section 6 of the Act as that section provided at the time he might have elected under that Act as if he had made such election within the appropriate time prescribed in paragraph 5(1)(b) of the Act.

• (5) Where a person described in subsection (1) has made an election pursuant to clause 5(1)(b)(iii)(K) of the Act for a period of service described in subsection (1) for which he might have elected under the Act or the Superannuation Act, such election shall be deemed to have been made by him under the Act or the Superannuation Act, as the case may be, within the appropriate time prescribed in that Act for the making of such an election, and an appropriate adjustment by refund or reduction in the number of instalments shall be made in respect of contributions required by reasons of election under the Act; for the purpose of calculating such refund or reduction, the election shall be deemed to have been made pursuant to subsection (2).

• (6) A person described in subsection (1) to whom subsection (5) does not apply who would have a total period of service in excess of 35 years if the period of service described in subsection (1) were added to the pensionable service to his credit, may elect in the manner prescribed in subsection (3) in respect of the service described in subsection (1).

• (7) The Minister shall determine the adjustment to be made, whether by refund or otherwise, in respect of the contribution made by any person to whom subsection (6) applies, but in no case shall any contribution be made in respect of a period in excess of that prescribed in paragraph 4(2)(a) or (b) of the Act.

• 18 (1) An election made by a contributor under the Act to pay for a period of service may, with the consent of the Minister, be revoked by the contributor in whole or in part

  • (a) as to payments made and to be made for the period of service mentioned in the election if the contributor received erroneous information or misleading information in writing from a person employed in the Public Service who normally gives information as to the amount required to be paid under the Act for service and the contributor in making the election honestly acted upon that erroneous or misleading information;

  • (b) as to payments to be made for the period of service mentioned in the election if each such payment is not less than two per cent of his gross monthly salary and if owing to circumstances not within the discretion of and unforeseeable by the contributor at the time he made the election undue financial hardship may be caused to him if he is required to continue to pay for that service;

  • (c) as to payments to be made for the period of service mentioned in the election if, after his annuity commences, the monthly instalment required to pay the cost of the election is greater than the resultant benefit provided by the addition of such service to the pension, calculated as specified in section 10 of the Act;

  • (d) at any time after he attains 60 years of age, as to payments to be made for the period of service mentioned in the election if the monthly instalment required to pay the cost of the election is greater than the resultant benefit provided by the addition of such service to the pension that would be payable were he to retire at that time, calculated as specified in section 10 of the Act;

  • (e) as to payments to be made for any portion of an election if any one of the foregoing paragraphs is applicable to the said portion of the election;

  • (f) as to payments made and to be made for the period of service mentioned in the election in respect of which the contributor has requested that a payment be made into the Superannuation Account on his behalf in accordance with an agreement entered into under subsection 30(2) of the Act;

  • (g) as to payments made and to be made for the period of service mentioned in the election if, in the opinion of the Minister, that period of service was mentioned by the contributor inadvertently; or

  • (h) as to payments made and to be made for the period of service mentioned in the election if, subsequent to making the election, the contributor became entitled to count that period of service for the purpose of determining a superannuation or pension benefit other than that provided for under the Act.

• (2) A contributor who revokes an election under paragraphs (1)(b), (c), (d) or (e) shall pay to Her Majesty an amount in respect of any benefit accruing to him during the subsistence of the election, as a consequence of his having elected, as the Minister determines in accordance with Canadian Life Table No. 2 (1941), Males or Females, as the case may be, together with interest at the rate of four per cent per annum.

• (3) Any payment made by a contributor under subsection (2) as it read prior to June 12, 1968 in respect of any benefit accruing to him during the subsistence of an election made under the Act that he revoked under paragraph (1)(a) prior to March 31, 1969 shall be refunded to that contributor.

• (4) The amount required to be paid by a contributor under subsection (2) may be recovered on behalf of Her Majesty as a debt due to the Crown from any benefit payable under the Act to or in respect of the contributor, without prejudice to any other recourse available to Her Majesty with respect to the recovery thereof.

• (5) Where a contributor who revokes an election under subsection (1) has paid any amount pursuant to the election, the amount so paid shall be applied, firstly, in payment of the amount required to be paid by the contributor under subsection (2), and the remainder of the amount, if any, shall be applied as follows:

  • (a) if the contributor has revoked the election in whole under paragraph (1)(a), (f) or (h), the remainder of the amount shall be refunded to him;

  • (b) if the contributor has revoked the election in whole or in part under paragraph (1)(g), the amount paid in respect of the revoked portion, shall, if the contributor wishes, be refunded to him; and

  • (c) in any other case, the remainder of the amount shall be applied towards the purchase of that portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act under which the election was made, and if any of the said amount remains thereafter, it shall be refunded to the contributor.

• (6) Where a contributor revokes an election under subsection (1) and further payments are required to be made by him, he shall make those payments in such amount and in such manner as the Minister determines and such payments shall be applied, firstly, in payment of the amount required to be paid by the contributor under subsection (2) if that amount has not already been paid, and the remainder of such payments, if any, shall be applied towards the purchase of that portion of the period of service (as determined by the Minister) mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act under which the election was made.

• (7) Where an election to pay for a period of service is revoked by a contributor pursuant to paragraph (1)(a), (b), (c), (d), (e) or (h), it shall be deemed, as a condition of the revocation, for the purposes of clause 6(1)(b)(iii)(K) of the Act, that the contributor failed to make an election for that period of service within the time prescribed.

• (8) Where an election to pay for a period of service is revoked by a contributor pursuant to paragraph (1)(g), the contributor may elect to pay for a new period of service if,

  • (a) in the opinion of the Minister, the new period of service is the period for which the contributor intended to elect in the election which was revoked by him; and

  • (b) the election is made within six months from the day on which the Minister informs the contributor that he may elect to pay for a new period of service.

• (9) Where a contributor makes an election pursuant to subsection (8), the amount of the contribution required to be paid by him shall be the amount he would otherwise have had to pay for that period of service under section 6 of the Act as that section read on the day on which the previous election for that service was made.

Revocation of Option-Erroneous Information

19 Subject to section 19.1, a contributor who has received erroneous or misleading information may, with the consent of the Minister, revoke an option that he or she has exercised under section 12, 13 or 13.01 of the Act or is deemed under paragraphs 10(5)(a) or (b) of the Act to have exercised and exercise a new option under those sections if

• (a) he or she received the erroneous or misleading information from a person employed in the Public Service or who is engaged by an organization whose employees are deemed to be employed in the Public Service for the purposes of the Act and who normally gives information as to the benefits in respect of which a contributor may exercise an option upon ceasing to be employed in the Public Service; and

• (b) the erroneous or misleading information was in respect of the amount, nature or type of any benefit provided under section 12, 13 or 13.01 of the Act, the procedures required to be followed to constitute a valid exercise of an option or an agreement referred to in subsection 40(2) or 40.2(2) of the Act.

19.1 No option may be revoked under section 19 and no new option may be exercised under section 12, 13 or 13.01 of the Act unless all of the following conditions are met:

• (a) the person who received the erroneous or misleading information applies to the Minister to revoke the option and to exercise a new option within

  • (i) in the case of an option made under section 12 or 13 of the Act, three months after the day on which he or she became aware that erroneous or misleading information was given, or

  • (ii) in the case of an option made under section 13.01 of the Act, the later of three months after the day on which he or she became aware that erroneous or misleading information was given to him or her or six months after the day on which this section and section 19 come into force;

• (b) the contributor, in exercising the option that he or she made under section 12, 13 or 13.01 of the Act or having been deemed under paragraph 10(5)(a) or (b) of the Act to have exercised, acted upon the erroneous or misleading information referred to in section 19, and would have made a different choice of benefit or would have exercised the option at an earlier time if there had been no erroneous or misleading information given;

• (c) any payment made to the contributor in respect of any benefit during the subsistence of the option made under section 12 or 13 of the Act is, subject to section 20, repaid by the contributor within 30 days after being notified by the Minister of the amount to be repaid or, in the case of a person who exercised an option under section 13.01 of the Act, within 3 months after being notified by the Minister of the amount to be repaid;

• (d) any payment made to the contributor under the Retirement Compensation Arrangements Regulations, No. 1, as a result of the contributor having opted for a benefit under section 12, 13 or 13.01 of the Act, is repaid by him or her to the Retirement Compensation Arrangements Account established under the Special Retirement Arrangements Act within the same time limits as provided for the repayment of the benefit under paragraph (c); and

• (e) in the case of a person who seeks to revoke an option for a benefit under section 13.01 of the Act based on having received erroneous or misleading information in respect of the amount of any benefit under section 12, 13, or 13.01 of the Act, the information as to the amount of a benefit to which the person was entitled was at least 5 % different from the actual amount of that benefit.

20 If a contributor who exercised an option for a benefit under section 12 or 13 of the Act exercises a new option that results in the payment of an annuity and, if there are reasonable grounds for the Minister to believe that the repayment by the contributor of the amount referred to in paragraph 19.1(c) within the period specified in that paragraph would cause undue financial hardship to the contributor, the payment shall be repaid in monthly instalments in the amounts that the Minister directs to be withheld from the annuity that is payable under the new option and the deductions shall not, in any case, be less than 10 % of the gross monthly amount of the annuity.

Revocation of Option-transfer Agreements

• 21 (1) A person who ceased to be employed in the Public Service, who was employed by an eligible employer and who exercised an option under section 12, 13 or 13.01 of the Act or is deemed under paragraph 10(5)(a) or (b) of the Act to have exercised an option may, with the consent of the Minister, revoke the option and exercise a new option under those sections if he or she has not yet received a benefit under the Act and either of the following conditions are met:

  • (a) the person, on ceasing to be employed in the Public Service, reasonably expected that an agreement referred to in subsection 40.2(2) of the Act would be entered into and

    • (i) no such agreement had been entered into at the time the contributor applied to revoke the option, or

    • (ii) the agreement was entered into after the contributor ceased to be employed in the Public Service, but the contributor’s pensionable service could not be transferred under the agreement; or

  • (b) the person, on ceasing to be employed in the Public Service, took all necessary actions to transfer his or her pensionable service to the eligible employer but, through no fault on the part of the person, the transfer could not be validly completed.

• (2) A person who ceased to be employed in the Public Service before October 15, 2000, who attempted to transfer his or her pensionable service pursuant to an agreement of the type contemplated by subsection 40(2) of the Act and who exercised an option under section 12, 13 or 13.01 of the Act or is deemed under paragraph 10(5)(a) or (b) of the Act to have exercised an option may, with the consent of the Minister, revoke the option and exercise a new option under those sections if he or she has not yet received a benefit under the Act and the transfer could not be validly completed.

• (3) A person who ceased to be employed in the Public Service on or after September 1, 2000 and before October 15, 2000, and who attempted to transfer his or her pensionable service pursuant to an agreement of the type contemplated by subsection 40(2) of the Act, may, with the consent of the Minister, revoke an option that he or she exercised under section 12, 13 or 13.01 of the Act or was deemed to have exercised under paragraph 10(5)(a) or (b) of the Act and exercise a new option under those sections if

  • (a) the prior option was exercised or was deemed to have been exercised before the coming into force of this subsection;

  • (b) it was exercised or was deemed to have been exercised because the transfer of the person’s pensionable service could not be validly completed; and

  • (c) the person repays the amount of any benefit received as a result of the exercise of the prior option.

21.1 The consent of the Minister referred to in section 19 or 21 shall not be withheld if the conditions for the revoking or making of a new option are met by the contributor.

22 Where the Minister consents to the revocation of an option and the exercise of a new option under section 19 or 21, the new option shall be effective on the date that the previous option was exercised or was deemed to have been exercised under the Act unless the Minister otherwise prescribes.

23 [Repealed, SOR/2003-13, s. 2]

Special Cases

Persons not in Receipt of a Stated Annual Salary

• 24 (1) For the purposes of section 6 of the Act, a salary that is or was authorized to be paid to a person at a rate other than an annual rate shall be computed in terms of an annual rate by multiplying the rate of pay according to that which he is or was in fact paid,

  • (a) in the case of an hourly rate, by the aggregate of

    • (i) the number of hours in a relevant standard work week multiplied by 52, and

    • (ii) the number of hours in a relevant standard work week divided by the number of days in a relevant standard work week;

  • (b) in the case of a daily rate, by the aggregate of

    • (i) the number of days in a relevant standard work week multiplied by 52, and

    • (ii) one day;

  • (c) in the case of a weekly rate by 52; or

  • (d) in the case of a monthly rate by 12.

• (2) Any period of non-elective service specified in clause 5(1)(a)(ii)(B) or any period of elective service specified in paragraph 5(1)(b) of the Act for which a contributor has elected to pay, shall be computed as follows:

  • (a) in the case of an employee who, during any relevant period, is or was paid at an hourly rate, by dividing the total number of hours in respect of which contributions are or were made to the Superannuation Account by the aggregate of

    • (i) the number of hours in a relevant standard work week multiplied by 52, and

    • (ii) the number of hours in a relevant standard work week divided by the number of days in a relevant standard work week;

  • (b) in the case of an employee who, during any relevant period is or was paid at a daily rate by dividing the total number of days in respect of which contributions are or were made to the Superannuation Account by the aggregate of

    • (i) the number of days in a relevant standard work week multiplied by 52, and

    • (ii) one day;

  • (c) in the case of an employee who, during any relevant period, is or was paid at a weekly rate by dividing the total number of weeks in respect of which contributions are or were made to the Superannuation Account by 52; or

  • (d) in the case of an employee who, during any relevant period, is or was paid at a monthly rate by dividing the total number of months in respect of which contributions are or were made to the Superannuation Account by 12.

• (3) For the purposes of this section, the number of hours or days in a relevant standard work week is the number of hours or days, as the case may be, that the employee in respect of whom the expression is being applied is or was ordinarily required to work in the relevant work week

  • (a) as determined by the Treasury Board; or

  • (b) in any case where the Treasury Board has not so determined, as established by the deputy head of the department or agency and approved by the Treasury Board.

• (4) Section 7 shall apply mutatis mutandis in the case of any prevailing rate employee who is absent on leave without pay.

• (5) For greater certainty any period of elective service referred to in clause 5(1)(b)(iii)(K) of the Act shall be calculated on the basis of the salary or rate of pay and the standard work week in effect on the date the election for such service was made.

• (6) Notwithstanding anything in this section, the salary of a person during the time he served as a Commissioner under Part I of the Inquiries Act shall, in respect of each period of service, be computed in terms of an annual rate by dividing

  • (a) the product obtained by multiplying the total amount paid to him for such period by 365, by

  • (b) the number of days during which he so served.

• (7) Service as a Commissioner appointed under Part I of the Inquiries Act shall be deemed continuous during the period commencing on the date specified in the instrument of his appointment as his commencement date as a Commissioner and ending on the date he ceases to act as such Commissioner.

Revenue Postmasters and Assistants to Revenue Postmasters

25 A contributor who elected or who elects to count as pensionable service any period of elective service specified in subparagraph 5(1)(b)(ii) or clause 5(1)(b)(iii)(B) of the Act during which he was engaged

• (a) as a postmaster in a revenue post office prior to April 1, 1948, or

• (b) as an assistant to a postmaster in a revenue post office prior to November 1, 1948

shall be deemed to have received, during that period, salary at a rate determined in accordance with Schedule III on the basis of information supplied in each case to the Minister by the Deputy Postmaster General.

Annual Salary in Cases of Doubt

• 26 (1) In any case of doubt, the amount that is deemed for the purposes of the Act to be the annual salary of a contributor,

  • (a) who as a lightkeeper is, or was, required for any period to provide for assistance out of his salary, is an amount determined in accordance with Schedule IV; and

  • (b) whose authorized salary normally includes any bonus or allowance of any determinate or indeterminate amount, is

    • (i) in the case of a contributor who was a member of the Royal Canadian Mounted Police before becoming a contributor under the Act, an amount equal to the aggregate of the salary actually received by him in the year together with the allowances for the year computed in accordance with subsection (2), and

    • (ii) in any other case, the amount that is determined to be the regular remuneration payable for services performed in his continuing position, and the value of the bonus or allowance as fixed for the purposes of the Act by the Treasury Board after consultation with the Public Service Commission, except that

      • (A) in the case of any period of service prior to January 1, 1954, for which an election has been made prior to July 15, 1971, the salary used in determining the amount required to be paid under the Superannuation Act shall be deemed to be the salary of the contributor, or

      • (B) in the case of service prior to January 1, 1954, during which the contributor made contributions, the salary shall be deemed to be the salary including any allowance or bonus upon which such current contributions were determined.

• (2) For the purposes of subparagraph (1)(b)(i), the allowances referred to therein shall be computed in the following manner:

  • (a) in the case of service prior to June 1, 1949, if the rank held by the contributor is a rank specified in the basic order, the allowances shall be the proportion of the allowances specified in the basic order for that rank that the daily rate of pay actually received by him bears to the rate of pay authorized for that rank on September 8, 1934;

  • (b) in the case of service prior to June 1, 1949, if the rank held by the contributor is not a rank specified in the basic order, the allowances shall be the proportion of the allowances specified in the basic order for the next higher rank that the daily rate of pay actually received by him bears to the rate of pay authorized for the next higher rank on August 16, 1934; and

  • (c) in the case of service after May 31, 1949, the allowances shall be those specified in the final order.

• (3) In this section, basic order means Order in Council P. C. 168/1852 of the 16th day of August, 1934, as it existed on that day, and final order means Order in Council P.C. 142/2540 of the 18th day of May, 1949.

• (4) Where an employee who is in receipt of a salary in respect of a continuing full-time position is also in receipt of a salary in respect of part-time employment, the said additional salary paid to him in respect of part-time services shall

  • (a) if the additional salary was received by the employee during the period beginning on January 1, 1962 and ending on July 3, 1994 and payment of the additional salary is or has been approved by the Public Service Commission or authorized by the Treasury Board, be deemed to be salary for the purposes of the definition salary in subsection 3(1) of the Act;

  • (b) if received by him during the period commencing on January 1, 1954, and ending on December 31, 1961, be deemed to be salary for the purposes of the definition salary in subsection 2(1) of the Act if such additional salary

    • (i) was determined by the Minister subsequent to January 1, 1954, individually or as a class to form part of salary for the purposes of the definition salary in subsection 2(1) of the Act,

    • (ii) was determined by Treasury Board prior to January 1, 1954, to be part of the regular compensation for his service,

    • (iii) was, prior to September 1, 1949, deemed to be salary and authorized for superannuation purposes by the Governor in Council, or

    • (iv) was, prior to January 1, 1942, authorized under the provisions of section 17 of the Civil Service Act or any other Act of the Parliament of Canada,

    and the contributions in respect of the salary were being made on or commenced after January 1, 1954, or the contributions had ceased on or after January 1, 1954, by virtue of the application of subsection 4(2) of the Act.

• (5) Where a contributor is in receipt of more than one salary in respect of full-time employment in the Public Service, the contributor’s salary shall be deemed to be

  • (a) in respect of salary received before July 4, 1994, the salary that was first authorized to be paid to the contributor; and

  • (b) in respect of salary received after July 3, 1994, the total of all salaries received by the contributor.

• (6) Where the salary of a contributor, during any period he was employed on a full-time basis in the Public Service, cannot be determined, the contributor shall be deemed to have received during such period salary at a rate equal to

  • (a) the rate of annual salary paid to him in the year next following such period in which his salary, in respect of full-time employment in the Public Service, can be determined, or

  • (b) if the year referred to in paragraph (a) is more than two years after the end of such period, the rate of annual salary paid during such period in respect of full-time employment in the Public Service for employment that, in the opinion of the Treasury Board, is equivalent to the employment of the contributor during such period,

  and the amount of his salary for such period shall be deemed to be the rate of his salary during such period, determined in accordance with this subsection, multiplied by the length of such period in years or fractions of years.

Effective Dates of Becoming and Ceasing to be Employed in the Public Service

• 27 (1) For the purposes of Parts I and II of the Act, other than for the purpose of ascertaining the commencement of the period within which an election may be made, the effective date on which a person shall be deemed to have become employed in the Public Service is the earlier of

  • (a) the first day in respect of which the person received remuneration as a full-time employee, and

  • (b) where the person’s first employment in the Public Service was as a part-time employee, the later of

    • (i) January 1, 1981, and

    • (ii) the first day in respect of which the employee received remuneration as a part-time employee.

• (2) Subject to subsections (10) to (13), (15) and (16), for the purposes of Part I of the Act, the effective date on which a person shall be deemed to have ceased to be employed in the Public Service is

  • (a) the day following the last day for which the person received remuneration in respect of employment in the Public Service unless

    • (i) the person, while an employee, died in which case he shall be deemed to have ceased to be employed the day following the day of his death,

    • (ii) the person is absent without pay, on that day, in which case if he returns to duty and is reinstated in pay he shall not be deemed to have ceased to be employed in the Public Service during that absence, or

    • (iii) the person falls within the description set out in paragraph (b), (c) or (d) of this subsection in which case the date as provided in such paragraph shall apply;

  • (b) where the person is on authorized leave of absence without pay

    • (i) the day following the date on which the deputy head has advised the Minister in writing that the employee ceased to be employed,

    • (ii) the day following the date of his death, or

    • (iii) subject to any Act of Parliament governing employment outside the Public Service, the day on which the person becomes subject to any other pension or superannuation plan,

    whichever first occurs;

  • (c) where the person is absent without pay and no leave has been authorized,

    • (i) the day following the date the deputy head advises the Minister in writing that the employee ceased to be employed, or

    • (ii) the day following the date of his death,

    whichever first occurs; and

  • (d) where the person is under suspension under the provisions of any Act of the Parliament of Canada,

    • (i) the effective date specified in the written advice from the deputy head to the Minister, or

    • (ii) the day following the date of his death,

    whichever first occurs.

• (3) Except where otherwise specified, subsection (2) does not apply to the following persons:

  • (a) a sessional employee;

  • (b) a prevailing rate employee employed on a seasonal basis; or

  • (c) a seasonal employee.

• (4) For the purposes of Part I of the Act, the effective date upon which a sessional employee to whom the Act applies ceases to be employed in the Public Service is the first day of the session of Parliament immediately following the session in which he was actively employed unless

  • (a) within a period of 10 days from such first day he returns to duty, or

  • (b) before such first day the Speaker of the House of Parliament in which the employee is or was employed advises the Minister in writing that the employee has ceased to be employed on some other day before such first day,

  except that if the employee is actively employed in the Public Service the effective date of ceasing to be employed in that position shall be determined by subsection (2).

• (5) No sessional employee, unless he is actively employed in the Public Service, shall count as pensionable service any period between sessions of Parliament, and no sessional employee, unless he is actively employed in the Public Service, shall contribute to the Superannuation Account in respect of any such period.

• (6) Subsection (4) does not apply to a sessional employee in respect of a special or emergency session of Parliament where, during such session, the employee does not or did not perform any services for Parliament.

• (7) A special or emergency session of Parliament shall be deemed, for the purposes of subsection (5), to be or to have been a period between sessions of Parliament where a sessional employee does not or did not perform any services for Parliament during such Session.

• (8) For the purposes of Part I of the Act, the effective date upon which a prevailing rate employee employed on a seasonal basis, or a seasonal employee to whom the Act applies, ceases to be employed in the Public Service shall be deemed to be the first day he is required to return to duty following the season in which he was actively employed unless

  • (a) within a period of 10 days from the first day he returns to duty, or

  • (b) before such first day, the deputy head of his department advises the Minister in writing that the employee has ceased to be employed on some other day before such first day,

  except that if the employee is actively employed in the Public Service the effective date of ceasing to be employed in that position shall be determined by subsection (2).

• (9) No person who is a prevailing rate employee employed on a seasonal basis or who is a seasonal employee, unless he is actively employed in the Public Service, shall count as pensionable service any period between seasons applicable to his employment and no such person, unless he is actively employed in the Public Service, shall contribute to the Superannuation Account in respect of any such period.

• (10) Subject to subsections (11) and (12), a contributor shall, for the purposes of Part I of the Act, be deemed to have ceased to be employed in the Public Service where the contributor

  • (a) ceases to be employed in any branch of the Public Service;

  • (b) becomes employed immediately thereafter in another branch of the Public Service;

  • (c) becomes a contributor under a pension plan for employees of that branch; and

  • (d) ceases to contribute to the Superannuation Account pursuant to sections 5 and 65 of the Act.

• (11) Every contributor to whom subsection (10) would have applied had that contributor not, prior to November 1, 1960,

  • (a) ceased to be employed in a branch of the Public Service, and

  • (b) become employed in another branch of the Public Service,

  is, for the purposes of Part I of the Act, deemed to have ceased to be employed in the Public Service on November 1, 1960.

• (12) A contributor who elects, or has elected, to become a contributor pursuant to the Royal Canadian Mounted Police Superannuation Act shall be deemed, for the purposes of Part I of the Act, to have ceased to be employed in the Public Service on the day preceding the day in respect of which he begins to contribute pursuant to the Royal Canadian Mounted Police Superannuation Act.

• (13) Except as provided in subsection (10), a contributor shall not, for the purposes of Part I of the Act, be deemed to have ceased to be employed in the Public Service where he ceased to be employed in any portion of the Public Service and became employed in some other portion of the Public Service if only

  • (a) a day of rest,

  • (b) a day declared a general holiday by competent authority, or

  • (c) both a day of rest and a day declared a general holiday by competent authority

  intervened between the last work day for which he received pay in the first mentioned portion of the Public Service and the first working day in respect of which he received pay in the next mentioned portion of the Public Service.

• (14) Any person who, pursuant to the terms of the Civil Service Superannuation Act became a contributor on or after January 1, 1936, and who had been continuously employed with the Ottawa Branch of the Royal Mint since any date prior to December, 1931, shall be deemed to have become employed in the Public Service when he first became employed with the Ottawa Branch of the Royal Mint.

• (15) For the purposes of Part I of the Act, a person

  • (a) who was employed in the Engineering Services Branch of the Department of Regional Economic Expansion at Amherst, Nova Scotia, at the time the functions of that Branch were taken over by the Council of Maritime Premiers, and

  • (b) whose pensionable service was not transferred under an agreement entered into between the Minister and the Council pursuant to section 30 of the Act

  shall be deemed to have ceased to be employed in the Public Service on December 29, 1973.

• (16) For the purposes of Part I of the Act, a contributor who is a judge within the meaning of subsection 1(1) of the Judges’ Registered Pension Plan Regulations of the Northwest Territories shall be deemed to have ceased to be employed in the Public Service on the day preceding the day on which the contributor became subject to those Regulations.

• (17) For the purposes of Part I of the Act, a person who was employed by the Newfoundland and Labrador Development Corporation Limited on December 31, 1990 shall be deemed to have ceased to be employed in the Public Service on January 1, 1991.

• (18) For the purposes of Part I of the Act, a person who made an election pursuant to section 14 of the Act and who was by virtue of that section deemed to be employed in the Public Service on December 14, 1994 shall be deemed to have ceased to be employed in the Public Service as at the end of that day.

28 [Repealed, SOR/86-741, s. 1]

Persons Re-Employed

29 For the purposes of paragraph 17(a)Footnote ¹ of the Act, a person to whom that section applies who holds an office or position or performs services the remuneration for which is payable out of the Consolidated Revenue Fund or by an agent of Her Majesty in right of Canada shall be deemed to be employed in the Public Service during any time that he is

• Return to footnote ¹Paragraph repealed by S.C. 1974-75-76, c. 81, s. 12.

• (a) the Lieutenant Governor of a province;

• (b) a member of the Senate;

• (c) a judge of any court referred to in the Judges Act;

• (d) an employee of Central Mortgage and Housing Corporation;

• (e) a member of the navy, army or air force of Canada or the Royal Canadian Mounted Police; or

• (f) an employee or member of any board, commission, corporation or portion of the public service whose remuneration is payable out of the Consolidated Revenue Fund or by an agent of Her Majesty in right of Canada other than

  • (i) a person appointed as a returning officer under subsection 7(1) of the Canada Elections Act, or

  • (ii) a person employed as a census commissioner or enumerator under subsection 5(1) of the Statistics Act.

Employment Substantially Without Interruption

• 30 (1) Subject to this section where, during any relevant period,

  • (a) a person has ceased to be employed in the Public Service and has again become employed therein, or

  • (b) the duties or conditions of employment of a person employed in the Public Service have altered,

  his service through that period is deemed to be substantially without interruption (or substantially continuous) within the meaning of the Act.

• (2) Subsection (1) does not apply for the purposes of paragraph 5(1)(c) of the Act in respect of a person referred to in that paragraph who accepts a temporary appointment in the Public Service, in respect of which the average number of scheduled hours of work per week is 30 or more, for a period of more than three months.

• (3) Subsection (1) does not apply for the purposes of paragraphs 5(1)(b) and (c) of the Act where, during the relevant period, an employee ceased to be employed in the Public Service for any reason for more than one day.

• (4) Subsection (1) does not apply for the purposes of clause 6(1)(a)(iii)(E) of the Act in respect of the relevant period where an employee, during that period,

  • (a) being a contributor under the Superannuation Act ceased to be a contributor; or

  • (b) being required to contribute in accordance with subsection 5(1) of the Act ceased to be so required to contribute.

• (5) Subsection (1) does not apply for the purposes of section 12 of the Act in respect of the relevant period where an employee, during that period, ceased to be employed in the Public Service for a continuous period exceeding one day.

• (6) Subsection (1) does not apply for the purposes of subsection 13(4) of the Act in respect of the relevant period where an employee during that period ceased to be employed in the Public Service for any reason and,

  • (a) in respect of a period of service referred to in paragraph 13(5)(a) of the Act, did not again become employed therein within three months from the date on which he so ceased to be employed; or

  • (b) in respect of a period referred to in paragraph 13(5)(b) of the Act, did not again become employed therein within the time stipulated in the agreement referred to in that paragraph.

• (7) Subsection (1) does not apply for the purpose of section 31 of the Act in respect of the relevant period where an employee, during that period, ceased to be employed in the Public Service or ceased to be a member of the regular forces or of the Force for any reason and did not again become employed in the Public Service or become a member of the regular forces or of the Force within three months from the date on which he so ceased to be employed or to be a member.

• (8) Subsection (1) does not apply for the purpose of subsection 11(5) of the Act in respect of the relevant period where an employee during that period ceased to be employed in the Public Service for a continuous period exceeding three months.

Benefits

Calculation of Benefits for Employees with Part-time Service

30.1 For the purposes of the definition cash termination allowance in subsection 10(1) of the Act, where the pensionable service of the contributor includes a period of part-time service, the salary shall be the aggregate of

• (a) in respect of any period of pensionable service that is full-time service, the amount determined by the formula

  A × D/E

• (b) in respect of any period of pensionable service that is part-time service in a single position, the amount determined by the formula

  (A × B × D)/(C × E)

  and

• (c) in respect of any period of pensionable service during which the contributor was a part-time employee employed concurrently in two or more positions, the amount determined by the formula

  A × F × D/E

   where

  A

  is

  • (i) where the contributor was a full-time employee at the time referred to in that definition, the salary authorized to be paid to the contributor at that time,

  • (ii) where the contributor was a part-time employee employed in a single position at the time referred to in that definition, the salary that would have been payable to the contributor if the contributor had been a full-time employee at that time, and

  • (iii) where the contributor was a part-time employee employed concurrently in two or more positions at the time referred to in that definition, the aggregate of the amounts determined for each such position by the formula

    G × H/I

    where

    G

    is the salary that would have been payable to the contributor if the contributor had been employed on a full-time basis at that time,

    H

    is the average number of hours per week for which the contributor was engaged to work in the position during the period, and

    I

    is the total of the average number of hours for which the contributor was engaged to work in all positions during the period;

  B

  is the average number of hours per week for which the contributor was engaged to work during the period;

  C

  is the normal hours of work per week established for full-time employees in the occupational group of which the contributor was a member during the period;

  D

  is the length of the period;

  E

  is the length of the entire period of pensionable service; and

  F

  is the aggregate of the quotients of B ÷ C calculated for each part-time position.

• 30.2 (1) Subject to subsection (2), for the purposes of section 11 of the Act, where the pensionable service of a contributor includes a period of part-time service, the average annual salary of the contributor shall be calculated

  • (a) in respect of any period of part-time service that is service referred to in subsection 7(1.1) of the Act, other than service referred to in clause 6(1)(b)(iii)(I.1) of the Act in respect of which the contributor has made an election under that clause or clause 6(1)(b)(iii)(K) of the Act, notwithstanding paragraph 11(7)(e) of the Act, on the basis of the salary referred to in variable “A” of paragraph 6.6(1)(b);

  • (b) in respect of any period of service referred to in clause 6(1)(b)(iii)(I.1) of the Act in respect of which the contributor has made an election under that clause or clause 6(1)(b)(iii)(K) of the Act, notwithstanding paragraph 11(7)(e) of the Act, on the basis of the salary payable to the contributor on July 4, 1994;

  • (c) in respect of any period of part-time service other than a period of service referred to in paragraph (a) or (b), on the basis of the salary that would have been payable to the contributor had the contributor been a full-time employee during that period of service; and

  • (d) in respect of any period of full-time service that is service referred to in subsection 7(1) or (1.1) of the Act, notwithstanding paragraph 11(7)(e) of the Act, on the basis of the salary referred to in variable “A” of paragraph 6.6(1)(b).

• (2) Where a period of pensionable service referred to in subsection (1) includes a period during which a contributor who is a part-time employee was employed concurrently in two or more positions on a part-time basis, for the purposes of that subsection, the salary for the period of concurrent employment shall be the total of the amounts determined for each such position by the formula

  A × B/C

  where

  A

  is the salary that would have been payable to the contributor if the contributor were employed on a full-time basis, calculated in accordance with subsection (1);

  B

  is the average number of hours per week for which the contributor was engaged to work in the position; and

  C

  is the total of the average number of hours for which the contributor was engaged to work in all positions.

• 30.3 (1) For the purposes of subsection 11(1) of the Act, where the pensionable service of a contributor includes a period of part-time service, the amount of the annuity to which the contributor may become entitled is equal to the aggregate of

  • (a) in respect of any period of pensionable service that is full-time service, an amount calculated in accordance with subsection 11(1) of the Act,

  • (b) in respect of any period of pensionable service that is part-time service in a single position, an amount determined by the formula

    C × A/B

    and

  • (c) in respect of any period during which the contributor was engaged to work as a part-time employee concurrently in two or more positions, the amount determined by the formula

    C × D

    where

    A

    is the average number of hours per week for which the contributor was engaged to work in the position,

    B

    is the normal hours of work per week established for full-time employees in the occupational group of which the employee was a member,

    C

    is an amount calculated in accordance with subsection 11(1) of the Act and section 30.2, and

    D

    is the aggregate of the quotients of A ÷ B calculated for each part-time position.

• (2) For the purposes of subsection 11(2) of the Act, where the pensionable service of a contributor includes a period of part-time service, the average annual salary referred to in that subsection shall be

  • (a) in respect of any period of pensionable service during which the contributor was engaged to work on a full-time basis, the average annual salary determined in accordance with section 11 of the Act and section 30.2;

  • (b) in respect of any period of pensionable service during which the contributor was engaged to work on a part-time basis in a single position, the amount determined by the formula

    C × A/B

    and

  • (c) in respect of any period of pensionable service during which the contributor was a part-time employee and was engaged to work in two or more concurrent positions on a part-time basis, the amount determined by the formula

    C × D

    where

    A

    is the average number of hours per week for which the contributor was engaged to work in the position,

    B

    is the normal hours of work per week established for full-time employees in the occupational group of which the employee is a member in respect of the position,

    C

    is the average annual salary determined in accordance with section 11 of the Act and section 30.2, and

    D

    is the aggregate of the quotients of A ÷ B calculated for each part-time position.

Entitlement after Reciprocal Transfer

30.4 Notwithstanding any provision of the Act, where, after a payment has been made to an approved employer in respect of a contributor pursuant to an agreement entered into pursuant to subsection 40(2) of the Act, there remains pensionable service to the credit of the contributor, the contributor

• (a) is not entitled to an annuity or annual allowance in respect of that service unless the contributor again becomes entitled to count that service as pensionable service under the Act; and

• (b) is entitled to a return of contributions in respect of that service.

Calculation of Amounts Under Subsections 40.2(7) or (8) of the Act

30.41 For the purposes of subsection 40.2(7) of the Act, the following amounts, as applicable, are deemed to be paid to the employer pursuant to subsection 40.2(3) of the Act:

• (a) any amount by which an amount under subsection 15.1(1) of the Retirement Compensation Arrangements Regulations, No. 1 exceeds a lump sum amount that would be calculated under subsection 15.1(2) of those Regulations;

• (b) any amount by which an amount under subsection 38.4(1) of those Regulations exceeds a lump sum amount that would be calculated under paragraph 38.4(2)(a) of those Regulations; and

• (c) any amount under section 41.6 of those Regulations.

30.42 For the purposes of subsection 40.2(8) of the Act, the following amounts, as applicable, are deemed to be paid to the employer pursuant to subsection 40.2(3) of the Act:

• (a) any amount by which an amount under subsection 38.4(1) of the Retirement Compensation Arrangements Regulations, No. 1 exceeds a lump sum amount that would be calculated under paragraph 38.4(2)(b) of those Regulations; and

• (b) any amount under section 41.6 of those Regulations.

Limit on Child’s Entitlement

30.5 Notwithstanding subsection 12(9) of the Act, the child of a contributor who dies after December 31, 1995 is not entitled to an annual allowance under section 12 or 13 of the Act unless, at the time of the contributor’s death, the child was dependent on the contributor for support.

Limit on Survivors’ Benefits

• 30.6 (1) The monthly amount payable to a surviving spouse or child of a deceased contributor under section 12 or 13 of the Act in respect of pensionable service occurring after December 31, 1991 shall be reduced so that the aggregate of that amount and the benefit payable under Part III of the Act in respect of that amount does not exceed the maximum monthly amount of retirement benefits that may be paid to the beneficiary of a member determined under paragraphs 8503(2)(d) to (f) of the Income Tax Regulations, as those paragraphs read on January 15, 1992.

• (2) The aggregate of all monthly amounts payable to the surviving spouse and children of a deceased contributor under section 12 or 13 of the Act in respect of pensionable service occurring after December 31, 1991 shall be reduced so that the sum of the aggregate of those amounts and the benefits payable under Part III of the Act in respect of those amounts does not exceed the maximum aggregate monthly amount of retirement benefits that may be paid to the beneficiaries of a member determined under paragraph 8503(2)(d) or (e) of the Income Tax Regulations, as that paragraph read on January 15, 1992.

• (3) The limits set out in subsection (1) and (2) apply to the monthly amounts payable in respect of a contributor who is required to contribute to the Superannuation Account or the Public Service Pension Fund on or after December 15, 1994 and who dies on or after November 20, 1997, being the date of the coming into force of paragraph 41.1(1)(a) of the Retirement Compensation Arrangement Regulations, No. 1.

• 30.7 (1) For the purposes of determining the amount of any minimum benefit payable under section 27 of the Act, all amounts paid to a contributor or to a survivor or child of a contributor under paragraph 41.1(1)(a) or (c) of the Retirement Compensation Arrangements Regulations, No. 1 are considered to have been paid pursuant to Part I of the Act.

• (2) No minimum benefit shall be paid under section 27 of the Act on the death of a contributor, if a benefit is payable to a survivor or child pursuant to section 19 of the Retirement Compensation Arrangements Regulations, No. 1.

• (3) If the survivor and child referred to in section 19 of the Retirement Compensation Arrangements Regulations, No. 1 die or cease to be entitled to the benefit referred to in that section, the portion of that benefit that was paid in respect of pensionable service of the contributor under Part I of the Act shall be considered to have been paid pursuant to Part I of the Act for the purposes of determining the amount of any minimum benefit payable under section 27 of the Act.

• 30.8 (1) Notwithstanding subsection 27(2) of the Act, the amount payable under that subsection shall not exceed the largest of the amounts described in paragraphs 8503(2)(i), (j) and (n) of the Income Tax Regulations.

• (2) The limit set out in subsection (1) applies in respect of a contributor who is required to contribute to the Superannuation Account or the Public Service Pension Fund on or after December 15, 1994 and who dies on or after November 20, 1997, being the date of the coming into force of paragraph 41.1(1)(b) of the Retirement Compensation Arrangement Regulations, No. 1.

Payments Otherwise Than by Monthly Instalments

31 Where a contributor or a recipient requests that an annuity or annual allowance be paid otherwise than in equal monthly instalments, or where the payment of an annuity or annual allowance in equal monthly instalments is not practicable for administrative reasons, the Minister may direct, if such direction does not result in the payment of an aggregate amount greater than the aggregate amount of equal monthly instalments otherwise payable in accordance with subsection 9(2) of the Act, that the annuity or annual allowance be paid in arrears.

• (a) in equal instalments quarterly or semi-annually; or

• (b) annually.

Increase in Annuity Related to Amounts Payable under Canada Pension Plan or Provincial Pension Plan

• 32 (1) For the purposes of subsection 10(4) of the Act, the amount of any retirement or disability pension to which a person described in that subsection is entitled under the Canada Pension Plan or a provincial pension plan is the pension that he would have received if the salary received or deemed to have been received by him during his pensionable service under the Act had been the total amount of his income from pensionable employment as defined in the Canada Pension Plan and if the Canada Pension Plan had applied to him during such pensionable service.

• (2) Every application made pursuant to subsection 10(4) of the Act shall be in Form D set out in Schedule VI.

• (3) Where the amount of an annuity payable to a contributor is increased in accordance with subsection 10(4) of the Act, the increase shall be effective from the day on which the amount of the annuity payable to that contributor under the Act is reduced, pursuant to subsection 10(2) of the Act.

Benefits Capitalized

• 33 (1) For the purposes of subsection 10(4) of the Act, the capitalized value of an annuity or annual allowance and the supplementary benefits payable in respect thereof under Part III of the Act shall be the actuarial present value of such benefits determined as of the date the request is made based on the following actuarial assumptions:

  • (a) the rate of mortality for any contributor is the average of the rates of mortality for contributors who receive benefits in relation to a disability and contributors who receive benefits not in relation to a disability, of the same age group as the contributor, as set out in the actuarial valuation report laid before Parliament in accordance with section 45 of the Act, taking into account the mortality projection factors set out in that report, which average is weighted in accordance with the benefits paid to contributors in relation to a disability and to contributors other than in relation to a disability;

  • (b) the mortality rates in respect of surviving spouses are those set out for spouses in the actuarial valuation report laid before Parliament in accordance with section 45 of the Act, taking into account the mortality projection factors set out in that report; and

  • (c) the interest rates shall be the interest rates for fully indexed pensions — adjusted by the interest rates for unindexed pensions to take into account Part III of the Act — determined in accordance with the section “Pension Commuted Values” of the Standards of Practice — Practice-Specific Standards for Pension Plans, published by the Canadian Institute of Actuaries, as amended from time to time.

• (2) The actuarial valuation report referred to in subsection (1) is the actuarial valuation report most recently laid before Parliament or, where that report was laid before Parliament in the month in which the request is made, or in the preceding month, the report that was laid before Parliament immediately previous to that report.

Adjustment of certain Annuities and Annual Allowances

• 34 (1) Subject to subsections (2) and (3), the annuity or annual allowance to which a contributor described in subparagraph 13(1)(d)(ii), subsection 13(6) or section 23 of the Act is entitled shall be adjusted by deducting therefrom an amount equal to the product obtained by multiplying

  • (a) five per cent of the amount of the annual allowance that the contributor was receiving before becoming disabled or re-employed in the Public Service,

  by

  • (b) the number of years, calculated to the nearest one-tenth, during which the contributor received an annual allowance, other than those years, calculated to the nearest one-tenth, after the day on which he attained the age at which he could otherwise have retired and been entitled to an immediate annuity based on the length of pensionable service on which the annual allowance was calculated.

• (2) The amount of the annuity or annual allowance to which a contributor described in subsection 13(6) or section 23 of the Act may become entitled under Part I of the Act shall not be less than the annual allowance that the contributor was receiving before the contributor’s latest re-employment in the Public Service, plus any increase therein to which the contributor would be entitled in respect of the period of pensionable service to the contributor’s credit as a result of the contributor being so re-employed.

• (3) The total amount to be deducted pursuant to subsection (1) shall not exceed the total amount that was received as an annual allowance by the contributor before the contributor became disabled or re-employed in the Public Service.

Evidence Required to Satisfy the Minister under Paragraph 10(2)(b) of the Act

• 35 (1) The evidence required to satisfy the Minister that a contributor has not become entitled to a disability pension described in paragraph 10(2)(b) of the Act shall be

  • (a) a document signed by the contributor stating that he has not become entitled to a disability pension payable under paragraph 44(1)(b) of the Canada Pension Plan or a similar provision of the Quebec Pension Plan; and

  • (b) a certificate signed by or on behalf of the Minister charged with the administration of the Canada Pension Plan or the President of the Quebec Pension Board, whichever is appropriate, certifying that the contributor named therein has not become entitled to a disability pension payable under paragraph 44(1)(b) of the Canada Pension Plan or a similar provision of the Quebec Pension Plan.

• (2) A contributor who is employed in the Public Service on April 21, 1976 and who subsequently ceases to be so employed shall provide the evidence referred to in paragraph (1)(a) prior to the date on which the contributor is entitled to an annuity under the Act.

• (3) Subject to subsection (4), a contributor who ceases to be employed in the Public Service prior to April 21, 1976 shall provide the evidence set out in paragraph (1)(a) within six months of the date on which he is notified by the Minister in writing of the requirements of paragraph 10(2)(b) of the Act.

• (4) The Minister may extend the time prescribed by subsection (3) where he is of the opinion that the contributor was, owing to circumstances beyond the contributor’s control, unable to provide the evidence referred to in paragraph (1)(a) within the period of time prescribed in that subsection.

Persons Engaged Otherwise than on Full-time Basis

• 36 (1) Any contributor, to whom paragraph 10(6)(b) of the Act applies, who elected to count as pensionable service any period of elective service specified in clause 5(1)(b)(i)(A) of the Act, or who elects to count as pensionable service any period of elective service specified in clause 5(1)(b)(i)(B) who

  • (a) immediately prior to his enlistment in the forces was engaged in the Public Service otherwise than on a full-time basis, or

  • (b) was employed in the Public Service immediately prior to his enlistment in the forces during either World War I or World War II but was not so employed immediately prior to his enlistment in the forces during the other war and subsequent to his period of active service in the forces during the other said war was engaged in the Public Service otherwise than on a full-time basis,

  shall be deemed, for the purposes of paragraph 10(6)(b) of the Act, to have been, while so engaged,

  • (c) employed in the Public Service; and

  • (d) to have received salary at a rate equal to the rate of salary authorized, at the relevant time, to be paid to a person holding, or performing the duties of, the full-time position in the Public Service which most nearly corresponds to the position held by the contributor, as determined by the Treasury Board.

• (2) Any contributor to whom subparagraph 10(6)(c)(ii) of the Act applies or any contributor who has to his credit pensionable service that includes a period during which he was on active service in the forces during World War I or World War II, not having been employed in the Public Service immediately prior to his enlistment, who elected to count as pensionable service any period of elective service specified in clause 5(1)(b)(i)(A) of the Act, or who elects to count as pensionable service any period of elective service specified in clause 5(1)(b)(i)(B) and who, upon subsequently becoming employed in the Public Service, was engaged therein otherwise than on a full-time basis, shall be deemed, for the purposes of paragraph 10(6)(c) of the Act, to have been, while so engaged,

  • (a) employed in the Public Service; and

  • (b) to have received salary at a rate equal to the rate of salary authorized, at the relevant time, to be paid to a person holding, or performing the duties of, the full-time position in the Public Service which most nearly corresponds to the position held by the contributor, as determined by the Treasury Board.

• (3) Any contributor who elected to count as pensionable service any period of elective service, specified in clause 5(1)(b)(i)(A) of the Act, or who elects to count as pensionable service any period of elective service, specified in clause 5(1)(b)(i)(B), during which he was engaged, otherwise than on a full-time basis, as a postmaster in a revenue post office or as an assistant to a postmaster in a revenue post office, shall be deemed, for the purposes of subsection 10(1) of the Act and for the purposes of paragraphs 10(6)(b) and (c) of the Act, to have been, while so engaged, employed in the Public Service if, in the case of an assistant to a postmaster in a revenue post office, the Deputy Postmaster General certifies in the form prescribed by the Minister, that

  • (a) he was not a personal employee of the postmaster; and

  • (b) his employment as an assistant to the postmaster was necessary to ensure the operation of the office in accordance with the ordinary standards of the postal service, having regard to the volume of work undertaken by the office from time to time.

• (4) A contributor to whom subsection (3) applies shall be deemed, for the purposes specified therein, to have received, at the relevant time, salary at a rate certified by the Deputy Postmaster General to be the appropriate rate at which salary would have been payable to the contributor from time to time during his employment as a postmaster in a revenue post office, or an assistant to a postmaster in a revenue post office, in accordance with the relevant schedule of salaries in force at the time the contributor made the election to count the pensionable service referred to in subsection (3).

• (5) The period of pensionable service to the credit of a person in respect of a time with regard to which he elected to contribute to the Superannuation Account on the basis that he was engaged, during that time, otherwise than on a full-time basis as a postmaster in a revenue post office or as an assistant to a postmaster in a revenue post office shall be the proportion of the period of his employment as such postmaster or assistant for which he has elected to contribute to the Superannuation Account that the rate of salary in respect of which he contributed or contributes for that period is of the minimum rate of salary authorized at the time of his election for a postmaster or for an assistant to a postmaster who was required during the hours or periods of his active employment to devote his constant attention to the performance of the duties of his position.

• (6) Where an employee who is normally employed on a full-time basis at a position during only part of the year is, due to the seasonal nature of his employment, engaged other than on a full-time basis for any other period during the year and who during such other period receives a portion of the normal pay for employment on a full-time basis at his position, the employee shall be deemed during such other period

  • (a) to have been employed on a full-time basis; and

  • (b) to have been in receipt of such salary as he would have received had he in fact been engaged, during such other period, at his position on a full-time basis.

• (7) Where a contributor who is normally employed at a position during the year on a full-time basis is, due to the granting of educational leave, engaged other than on a full-time basis for any other period during the year or during the entire year and who during such other period or during the entire year receives a portion of the normal pay for employment on a full-time basis at his position, the contributor shall be deemed during such period or such year

  • (a) to have been employed on a full-time basis; and

  • (b) to have been in receipt of such salary as he would have received had he in fact been engaged, during such other period or such year, at his position on a full-time basis.

36.1 For the purposes of section 13 of the Act, where a contributor has to the contributor’s credit pensionable service that is part-time service, the reference in clause 13(1)(c)(ii)(C) of the Act to « employed in the Public Service on a full-time basis » shall be read as « employed in the Public Service on a full-time or part-time basis ».

Payments to Widow and Children

37 Where a child is born to a contributor after that contributor ceased to be employed in the Public Service, the child is not entitled to an allowance under the Act unless,

• (a) where the contributor ceased to be employed because of death, the child is a posthumous child; and

• (b) where the contributor ceased to be employed for any reason other than death, it appears to the Minister that the child was born following a gestation period commencing prior to the date when the contributor ceased to be employed.

• 38 (1) For the purposes of paragraph 11(7)(b) of the Act, full-time attendance at a school or university means full-time attendance at a school, college, university or other educational institution that provides training or instruction of an educational, professional, vocational or technical nature and a child shall be deemed to be or to have been in full-time attendance at a school or university substantially without interruption

  • (a) during an absence by reason of a scholastic vacation

    • (i) if immediately after such vacation he begins or resumes full-time attendance at a school or university in the next ensuing academic year,

    • (ii) where it is determined by the Director that the child cannot comply with subparagraph (i) by reason of illness or any other cause that the Director considers reasonable, if he begins or resumes full-time attendance at a school or university, at any time during the academic year immediately following the scholastic vacation, or

    • (iii) where it is determined by the Director that the child cannot comply with subparagraph (ii), if he begins or resumes such full-time attendance in the academic year following that mentioned in subparagraph (i); and

  • (b) during an absence occurring in an academic year by reason of illness or any other cause that the Director considers reasonable, if immediately after such absence he begins or resumes full-time attendance at a school or university in that academic year or where it is determined by the Director that the child is unable to do so, if he begins or resumes such full-time attendance in the next ensuing academic year.

• (2) Where a child’s absence by reason of illness commences after he has begun an academic year and it is determined by the Director, on evidence satisfactory to him that by reason of such illness it is not possible for the child to resume full-time attendance at a school or university, that child shall, notwithstanding paragraph (1)(b), be deemed to have been in full-time attendance substantially without interruption at a school or university until the end of that academic year.

• (3) Where the death of a child occurred while he was absent from school or university by reason of illness or any other cause that the Director considers reasonable, that child shall, notwithstanding subsection (1), be deemed to have been in full-time attendance substantially without interruption at a school or university

  • (a) until his death, where it occurred during the academic year in which his absence commenced; or

  • (b) until the end of the academic year in which his absence commenced, where his death occurred after that academic year.

• (4) Where a child ceases to be a child, as defined in paragraph 11(7)(b) of the Act, while he is absent

  • (a) during an academic year by reason of illness or any other cause that the Director considers reasonable, or

  • (b) during a scholastic vacation,

  that child shall, notwithstanding subsection (1), be deemed to have been in full-time attendance at a school or university substantially without interruption until he ceased to be a child if, immediately after such absence,

  • (c) in the case of an absence referred to in paragraph (a), he begins or resumes such full-time attendance at a school or university in that academic year or where it is determined by the Director that that child is unable to do so, he begins or resumes such full-time attendance in the next ensuing academic year; or

  • (d) in the case of an absence referred to in paragraph (b), he begins or resumes such full-time attendance at a school or university in the next ensuing academic year.

• 39 (1) There shall be submitted to the Director in support of each claim that a child of 18 or more years of age

  • (a) is or has been enrolled in a course requiring full-time attendance substantially without interruption at a school or university, a declaration in a form satisfactory to the Director and signed by a responsible officer of that school or university, certifying as to such enrolment; and

  • (b) is or has been for a period of time, in full-time attendance at a school or university substantially without interruption, a declaration of such attendance in a form satisfactory to the Director and signed by such child.

• (2) In this section and section 38, Director means the Director of the Superannuation Branch of the Department of Supply and Services.

• 40 (1) Where the age of a contributor,

  • (a) in the case of a person who was, immediately prior to July 15, 1971 and continued to be up to the date of his death, an employee of the Canada Ports Corporation to whom the pension plan of the Corporation applied, who married after May 21, 1943, or

  • (b) in the case of any other person who married after July 19, 1924,

  exceeds the age of his wife by 20 years or more, the allowance to which she, as the widow of the contributor, may be entitled under the Act shall be reduced so that the ratio of the reduced allowance to the allowance is equal to the ratio of the value of a life annuity of $1 per annum to a person aged 20 years less than the contributor at the date of his death to the value of a life annuity of $1 per annum to a person of the age of the widow at that date.

• (2) For the purposes of subsection (1), the value of a life annuity of $1 per annum shall be calculated in accordance with a(f) Ultimate Table, together with interest at the rate of four per cent per annum.

Contributor Convicted of Indictable Offence

41 Where a contributor is convicted of an indictable offence committed by him while employed in the Public Service, if the Treasury Board is of opinion that the commission of the offence by the contributor constituted misconduct in office, any annuity or annual allowance payable under the Act to or in respect of the contributor shall be reduced by such amount as the Treasury Board, in its discretion, considers appropriate.

Transferred Pensionable Newfoundland Employees

• 42 (1) Where a contributor to whom subsection 23(2) of the Act applies ceased or ceases to be employed in the Public Service not having reached 60 years of age, for any reason other than disability or abolition of post, the amount of any benefit payable to the contributor under the Act, other than a return of contributions, shall be adjusted until such time as the contributor reaches 60 years of age in such manner that only that proportion of the benefit to which he would be entitled if he were not a transferred pensionable Newfoundland employee that his Canadian service is of his total pensionable service shall be payable to him.

• (1.1) Subsection (1) does not apply where a contributor to whom subsection 23(2) of the Act applies ceases or ceased to be employed in the Public Service subsequent to August 30, 1977 having reached 55 years of age and having 30 years of pensionable service to his credit.

• (2) In this section,

  abolition of post

  abolition of post has the same meaning as in the Newfoundland Act; (suppression de poste)

  Canadian service

  Canadian service means any period of service, other than Newfoundland service, that may be counted as pensionable service for the purposes of the Act. (service canadienne)

• (3) Where a person referred to in subsection (1) elected or elects under subsection 3(1) of The Civil Service (Transferred Employees) Act, 1956 of Newfoundland or subsection 3(1) of The Civil Service Transferred Employees Act, 1978 of Newfoundland to receive the pension specified in paragraph (b) of that subsection, there shall be paid to him, in respect of his service with the Government of Newfoundland and, in addition to any other payment to which he is entitled under the Act, a fraction of the pension related to his Newfoundland service that would have been payable to him had he retired upon reaching 60 years of age, such fraction to be determined as follows:

  • (a) the numerator is the period of pensionable service to his credit; and

  • (b) the denominator is the aggregate of

    • (i) the period of pensionable service to his credit, and

    • (ii) the number of years by which his age at the time he ceases to be employed in the Public Service is less than 60.

Entitlement to Disability Benefits

• 42.1 (1) Notwithstanding sections 12 and 13 of the Act, a contributor shall be entitled to benefits under Part I of the Act by reason of being disabled only if the contributor is suffering from a physical or mental impairment that

  • (a) prevents the contributor from engaging in any employment for which the contributor is reasonably suited by virtue of the contributor’s education, training or experience; and

  • (b) can reasonably be expected to last for the remainder of the contributor’s lifetime.

• (2) Subsection (1) does not apply to a person who was disabled on December 31, 1995, for as long as the person continues to be disabled.

Medical Examination

• 43 (1) A medical examination referred to in any of sections 43.1 to 43.3 shall be conducted by a physician licensed or otherwise authorized to practise medicine in the jurisdiction in which the examination is performed.

• (2) A medical examination referred to in section 43.1 shall provide the information required by, and be reported in accordance with, Department of National Health and Welfare Form NHW 365 or NHW-SNBS 366.

• (3) A medical examination referred to in section 43.2 or 43.3 shall provide the information required by, and be reported in accordance with,

  • (a) Department of National Health and Welfare Form NHW 365 or NHW-SNBS 366; and

  • (b) the form set out in Schedule VII.

• (4) The forms referred to in subsections (2) and (3) shall, on completion, be submitted to the Medical Services Branch of the Department of National Health and Welfare.

• 43.1 (1) Subject to subsection (2), a medical examination required by subsection 31(1) or (3) of the Act for the purpose of an election shall be performed not more than 90 days before, nor more than six months after, the making of the election.

• (2) Where a person without fault fails to undergo a medical examination required under subsection 31(1) or (3) of the Act within the time set out in subsection (1), the person may undergo the medical examination within 30 days after being notified by the Minister that an examination is required.

• (3) A person shall be determined to have passed a medical examination referred to in section 31 of the Act where the Minister receives a report, prepared by the Assistant Deputy Minister of the Medical Services Branch of the Department of National Health and Welfare from the information contained in the forms submitted pursuant to section 43, stating that the person

  • (a) is capable of five years of continuous employment, performing the duties that the contributor was performing at the time of the medical examination; or

  • (b) has a normal life expectancy.

• (4) Where the Assistant Deputy Minister of the Medical Services Branch determines that the information contained in a form submitted pursuant to section 43 is insufficient to enable a report in respect of a person to be prepared under subsection (3), the Assistant Deputy Minister may require that the person undergo a further medical examination to provide the necessary information.

• (5) A person who does not undergo a further medical examination required under subsection (4) shall be determined

  • (a) not to have been medically examined in accordance with subsection 31(1) of the Act; and

  • (b) for the purposes of subsection 31(3) of the Act, not to have passed the medical examination.

• 43.2 (1) For the purposes of Part I of the Act, every contributor who by reason of a disability claims to be entitled to payment of a cash termination allowance or an immediate annuity under the Act shall undergo a medical examination to confirm that

  • (a) in respect of a contributor referred to in subsection 42.1(2), the contributor is disabled; and

  • (b) in respect of any other contributor, the contributor meets the requirements of subsection 42.1(1).

• (2) For the purposes of Part I of the Act, a contributor shall be determined to be entitled to benefits under Part I of the Act by reason of being disabled where the Minister receives a report, prepared by the Assistant Deputy Minister of the Medical Services Branch of the Department of National Health and Welfare from the information contained in the forms submitted pursuant to section 43, stating that

  • (a) in respect of a contributor referred to in subsection 42.1(2), the contributor is disabled; and

  • (b) in respect of any other contributor, the contributor meets the requirements of subsection 42.1(1).

• (3) Where the Assistant Deputy Minister of the Medical Services Branch determines that a report under subsection (2) cannot be made in respect of a contributor without further information, the contributor shall undergo a further medical examination to provide the necessary information.

• (4) A contributor who does not undergo a further medical examination required under subsection (3) shall be determined to be not disabled for purposes of Part I of the Act.

• 43.3 (1) A contributor referred to in subsection 42.1(2) who is less than 60 years of age and has been determined to be disabled or who is less than 60 years of age and who meets the requirements of subsection 42.1(1), and who is for that reason in receipt of an immediate annuity under the Act, shall undergo an additional medical examination to determine whether the contributor continues to be disabled or continues to meet the requirements of subsection 42.1(1), as the case may be,

  • (a) where the person has been declared to be temporarily disabled, at the end of the period, indicated on the form set out in Schedule VII, after which it was estimated that the person might be able to return to work; and

  • (b) in any case, where the Minister has reason to believe that the person is no longer disabled or no longer meets the requirements of subsection 42.1(1), as the case may be, at the request of the Minister.

• (2) The continuation of payment of an immediate annuity to a contributor referred to in subsection (1) is conditional on the contributor undergoing any additional medical examination required under that subsection and on that examination confirming that the contributor continues to be disabled.

• (3) If a contributor does not undergo a medical examination within 90 days after the time referred to in paragraph (1)(a) or receipt of a request under paragraph (1)(b), as the case may be, payment of the contributor’s immediate annuity shall be discontinued.

Succession Duties

• 44 (1) Where, upon the death of a contributor, any allowance becomes payable under the Act to a successor, application in writing may be made by or on behalf of the successor to the Minister for payment out of the Superannuation Account of the whole or any part of the portion of the estate, legacy, succession or inheritance duties or taxes, payable by the successor, which is attributable to the said allowance and where the Minister directs, in accordance with the application, that the whole or any part of the portion of the duties or taxes so payable be paid out of the Superannuation Account, the maximum portion of the duties or taxes that may be so paid out is the proportion which

  • (a) the value of the allowance payable to the successor,

  is of

  • (b) the value of the whole estate

  calculated for the purpose of determining the duties or taxes payable in respect thereof.

• (2) Where the Minister makes a direction in accordance with subsection (1), if the allowance payable to the successor is payable in instalments, monthly, quarterly or semi-annually or in an annual amount, the allowance shall be reduced either for a term, requested by the successor in the application made under subsection (1), or during the entire period for which the allowance is payable, if the successor fails to make a request in the application under subsection (1) that the allowance be reduced for a term,

  • (a) where the allowance is payable in monthly instalments, by one-twelfth of an amount,

  • (b) where the allowance is payable in quarterly instalments, by one-quarter of an amount,

  • (c) where the allowance is payable in semi-annual instalments, by one-half of an amount, and

  • (d) where the allowance is payable annually, by the whole of an amount,

  determined by dividing the amount of the estate, legacy, succession or inheritance duties or taxes to be paid out of the Superannuation Account by the value of an annuity of $1 per annum payable monthly, quarterly, semi-annually or annually, as the allowance is payable, to a person of the age of the successor at the date of payment of the duties or taxes out of the Superannuation Account, calculated,

  • (e) in the case of an allowance payable to the widow of the contributor, in accordance with a(f) Ultimate Table, together with interest at the rate of four per cent per annum; and

  • (f) in the case of an allowance payable to a child of the contributor, at an interest rate of four per cent per annum and mortality shall not be taken into account.

• (3) Where the allowance of a successor is to be or is being reduced under this section and the successor, being the widow of a contributor, remarries, and requests that the payment provided in subsection 13(2) of the Act be made to her, the payment shall be reduced by the present value of the deductions which would have been made from the allowance if the allowance had continued to be payable in the same manner as it was prior to her remarriage.

• (4) For the purposes of subsection (3), the present value of the deductions is the present value of a life annuity of the amount of the deduction calculated, as of the age of the widow at the date of her remarriage, in accordance with a(f) Ultimate Table, together with interest at the rate of four per cent per annum.

• (5) Where the allowance of a successor is to be or is being reduced under this section for a term and the successor, being the widow of a contributor, remarries before the end of the term and the allowance is suspended, if at any time the allowance is resumed it shall be reduced for a term equal to the term or the balance of the term, as the case may be, during which the allowance would have been reduced had it not been suspended and such reduction shall be made to the same extent and in the same manner as the allowance was reduced immediately prior to the suspension.

Miscellaneous

45 Beginning with the fiscal year ending March 31, 2002, the annual report referred to in section 46 of the Act shall include the financial statements of the pension plan provided by the Act, prepared in accordance with the federal government’s stated accounting policies for the pension plan, which are based on generally accepted accounting principles.

• 46 (1) For the purposes of paragraph 44(1)(c) of the Act, interest shall be calculated in respect of each quarter in each fiscal year as of the last day of June, September, December and March on the balance to the credit of the Superannuation Account on the last day of the preceding quarter.

• (2) The rate to be used for the purpose of calculating interest under subsection (1) in respect of any quarter is that rate which would yield an amount of interest equal to the amount of interest that the aggregate of the balances to the credit of the Superannuation Accounts maintained under the Public Service Superannuation Act, the Canadian Forces Superannuation Act and the Royal Canadian Mounted Police Superannuation Act would have yielded during that quarter if the quarterly excess were invested at,

  • (a) where the rate is to be used in respect of any quarterly excess after December 31, 1965, the average of the rates of interest that may be or have been determined by the Minister of Finance for the months in that quarter pursuant to subsection 111(2) of the Canada Pension Plan; and

  • (b) where the rate is to be used in respect of any quarterly excess before the quarter ending on March 31, 1966, the average of the rates of interest determined by the Minister of Finance for the months in that quarter as if subsection 111(2) of the Canada Pension Plan had been in force.

• (3) The Minister shall cause notice of the rate to be used for the purposes of calculating interest under subsection (1) to be published in the Canada Gazette at least once in each fiscal year.

• (4) In this section quarterly excess means

  • (a) the total of the amounts credited to the Superannuation Accounts maintained under the Public Service Superannuation Act, the Canadian Forces Superannuation Act and the Royal Canadian Mounted Police Superannuation Act during any quarter of a fiscal year

  minus

  • (b) the payments charged to those Accounts during that quarter

  plus

  • (c) the total of any amounts credited to those Accounts less the payments charged to those Accounts during any quarter of a fiscal year that is a multiple of 20 years prior to the quarter referred to in paragraph (a).

47 The Minister, in any case in which he considers it necessary or advisable in connection with the administration of the Act or these Regulations, may require any person to submit to him a statutory declaration setting out the facts which the Minister considers relevant in that case.

• 48 (1) For the purposes of the Act, proof of age shall, subject to subsection (2), be established by the following evidence:

  • (a) a birth certificate issued by an appropriate civil authority; or

  • (b) a baptismal certificate, issued by an appropriate religious authority, indicating that the baptism took place within five years after the date of birth.

• (2) In the event that the evidence referred to in subsection (1) required to establish proof of age of a contributor cannot be obtained by the contributor, proof of age of the contributor may be established by the following:

  • (a) evidence as to age in one of the following forms:

    • (i) a document, made within five years of the date of birth of the contributor, showing the name and the date of birth or the age of the contributor or a certified copy or extract thereof,

    • (ii) two documents both of which agree as to the month and year of birth of the contributor showing the name and date of birth or age of the contributor, or certified copies or extracts thereof, in respect of which

      • (A) one document shall be at least 20 years old at the time it or a certified copy or extract of it is considered by the Minister for the purpose of establishing the age of the contributor and, except in the case of a page in the Family Bible, the document shall be all or partly in printed form, and

      • (B) the other document

        • (I) shall, unless it is an affidavit or statutory declaration, be at least 10 years old at the time it or a certified copy or extract of it is considered by the Minister for the purposes of establishing the age of the contributor,

        • (II) shall not be a record of employment in the Public Service or any form prescribed by the Minister under this Act or the Superannuation Act, and

        • (III) in the case of an affidavit or statutory declaration, shall be made by a parent, brother or sister of the contributor or some other person having knowledge of the pertinent facts of the birth of the contributor, or

    • (iii) such other evidence relating to proof of age as the Minister may prescribe pursuant to subsection (6);

  • (b) evidence relating to the inability to obtain either one of the certificates referred to in subsection (1) in the form of

    • (i) a letter from an appropriate authority indicating that a search has been made for a certificate of birth but that such search was unsuccessful, or

    • (ii) a statement that satisfies the Minister as to why it would be impractical to conduct a search for any one of the certificates referred to in subsection (1); and

  • (c) a statement, in a form prescribed by the Minister, attesting to the validity of the evidence referred to in paragraphs (a) and (b) and sworn to or affirmed by the person submitting the evidence.

• (3) A contributor shall, upon demand by the Minister, file evidence as to proof of age

  • (a) immediately upon electing to pay by instalments for a period of service described in section 5 of the Act,

  • (b) immediately upon completing a period of five continuous years of having been a contributor to the Superannuation Account, or

  • (c) immediately upon attaining the age of 55 years,

  whichever first occurs.

• (4) Notwithstanding anything in these Regulations,

  • (a) if, in the case of paragraph (3)(a) a contributor fails to provide proof of age as described in this section within one year of the date of the first demand therefor by the Minister, the capitalized value of any instalments that are then payable shall become due and payable and, if not paid within 30 days, the election shall be deemed to have been revoked as to future payments, and

  • (b) if, in the case of paragraph (3)(b) or (c), a contributor fails to provide proof of age as described in this section within one year of the date of the first demand therefor by the Minister, no benefit shall be paid to the contributor except that

    • (i) if the contributor is entitled only to a return of contributions, it shall be payable to him,

    • (ii) if, according to records in the possession of the employing agency, the contributor is purported to be less than 55 years of age and has selected as a benefit a lump sum payment, it shall be payable to him, and

    • (iii) if the contributor is entitled to a benefit other than a lump sum, it shall, at the time it would normally become payable, be paid in monthly amounts as determined by the Minister until either the amount he has paid into the Superannuation Account is exhausted or he files the evidence demanded by the Minister, at which time the normal entitlement of the contributor shall be established.

• (5) Notice to a contributor from the Minister that

  • (a) is in writing, and

  • (b) clearly establishes the requirements of the Minister

  shall constitute a demand within the meaning of subsections (3) and (4).

• (6) Where the Minister is satisfied that a contributor is unable to obtain evidence to prove his age as prescribed in subsection (1) or paragraphs (2)(a) and (b) the Minister may

  • (a) prescribe such other evidence, as he deems sufficient, which the contributor shall file to prove his age; and

  • (b) extend the time, as prescribed in subsection (3) or (4), within which such evidence shall be filed.

• 49 (1) For the purposes of the Act, prima facie evidence that a person is the widow of a male contributor shall consist of evidence of marriage of the person to the contributor in the form of a certificate of marriage issued by an appropriate authority either religious or civil indicating that the person was married to the contributor or, if such evidence cannot be obtained, such other evidence of marriage as may be prescribed by the Minister.

• (2) Where, in the opinion of the Minister, it is necessary to establish the age of the widow of a contributor,

  • (a) subsections 48(1), (2), (5) and (6) shall apply mutatis mutandis; and

  • (b) if the evidence so required is not submitted within one year of the demand therefor the widow shall, for the purposes of this Act, be deemed to be that number of years younger than the contributor as may be determined by the Treasury Board.

• (3) In any case of doubt, the Minister may require the person claiming to be the widow of a contributor to furnish any document such as a statutory declaration, marriage certificate, or a copy of a decree absolute, if applicable, in order to substantiate the claim of that person to be the widow of the contributor.

• (4) Subject to subsection 13(4) of the Act, if within one year after the death of a contributor the person claiming to be the widow of a contributor cannot prove that she is his widow, in the manner prescribed by subsection (1), the contributor shall, for purposes of the Act, be deemed to have died without leaving a widow.

Air Traffic Controllers

Operational Service

• 50 (1) For the purposes of the definition operational service in section 12.11 of the Act, the following kinds of service are designated as operational service, namely,

  • (a) employment in the Public Service during which a person who is a contributor on or after April 1, 1976 is

    • (i) engaged in supervisory or non-supervisory duties requiring the possession of a current and medically valid Air Traffic Controller Licence or a letter of authority issued by the Department of Transport,

    • (ii) [Repealed, SOR/85-285, s. 1]

    • (iii) employed as a data systems co-ordinator in the Department of Transport for any period prior to July 1, 1980, or

    • (iv) undergoing training for any of the duties referred to in subparagraph (i), (ii) or (iii), excluding any period of training to become an air traffic controller at a central air traffic control training school, except where such training occurred prior to the introduction of training schools;

  • (b) any period during which a contributor engaged in any duties or training referred to in paragraph (a) is absent from such duties or training

    • (i) for the purpose of undergoing language training, or

    • (ii) on authorized leave with or without pay for a period of less than six months,

    if the contributor returns to any duties or training referred to in paragraph (a) immediately following such absence;

  • (c) any period of less than six months during which a contributor is employed in the Public Service in employment other than that described in paragraph (a) if such employment was immediately preceded and followed by employment as described in that paragraph; and

  • (d) any period of employment in the Public Service prior to April 1, 1985 during which a person who is a contributor on or after April 1, 1976 was engaged as the immediate supervisor of a non-supervisory employee as described in subparagraph (a)(i) and whose appointment as supervisor was effective on or before September 30, 1981.

• (2) Notwithstanding paragraphs (1)(b) and (c), service described in those paragraphs by a contributor who fails to return to operational service by reason of section 52 is operational service.

• (2.2) Where a competent authority orders that a person described in paragraph (1)(a) who has been relieved of any of the duties referred to in subparagraphs (1)(a)(i), (iii) or (iv) be reinstated in those duties, the period from the day of being relieved from those duties to the day on which it is ordered that he be reinstated, or any shorter period so specified in the order, is operational service.

• (3) Subject to sections 27 and 28, the effective date of becoming or ceasing to be employed in operational service is the effective date specified in the written advice to the Minister from the deputy head of the Department of Transport.

Contributions for Leave Without Pay

• 51 (1) Subject to subsection 5.3(2) of the Act, a contributor employed in operational service who is absent on leave without pay shall contribute to the Superannuation Account, in addition to any amount the contributor is required to contribute under section 7,

  • (a) in the case of leave under the circumstances described in paragraph 7(1)(a) or subsection 7(2) or (3), an amount equal to the amount of contributions he would have been required to pay under section 19 of the Act had he not been so absent; and

  • (b) in any other case, an amount equal to twice the amount of contributions he would have been required to pay under section 19 of the Act had he not been so absent.

• (2) The contributions required to be paid under subsection (1) shall be paid at the same time and in the same manner as the contributions required to be paid under section 7 and section 7 applies as though the contributions required to be paid under subsection (1) were paid under section 7.

• (3) Notwithstanding subsection (2), the contributions required to be paid under subsection (1) by a contributor employed in operational service to whom subsection 7.2(2) or section 7.3 applies shall be paid at the same time and in the same manner as the contributions required to be paid under subsection 7.2(2) or section 7.3, whichever is applicable.

• (4) Where any amount payable by a contributor under this section is unpaid at the time he ceases to be employed in the Public Service, that amount shall be paid at the same time and in the same manner as described in subsection 7.2(4).

Employment Ceasing Otherwise than Voluntarily

52 For the purposes of section 12.13 of the Act, a contributor is considered to have ceased otherwise than voluntarily to be employed in operational service on certification by the deputy head of the Department of Transport that

• (a) the employee is unable to meet the medical requirements for validation of his Air Traffic Controller Licence or letter of authority issued by the Department of Transport;

• (b) the employee is unable to maintain the required level of technical proficiency; or

• (c) removal of the employee from operational service is necessary for the preservation of his physical or mental health.

Correctional Service of Canada

Operational Service

53 The following are designated as operational service for the purposes of the definition operational service in section 24.1 of the Act and of sections 54, 57 and 58:

• (a) any service by a person who is employed by the Correctional Service of Canada and whose principal place of work is other than

  • (i) the national headquarters or a regional headquarters of the Correctional Service of Canada,

  • (ii) the offices of the Commissioner of the Correctional Service of Canada, or

  • (iii) a Regional Staff College of the Correctional Service of Canada or any other institution that provides training to Correctional Service of Canada employees similar to that provided by a Regional Staff College;

• (b) any period of temporary absence of less than six months during which the person is employed in the public service other than in the Correctional Service of Canada, at the end of which the person returns to the service referred to in paragraph (a); and

• (c) any period of temporary absence of two years or less during which the person is not employed in the service referred to in paragraph (a) but remains employed by the Correctional Service of Canada.

• 54 (1) A person is deemed to be employed in operational service while employed by the Correctional Service of Canada if the person

  • (a) was less than 35 years of age when the person first became employed in operational service on the condition that, if at that time the person was at least 30 years of age, the person had less than five years of pensionable service that is not operational service;

  • (b) was employed in operational service that is pensionable service for one or more periods totalling at least 10 years;

  • (c) has ceased to be employed in operational service; and

  • (d) has made an election to be so deemed before the 90th day after the later of

    • (i) the day on which the person ceases to be employed in operational service, and

    • (ii) the day on which a notice is sent to the person from the deputy head confirming the date on which the person ceased to be employed in operational service.

• (2) Any period referred to in paragraph 53(b), and any portion of a period referred to in paragraph 53(c) that is in excess of six months, is not counted as operational service under paragraph (1)(b).

• (3) The election takes effect on the day following the day on which the person ceases to be employed in operational service.

• (4) The election is irrevocable and remains in effect until the day before the day on which the person again becomes employed in operational service or until the day on which the person ceases to be employed by the Correctional Service of Canada.

Additional Contributions

• 55 (1) Subject to subsection (3), the amount required to be contributed under subsection 24.4(1) of the Act is 0.62 per cent of the person’s salary.

• (2) The persons to whom subsection 24.4(1) of the Act does not apply are those who do not meet the conditions set out in subsection 54(1).

• (3) The contribution that a person on leave without pay who does meet those conditions shall pay, in addition to any amount payable under section 7, is the following:

  • (a) in respect of the first three months of the leave, the amount referred to in subsection (1) that the person would have had to pay if the person had not been on leave; and

  • (b) in respect of the remainder of the leave, if the person has not made an election under subsection 5.3(1) of the Act,

    • (i) where the person is on leave without pay as referred to in subsection 7(2) or (3), the amount referred to in paragraph (a), and

    • (ii) in any other case, an amount equal to double that amount.

56 [Repealed, SOR/2007-106, s. 5]

• 57 (1) In this section and in section 58, actual operational service means the service and the periods of absence designated as operational service under section 53 and deemed operational service means any period during which a person is deemed to be employed in operational service under section 54.

• (2) Actual and deemed operational service that occurred on or after March 18, 1994 and in respect of which a person has made an election under subparagraph 6(1)(b)(iii) of the Act is pensionable service to the credit of the person, for the purposes of sections 24.2 and 24.3 of the Act, only if the person further elects, while employed in operational service, to contribute an additional amount determined in accordance with subsection (3), together with interest within the meaning of subsection 7(2) of the Act.

• (3) The additional amount shall be equal to the amount that the person would have been required to contribute in respect of that service under section 55 as it read at the time the service occurred, based on the salary authorized to be paid to the person

  • (a) on the day on which the person most recently became employed in actual operational service, if the person makes the election within one year after that day; or

  • (b) in any other case, on the day on which the person makes the election.

• (4) The additional amount and the interest shall be paid, at the person’s option,

  • (a) in a lump sum, at the time the election is made; or

  • (b) by deduction from the person’s salary or from any benefits payable to the person under the Act, in approximately equal instalments.

Immediate Annuity or Annual Allowance

• 58 (1) The years of service referred to in subsection (2) shall only include service that is pensionable service to the person’s credit.

• (2) The benefit to which a person who exercises the option under section 24.2 of the Act is entitled, in respect of service referred to in each of the following paragraphs, is the following:

  • (a) if the person has at least 25 years of actual operational service, an immediate annuity;

  • (b) if the person has at least 20, but less than 25, years of actual operational service, an annual allowance equal to an amount determined by the formula

    A - (A × 5% × B)

    where

    A

    is the amount of the deferred annuity to which the person would be entitled in respect of that service under subsection 13(1) of the Act, and

    B

    is 25 minus the number of years of actual operational service, rounded to the nearest 1/10 of a year;

  • (c) if the person is at least 50 years of age when the person ceases to be employed in operational service and has at least 25 years of actual and deemed operational service, an immediate annuity;

  • (d) if the person is at least 50 years of age when the person ceases to be employed in operational service and has at least 20, but less than 25, years of actual and deemed operational service, an annual allowance equal to an amount determined by the formula

    A - (A × 5% × B)

    where

    A

    is the amount of the deferred annuity to which the person would be entitled in respect of that service under subsection 13(1) of the Act, and

    B

    is 25 minus the number of years of actual and deemed operational service, rounded to the nearest 1/10 of a year;

  • (e) if the person is at least 45, but less than 50, years of age when the person ceases to be employed in operational service and has at least 20 years of such service including at least 10, but less than 20, years of actual operational service, in addition to some deemed operational service, an annual allowance equal to an amount determined by the formula

    A - (A × 5% × B)

    where

    A

    is the amount of the deferred annuity to which the person would be entitled in respect of that service under subsection 13(1) of the Act, and

    B

    is the greater of

    • (i) 50 minus their age in years, rounded to the nearest 1/10 of a year, at the time the person exercises the option, and

    • (ii) 25 minus the total number of years of actual and deemed operational service, rounded to the nearest 1/10 of a year;

  • (f) if the person is at least 45, but less than 50, years of age when the person ceases to be employed in operational service and has at least 20, but less than 25, years of actual operational service, in addition to some deemed operational service, an annual allowance equal to an amount equal to the greater of

    • (i) the sum of

      • (A) the amount of annual allowance determined in accordance with the formula set out in paragraph (b), and

      • (B) the amount of annual allowance determined by the formula

        A - (A × 5% × B)

        where

        A

        is the amount of the deferred annuity to which the person would be entitled in respect of the deemed operational service under subsection 13(1) of the Act, and

        B

        is the greater of

        • (I) 50 minus their age in years, rounded to the nearest 1/10 of a year, at the time the person exercises the option, and

        • (II) 25 minus the total number of years of actual and deemed operational service, rounded to the nearest 1/10 of a year, and

    • (ii) the amount of the annual allowance determined in accordance with the formula set out in paragraph (e); or

  • (g) if the person is at least 45, but less than 50, years of age when the person ceases to be employed in operational service, is entitled to an immediate annuity under paragraph (a) and has some deemed operational service, an annual allowance equal to an amount determined by the formula

    A - (A × 5% × B)

    where

    A

    is the amount of the deferred annuity to which the person would be entitled in respect of that service under subsection 13(1) of the Act, and

    B

    is 50 minus their age in years, rounded to the nearest 1/10 of a year, at the time the person exercises the option.

• (3) A person who would be entitled to an immediate annuity under paragraph (2)(a) or (c) and who does not exercise the option referred to in subparagraph 13(1)(c)(ii) or section 13.01 or 24.2 of the Act within one year after ceasing to be employed in the public service is deemed to have exercised the option under the latter section.

Election in Respect of Surviving Spouse Benefits

59 For the purposes of sections 60 to 79,

election

election means an election under section 13.1 of the Act; (choix)

level of reduction

level of reduction means, in respect of an immediate annuity, an annual allowance or a deferred annuity, one of the three amounts determined pursuant to section 68, where levels one, two and three correspond to a reduction that provides a surviving spouse with an immediate annual allowance that is equal to 30, 40 or 50 per cent, respectively, of an annuity referred to in clause 68(b)(ii)(A), if paragraph 68(b) were read without reference to supplementary benefits payable under Part III of the Act; (niveau de réduction)

spouse

spouse means a spouse referred to in section 13.1 of the Act. (conjoint)

60 For the purposes of section 13.1 of the Act, a contributor may make an election to reduce the amount of the contributor’s annuity or annual allowance not later than one year after the latest of

• (a) the day on which this section comes into force,

• (b) the day on which the contributor and the spouse are married, and

• (c) the day on which the contributor’s annuity or annual allowance becomes payable.

• 61 (1) Notwithstanding section 60, a contributor may make an election after the expiration of the period provided for in that section where the contributor has received in writing, from a person employed in the Public Service whose ordinary duties included the giving of advice respecting the election,

  • (a) erroneous or misleading information regarding the period during which the contributor could make an election; or

  • (b) materially erroneous or misleading information regarding the amount of the reduction of the contributor’s annuity or annual allowance or the amount of the immediate annual allowance to which the spouse would be entitled.

• (2) An election may be made under subsection (1) not later than three months after the day on which a written notice containing the correct information is sent to the contributor.

62 An election shall be made in writing and shall

• (a) indicate the level of reduction in respect of the contributor’s annuity or annual allowance;

• (b) indicate the date of birth of the contributor’s spouse and the date of the spouse’s marriage to the contributor; and

• (c) be signed and dated by the contributor and signed by a witness other than the contributor’s spouse.

• 63 (1) An election shall be sent to the Minister, or to a person designated by the Minister, within the period referred to in section 60 or subsection 61(2), as the case may be.

• (2) An election is made on the day on which the election is sent in accordance with subsection (1).

64 The contributor, or a person acting on behalf of the contributor, shall, within one year after the day on which an election is made, send to the Minister or to a person designated by the Minister

• (a) a document that is evidence of the date of birth of the spouse;

• (b) a document that is evidence of the marriage of the contributor and the spouse; and

• (c) where the name of the spouse as indicated on a document referred to in paragraph (a) is not the same as the name of the spouse as indicated on a document referred to in paragraph (b), any other document that confirms that the evidence of the birth and the marriage relates to the spouse, or a statutory declaration by which the spouse declares that the documents are in respect of the spouse.

• 65 (1) Notwithstanding sections 48 and 49, for the purposes of section 13.1 of the Act, proof of age of the contributor’s spouse is established, subject to subsections (2) and (3), by a birth certificate issued by a civil authority.

• (2) Where a birth certificate referred to in subsection (1) cannot be obtained, proof of age of the spouse is established

  • (a) by a statutory declaration of the spouse in which the spouse attests to the spouse’s date of birth and explains the reasons why the birth certificate cannot be obtained; and

  • (b) by a document that was created

    • (i) within five years after the date of birth of the spouse and that indicates the name of the spouse and the date of birth or age of the spouse, or

    • (ii) at least 20 years before the day on which the election is made and that indicates the date of birth of the spouse, which document is accompanied by a statutory declaration by which a person, other than the contributor or the spouse, attests that the date stated in the document is the correct date of birth of the spouse.

• (3) Where a document or statutory declaration referred to in paragraph (2)(b) is to be submitted but cannot be obtained, the statutory declaration referred to in paragraph (2)(a) shall set out the reasons why the document or statutory declaration cannot be obtained.

• 66 (1) Subject to subsection (2), proof of the marriage between the contributor and the spouse is established by a marriage certificate issued by a civil authority.

• (2) Where a marriage certificate referred to in subsection (1) cannot be obtained, proof of the marriage between the contributor and the spouse is established by

  • (a) a statutory declaration by which the contributor or the spouse attests to the date of the marriage and explains the reasons why the marriage certificate cannot be obtained; and

  • (b) a document that is similar to a marriage certificate and is issued in relation to the marriage ceremony, or a statutory declaration by a person who attended the marriage ceremony, other than the contributor or the spouse, attesting to the person’s knowledge of the marriage.

Non-compliance with Requirements to Submit Evidence

67 An election is considered not to have been made where any document or statutory declaration that is required by any of sections 64 to 66 is not submitted within one year after the day on which the election is made.

Calculation of the Reduction

• 68 (1) The amount of the reduction of the monthly instalment of the immediate annuity, annual allowance or deferred annuity of a contributor who makes an election is equal to the amount determined as follows:

  • (a) calculate the actuarial present value of the immediate annuity, annual allowance or deferred annuity to which the contributor is entitled under Part I of the Act immediately before the election, and the supplementary benefits payable in respect thereof under Part III of the Act taking into account

    • (i) any amount that is or is to be deducted pursuant to subsection 11(2) of the Act, and

    • (ii) the minimum death benefit payable in accordance with section 27 of the Act;

  • (b) convert the amount determined in accordance with paragraph (a) into the following annuities, each of which has the same actuarial present value, namely,

    • (i) an immediate single life annuity that is payable to the contributor by monthly instalments beginning on the first day of the month following the month in which the election is made, or, in the case of a contributor who is entitled to a deferred annuity that is not payable at the time the contributor makes the election, from the first day of the month in which the contributor reaches the age of 60 years, and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act, and

    • (ii) a joint and survivor pension benefit that consists of

      • (A) an immediate annuity that is payable, during the life of the contributor, by monthly instalments beginning on the first day of the month after the month in which the election is made, or, in the case of a contributor who is entitled to a deferred annuity that is not payable at the time the contributor makes the election, beginning on the first day of the month after the month in which the contributor reaches the age of 60 years, and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act, and

      • (B) an annuity that is payable during the life of the surviving spouse, by monthly instalments beginning on the first day of the month after the month in which the contributor died and that is equal to 30, 40 or 50 per cent, in accordance with the election made by the contributor, of the annuity determined in accordance with clause (A), and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act; and

  • (c) subject to subsection (2), subtract the first monthly instalment of the annuity referred to in clause (b)(ii)(A) from the first monthly instalment of the annuity referred to in subparagraph (b)(i), and adjust the amount obtained to take into account

    • (i) that the reduction is effective during the lesser of

      • (A) the period of the life of the contributor,

      • (B) the period of the life of the spouse, and

      • (C) the duration of the marriage,

    • (ii) that the reduction becomes effective in the month referred to in subsection 76(1), (2), (4) or (5), as the case may be, and

    • (iii) that the increase in the reduction under section 69 will apply to the reduction in each year referred to in that section.

• (2) For the purposes of paragraph (1)(c), in determining the reduction for a contributor in respect of whom a death benefit pursuant to section 27 of the Act would be payable if the contributor were to die on the day on which the election is made, the actuarial present value that is converted in accordance with subparagraph (1)(b)(i) shall not take into account the amount of the death benefit payable in respect of that contributor.

Indexation

• 69 (1) Subject to subsection (2), the amount of the reduction determined in accordance with section 68 is increased on January 1 of each year after the year in which the reduction is first in effect, by the amount that would be payable as a supplementary benefit under Part III of the Act if the amount of the reduction determined under section 68 were an immediate annuity that became payable under Part I of the Act on January 1 of the year in which the election was made.

• (2) Where the election is made in the year in which the contributor retires, the increase in the amount of the reduction pursuant to subsection (1) is determined in respect of the first year during which the increase is in effect from the first day of the month in which the contributor most recently ceased to be employed in the Public Service.

Adjustments

• 70 (1) Where a contributor entitled to a deferred annuity who has made an election becomes entitled to and receives an annual allowance, the amount of the reduction determined in accordance with section 68 shall be revised to take into account the new period during which the reduction is to be made.

• (2) Where a contributor entitled to a deferred annuity or annual allowance who has made an election becomes entitled to and receives an immediate annuity, the amount of the reduction determined in accordance with section 68 shall be revised to take into account the new period during which the reduction is to be made.

71 Where a contributor who receives an immediate annuity by reason of being disabled ceases to be entitled to that annuity and becomes entitled to a deferred annuity, the amount of the reduction determined in accordance with section 68 shall be revised to take into account the new period during which the reduction is to be made, in accordance with subsection 76(2).

Actuarial Assumptions

• 72 (1) For the purposes of sections 68 to 71, the following are the only demographic assumptions on which the actuarial values are to be based:

  • (a) the rate of mortality for any contributor is the average of the rates of mortality for contributors who receive benefits in relation to a disability and contributors who receive benefits not in relation to a disability, of the same age group as the contributor, as set out in the actuarial valuation report laid before Parliament in accordance with section 45 of the Act, taking into account the mortality projection factors set out in the report, which average is weighted in accordance with the benefits paid to contributors in relation to a disability and to contributors other than in relation to a disability;

  • (b) the rates of mortality of surviving spouses are those set out for spouses in the actuarial valuation report laid before Parliament in accordance with section 45 of the Act, taking into account the mortality projection factors set out in the report; and

  • (c) the rates of divorce shall be those established by the Superintendent of Financial Institutions in accordance with statistics on divorce published by Statistics Canada.

• (2) For the purposes of subsection (1), the actuarial valuation referred to in that subsection is the most recent actuarial valuation report, or, where the most recent actuarial valuation report was tabled less than two months before the day on which the contributor made an election, the previously tabled report.

73 For the purposes of the determinations referred to in sections 68 to 71, the rates of interest determined in accordance with the section “Pension Commuted Values” of the Standards of Practice — Practice-Specific Standards for Pension Plans, published by the Canadian Institute of Actuaries, as amended from time to time, shall be the rates

• (a) subject to paragraph (b), in respect of fully indexed pensions; and

• (b) where a contributor is entitled to an annuity or annual allowance pursuant to section 16, 17 or 24.2 of the Act, in respect of unindexed pensions for the period for which no supplementary benefits would be payable under Part III of the Act.

Revision or Revocation of the Election

• 74 (1) A contributor who has made an election may revise the level of reduction where

  • (a) the contributor received, in writing, from a person employed in the Public Service whose ordinary duties include the giving of advice respecting the election, materially erroneous or misleading information regarding the amount of the reduction of the contributor’s annuity or annual allowance or the amount of the immediate annual allowance to which the spouse would be entitled; or

  • (b) the amount of the annuity or annual allowance that is payable to the contributor is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made.

• (2) A contributor may revoke an election where

  • (a) the contributor received materially erroneous or misleading information referred to in paragraph (1)(a); or

  • (b) the amount of the annuity or annual allowance that is payable to the contributor is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made.

• (3) The revision of the level of reduction or the revocation of the election shall be in writing and shall be sent to the Minister or to the person designated by the Minister

  • (a) within three months after the day on which a written notice containing the correct iinformation is sent to the contributor; or

  • (b) within three months after the day on which the annuity or annual allowance is adjusted in accordance with the Pension Benefits Division Act.

• (4) A revision of the level of reduction or a revocation of the election is effective on the day on which it is sent in accordance with subsection (3).

75 An election ceases to have effect on the earliest of

• (a) the day on which the spouse dies,

• (b) the day on which the annulment of the marriage of the contributor and the spouse takes effect, and

• (c) the day on which the divorce between the contributor and the spouse takes effect.

Effective Dates of Reduction

• 76 (1) Subject to subsections (2) to (5), the amount of the reduction of a contributor’s immediate annuity or annual allowance, calculated in accordance with section 68, shall be subtracted from the monthly instalment of the immediate annuity or annual allowance payable to the contributor, effective on the first day of the second month after the month in which the election is made.

• (2) Where a contributor is entitled to a deferred annuity and the deferred annuity has not become payable on the day the election is made, the amount of the reduction shall be subtracted from the monthly instalments of the deferred annuity payable to the contributor, effective on the later of

  • (a) the first day of the month after the month in which the annuity becomes payable, and

  • (b) the first day of the second month after the month in which the election is made.

• (3) Where a contributor has revised the level of reduction pursuant to subsection 74(1), the revised amount of the reduction shall be subtracted from the monthly instalments of the annuity or annual allowance payable to the contributor, effective on the first day of the month after the month in which the revision was made.

• (4) In the case of a contributor described in section 70, the revised amount of the reduction becomes effective on the first day of the month after the month in which the immediate annuity or annual allowance becomes payable.

• (5) In the case of a contributor described in section 71, the adjusted amount of the reduction is effective on the first day of the month following the month in which the deferred annuity becomes payable.

Revocation

77 For the purposes of subsection 13.1(4) of the Act, an election made by a contributor is deemed to be revoked on the day on which the contributor is required to contribute to the Superannuation Account pursuant to subsection 5(1) of the Act.

Termination of Reduction

78 Where an election is revoked pursuant to subsection 74(2), ceases to have effect pursuant to section 75, or is deemed to be revoked pursuant to section 77, the reduction ceases on the first day of the month in which the election is revoked or ceases to have effect.

Surviving Spouse Allowance

79 The immediate annual allowance to which a spouse is entitled on the death of the contributor who had made an election, is equal to an amount determined in accordance with clause 68(b)(ii)(B), if paragraph 68(b) were read without reference to supplementary benefits payable under Part III of the Act.

Limit on Annual Allowance on Involuntary Retirement

• 80 (1) Notwithstanding clause 13(1)(c)(ii)(C) of the Act, the amount of an annual allowance that becomes payable to a contributor pursuant to that clause shall not exceed the amount calculated according to the formula set out in paragraph 8503(3)(c) of the Income Tax Regulations, as that paragraph read on January 15, 1992.

• (2) The limit set out in subsection (1) applies to the amount of an annual allowance payable to a contributor who ceases to be employed on or after the coming into force of an order, made under paragraph 10(a) of the Special Retirement Arrangements Act in respect of a person referred to in subparagraph 10(a)(i) or (vi) of that Act, providing for the payment of benefits to a contributor who is entitled to an annual allowance under clause 13(1)(c)(ii)(C) of the Act.

• 80.1 (1) Notwithstanding Part I of the Act, the amount of an annuity or annual allowance payable to a contributor in respect of a period of service prior to January 1, 1990 that is not service described in subsection 8504(7) of the Income Tax Regulations shall not exceed the amount determined by the formula in paragraph 8504(6)(b) of those Regulations, as that subsection and that paragraph read on January 15, 1992.

• (2) The limit set out in subsection (1) applies in respect of a contributor who ceases to be employed on or after the coming into force of paragraph 41.1(1)(c) of the Retirement Compensation Arrangements Regulations, No. 1.

Interest on Return of Contributions

81 For the purposes of subsection 10(9) of the Act, for any period before January 1, 1997, interest shall be calculated and the balances determined under subsection 10(9) of the Act as it read on December 31, 1996.

• 82 (1) For the purposes of subsection 10(9) of the Act, for any period on or after January 1, 1997, interest shall be calculated and balances determined in accordance with this section and shall be calculated in respect of every quarter up to and including the quarter preceding the quarter in which the return of contributions is paid.

• (2) In this section, 1996 closing balance means the aggregate of all amounts referred to in paragraphs (a), (b) and (c) of the definition return of contributions in subsection 10(1) of the Act, as it read on December 31, 1996, that have been paid by the contributor or transferred to the credit of the contributor before January 1, 1997, plus the interest thereon calculated in accordance with section 81.

• (3) In this section, March 31, 2002 closing balance means the aggregate of

  • (a) the 1996 closing balance and the interest on it calculated in accordance with subsection (4), and

  • (b) the aggregate of all amounts referred to in paragraphs (a), (b) and (c) of the definition return of contributions in subsection 10(1) of the Act that have been paid by the contributor or transferred to the credit of the contributor on or after January 1, 1997 up to and including March 31, 2002 and the interest thereon calculated in accordance with subsection (4).

• (4) For the purposes of paragraphs 10(9)(b) and (c) of the Act in respect of each quarter that begins on or after January 1, 1997 and ends before April 1, 2002, interest shall be calculated at the rate determined under subsection 46(2) on the aggregate of

  • (a) the 1996 closing balance,

  • (b) the aggregate of all amounts referred to in paragraphs (a), (b) and (c) of the definition return of contributions in subsection 10(1) of the Act that have been paid by the contributor or transferred to the credit of the contributor on or after January 1, 1997 and before the end of the preceding quarter, and

  • (c) interest calculated in accordance with this subsection as of the end of the quarter preceding the quarter for which the interest is being calculated.

• (5) For the purposes of paragraph 10(9)(c) of the Act, in respect of each quarter that begins on or after April 1, 2002, interest shall be calculated at the rate determined under subsection (6) on the aggregate of

  • (a) the March 31, 2002 closing balance,

  • (b) the aggregate of all amounts referred to in paragraphs (a), (b) and (c) of the definition return of contributions in subsection 10(1) of the Act that have been paid by the contributor or transferred to the credit of the contributor on or after April 1, 2002 and before the end of the preceding quarter, and

  • (c) the interest calculated in accordance with this subsection as of the end of the quarter preceding the quarter for which interest is being calculated.

• (6) The rate of interest to be used for the purpose of subsection (5) is the effective quarterly rate determined from the annual rate of return of the Public Service Pension Fund published in the previous fiscal year’s annual report for the Public Sector Pension Investment Board as laid before each House of Parliament under subsection 48(3) of the Public Sector Pension Investment Board Act.

• (7) If the annual rate of return referred to in subsection (6) is negative, the rate of interest shall be zero per cent.

Transfer Value

Definitions

• 83 (1) The following definitions apply in sections 84 to 104.

  new employer

  new employer means the employer of a person who has ceased to be employed in the Public Service upon the divestiture of the administration of a service by Her Majesty and who, being subject to regulations made under paragraph 42.1(1)(u) of the Act, is not entitled to a benefit or to exercise an option for a benefit under the Act until ceasing to be employed by that employer. (nouvel employeur)

  pensionable age

  pensionable age means the age referred to in paragraph 13(1)(a) of the Act. (âge ouvrant droit à pension)

  transfer value service

  transfer value service means any period of service in respect of which the payment of a transfer value was made in accordance with subsection 13.01(2) of the Act. (période de service achetable)

  valuation day

  valuation day means

  • (a) in respect of a contributor who has ceased to be employed in the Public Service to become employed by a new employer, the later of

    • (i) the date on which the contributor ceases to be employed by the new employer, and

    • (ii) the date on which the contributor exercises an option for a transfer value; and

  • (b) in respect of any other contributor, the later of

    • (i) the date on which the contributor ceases to be employed in the Public Service, and

    • (ii) the date on which the contributor exercises an option for a transfer value. (date d’évaluation)

• (2) Notwithstanding the definition valuation day in subsection (1), where a contributor exercised an option for a transfer value on or after June 20, 1996 and before April 30, 1997, that contributor’s valuation day is April 30, 1997.

Eligibility

• 84 (1) Subject to subsection (3), a contributor described in subsection 13.01(1) of the Act is entitled to exercise an option for a transfer value determined in accordance with sections 90 to 95, if the contributor

  • (a) ceases to be employed in the Public Service or by a new employer on or after April 30, 1997 and is more than ten years younger than pensionable age on the date of ceasing to be employed in the Public Service or, in the case of a contributor who is subsequently employed by a new employer, on the date of ceasing to be employed by the new employer;

  • (b) ceased to be employed in the Public Service before April 30, 1997 and was more than ten years younger than pensionable age on the date of ceasing to be so employed and on June 20, 1996; or

  • (c) is more than ten years younger than pensionable age on the date of becoming entitled to a deferred annuity pursuant to section 28 of the Act.

• (2) A contributor described in paragraph (1)(b) includes a person who has opted or is deemed to have opted for a deferred annuity and a person who has opted for an annual allowance that is not yet payable.

• (3) A contributor described in paragraph (1)(a) is not entitled to exercise an option for a transfer value if the contributor has exercised an option for any other benefit under the Act.

Time Limits

85 A contributor described in paragraph 84(1)(a) who wishes to exercise an option for a transfer value must do so within one year after the date on which the contributor ceases to be employed in the Public Service or, in the case of a contributor who is subsequently employed by a new employer, within one year after the date on which the contributor ceases to be employed by the new employer.

• 86 (1) Subject to subsection (2), a contributor described in paragraph 84(1)(b) who wishes to exercise an option for a transfer value must do so on or before the later of

  • (a) April 30, 1998, and

  • (b) the date that is six months after the date on which the Minister sends a written notice to the contributor stating that the contributor is entitled to exercise an option for a transfer value.

• (2) A contributor described in paragraph 84(1)(b) may exercise an option for a transfer value after the date provided for in subsection (1), but within the period provided for in subsection (4), where the contributor establishes that the notice referred to in paragraph (1)(b) was not received.

• (3) Where a contributor establishes that the notice referred to in paragraph (1)(b) was not received, the Minister shall forthwith send a written notice to the contributor stating that the contributor is entitled to exercise an option for a transfer value.

• (4) An option may be exercised under subsection (2) within three months after the date on which the notice referred to in subsection (3) is sent, but in no case may an option be exercised after the contributor has commenced to receive an annuity or an annual allowance under the Act in respect of the contributor’s pensionable service.

87 A contributor described in paragraph 84(1)(c) who wishes to exercise an option for a transfer value must do so on or before the later of

• (a) April 30, 1998, and

• (b) the date that is one year after the date on which the contributor becomes entitled to a deferred annuity pursuant to section 28 of the Act.

Form and Manner of Exercise of Option

• 88 (1) An option for a transfer value must be

  • (a) exercised in writing;

  • (b) dated and signed by the contributor; and

  • (c) sent to the Minister, or to a person designated by the Minister, within the applicable period referred to in sections 85 to 87.

• (2) An option for a transfer value is deemed to be exercised on the date on which it is sent in accordance with paragraph (1)(c).

Void Option

89 If a contributor exercises an option for a transfer value under section 13.01 of the Act and is re-employed in the Public Service and is required to make contributions under section 5 of the Act before the transfer value has been paid, the exercise of the option for the transfer value is void.

Determination of Transfer Value

• 90 (1) Subject to subsection (2), the transfer value to which a contributor is entitled is a lump sum amount equal to the actuarial present value on valuation day of the accrued pension benefits that would be payable to or in respect of the contributor under the Act had the contributor become entitled to a deferred annuity under section 13 of the Act on ceasing to be employed in the Public Service, together with interest calculated in accordance with section 93.

• (2) Where the lump sum amount referred to in subsection (1) is less than the amount of a return of contributions that would be payable on valuation day if the contributor were eligible to receive a return of contributions, the transfer value to which the contributor is entitled is a lump sum amount equal to the amount of that return of contributions, together with interest calculated in accordance with section 93.

91 The determination of the actuarial present value of the accrued pension benefits referred to in subsection 90(1) is subject to the following rules:

• (a) supplementary benefits are to be increased to take into account the period beginning on the later of January 1 of the year in which valuation day occurs and the date on which the contributor ceased to be employed in the Public Service and ending on valuation day; and

• (b) the possibility that the contributor could receive an annual allowance is to be excluded.

• 92 (1) In determining the actuarial present value of the accrued pension benefits referred to in subsection 90(1), the following actuarial assumptions are to be used:

  • (a) the mortality rates for former contributors and surviving spouses, including mortality projection factors, shall be those used in the preparation of the most recent actuarial valuation report relating to the pension plan established under the Act;

  • (b) the interest rates shall be the interest rates for fully indexed pensions — adjusted by the interest rates for unindexed pensions to take into account Part III of the Act — determined in accordance with the section “Pension Commuted Values” of the Standards of Practice — Practice-Specific Standards for Pension Plans, published by the Canadian Institute of Actuaries, as amended from time to time;

  • (c) the probability that a contributor will be survived by children shall be based on the rates regarding the assumed number, average age and eligibility status of children at the death of a contributor used in the preparation of the most recent actuarial valuation report relating to the pension plan established under the Act;

  • (d) the probability that a contributor will become entitled to a benefit by reason of disability shall be based on the disability incidence rates used in the preparation of the most recent actuarial valuation report relating to the pension plan established under the Act, taking into account the probability set out in that report that, where termination of employment was on account of disability, there would be immediate eligibility for Canada Pension Plan or Quebec Pension Plan disability benefits;

  • (e) the rates of marriage on termination of employment and the rates of divorce after termination of employment shall be those established by the Chief Actuary of the Office of the Superintendent of Financial Institutions in accordance with statistics on marriage and divorce published by Statistics Canada; and

  • (f) the determination of the age difference between spouses on termination of employment shall be established by the Chief Actuary of the Office of the Superintendent of Financial Institutions in accordance with statistics published by Statistics Canada.

• (2) The actuarial valuation report referred to in paragraphs (1)(a), (c) and (d) is the actuarial valuation report most recently laid before Parliament in accordance with section 45 of the Act before valuation day or, if that report was laid before Parliament in the month in which valuation day occurs or in the preceding month, the report that was laid before Parliament immediately previous to that report.

• 93 (1) The interest referred to in section 90 shall be calculated for the period beginning on valuation day and ending on the last day of the month preceding the month in which payment of the transfer value is effected, at the rate established in accordance with subsections (2) and (3) converted to an effective annual rate.

• (2) The rate of interest is the rate that existed in respect of the second quarter preceding valuation day and that is set out in the table entitled “Balanced” on the line “MERCER Median” in the column entitled “3 Months” in the Summary Performance of Canadian Institutional Pooled Funds, published by Mercer Investment Consulting Inc., as amended from time to time.

• (3) If the rate of interest under subsection (2) is negative, the amount of interest for the purposes of subsection (1) is zero.

• 94 (1) For the purposes of determining the deferred annuity referred to in subsection 90(1), a contributor’s pensionable service is that which is to the credit of the contributor on the date of ceasing to be employed in the Public Service.

• (2) For the purposes of subsection 13.01(3) of the Act and notwithstanding subsection (1), the pensionable service to the credit of a contributor who has elected to pay for a period of pensionable service by means of instalments shall include only the portion of the pensionable service subject to the election that corresponds to the payments that were made or ought to have been made on or before valuation day.

Reduction

95 Where a division of a contributor’s pension benefits is effected under section 8 of the Pension Benefits Division Act before the date on which payment of a transfer value is effected, the lump sum amount referred to in section 90 shall be reduced to take into account the adjustment to the contributor’s pension benefits made in accordance with section 21 of the Pension Benefits Division Regulations.

Prescribed Retirement Savings Plan or Fund

96 A retirement savings plan prescribed for the purposes of section 26 of the Pension Benefits Standards Act, 1985 is prescribed as a kind of retirement saving plan or fund for the purposes of paragraph 13.01(2)(b) of the Act.

Prescribed Immediate and Deferred Life Annuity

97 An immediate life annuity and a deferred life annuity as defined in subsection 2(1) of the Pension Benefits Standards Regulations, 1985 are prescribed as a kind of immediate life annuity and a kind of deferred life annuity for the purposes of paragraph 13.01(2)(c) of the Act.

Adaptation of Subsection 13.01(2) of the Act

98 For the purposes of subsection 13.01(2) of the Act, where the transfer value determined in accordance with sections 90 to 95 exceeds the amount which may, in accordance with section 8517 of the Income Tax Regulations, be transferred to a retirement savings plan or fund or to a financial institution for the purchase of an immediate or deferred life annuity, the excess shall be paid to the contributor.

Payment where Contributor is Deceased

99 Where the payment of a transfer value cannot be effected in accordance with subsection 13.01(2) of the Act because the contributor is deceased, the payment shall be made to the estate of the contributor.

Election for Transfer Value Service

• 100 (1) Subject to the provisions of the Income Tax Act and the Income Tax Regulations, a contributor while employed in the Public Service may elect, once only, under clause 6(1)(b)(iii)(M) of the Act, to pay for a period of transfer value service for which he or she had not previously had an opportunity to elect.

• (2) An election to pay for transfer value service shall be in writing, in the form prescribed by the Minister and dated and signed by the person making the election.

• (3) An election shall be sent to the Minister, or to a person designated by the Minister, no later than one year after the later of the date of the written notice sent informing the contributor that he or she has become a contributor under Part I of the Act or the day on which this section comes into force.

• (4) An election is deemed to be made on the day on which it is received by the Minister, or the person designated by the Minister.

• (5) Subject to subsection (6), a contributor who elects to pay for only a portion of transfer value service may only be credited with the period that is most recent in point of time.

• (6) If a contributor elects to pay for only a portion of transfer value service that comprises periods of full-time service and part-time service, the portion elected shall consist of full-time service and part-time service in the same proportions as those used in the determination of the transfer value, based on those periods of service that are most recent in point of time.

• (7) An election may not be revoked, except in the circumstances set out in paragraph 18(1)(a), or amended.

• (8) Paragraph 8(5)(a) of the Act applies to an election made under subsection (1).

• 101 (1) The amount required to pay for an election for transfer value service is the aggregate of

  • (a) the amount determined by multiplying the amount paid as a transfer value under subsection 13.01(2) of the Act and under section 98, by the fraction the numerator of which is the portion of the transfer value service elected under section 100 and the denominator of which is the transfer value service;

  • (b) the amount representing the interest calculated in accordance with the rates set out in subsection (2) and (3) compounded quarterly, on the amount determined under paragraph (a), for the period beginning on the day on which payment of the transfer value was effected and ending on the last day of the month preceding the month in which the election to pay for the transfer value service is made.

• (2) The rate of interest in respect of each quarter is the rate that existed in respect of the second quarter preceding the quarter for which interest is being calculated and set out in the table entitled “Balanced” on the line “MERCER Median” in the column entitled “3 Months” in Summary Performance of Canadian Institutional Pooled Funds, published by Mercer Investment Consulting Inc., as amended from time to time.

• (3) If the amount of interest calculated under paragraph (1)(b) is negative, the amount of interest for the purposes of that paragraph is zero.

• 102 (1) The amount required to pay for an election for transfer value service shall be paid to the Public Service Pension Fund in a lump sum.

• (2) If the amount actually paid is less than the amount required to be paid for the entire period of transfer value service elected, the contributor is deemed to have elected to pay for the lesser period of service that the amount remitted is sufficient to pay for.

• (3) An election is invalid if payment is not made within 90 days after the day on which the election is received by the Minister, or a person designated by the Minister.

103 An election to pay for transfer value service is invalid if the contributor has not paid to the Retirement Compensation Arrangements Account established under the Special Retirement Arrangements Act any amount required to be paid under paragraph 38.3(a) of the Retirement Compensation Arrangements Regulations, No. 1 in respect of the period contemplated by the election, within the time limit set out in subsection 102(3).

104 If a contributor’s election to pay for transfer value service is invalid for a reason set out in subsection 102(3) or section 103, the contributor is not entitled to make another election in respect of any period of transfer value service contemplated by the invalid election.

SCHEDULE V

FORM A

	Superannuation Number

SUPERANNUATION BRANCH

Department of Finance

Public Service Superannuation Act

NOTICE OF COURT ORDER

Applicable to Subsection 20(2) of the

Public Service Superannuation Act

Court	Province	Date of Order
Name of Recipient	Amount and Method of Payment
	Lump Sum
	☐ $ or ☐ $ per
Name of Dependent	Relationship of Dependent to Recipient
Statute or other Authority under which Order was made

THE PRESIDENT OF THE TREASURY BOARD

OTTAWA, CANADA.

In compliance with the above-mentioned order, (a certified copy of which is attached hereto), and pursuant to subsection 20(2) of the Public Service Superannuation Act, I hereby request that you pay the amount specified herein to the above-named dependent by deductions from any amount that is or becomes payable to the recipient under the Public Service Superannuation Act.

(Registrar, Prothonotary, Clerk or other officer of the Court authorized to issue this notice on behalf of the Court)

Date

Form No.

• SOR/93-450, s. 11(F)

SCHEDULE VI(Section 32)

FORM D

Social Insurance No.:

Superannuation No.:

I, , hereby make application under section 10(4) of the Public Service Superannuation Act for an increase in the annuity payable to me under the Public Service Superannuation Act.

I attach to this form a statement from the Canada Pension Plan (or Quebec Pension Plan) setting forth the amount of retirement (or disability) allowance payable to me.

Further, I hereby give my authority for the release of information to the Superannuation Branch, Department of Finance, if required, concerning any aspect of my earnings, contributions, or benefits under the Canada Pension Plan (or Quebec Pension Plan).

Signed

Date

• SOR/93-450, s. 11(F)