Public Service Superannuation Regulations (C.R.C., c. 1358)

1 [Repealed, SOR/2016-203, s. 2]

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) The kind of superannuation or pension benefit referred to in subsection 5(5) of the Act 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) The kind of superannuation or pension benefit referred to in paragraph 8(2)(a) of the Act 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 they have 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) they may from time to time amend their 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, they may reduce the payment to the minimum required for the valid period or periods of service so long as the period within which they pay for the said valid service is not lengthened.

• (2) Where a contributor defaults in respect of an instalment payable by them, 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 they cease 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, they 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 them 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 them 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 them 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 their 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 them under this section be deducted from moneys payable to them 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 them, or that is deductible from their benefit, under this section.

• (11) Where a contributor has elected to pay in instalments in respect of any period of service for which they have 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.