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

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12 [Repealed, SOR/2016-203, s. 8]

• 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 they 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 they attain 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 they attain 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), they cease 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 they 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 they 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 they 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 they ceased to be employed in the public service they 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 their enlistment in the forces.

• (6) Where a person enlisted in the forces more than six months but less than two years from the time they ceased to be employed in the public service, they 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 their enlistment in the forces, only if, in accordance with the principles applicable on September 12, 1956, they would have been considered to have been employed in the public service immediately prior to their enlistment in the forces.

• (7) Where a person enlisted in the forces after the expiration of two years from the time they ceased to be employed in the public service, they shall not, in any case, be deemed to have been employed in the public service immediately prior to their 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 them at the time of the making of the election, the making of the payment required under section 13.2 would cause them 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 under Part I of the Act shall be delivered or mailed to the Minister.

• (2) The date of the election is the day on which it is delivered or, if it is mailed, the day on which it is mailed and the postmark is evidence of that day.

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).