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

• 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 they would have received if the salary received or deemed to have been received by them during their pensionable service under the Act had been the total amount of their income from pensionable employment as defined in the Canada Pension Plan and if the Canada Pension Plan had applied to them 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 survivors 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 referred to in subparagraph 13(1)(d)(ii) or 13.001(1)(d)(ii), subsection 13(6) or 13.001(7) or section 23 or 24.6 of the Act is entitled shall be adjusted by deducting an amount determined by the formula

  A × B

  where

  A

  is 5% of the amount of the annual allowance that they were receiving before becoming disabled or re-employed in the public service; and

  B

  is the number of years, rounded to the nearest one-tenth, during which they received the annual allowance, other than those years, rounded to the nearest one-tenth, after the day on which they attained the age at which they could have retired and been entitled to an immediate annuity based on the period of pensionable service on which the annual allowance was calculated.

• (2) The amount of the annuity or annual allowance to which a contributor referred to in subparagraph 13(1)(d)(ii) or 13.001(1)(d)(ii), subsection 13(6) or 13.001(7) or section 23 or 24.6 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 their latest re-employment in the public service, plus any increase to which they would be entitled in respect of the period of pensionable service to their credit as a result of being 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 they have 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 they are 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 or she 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 their 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 their enlistment in the forces during either World War I or World War II but was not so employed immediately prior to their enlistment in the forces during the other war and subsequent to their 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 their credit pensionable service that includes a period during which they were 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 their 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 they were 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) they were not a personal employee of the postmaster; and

  • (b) their 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 their 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 they elected to contribute to the Superannuation Account on the basis that they were 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 their employment as such postmaster or assistant for which they have elected to contribute to the Superannuation Account that the rate of salary in respect of which they contributed or contribute for that period is of the minimum rate of salary authorized at the time of their election for a postmaster or for an assistant to a postmaster who was required during the hours or periods of their active employment to devote their constant attention to the performance of the duties of their 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 their 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 their 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 they would have received had they in fact been engaged, during such other period, at their 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 their 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 they would have received had they in fact been engaged, during such other period or such year, at their position on a full-time basis.

36.1 [Repealed, SOR/2016-203, s. 24]

Children’s Allowances

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 paragraphs 12(9)(b) and 12.1(9)(b) of the Act, full-time attendance at a school or university in respect of a child, 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.

• (2) A child is deemed to be or to have been in full-time attendance at a school or university substantially without interruption during an absence by reason of a scholastic vacation

  • (a) if, after the vacation, they begin or resume full-time attendance at a school or university at the beginning of the next academic year; or

  • (b) if, because of any reasonable cause, they cannot begin or resume full-time attendance at a school or university at the beginning of that academic year but they do so begin or resume full-time attendance at a school or university during that academic year or in the next academic year.

• (3) A child is deemed to be or to have been in full-time attendance at a school or university substantially without interruption

  • (a) during an absence occurring in an academic year because of any reasonable cause, if immediately after the absence they begin or resume full-time attendance at a school or university during that academic year;

  • (b) until the end of the academic year during which they are absent because of any reasonable cause if they begin or resume full-time attendance at a school or university in the next academic year;

  • (c) until they are 25 years of age

    • (i) if, after an absence because of any reasonable cause occurring in an academic year, they begin or resume, immediately after the absence, full-time attendance at a school or university during that academic year or, if they cannot do so, they begin or resume full-time attendance at a school or university in the next academic year, or

    • (ii) if, after a scholastic vacation, they begin or resume full-time attendance at a school or university at the beginning of the next academic year; and

  • (d) until their death, if they die during the academic year in which their absence commenced because of any reasonable cause, or until the end of the academic year in which their absence commenced, if their death occurred after that academic year.