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Supplementary Death Benefit Regulations (C.R.C., c. 1360)

Regulations are current to 2024-06-19 and last amended on 2024-06-01. Previous Versions

Supplementary Death Benefit Regulations

C.R.C., c. 1360

PUBLIC SERVICE SUPERANNUATION ACT

Supplementary Death Benefit Regulations

 [Repealed, SOR/2024-85, s. 2]

Interpretation

 In these Regulations,

Act

Act means the Public Service Superannuation Act; (Loi)

department

department[Repealed, SOR/2024-85, s. 3]

deputy head

deputy head has the same meaning as in section 2 of the Public Service Superannuation Regulations; (sous-ministre)

Minister

Minister means the President of the Treasury Board; (ministre)

seasonal employee

seasonal employee and sessional employee have the same meaning as in the Public Service Superannuation Regulations. (employé saisonnier and employé de session)

Manner and Time of Payment of Contributions

 Subject to these Regulations, the contributions required to be paid by a participant must be paid monthly by reservation from the participant’s salary.

Contributions by Participants Absent from Duty

 A participant who is absent from duty must contribute to the Consolidated Revenue Fund an amount equal to the amount the participant would be required to contribute under section 53 of the Act if the participant were not absent from duty.

 The contributions required to be paid by a participant who is absent from duty with pay must be paid monthly by reservation from the participant’s salary.

  •  (1) Subject to subsection (2) and section 7, a participant who is absent from duty without pay must pay the contributions that are required to be paid in respect of that absence

    • (a) in a lump sum within 30 days after the participant’s return to duty; or

    • (b) by reservation in equal instalments from the salary payable to the participant for a period equal to twice the period of absence commencing on the expiration of the period of absence.

  • (2) If payment under paragraph (1)(b) would cause the participant financial hardship, the participant may choose to make payment by reservation from their salary of approximately equal instalments over a period not exceeding the lesser of

    • (a) three times the period of absence, and

    • (b) 15 years.

 The contributions that are required to be paid by a participant referred to in section 47.1 of the Act, or by a participant who is absent from duty without pay to serve as described in any one of the following paragraphs, must be paid in advance, annually:

  • (a) with an international organization;

  • (b) with the government of a country other than Canada;

  • (c) as a full-time paid official of a public service employee organization;

  • (d) as a full-time paid official of a credit union;

  • (e) outside the public service on an inquiry established under Part I of the Inquiries Act, or with any board or agency that is an agent of His Majesty in right of Canada.

 Where an amount payable by a contributor under section 4 is unpaid at the time the contributor ceases to be employed in the public service, the amount shall be deducted from any benefit that is or will become payable under the Act to the contributor

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

    • (i) by reservation from the monthly instalments of the annuity or annual allowance of an amount equal to the amount of any instalment otherwise payable by the contributor under section 6 or 30 per cent of the gross monthly annuity or annual allowance, whichever is the lesser, or

    • (ii) in a lump sum, if the contributor so elects, at the time the annuity or annual allowance becomes payable; and

  • (b) in any other case, in a lump sum, at the time the benefit becomes payable.

Seasonal and Sessional Employees

 The contributions required to be paid by a participant who is a seasonal employee or sessional employee for the period during which they are not on duty in the public service must be paid at the time and in the manner that contributions would be payable under section 6 as if the employee were, during that period, a participant described in that section.

Participants Receiving Less than Normal Salary

  •  (1) For the purposes of Part II of the Act, when a participant engaged otherwise than on a full-time basis during an educational leave or a period of seasonal lay-off receives, during the educational leave or period of lay-off, salary that is less than what they would have received had they not been on leave or lay-off, they are deemed to have been, while so engaged, employed in the public service and the salary that they are deemed to have received during that leave or period of lay-off is the salary that they would have received had they not been on leave or lay-off.

  • (2) The contributions required to be paid by a participant described in subsection (1) must be paid at the time and in the manner that contributions would be payable under section 6 as if the participant were, during their educational leave or period of lay-off, a participant described in that section.

Contributions by Elective Participants

[
  • SOR/92-716, s. 8(F)
]
  •  (1) Subject to subsection (2), every elective participant must contribute to the Consolidated Revenue Fund $0.15 each month for every $1,000 of the basic benefit if the participant

    • (a) on ceasing to be employed in the public service is entitled to an immediate annuity under Part I of the Act;

    • (b) on ceasing to be employed in the public service after March 31, 1995 is entitled to and has opted for an annual allowance payable within thirty days after so ceasing;

    • (c) on ceasing to be required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1 is entitled to an immediate annuity;

    • (d) on ceasing to be required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1 is entitled to an immediate annual allowance; or

    • (e) on March 31, 1995 was an elective participant and

      • (i) was receiving an annual allowance under Part I of the Act and had been receiving the annual allowance since a date not later than 30 days after ceasing to be employed in the public service, or

      • (ii) had been receiving an annual allowance under Part I of the Act since a date not later than 30 days after ceasing to be employed in the public service but, on March 31, 1995, was entitled to an immediate annuity under that Part.

  • (2) The contribution required under subsection (1) is reduced by $1.50 per month, in respect of a participant who is 65 years of age or older and who

    • (a) on ceasing to be employed in the public service is entitled to an immediate annuity under Part I of the Act;

    • (b) is a person who is entitled to an immediate annual allowance; or

    • (c) on ceasing to be required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1 is entitled to an immediate annuity.

  • (3) The reduction referred to in subsection (2) is effective on the earlier of April 1st or October 1st after the day on which the participant attains 65 years of age.

  •  (1) Subject to section 12, every elective participant, other than an elective participant referred to in subsection 10(1), must contribute to the Consolidated Revenue Fund each year, in advance, for every $2,000 of the basic benefit of the participant

    • (a) during any period in which neither an annuity under Part I of the Act or under the Canadian Forces Superannuation Act nor a pension under the Defence Services Pension Continuation Act is being paid to the participant, the amount set out in Part I of Schedule I; and

    • (b) during any period in which an annuity or a pension is being paid to the participant under the Part or an Act referred to in paragraph (a), 12 times the amount set out in Part II of Schedule I.

  • (1.1) and (2) [Repealed, SOR/99-378, s. 3]

  • (2.1) Subject to section 12, a participant referred to in subsection (1) must pay

    • (a) the first contribution on or before the thirtieth day after the day on which the participant ceased or ceases to be employed in the public service; and

    • (b) subsequent such contributions each year on or before the thirtieth day after the anniversary of the day on which the participant ceased or ceases to be employed in the public service.

  • (3) If an elective participant does not pay their annual contribution in accordance with subsection (2.1) because they received erroneous or misleading information as to their obligations under the Act from a person employed in the public service whose ordinary duties include giving advice about the application of the Act, the participant must pay their annual contribution within three months after the day on which they receive a notice with the correct information; however, the due date of each annual contribution after that contribution remains as set out in paragraph (2.1)(b).

 [Repealed, SOR/99-378, s. 4]

  •  (1) Subject to subsection (2), if an elective participant is or becomes entitled to an annuity or an annual allowance under Part I of the Act, the contributions that they are required to pay under section 10 or 11 must, unless the participant otherwise directs, be reserved from that annuity or annual allowance when it becomes payable to the participant.

  • (2) If an annuity or annual allowance payable under Part I of the Act to an elective participant is not sufficient to pay the contributions that the participant is required to pay under section 10 or 11, the participant must pay the contributions, in advance, annually.

  • (3) A direction made by a participant under subsection (1) must be in writing, signed by the participant and delivered to the Minister.

  • (4) The direction is effective on the first day of the month following the month in which it is received by the Minister.

 [Repealed, SOR/99-378, s. 5]

 If an elective participant has paid a contribution in respect of a period longer than one month and before the end of that period they become a participant, other than an elective participant, under the Act or under Part II of the Canadian Forces Superannuation Act, the participant is to be paid an amount equal to a fraction of the last contribution that they have paid, which is to be determined as follows:

  • (a) the numerator is the number of complete calendar months remaining until their next contribution would have been due if they had continued to be an elective participant; and

  • (b) the denominator is the total number of calendar months in respect of which they paid the contribution.

Reductions in Benefits and Contributions

 The reduction referred to in the definition basic benefit in subsection 47(1) of the Act is to be made on April 1st or October 1st of each year, whichever date immediately follows the participant’s birthday.

 The reduction in the amount that certain participants are required to contribute under section 53 of the Act is to commence on April 1st or October 1st, whichever date immediately follows the anniversary of the birthday of the participant on which the participant became eligible for the reduction.

Employment Substantially Without Interruption

 For the purposes of Part II of the Act, a person’s service in the public service is deemed to be substantially without interruption if, during a relevant period,

  • (a) the person ceased to be employed in the public service and has again become employed in it within three months after the day on which they ceased to be employed; or

  • (b) their duties or conditions of employment in the public service were altered.

Salaries in Cases of Doubt

 For the purposes of Part II of the Act and these Regulations, the salary of a participant

  • (a) in the case of a participant whose authorized salary includes any bonus or allowance of determinate or indeterminate amount, is, in any case of doubt, deemed to be the annual remuneration received for the performance of the regular duties of a position or office, including the value of that bonus or allowance; and

  • (b) [Repealed, SOR/2024-85, s. 16]

  • (c) in the case of a participant who is in receipt of more than one salary in respect of employment in the public service, is deemed to be

    • (i) in respect of salary received before August 9, 1994, the salary that was first authorized to be paid to the contributor; and

    • (ii) in respect of salary received after August 8, 1994, the total of all salaries received by the contributor.

 

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