Short Title

1 These Regulations may be cited as the Royal Canadian Mounted Police Superannuation Regulations.

Interpretation

2 The following definitions apply in these Regulations.

Act

Act means the Royal Canadian Mounted Police Superannuation Act. (Loi)

a(f) Ultimate

a(f) Ultimate and a(f) and a(m) Ultimate Tables means 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. (Table a(f) Ultimate et Table a(f) et a(m) Ultimate)

authorized advisor

authorized advisor means a member of the Force, a person employed in the public service or a person whose services were retained by the Minister for the purposes of the Act. (conseiller autorisé)

Commissioner

Commissioner has the same meaning as in subsection 2(1) of the Royal Canadian Mounted Police Act. (commissaire)

valuation day

valuation day means the day on which the transfer value referred to in subsection 12.1(1) of the Act is transferred. (date d’évaluation)

2.1 In these Regulations and in those provisions of the Act that are adapted by these Regulations,

full-time employee

full-time employee means a person who is employed “full-time” within the meaning of subsection 3(2) of the Public Service Superannuation Regulations; (employé à plein temps)

full-time member

full-time member means a member of the Force who is engaged to work the normal number of hours of work per week for members of the Force; (membre à plein temps)

part-time employee

part-time employee has the same meaning as in subsection 3(2) of the Public Service Superannuation Regulations; (employé à temps partiel)

part-time member

part-time member means a member of the Force who is engaged to work on average not fewer than the number of hours of work per week set by subsection 5.2(1), but who is not a full-time member. (membre à temps partiel)

• 3 (1) For the purpose of the definition active service in subsection 3(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

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

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

  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 des anciens combattants)

• (2) For the purposes of paragraphs (b) to (d) of the definition service in the Force in subsection 3(1) of the Act, a “police officer” is any person who is considered to be a police officer for the purposes of paragraph (b) of the definition public safety occupation in subsection 8500(1) of the Income Tax Regulations.

Members of the Force

4 Every member of the Force of a class not holding a rank in the Force other than the Director General of Security and Intelligence is hereby designated to be a member of the Force for the purposes of Part I of the Act.

Service in the Force

• 5 (1) and (2) [Repealed, SOR/2012-124, s. 3]

• (3) For the purposes of paragraph 8(2)(c) 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, but does not include any period of service that may be counted pursuant to

  • (a) clause 6(b)(ii)(A) of the Act;

  • (b) clause 6(b)(ii)(F) of the Act; or

  • (c) section 24 of the Act, where the service

    • (i) immediately precedes the day on which the member 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.

• 5.1 (1) Notwithstanding subsection 5(1) and section 36 of the Act, a person who attains 71 years of age on or before October 30, 1998 is not required to contribute to the Superannuation Account under those provisions in respect of any service in the Force after that date.

• (2) Notwithstanding subsection 5(1) and section 36 of the Act, a person who attains 71 years of age after October 30, 1998 is not required to contribute to the Superannuation Account under those provisions in respect of any service in the Force after December 31 of the year in which that person attains that age.

• (3) Notwithstanding subsection 8(1) of the Act, a person who, pursuant to subsection (1) or (2), is not required to contribute to the Superannuation Account shall not count as pensionable service any service after the date on which, pursuant to subsection (1) or (2), the person ceases to be required to contribute to that account or elect, after that date, to count any service as pensionable service.

• (4) Notwithstanding subsection 39(3) of the Act, for the purposes of section 39 of the Act, the retirement year or retirement month of a person referred to in subsection (1) or (2) 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, pursuant to subsection (1) or (2), that person ceases to be required to contribute to the Superannuation Account.

Part-time Members

Number of Hours per Week

• 5.2 (1) For the purposes of subsection 5(10) of the Act, the number of hours per week is 12.

• (2) For the purposes of clauses 6(b)(ii)(M) and (N) of the Act, the number of hours per week is that set out in the definition part-time employee in subsection 3(2) of the Public Service Superannuation Regulations.

Weekly Average of the Hours of Work

5.3 For the purposes of the definition part-time member in section 2.1, and of sections 5.4, 5.8, 5.92 and 17.3, the weekly average of the hours of work for which a part-time member is engaged is

• (a) if the member is engaged to work the same number of hours each week, the total of those hours; or

• (b) if the member is not engaged to work the same number of hours each week, and

  • (i) if the member works according to a regular work cycle, the total number of the assigned hours of work during the work cycle divided by the number of weeks in the cycle, or

  • (ii) if the member does not work according to a regular work cycle, the total number of assigned hours of work during a 13 week period divided by 13.

Pay of a Part-time Member

5.4 For the purposes of these Regulations and Part I of the Act, the pay of a part-time member is the pay authorized to be paid to the member in respect of the weekly average of the hours of work for which the member is engaged.

Right to Elect for Part of a Period of Service

5.5 In respect of a contributor who has been a part-time member or a part-time employee, subsection 8(3) of the Act is adapted as follows:

• (3) A contributor who has been a part-time member or a part-time employee and who is entitled to count a period of service as pensionable service under paragraph 6(b) or section 24, except the contributor who makes the election referred to in subsection 24(5), is entitled to elect to pay

  • (a) for any part of that period during which the contributor was a part-time member or part-time employee; and

  • (b) for any part of that period during which the contributor was a full-time member or full-time employee, starting with the most recent part.

Costing of Elective Service

Service in the Canadian Forces, the Force and the Public Service

• 5.6 (1) In respect of a contributor who makes an election under clause 6(b)(ii)(C), (D), (E) or (G) of the Act, if the contributor was a part-time member on the most recent occasion on which the contributor became a contributor, the portion of paragraph 7(1)(e) of the Act before subparagraph (i) is adapted as follows:

  • (e) in respect of any period specified in clause 6(b)(ii)(C), (D), (E) or (G), if the contributor was a part-time member on the most recent occasion on which the contributor became a contributor, the amount that the contributor would have been required to contribute had the contributor, during that period, been required to contribute

• (2) In respect of the same contributor, the portion of paragraph 7(1)(e) of the Act after subparagraph (v) is adapted as follows:

  in respect of pay equal to the pay that would have been authorized to be paid to the contributor if the contributor had been a full-time member on that occasion, or the pay determined in accordance with section 5.92 of the Royal Canadian Mounted Police Superannuation Regulations if the contributor was then engaged to work concurrently in more than one position, in each case together with interest;

5.7 The amount to be paid under subsection 7(1) of the Act, by the contributor who makes an election under clause 6(b)(ii)(N) of the Act, shall be calculated at the rates referred to in subparagraphs 7(1)(e)(i) to (v) of the Act in respect of pay determined by the formula

Election for Period of Leave Without Pay

5.8 Despite section 10.8, the amount to be paid under subsection 7(1) of the Act, by a contributor who makes an election under clause 6(b)(ii)(K) of the Act, and who was a part-time member during the period of service or part of the period of service or on the day of the election, shall be the amount that the contributor would have been required to pay under paragraph 10(1)(b), calculated in respect of pay determined by the formula

Election After the Time Prescribed

5.9 In respect of a contributor who makes an election under clause 6(b)(ii)(J) of the Act, and who was a part-time member during the period of service or part of the period of service or on the day of the election, paragraph 7(1)(h) of the Act is adapted as follows:

• (h) in respect of any period referred to in clause 6(b)(ii)(J), if the contributor was a part-time member during the period of service or part of the period of service or on the day of the election and despite anything in this subsection, the amount that the contributor would have been required to pay, together with interest, if the contributor had elected within the time prescribed, calculated in respect of pay determined by the formula

  A x B

  where

  A

  is

  • (i) if the contributor was a full-time member on the day of the election, the pay authorized to be paid to the contributor at that time, or

  • (ii) if the contributor was then a part-time member, the pay that would have been authorized to be paid to the contributor if the contributor had been a full-time member at that time, or, if the contributor was then engaged to work concurrently in more than one position, the pay determined in accordance with section 5.92 of the Royal Canadian Mounted Police Superannuation Regulations, and

  B

  is the aggregate of the amounts determined for each position in which the contributor was engaged during the period of service or part of the period of service by the formula

  C/D

  where

  C

  is the weekly average of the hours of work, determined in accordance with section 5.3 of those Regulations, for which the contributor was engaged, and

  D

  is the normal number of hours of work per week for full-time members; and

Transitional Provision for Part-time Public Service

5.91 The amount to be paid under subsection 7(1) of the Act by the contributor who makes an election under clause 6(b)(ii)(M) of the Act, as enacted by subsection 172(4) of the Public Sector Pension Investment Board Act, being chapter 34 of the Statutes of Canada, 1999, shall be calculated at the rates referred to in subparagraphs 7(1)(e)(i) to (v) of the Act in respect of pay determined by the formula

Determination of Pay for Multiple Positions

5.92 The pay of a part-time member engaged to work concurrently in more than one position on the most recent occasion on which the member became a contributor, or on the occasion of the day on which the member makes the election referred to in section 5.8 or paragraph 7(1)(h) of the Act as adapted by section 5.9, or on the occasion of the day before the day on which clause 6(b)(ii)(M) of the Act, as enacted by subsection 172(4) of the Public Sector Pension Investment Board Act, being chapter 34 of the Statutes of Canada, 1999, comes into force if the member has made an election under that clause, shall be the aggregate of the amounts determined in respect of each position by the formula

5.93 The contributor shall pay interest, on the amount calculated under section 5.7, 5.8 or 5.91, determined in accordance with subsection 7(2) of the Act.

Canada Pension Plan

6 For the purposes of subsection 3(4) of the Act, employment on or after January 1, 1966 as a member of the Force to whom the Royal Canadian Mounted Police Pension Continuation Act applies is excepted employment for the purposes of the Canada Pension Plan.

Kinds of Pension Benefits

• 7 (1) For the purposes of paragraph 5(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; or

  • (b) is payable out of the Consolidated Revenue Fund or out of any account or fund in the Consolidated Revenue Fund, other than the Superannuation Account or the Government Annuities Account, and

    • (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 8(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 made otherwise than by the contributor;

  • (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.

Allowances to Be Included as Pay

• 8 (1) For the purposes of the definition pay in subsection 3(1) of the Act, the allowances by way of compensation or otherwise are

  • (a) the allowances that the person referred to in that subsection was entitled to count for pension purposes under the former Act;

  • (b) the value of free meals or quarters, or of single or double rations, supplied or received as part of the remuneration of a member of the Force, determined, where applicable, as provided from time to time for the purposes of any Act of Parliament respecting income taxes;

  • (c) service pay received by a member of the Force after October 1, 1966, as compensation for long service in the Force;

  • (d) extra pay received by a member of the Force in respect of the performance of flying duties;

  • (e) responsibility allowance received by a special constable in respect of supervisory duties; and

  • (f) instrument pay received by a member of the Force who holds a valid instrument rating certificate.

• (2) Where a member has not received the allowance specified in subsection (1) due to absence on authorized leave with or without pay, the rate of pay for superannuation purposes is not reduced by the equivalent value of the allowances that the member did not receive.

Maximum Salary

8.1 For the purposes of subsection 5(9) of the Act, the annual rate of pay is equal to the amount determined by the following formula and rounded to the next highest multiple of $100:

Election to Pay for a Period of Service

Election Under Paragraph 6(b) of the Act

Terms of Payment and Default

• 9 (1) A contributor who opts to pay by instalments for a period of service referred to in paragraph 6(b) of the Act shall pay by monthly instalments.

• (2) The instalments shall be payable on the first day of each month after the day on which the contributor elects to pay for the period of service until the earlier of

  • (a) the end of the period that is chosen by the contributor, which must be no later than the later of 20 years and the participant’s 65th birthday, and

  • (b) the contributor’s death.

• (3) The instalments shall be payable in equal amounts that shall not be less than $5.00, except the last one, and be calculated using the mortality rates used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the contributor elects to pay for the period of service or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report, and shall bear interest, compounded annually, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the report.

• 9.01 (1) A person may, at any time, do one or both of the following:

  • (a) prepay any amount that remains unpaid in respect of an election to pay for a period of service referred to in paragraph 6(b) of the Act;

  • (b) decrease the period of instalments by increasing the amount of the remaining instalments.

• (2) A person who makes a partial prepayment may request that the period of instalments remain the same or be decreased.

• (3) In all cases, the adjustment of the period of instalments and of the remaining instalments shall be made on the first day of the month after the day on which the request is made, in accordance with subsections 9(2) and (3), except that the actuarial valuation report is the one that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the request is made or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report.

• 9.02 (1) A contributor who does not pay an instalment before or on the day on which it is due is in default of payment.

• (2) Notice shall be sent to the contributor as soon as feasible after the default.

• (3) However, if the contributor is on leave without pay or if the contributor has ceased to be a member of the Force and is entitled to an annual allowance or a deferred annuity that has not yet become payable, the notice shall be sent to the contributor as soon as feasible after the day on which the contributor returns to work or the payment of the allowance or annuity begins.

• 9.03 (1) The contributor shall, within 30 days after the day on which the notice of default is sent,

  • (a) pay the arrears, together with interest, in a lump sum; or

  • (b) opt to pay the arrears in monthly instalments over a period that corresponds to the period beginning on the day on which the contributor first defaults on the payment and ending on the day on which the notice is sent.

• (2) Arrears that are paid in a lump sum shall bear interest, compounded annually, beginning on the day of the payment default and ending on the day on which the notice of default is sent, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the notice is sent or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report.

• (3) Arrears that are paid in monthly instalments shall bear interest, compounded annually, beginning on the day of the payment default and ending on the day on which the payment is received by the Commissioner, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the contributor exercises the option or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report.

• (4) The instalments shall begin on the later of

  • (a) the first day of the month after the end of the period that was chosen under paragraph 9(2)(a), and

  • (b) the first day of the month after the day on which the contributor exercises the option.

9.04 A contributor who does not choose one of the options set out in subsection 9.03(1) within the time limit shall pay the arrears, together with interest calculated in accordance with subsection 9.03(2), in monthly instalments that shall be

• (a) calculated using the mortality rates used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the notice of default is sent or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report, and shall bear interest, compounded annually, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the report; and

• (b) payable on the first day of each month after the day on which the notice is sent, until the earlier of

  • (i) the end of the remainder of the period that was chosen under paragraph 9(2)(a), and

  • (ii) the contributor’s death.

Unpaid Instalments when a Contributor Ceases to be a Member of the Force

• 9.05 (1) The unpaid instalments referred to in subsection 8(6) of the Act shall be reserved

  • (a) if the contributor is entitled to a lump sum benefit, in a lump sum; or

  • (b) in any other case, in a lump sum or in monthly instalments equal to those that the contributor was paying before having ceased to be a member of the Force, at the contributor’s option.

• (2) The reservations shall begin in the month in which the pension benefit begins.

Financial Hardship

• 9.06 (1) A contributor who establishes that undue financial hardship, which was unforeseen at the time the election was made, will be caused if the contributor is required to continue to pay the instalments may triple the length of the period that was chosen under paragraph 9(2)(a), up to a maximum of 15 years.

• (2) The remaining instalments shall be adjusted, in accordance with subsection 9(3), on the first day of the month after the day on which the request is made, except that the actuarial valuation report is the one that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the request is made or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report.

Interest Not Payable

9.07 An amount shall not bear interest if

• (a) despite authorization, it was not reserved for administrative reasons;

• (b) it is paid within 30 days after the day on which it became payable; or

• (c) a notice of default has been sent in respect of the amount, together with interest, and it is paid within 30 days after the day on which the notice is sent.

Amount Payable by Reservation on Contributor’s Death

9.08 The unpaid amount referred to in subsection 8(7) of the Act shall be recovered, at the option of the recipient,

• (a) by reservation of the total amount from the first monthly instalment of the allowance payable;

• (b) by reservation from the monthly instalments of the allowance of an amount equal to the monthly instalment paid by the contributor, up to a maximum of 30% of the monthly instalment of the allowance; or

• (c) if the recipient establishes that those terms of recovery will cause financial hardship, by reservation from the monthly instalments of the allowance of an amount not less than 15% of those monthly instalments.

Election Under Clause 6(b)(ii)(L), (N), (O) or (P) of the Act

Amount to be Paid

• 9.09 (1) For the purposes of paragraph 7(1)(i) of the Act, the amount to be paid for a period of service referred to in clause 6(b)(ii)(L), (O) or (P) of the Act is the actuarial present value of the pension benefits that have accrued under the Act in respect of the period of service, that value being determined on valuation day on a going concern basis and in accordance with the methods and assumptions used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 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, of the report that was laid before Parliament immediately before that report.

• (2) For the purposes of subsection (1), valuation day means

  • (a) the day on which this subsection comes into force, if the contributor makes the election referred to in clause 6(b)(ii)(L), (O) or (P) of the Act within one year after that day;

  • (b) the day on which the contributor most recently became a contributor, if the contributor most recently became a contributor after the day on which this subsection comes into force and makes the election within one year after the day on which the contributor most recently became a contributor; or

  • (c) the day on which the contributor makes the election, in any other case.

Lump Sum Payment

9.091 A contributor who opts to pay for a period of service referred to in clause 6(b)(ii)(L), (N), (O) or (P) of the Act in a lump sum shall ensure that the amount to be paid, despite paragraph 8(5)(a) of the Act, is received by the Commissioner within 30 days after the day on which the Commissioner sends a notice to the contributor of the amount to be paid.

9.092 The amount to be paid shall bear interest, compounded annually, beginning on the first day of the month after the day on which the election is made and ending on the last day of the month that precedes the day on which the payment is received, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the payment is received or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report.

• 9.093 (1) If the amount to be paid is received by the Commissioner in full within the time limit set out in section 9.091, the period of service in respect of which the election was made shall be counted as pensionable service.

• (2) If the amount to be paid is not received by the Commissioner in full within that time limit, the period of service in respect of which the election was made shall be counted as pensionable service, beginning with the part that is most recent in point of time, in the same proportion as the amount that is received by the Commissioner within that time limit bears to the amount to be paid.

• (3) If the period of service in respect of which the election was made that is not counted in whole as pensionable service includes periods of full-time service and periods of part-time service, each of those periods shall be counted as pensionable service, beginning with the part that is most recent in point of time, in the same proportion as the amount that is received by the Commissioner bears to the amount to be paid.

9.094 A contributor’s election to pay for a period of service referred to in clause 6(b)(ii)(L), (N), (O) or (P) of the Act is void if the contributor opts to pay in a lump sum and does not pay into the Retirement Compensation Arrangements Account established under the Special Retirement Arrangements Act, within the time limit set out in section 9.091, any amount required to be paid under section 57 or 58 of the Retirement Compensation Arrangements Regulations, No. 1 for the part of the period of service in respect of which the election was made that is counted as pensionable service.

Annual Rate of Pay

9.095 For the purposes of paragraph 10(4)(b) of the Act, the annual rate of pay that the contributor is deemed to have received during a period of service referred to in clause 6(b)(ii)(L), (O) or (P) of the Act is

• (a) if the contributor was a full-time member on valuation day, within the meaning of subsection 9.09(2), the pay authorized to be paid to the contributor on that day; or

• (b) if the contributor was then a part-time member, the pay that would have been authorized to be paid to the contributor if the contributor had been a full-time member on that day or, if the contributor was then engaged to work concurrently in more than one position, the total of the amounts determined for each position by the formula

  A x B/C

  where

  A

  is the pay that would have been authorized to be paid to the contributor if the contributor had been a full-time member on that day,

  B

  is the weekly average of the hours of work for which the contributor was engaged, and

  C

  is the total of the weekly averages of the hours of work for which the contributor was engaged in all positions.

Transitional

9.096 Section 9 as it read before the day on which sections 9 to 9.095 came into force shall continue to apply to elections made under paragraph 6(b) of the Act before that day.

Recovery of Amounts Paid in Error

• 9.1 (1) Where, under Part I or III of the Act, an amount has been paid in error to a person in respect of an annuity, annual allowance or 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 equal to ten per cent of the gross monthly amount of the annuity, annual allowance or supplementary benefit, as the case may be.

• (3) 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.

• (4) 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.

• (5) Notwithstanding subsection (2), where payment pursuant to that subsection would cause the person financial hardship, the person may pay the amount owing by reservation from the annuity, annual allowance or supplementary benefit of approximately equal instalments over a period not exceeding three times the period over which the instalments would be paid under that subsection or 15 years, whichever is the lesser.

• (6) Where a person in respect of whom deductions are made pursuant to this section dies before the amount owing has been paid in full, the amount still owing shall be recovered from any further benefits payable under the Act in respect of that person.

• (7) For the purposes of this section, a demand by or on behalf of the Minister for payment of an amount from a contributor or recipient shall be considered 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, is placed in the mail.

• (8) Nothing in this section prohibits a person from paying an amount at any time before that amount becomes payable.

Leave of Absence Without Pay

• 10 (1) Subject to subsections (2) and (3), the contribution that a contributor who is on leave without pay shall pay to the Superannuation Account or the Royal Canadian Mounted Police Pension Fund is

  • (a) in respect of the first three months of the leave, the amount that would have been payable under subsection 5(1), (2), (5), (6) or (7) of the Act if the contributor had not been on leave; and

  • (b) subject to subsection 6.1(2) of the Act and in respect of the remainder of the leave, two and one-half times that amount.

• (2) Subject to subsection 6.1(2) of the Act, where a contributor is absent from the Force on leave without pay

  • (a) for a period not exceeding six consecutive days in respect of which the contributor would have received pay had the contributor not been absent, or

  • (b) where the Commissioner is satisfied that the contributor is absent

    • (i) in order to undergo training or instruction to the advantage of the Force,

    • (ii) because of illness or disability that renders the contributor unfit to pursue any gainful employment,

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

    • (iv) because of personal needs, where the leave of absence is for a period not exceeding three months and has been approved by the appropriate authority,

  the contribution that the contributor shall pay to the Superannuation Account or the Royal Canadian Mounted Police Pension Fund in respect of the leave is the amount that would have been payable under subsection 5(1), (2), (5), (6) or (7) of the Act if the contributor had not been on leave.

• (3) Subject to subsection 6.1(2) of the Act, where a contributor is absent from the Force 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,

  the contribution that the contributor shall pay into the Superannuation Account or the Royal Canadian Mounted Police Pension Fund, in respect of any portion of the leave that falls within the 52 week period following the day of the birth of the child of the contributor or the day of adoption of the child by the contributor, is the amount that would have been payable under subsection 5(1), (2), (5), (6) or (7) of the Act if the contributor had not been on leave.

10.1 For the purposes of Parts I and III of the Act, a contributor who is absent from the Force on leave without pay is deemed to have received, during that absence, pay equal to the pay that would have been authorized to be paid to the contributor had the contributor not been absent.

10.2 Subject to sections 10.3 to 10.6, an amount payable by a contributor under section 10 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 36 of the Act to contribute to the Superannuation Account and in a capacity other than on leave without pay from another position in the Force; or

• (b) in approximately equal instalments, by reservation from the contributor’s pay, 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 absence in respect of which the contributor is required to contribute under section 10.

10.3 Where a contributor who is paying an amount in instalments pursuant to paragraph 10.2(b) commences another absence from the Force 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 paragraph 10.2(a); and

• (b) an amount equal to the aggregate of the amount of the unpaid instalments and the amount payable under section 10 in respect of the latest absence is payable in the manner set out in section 10.2, except that the period referred to in paragraph 10.2(b) shall be equal to the aggregate of the period over which the unpaid instalments were to have been deducted and twice the period of the latest absence in respect of which the contributor is required to contribute under section 10.

10.4 Where an amount payable by a contributor pursuant to section 10 is unpaid at the time the contributor ceases to be a member of the Force, 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 paragraph 10.2(b) 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 a benefit other than a benefit referred to in paragraph (a), in a lump sum immediately on the benefit becoming payable.

10.5 Where an amount payable by a contributor pursuant to section 10 is unpaid at the time of death of the contributor, that amount may be recovered, under subsection 8(7) of the Act, from any allowance payable under the Act to the surviving spouse or children of the contributor, at the option of the recipient,

• (a) by reservation of 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 payable by the contributor under paragraph 10.2(b) prior to the death of the contributor or 30 per cent of the gross amount of the monthly instalment, whichever is the lesser.

• 10.6 (1) Notwithstanding sections 10.2 to 10.5, where payment of an amount referred to in any of those sections would cause financial hardship to the contributor or a recipient, the contributor or recipient may choose to pay the amount payable

  • (a) in respect of payment under section 10.2, by reservation from the contributor’s pay in approximately equal instalments over a period not exceeding three times the period of absence of the contributor or 15 years, whichever is the lesser; and

  • (b) in respect of payment under subparagraph 10.4(a)(i) or paragraph 10.5(b), by reservation from the monthly instalment of the annuity, annual allowance, supplementary benefit or allowance of an amount not less than 15 per cent of the gross amount of the instalment.

• (2) Nothing in section 10.2 or 10.3 prohibits the payment at any time before the time for payment specified in that section of all or part of an amount payable pursuant to section 10.

• 10.7 (1) A contributor may make an election under subsection 6.1(1) of the Act

  • (a) in respect of a period of leave of absence without pay that ends on or after December 1, 1995, 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 7 or 36 of the Act to contribute to the Superannuation Account and in a capacity other than on leave without pay from another position in the Force; and

  • (b) in respect of a period of leave of absence without pay that ended before December 1, 1995 and in respect of which the contributor has not, before that day, made all of the contributions required pursuant to section 10 in respect of that period, at any time before all of those contributions have been made.

• (2) A contributor may revoke an election made under subsection 6.1(1) of the Act if the contributor received, from an authorized advisor who normally gives information about these matters, erroneous or misleading information regarding

  • (a) the amount that would otherwise have been 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 under clause 6(b)(ii)(K) 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 respect of which the election was made; or

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

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

• (4) A revocation under subsection (2) 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.

10.8 For the purposes of paragraph 7(1)(i) of the Act, a contributor who elects, pursuant to clause 6(b)(ii)(K) of the Act, to make payments in respect of a period of service in respect of which the contributor has made an election under subsection 6.1(1) of the Act, shall pay an amount equal to the aggregate of

• (a) the amount that the contributor would have been required, under section 10, to contribute in respect of that service, if the contributor had received pay during that period equal to the pay authorized to be paid to the person on the day the person made the election under clause 6(b)(ii)(K) of the Act, and

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

10.9 For the purposes of subsection 6.1(4) of the Act, the portion of a period of leave of absence that is to be counted as pensionable service under clause 6(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 10 if those contributions had been applied to that portion.

• 10.10 (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 October 30, 1998 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) Notwithstanding Parts I and III of the Act, 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, as pensionable service is not required to contribute to the Superannuation Account in respect of that period or portion of a period.

Elections

11 Where a contributor has elected to pay for any portion of a period of service described in clause 6(b)(i)(B) of the Act, and at any later time, 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.

• 11.1 (1) Notwithstanding Part I of the Act, an election made after October 30, 1998 to count as pensionable service any period of service that includes service after December 31, 1989 is void in respect of that period if the Minister of National Revenue refuses to issue a certification, 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 after December 31, 1989.

• (2) Notwithstanding subsection 8(2) of the Act, an election made after October 30, 1998 in respect of any period of service that includes service after December 31, 1989 that would be void under that subsection 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 to which the certification relates for the purposes of any superannuation or pension benefit of a kind referred to in subsection 7(2), other than a superannuation or pension benefit payable under Part I of the Act.

• (3) Subsection 24(3) of the Act does not apply to a person who elects under subsection 24(1) of the Act after January 30, 1999 in respect of a period of service that includes service after December 31, 1989, if the Minister of National Revenue refuses to issue the certification referred to in subsection (1).

• (4) Despite clause 6(a)(ii)(C) of the Act, a contributor shall not count as pensionable service any period of service after December 31, 1989 in relation to which an agreement was entered into by the Minister under subsection 24.1(2) of the Act unless a certification referred to in subsection (1) has been issued.

11.2 For the purposes of clause 6(b)(ii)(L) of the Act, the periods of service are those in respect of which pension benefits have accrued under a pension plan registered under the Income Tax Act.

11.3 An election referred to in clause 6(b)(ii)(O) of the Act for a period of service in respect of which there was a payment of a transfer value in accordance with section 22 of the Canadian Forces Superannuation Act or section 13.01 of the Public Service Superannuation Act may be made only if the contributor had not previously had an opportunity to elect for that period of service under either of those Acts.

11.4 A contributor shall make the election referred to in clause 6(b)(ii)(L), (O) or (P) of the Act no later than the day on which the contributor ceases to be a member of the Force.

11.5 Despite subsection 8(1) of the Act, a contributor who is no longer a member of the Force who received, from an authorized advisor who normally gives information about these matters, erroneous or misleading information in respect of any election referred to in clauses 6(b)(ii)(L) to (P) of the Act and who did not make the election while a member, may make the election within one year after the day on which the advisor sent the contributor the corrected information or, if it is later, within one year after the day on which this section comes into force.

• 11.6 (1) Any part of a period of service referred to in clause 6(b)(ii)(L) of the Act during which the contributor worked part-time is credited to the contributor in the proportion determined by the formula

  A/B

  where

  A

  is the number of hours of work per week for which the contributor was engaged during the part; and

  B

  is the number of hours of work per week for which the contributor would have been engaged during the part if the contributor had worked full-time.

• (2) If the pension benefits that have accrued in respect of the period of service were subject to a division under a pension plan that was subject to the Pension Benefits Standards Act, 1985 or an equivalent provincial Act, only the part of the period of service that corresponds to the portion of the benefits that remain accrued to the contributor is, after confirmation of the division by the employer, credited to the contributor.

• (3) In either case, the total period of service is taken into account in determining eligibility for a benefit.

• 11.7 (1) If the pension benefits that have accrued in respect of a period of service referred to in clause 6(b)(ii)(O) or (P) of the Act were subject to a division under the Pension Benefits Division Act, only the part of the period of service that corresponds to the portion of the benefits that remain accrued to the contributor is, after confirmation of the division by the employer, credited to the contributor.

• (2) The total period of service is taken into account in determining eligibility for a benefit.

11.8 Paragraph 8(2)(c) of the Act does not apply to the election made under any of clauses 6(b)(ii)(L) to (P) of the Act.

• 11.9 (1) An election referred to in clause 6(b)(ii)(L), (O) or (P) of the Act shall be made on the Form set out in Schedule IV, and that election need not be witnessed.

• (2) The election is made on the day on which the form is signed.

• (3) Despite subsection 8(1) of the Act, a contributor who makes the election referred to in clause 6(b)(ii)(L), (O) or (P) within one year after the day on which subsection 9.09(2) comes into force or, if the contributor most recently became a contributor after that day, within one year after the day on which the contributor most recently became a contributor shall send the election to the Commissioner within one month after the day on which the form is signed.

• (4) The day on which the election is sent is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed, with the date of the postmark being evidence of that day.

• 12 (1) Any person to whom subsection 26(5) of chapter 34 of the Statutes of Canada, 1959 applies may make any election, exercise any option or do any other thing specified in subsection 26(8) of that Act, if he has not made the election or exercised the option, at any time within one year from the last day on which that person, but for this subsection, could have made that election or exercised that option whether or not at the time he makes the election or exercised the option he is a member of the Force.

• (2) Every election made or every option exercised within the time specified in this section shall be deemed, for the purposes of the Act, to have been made or exercised within the time fixed by the Act for the making of that election or the exercising of that option whether or not the person by whom it was made or exercised was, at the time of its making, a member of the Force.

Revocation of Elections

• 13 (1) A contributor who elected to pay for a period of service under Part I of the Act may revoke the election

  • (a) as to payments made and to be made for any period of service, or any part of a period of service, in respect of which the election was made,

    • (i) if the contributor received, from an authorized advisor who normally gives information about these matters, erroneous or misleading information about the amount to be paid or the consequences of the election on the contributor’s benefits and, in making the election, acted on that information, or

    • (ii) if, after having made the election, the contributor became entitled to count the period of service in the calculation of pension benefits other than those provided for under the Act;

  • (b) as to payments to be made for any period of service, or any part of a period of service, in respect of which the election was made,

    • (i) if undue financial hardship that was unforeseen at the time the election was made will be caused if the contributor is required to continue to make the payments,

    • (ii) if, at the commencement date of the contributor’s annuity, the monthly instalments that the contributor pays are greater than the increase, calculated in accordance with section 10 of the Act, in the monthly amount of the benefits payable that results from the election, or

    • (iii) after the contributor has attained 60 years of age, if the monthly instalments that the contributor pays are greater than the increase, calculated in accordance with section 10 of the Act, in the monthly amount of the benefits payable that would result from the election if the contributor were to begin to receive an annuity;

  • (c) as to payments made for any period of service in respect of which the election was made, or those to be made, or both, at the contributor’s option, if that period of service was mentioned by the contributor inadvertently;

  • (d) if the contributor received, from an authorized advisor who normally gives information about these matters, erroneous or misleading information in respect of any election referred to in subparagraph 6(b)(ii) of the Act, failed to make the election and then made the election after having received the corrected information from such an advisor and while a member of the Force; or

  • (e) if the contributor received, from an authorized advisor who normally gives information about these matters, erroneous or misleading information in respect of any election referred to in clauses 6(b)(ii)(L) to (P) of the Act, failed to make the election while a member of the Force and then made the election after having received the corrected information from such an advisor and having ceased to be a member.

• (1.1) A contributor who wholly revokes an election in the circumstance set out in paragraph (1)(c) may elect to pay for the period of service for which the contributor intended to pay in the initial election.

• (1.2) The contributor shall make the election within six months after the day on which the contributor revoked the initial election, and it is deemed to have been made on the day on which the initial election was made.

• (1.3) A contributor who revokes an election in the circumstances set out in paragraph (1)(d) or (e) is deemed to have made the same election on the day after the day on which the contributor received the erroneous or misleading information.

• (2) A contributor who revokes an election in the circumstances set out in subparagraph (1)(a)(ii) or paragraph (1)(b) shall pay an amount equal to the mortality charges that relate to the benefits that have accrued as a result of the election before it was revoked, that amount being calculated using the mortality rates used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the election was revoked or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report, and bearing interest, compounded annually, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the report.

• (3) Any 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.

• (4) Any amount paid by a contributor who revokes an election is applied in payment of the amount referred to in subsection (2) and the remainder is applied in payment of any part of the period of service that remains credited to the contributor, the amount to be paid being calculated in accordance with the provisions of the Act under which the election was made and the remainder, if any, being refunded to the contributor.

• (5) 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.

Revocation of Option

• 14 (1) The circumstances referred to in subsection 9(5) of the Act under which a contributor may revoke an option that the contributor has exercised under paragraph 11(3)(b) or (9)(b) of the Act, or is deemed under subsection 9(4) of the Act to have exercised, and exercise a new option exist if

  • (a) the contributor received erroneous or misleading information from an authorized advisor who normally gives information about the benefits in respect of which a contributor may exercise an option on ceasing to be a member of the Force; and

  • (b) that information was in respect of the amount, nature or type of the benefits in respect of which the contributor could have exercised an option, the procedures required to be followed to constitute a valid exercise of an option or an agreement referred to in subsection 24.1(2) of the Act.

• (2) A contributor who has received erroneous or misleading information may, in the circumstances set out in paragraphs (1)(a) and (b), revoke an option that the contributor has exercised under subsection 12(2) of the Act and exercise a new option; a contributor may also, in the same circumstances, revoke an option that the contributor has exercised under subsection 12.1(1) of the Act.

15 An option shall not be revoked under subsection 9(5) of the Act or subsection 14(2) and a new option shall not be exercised unless

• (a) the contributor exercised or failed to exercise the option on the basis of the erroneous or misleading information referred to in section 14 but would have made a different choice of benefit or would have exercised the option at an earlier time had there been no erroneous or misleading information given;

• (b) the contributor repays the benefits that resulted from the option and that were paid to the contributor

  • (i) subject to section 17, within 30 days after the day on which the notice that advises the contributor of the amount to be repaid is sent, if the contributor exercised the option under paragraph 11(3)(b) or (9)(b) or subsection 12(2) of the Act or was deemed under subsection 9(4) of the Act to have exercised the option, or

  • (ii) within three months after that day, if the contributor exercised the option under subsection 12.1(1) of the Act;

• (c) any benefits that resulted from the option and that were paid to the contributor under the Retirement Compensation Arrangements Regulations, No. 1 are repaid by the contributor 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 benefits under paragraph (b);

• (d) in the case of a contributor who revokes an option for a benefit under subsection 12.1(1) of the Act based on having received erroneous or misleading information in respect of the amount of any benefit under section 11, 12 or 12.1 of the Act, the information about the amount of a benefit to which the contributor was entitled was at least 5% different from the actual amount of that benefit; and

• (e) the option is revoked and the new option is exercised within

  • (i) in the case of an option exercised under paragraph 11(3)(b) or (9)(b) or subsection 12(2) of the Act or an option that was deemed under subsection 9(4) of the Act to have been exercised, three months after the day on which the contributor became aware that the information that the contributor had received was erroneous or misleading, or

  • (ii) in the case of an option exercised under subsection 12.1(1) of the Act, the later of three months after the day on which the contributor became aware that the information that the contributor had received was erroneous or misleading and six months after the day on which this subparagraph comes into force.

• 16 (1) The circumstances referred to in subsection 9(5) of the Act under which a contributor who ceased to be a member of the Force and was employed by an eligible employer may revoke an option that the contributor exercised under paragraph 11(3)(b) or (9)(b) of the Act, or is deemed under subsection 9(4) of the Act to have exercised, and exercise a new option exist if

  • (a) the contributor has not yet received a benefit under the Act; and

  • (b) the contributor, on ceasing to be a member of the Force,

    • (i) reasonably expected that an agreement referred to in subsection 24.1(2) of the Act would be entered into and

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

      • (B) the agreement was entered into after the contributor ceased to be a member of the Force but the contributor’s pensionable service could not be transferred under the agreement, or

    • (ii) took all necessary actions to transfer the contributor’s pensionable service to the eligible employer but, through no fault on the part of the contributor, the transfer could not be validly completed.

• (2) A contributor who ceased to be a member of the Force and was employed by an eligible employer may, in the circumstances set out in paragraphs (1)(a) and (b), revoke an option that the contributor has exercised under subsection 12(2) of the Act and exercise a new option; a contributor may also, in the same circumstances, revoke an option that the contributor has exercised under subsection 12.1(1) of the Act.

• (3) The contributor shall exercise the new option within three months after the day on which the notice, which advises the contributor that the transfer of the contributor’s pensionable service to the eligible employer was not possible, is sent.

• (4) The new option shall be effective on the day on which the contributor exercised, or was deemed to have exercised, the previous option.

17 A contributor who, as a result of the exercise of a new option under subsection 9(5) of the Act or subsection 14(2) or 16(2), is entitled to an annuity, and to whom undue financial hardship that was unforeseen at the time the option was exercised will be caused if the contributor is required to make the repayment referred to in subparagraph 15(b)(i), may make the repayment in approximately equal monthly instalments, by reservation from the annuity, of an amount not less than 10% of the gross monthly amount of the annuity and any supplementary benefit that relates to it.

Calculation of Benefits — Service as a Part-time Member or a Part-time Employee

17.1 In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, the definition cash termination allowance in subsection 9(1) of the Act is adapted as follows:

cash termination allowance

cash termination allowance, in respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, shall be equal to the aggregate of amounts calculated in accordance with the following formula for each segment of the period during which the value for variable “C” changes

(1/12 x A x B x C/D) – (E – F)

where

A

is the number of years in the segment,

B

is

• (a) if the contributor was a full-time member on ceasing to be a member of the Force, the pay authorized to be paid to the contributor at that time, or

• (b) if the contributor was then a part-time member, the pay determined in accordance with subsection 17.3(2) of the Royal Canadian Mounted Police Superannuation Regulations,

C

is the weekly average of the hours of work, determined in accordance with section 5.3 of those Regulations, for which the contributor was engaged during the segment,

D

is the normal number of hours of work per week for full-time members,

E

is the total amount the contributor would have been required to contribute to the Superannuation Account or the Royal Canadian Mounted Police Pension Fund during the segment, other than interest or charges for payments by instalments, in respect of service after 1965, if the contributor had contributed on the basis of the rates set forth in subsection 5(1) as it read on December 31, 1965, and

F

is the total amount the contributor was required to contribute to the Superannuation Account or the Royal Canadian Mounted Police Pension Fund during the segment, other than interest or charges for payments by instalments, in respect of service after 1965;

17.2 In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, subsections 10(1) to (3) of the Act are adapted as follows:

• 10 (1) The annuity of a contributor who has been a part-time member or part-time employee during the contributor’s period of pensionable service — not exceeding 35 years — shall be equal to the aggregate of amounts calculated in accordance with the following formula for each segment of the period during which the value for variable “C” changes:

  A/50 x B x C/D

  where

  A

  is the number of years in the segment;

  B

  is the average annual pay during any period selected by or on behalf of the contributor consisting of consecutive periods of pensionable service totalling five years or those years of pensionable service that the contributor has if the contributor has less, that pay being calculated, in respect of pensionable service credited to the contributor after December 14, 1994, without taking into account that part of the annual rate of pay that exceeds the amount determined in accordance with section 8.1 of the Royal Canadian Mounted Police Superannuation Regulations;

  C

  is the weekly average of the hours of work, determined in accordance with section 5.3 of those Regulations, for which the contributor was engaged during the segment; and

  D

  is the normal number of hours of work per week for full-time members.

• (2) In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, there shall be a deduction from the amount of the annuity, if the contributor has reached the age of 65 years or has become entitled to a disability pension under the Canada Pension Plan or a provincial pension plan, determined in accordance with the following formula for each segment of the period during which the value of variable “E” changes:

  A × B × C

  where

  A

  is

  • (a) if the contributor was born before 1943, 0.007,

  • (b) if the contributor was born in 1943, 0.00685,

  • (c) if the contributor was born in 1944, 0.0067,

  • (d) if the contributor was born in 1945, 0.00655,

  • (e) if the contributor was born in 1946, 0.0064, or

  • (f) if the contributor was born after 1946, 0.00625;

  B

  is the lesser of the number of years, credited to the contributor, in the segment after 1965 or after the contributor has attained the age of 18 years; and

  C

  is the lesser of

  • (a) the average of the Year’s Maximum Pensionable Earnings, within the meaning of the Canada Pension Plan, for five years consisting of the year in which the contributor most recently ceased to be a member of the Force and the four preceding years, and

  • (b) an amount determined in accordance with the following formula:

    D × E/F

    where

    D

    is the average annual pay referred to in variable “B” in subsection (1),

    E

    is the weekly average of the hours of work, determined in accordance with section 5.3 of the Royal Canadian Mounted Police Superannuation Regulations, for which the contributor was engaged during the segment, and

    F

    is the normal number of hours of work per week for full-time members.

• 17.3 (1) For the purposes of subsections 10(1) to (3) of the Act as adapted by section 17.2, the pay of the contributor shall be the pay authorized to be paid to the contributor if the contributor was a full-time member at the following times:

  • (a) on the most recent occasion on which the contributor became a contributor, in the case of any period of service or part of a period of service referred to in clause 6(b)(ii)(C), (D), (E), (G) or (N) of the Act, despite paragraph 10(4)(a) of the Act;

  • (b) on the day on which the contributor made the election, in the case of any period of service or part of a period of service referred to in clause 6(b)(ii)(C), (D), (E), (G) or (N) of the Act in respect of which the contributor has made an election under clause 6(b)(ii)(J) of the Act, despite paragraph 10(4)(a) of the Act;

  • (c) on the day before the day on which clause 6(b)(ii)(M) of the Act, as enacted by subsection 172(4) of the Public Sector Pension Investment Board Act, being chapter 34 of the Statutes of Canada, 1999, comes into force, in the case of any period of service or part of a period of service referred to in that clause; or

  • (d) during any other period of service or part of a period of service.

• (2) If the contributor was a part-time member at those times, the pay shall be the pay that would have been authorized to be paid to the contributor if the contributor had been a full-time member at those times, or if the contributor had then been engaged to work concurrently in more than one position, it shall be the aggregate of the amounts calculated for each position in accordance with the formula

  A x B/C

  where

  A

  is the pay that would have been authorized to be paid to the contributor if the contributor had been a full-time member at that time;

  B

  is the weekly average of the hours of work for which the contributor was engaged; and

  C

  is the total of the weekly averages of the hours of work for which the contributor was engaged in all positions.

17.4 In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, the portion of subsection 13(1) of the Act before paragraph (a) is adapted as follows:

• 13 (1) On the death of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service and who, at the time of the contributor’s death, was entitled under this Part to an annuity or annual allowance, the survivor and children of the contributor are entitled to the following allowances, calculated on the basis of a basic allowance determined in accordance with subsection (1.1):

17.5 In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, section 13 of the Act is adapted by adding the following after subsection (1):

• (1.1) The basic allowance shall be equal to the aggregate of amounts calculated in accordance with the following formula for each segment of the contributor’s period of pensionable service during which the value for variable “C” changes:

  A x B x C/D x 1%

  where

  A

  is the number of years of the segment;

  B

  is the average annual pay during any period selected by or on behalf of the contributor consisting of consecutive periods of pensionable service totalling five years or those years of pensionable service that the contributor has if the contributor has less, that pay being calculated, in respect of pensionable service credited to the contributor after December 14, 1994, without taking into account that part of the annual rate of pay that exceeds the amount determined in accordance with section 8.1 of the Royal Canadian Mounted Police Superannuation Regulations;

  C

  is the weekly average of the hours of work, determined in accordance with section 5.3 of those Regulations, for which the contributor was engaged during the segment; and

  D

  is the normal number of hours of work per week for full-time members.

• (1.2) For the purposes of variable “B” in subsection (1.1), the pay of the contributor shall be determined in accordance with section 17.3 of the Royal Canadian Mounted Police Superannuation Regulations.

17.6 In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, paragraph 14(b) of the Act is adapted as follows:

• (b) if a contributor was a part-time member or a part-time employee during the contributor’s period of pensionable service, the aggregate of amounts calculated in accordance with the following formula for each segment of the period during which the value for variable “C” changes

  1/12 x A x B x C/D

  where

  A

  is the number of years of the segment,

  B

  is

  • (i) if the contributor was a full-time member at the time of the contributor’s death, the pay authorized to be paid to the contributor at that time, or

  • (ii) if the contributor was then a part-time member, the pay determined in accordance with subsection 17.3(2) of the Royal Canadian Mounted Police Superannuation Regulations,

  C

  is the weekly average of the hours of work, determined in accordance with section 5.3 of those Regulations, for which the contributor was engaged during the segment, and

  D

  is the normal number of hours of work per week for full-time members,

Payments to Widow and Children

• 18 (1) Where a contributor married on or after March 1, 1949, and the age of the contributor exceeded the age of his wife by 20 or more years, the annual allowance to which she, as the widow of such contributor, may be entitled under the Act shall be reduced in the proportion that the value of a life annuity as at an age 20 years less than the age of the contributor at the time of his death is of the value of an equal life annuity as at the then actual age of the wife, and for the purposes of this subsection the values of life annuities shall be computed on the basis of the a(f) Ultimate Table, Females.

• (2) Where a child is born to a person at a time when that person was over 60 years of age, unless after that time that person becomes or continues to be a contributor, the child is not entitled to an annual allowance under the Act unless it appears to the Minister that the child was born following a gestation period commencing prior to the date when the contributor attained the age of 60 years or ceased to be a member of the Force.

Full-time Attendance at a School or University Substantially Without Interruption

• 19 (1) For the purposes of subsection 13(4) 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 Commissioner that the child cannot comply with subparagraph (i) by reason of illness or any other cause that the Commissioner 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 Commissioner that the child cannot comply with subparagraph (ii), if he begins or resumes such full-time attendance in the academic year following the year mentioned in subparagraph (i); and

  • (b) during an absence occurring in an academic year by reason of illness or any other cause that the Commissioner 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 Commissioner 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 Commissioner, 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 Commissioner 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 subsection 13(4) of the Act, while he is absent

  • (a) during an academic year by reason of illness or any other cause that the Commissioner 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 Commissioner 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.

Declaration of Enrolment or Attendance at a School or University

• 20 (1) There shall be submitted to the Commissioner 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 Commissioner 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 Commissioner and signed by such child.

• (2) [Repealed, SOR/2012-124, s. 12]

Limit on Child’s Entitlement

20.1 Notwithstanding subsection 13(4) of the Act, the child of a contributor who dies after October 30, 1998 is not entitled to an annual allowance under section 13 of the Act unless, at the time of the contributor’s death, the child was dependent on the contributor for support.

Limit on Survivor’s Benefits

• 20.2 (1) The monthly amount payable to a surviving spouse or child under section 13 of the Act, in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(d) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(d)(i) to (iii) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for each month to the beneficiary of a member, determined under subparagraph 8503(2)(d)(iv) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992.

• (2) The aggregate of all monthly amounts payable to surviving spouses and children under section 13 of the Act, in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(d) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(d)(i) to (iii) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for each month to the beneficiaries of a member, determined under subparagraph 8503(2)(d)(v) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992.

• (3) The monthly amount payable to a surviving spouse or child under section 13 of the Act in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(e) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(e)(i) to (iv) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for each month to a beneficiary of a member, determined under subparagraph 8503(2)(e)(v) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992.

• (4) The aggregate of all monthly amounts payable to surviving spouses and children under section 13 of the Act in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(e) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(e)(i) to (iv) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for a month to the beneficiaries of a member, determined under subparagraph 8503(2)(e)(vi) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992.

• (5) The present value of all benefits payable to a surviving spouse under section 11 and Part III of the Act in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(f) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(f)(i) to (iv) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992, calculated as at the time of the contributor’s death, shall not exceed the present value, as at the time immediately before the contributor’s death, of all benefits that have accrued under that section and that Part with respect to the contributor to the day of the contributor’s death.

• (6) The limits set out in subsections (1) to (5) apply to amounts payable in respect of a contributor who dies 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)(iii) or (vi) of that Act, providing for the payment of benefits to the surviving spouse or children of the contributor.

Actuarial Equivalent

21 For the purposes of paragraph 11(5)(c) and paragraph 12(2)(b) of the Act, the actuarial equivalent of any deferred annuity shall be determined in accordance with Schedule I.

Payments Otherwise than by Monthly Instalments

22 The Minister may direct that an annuity or annual allowance be paid to a contributor or recipient in arrears annually or in arrears in equal instalments quarterly or semi-annually, where the aggregate amount of the payment is not greater than the aggregate amount of equal monthly instalments otherwise payable in accordance with subsection 9(2) of the Act and

• (a) the contributor or recipient requests the annuity or annual allowance to be paid otherwise than in equal monthly instalments; or

• (b) the payment of the annuity or annual allowance in equal monthly instalments is not practicable for administrative reasons.

Pension Under Part II or III of Former Act

• 23 (1) The following rules are applicable in respect of any person described in paragraph 26(m) of the Act to whom a pension under Part II or III of the former Act is payable:

  • (a) if he becomes or would have become, but for subsection 4(2) of the Act, a contributor under Part I of the Act, whatever right or claim he may have to payment of the original pension shall, in respect of the period of his service during which he continues or would have continued, but for subsection 5(2) of the Act, to be a contributor under Part I of the Act (hereinafter referred to as his “augmenting service”), be suspended, but shall be restored to him upon subsequently ceasing to be a member of the Force;

  • (b) the benefit to which, upon subsequently ceasing to be a member of the Force, he shall be deemed to have become entitled under Part I of the Act in respect of his augmenting service is

    • (i) in the case of a contributor whose augmenting service is less than one year or who is retired from the Force by reason of misconduct, a return of contributions, and

    • (ii) in the case of any other contributor, an immediate annuity computed in accordance with subsection 10(1) of the Act, except that in applying that subsection to a contributor whose augmenting service is less than six years, paragraph (b) of that subsection shall be read as follows: “(b) the average annual pay received by the contributor during the period of pensionable service to his credit”; and

  • (c) where an annuity or annual allowance to which a recipient is entitled under Part I of the Act in respect of any augmenting service of a person is an annuity or annual allowance the monthly instalments of which would amount to less than $10 each, there may be paid to the recipient upon request by him in writing to the Minister within three months from the time he became so entitled, a lump sum payment equal to the capitalized value of the annuity or annual allowance computed in accordance with the basis set out in the a(f) and a(m) Ultimate Tables together with interest at the rate of four per cent per annum, which lump sum payment shall be in lieu of any other benefit under Part I of the Act in respect of that augmenting service.

• (2) Notwithstanding subsection (1), any person described in paragraph 26(m) of the Act to whom a pension under Part II or III of the former Act is payable may, within one year of becoming a contributor under Part I of the Act, elect to surrender the original pension, whereupon he shall be deemed, for the purposes of the Act, to be a person by whom an election under subsection 18(2) of the Royal Canadian Mounted Police Superannuation Act, c. R-11 of the Revised Statutes of Canada, 1970 was made at the time of the surrender of the original pension, in all respects as though he were a person described in subsection 18(2) of the Royal Canadian Mounted Police Superannuation Act, c. R-11 of the Revised Statutes of Canada, 1970, except that if, upon subsequently ceasing to be a member of the Force, he is entitled under Part I of the Act to an annuity or annual allowance the capitalized value of which is less than the capitalized value of the original pension, in lieu of any other benefit under Part I of the Act whatever right or claim that, but for this subsection, he would have had to the original pension upon subsequently ceasing to be a member of the Force shall thereupon be restored to him, and there shall be paid to him an amount equal to his contributions under Part I of the Act made in respect of his augmenting service.

• (3) Subsection (1) does not apply to or in respect of any person by whom an election under subsection (2) is made.

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

• 24 (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 a member of the Force on June 28, 1977 and who subsequently ceases to be a member 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 a member of the Force prior to June 28, 1977, 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 Convicted of Indictable Offences

25 Where, in the case of a person who is convicted after retirement from the Force of an indictable offence committed while the person was a member of the Force, it appears to the Treasury Board that the commission of the offence constituted misconduct in the performance of the person’s duties as a member of the Force, any annuity, annual allowance, pension or supplementary benefit payable under the Act or Part V of the former Act to or in respect of the person shall be reduced by such amount as the Treasury Board considers appropriate.

Discharge on Attaining Retirement Age

• 26 (1) Subject to subsection (4), a contributor who holds a rank in the Force shall cease to be a member of the Force on the day he attains retirement age.

• (2) Subject to subsection (3), the retirement age of a contributor who holds a rank in the Force is 60 years.

• (3) The retirement age of a contributor who holds a rank in the Force other than that of officer and who is a contributor at any time on or after February 26, 1987 and immediately before the date on which paragraph 7(1)(a) of the Royal Canadian Mounted Police Act, enacted by section 4 of An Act to amend the Royal Canadian Mounted Police Act and other Acts in consequence thereof, chapter 11 of the Statutes of Canada, 1986, comes into force is the retirement age applicable to his rank, set out as follows:

  • (a) for a corps sergeant-major, staff sergeant-major, sergeant-major or staff sergeant, 58 years;

  • (b) for a sergeant, 57 years; and

  • (c) for a corporal, constable or special constable, 56 years.

• (4) A contributor who holds a rank in the Force shall continue to be a member of the Force after he attains retirement age for the period during which he is on retirement leave, earned annual leave or an extension of service in the Force.

• (5) An extension of service in the Force until the contributor attains 60 years of age shall be authorized in the case of a contributor referred to in subsection (3) if that contributor has made in writing, at least one month prior to his attaining retirement age, a request to the Commissioner for such an extension of service in the Force.

• (6) Where it is in the interest of the good government of the Force and where an operational requirement exists therefor, an extension of service or a further extension of service in the Force may be authorized

  • (a) in the case of an officer, by the Minister, on the recommendation of the Commissioner, or

  • (b) in the case of a contributor who holds a rank in the Force other than that of officer, by the Commissioner or a person appointed by him to act on his behalf, on the recommendation of the commanding officer,

  if the officer or the contributor holding a rank in the Force

  • (c) is in good physical and mental health,

  • (d) has a good record in respect of performance, conduct and attitude, and

  • (e) has made in writing, at least one month prior to his attaining 60 years of age or at least one month prior to his reaching the end of an extension of service in the Force authorized under subsection (5) or this subsection, as the case may be, a request to the Commissioner for an extension of service in the Force or a further extension of service in the Force, as the case may be.

Medical Examination

Election Under Clause 6(b)(ii)(L), (N), (O) or (P) of the Act

• 26.1 (1) A contributor who makes an election referred to in clause 6(b)(ii)(L) of the Act shall undergo a medical examination referred to in paragraph 8(2)(b) of the Act only if the contributor makes the election more than one year after the day on which subsection 9.09(2) comes into force or the day on which the contributor most recently became a contributor, if the contributor most recently became a contributor after the day on which that subsection comes into force, and the contributor opts to pay by instalments.

• (2) A contributor who makes an election referred to in clause 6(b)(ii)(N) of the Act under clause 6(b)(ii)(J) of the Act shall undergo a medical examination referred to in paragraph 8(2)(b) of the Act only if the contributor opts to pay by instalments.

• (3) A contributor who makes an election referred to in clause 6(b)(ii)(O) or (P) of the Act more than one year after the day on which subsection 9.09(2) comes into force or the day on which the contributor most recently became a contributor, if the contributor most recently became a contributor after the day on which that subsection comes into force, and who opts to pay by instalments shall undergo a medical examination.

• 26.2 (1) A contributor shall undergo the medical examination referred to in paragraph 8(2)(b) of the Act or in subsection 26.1(3) within six months before or after the day on which the election is made.

• (2) If, through no fault on the part of the contributor, the contributor is unable to undergo the medical examination before the end of that period, the period shall be extended by six months.

• (3) The medical examination shall be performed by any physician who is authorized to practise medicine in the jurisdiction in which the examination is performed.

• (4) The contributor shall have passed the medical examination if the physician certifies in writing that the contributor has a life expectancy of at least five years.

• (5) A contributor to whom subsection 26.1(1), (2) or (3) applies who does not pass the medical examination shall pay the amount to be paid for the period of service in respect of which the election was made within 30 days after the day on which the notice that advises the contributor of the amount is sent.

• (6) If the contributor pays the amount to be paid in full within that time limit, the period of service in respect of which the election was made shall be counted as pensionable service.

• (7) If the contributor does not pay the amount to be paid in full within that time limit, the period of service in respect of which the election was made shall be counted as pensionable service, beginning with the part that is most recent in point of time, in the same proportion as the amount paid bears to the amount to be paid.

• (8) If the period of service in respect of which the election was made that is not counted in whole as pensionable service includes periods of full-time service and periods of part-time service, each of those periods shall be counted as pensionable service, beginning with the part that is most recent in point of time, in the same proportion as the amount paid bears to the amount to be paid.

Disability

• 27 (1) [Repealed, SOR/2012-124, s. 14]

• (2) A contributor who has not reached 60 years of age but who has become entitled under subsection 12(1) of the Act to an immediate annuity, in respect of a disability previously incurred by him, shall undergo medical examinations, until he reaches 60 years of age, at such times and at such places as the Commissioner may determine.

• (3) A report in accordance with such form as is prescribed by the Commissioner concerning each medical examination undergone by a contributor under this section shall be made to the Commissioner as soon as practicable after the conclusion of the examination.

Estate Taxes and Duties

• 28 (1) Where, upon the death of a contributor, any annual 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 such portion of any estate, legacy, succession or inheritance duties or taxes that are payable by the successor as is attributable to such allowance, and, where the Minister directs in accordance with the application that the whole or any part of such duties or taxes so payable shall be paid out of the Superannuation Account, the maximum portion of such duties or taxes that may be paid is the proportion thereof that

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

  is of

  • (b) the value of the whole estate,

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

• (2) Where the Minister makes a direction in accordance with subsection (1), the annual 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 annual allowance is payable if the successor fails to make a request in the application under subsection (1) that the annual allowance be reduced for a term, by one-twelfth of an amount determined by dividing the amount of the said duties or taxes to be paid out of the Superannuation Account by the value of an annuity of $1 per annum, payable monthly to a person of the age of the successor at the date of payment of the said duties or taxes out of the Superannuation Account, and calculated

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

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

• (3) Where the annual 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 annual allowance is suspended, if at any time the annual 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 annual 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 annual allowance was reduced immediately prior to the suspension.

Miscellaneous

29 For the purposes of subsection 20(1) of the Act, the notice referred to therein shall be in the form set out in Schedule II.

Annual Report

29.1 Beginning with the fiscal year ending March 31, 2002, the annual report referred to in section 31 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.

Superannuation Account

• 30 (1) For the purposes of paragraph 29(1)(b) 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 President of the Treasury Board shall cause notice of the rate to be used for the purposes of calculating interest under subsection (1) to be published each fiscal year in the Canada Gazette.

• (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).

Calculation of Interest on Return of Contributions for Any Period Before 2001

• 30.1 (1) In this section, 1973 closing balance means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in subsection 9(1) of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account before January 1, 1974 and that have not been previously paid to the contributor as a return of contributions.

• (2) In this section, yearly contribution means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in subsection 9(1) of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account or the Royal Canadian Mounted Police Pension Fund during a calendar year and that have not been previously paid to the contributor as a return of contributions.

• (3) For the purposes of paragraph 9(6)(a) of the Act, for any period before January 1, 2001, interest shall be calculated on

  • (a) the 1973 closing balance, from January 1, 1974 to the earlier of December 31 of the year immediately preceding the year in which the contributor ceased to be a member of the Force and December 31, 2000; and

  • (b) each yearly contribution after 1973, from January 1 of the year following the year in which the contribution was made to the earlier of December 31 of the year immediately preceding the year in which the contributor ceased to be a member of the Force and December 31, 2000.

Calculation of Interest on Return of Contributions for Any Period after 2000

• 30.2 (1) In this section, 2000 closing balance means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in subsection 9(1) of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account or the Royal Canadian Mounted Police Pension Fund before January 1, 2001 and that have not been previously paid to the contributor as a return of contributions, plus interest on that aggregate amount calculated in accordance with section 30.1.

• (2) For the purposes of paragraph 9(6)(b) of the Act, for any period after December 31, 2000, interest shall be calculated and balances determined in accordance with this section and interest 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.

• (3) For the quarter ending March 31, 2001,

  • (a) if a return of contributions is paid during that quarter, interest shall be calculated and the balances determined in accordance with section 30.1; and

  • (b) in any other case, interest shall be calculated at the effective quarterly rate determined from an annual rate of four per cent on the 2000 closing balance.

• (4) For each quarter beginning after March 31, 2001 for which interest is being calculated, interest shall be calculated at the rate determined under subsections (5) and (6) for that quarter on

  • (a) the 2000 closing balance;

  • (b) the interest calculated in accordance with paragraph (3)(b) on the 2000 closing balance;

  • (c) the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in subsection 9(1) of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Royal Canadian Mounted Police Pension Fund after December 31, 2000 but before the end of the quarter preceding the quarter for which interest is being calculated and that have not been previously paid to the contributor as a return of contributions; and

  • (d) interest calculated in accordance with this subsection as of the end of the quarter preceding the quarter for which interest is being calculated.

• (5) The rate of interest to be used for the purposes of subsection (4) is the effective quarterly rate determined from the annual rate of return of the Royal Canadian Mounted Police 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.

• (6) If the rate of return referred to in subsection (5) is negative, the rate of interest shall be zero per cent.

Designation of Beneficiaries

• 31 (1) Subject to the provisions of this section, a contributor may, for the purposes of Part I of the Act, name a beneficiary under Part I of the Act or substitute a new named beneficiary or cancel the naming of any beneficiary.

• (2) The naming of a beneficiary or the substitution or cancellation or a named beneficiary by a contributor referred to in subsection (1) shall be evidenced in writing in a form prescribed by the Minister, dated, witnessed and forwarded to the Commissioner.

• (3) Subject to subsection (4), the naming of a beneficiary or the substitution or cancellation of a named beneficiary by a contributor referred to in subsection (1) shall be effective on the date the contributor executes the form referred to in subsection (2) if the completed form is received by the Commissioner prior to the death of the contributor.

• (4) Where the completed form referred to in subsection (3) was not forwarded to the Commissioner pursuant to subsection (2) but was received by the division at which the contributor is stationed, or was stationed prior to his ceasing to be a member of the Force and the division advises the Commissioner that the form was received by the Force prior to the death of the contributor, the naming of a beneficiary or the substitution or cancellation of a named beneficiary by a contributor referred to in subsection (1) shall be effective on the date the contributor executed the form referred to in subsection (2) if the form is received by the Commissioner prior to the payment of any benefit under Part I of the Act.

• (5) For the purposes of Part I of the Act, a beneficiary may be

  • (a) the contributor’s estate;

  • (b) any person over the age of 18 years on the date of the naming;

  • (c) any charitable organization or institution;

  • (d) any benevolent organization or institution; or

  • (e) any eleemosynary religious or educational organization or institution.

Capitalized Value

32 The capitalized value of an annuity or annual allowance referred to in Part I of the Act shall be calculated using the mortality rates used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the contributor ceases to be a member of the Force or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report and shall bear interest, compounded annually, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the report.

Election in Respect of Surviving Spouse Benefits

33 For the purposes of sections 34 to 51,

election

election means an election under section 14.1 of the Act; (choix)

level of reduction

level of reduction means, in respect of an immediate annuity or an annual allowance, one of the three amounts determined pursuant to section 42, 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 42(1)(b)(ii)(A), if paragraph 42(1)(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 14.1 of the Act. (conjoint)

34 For the purpose of section 14.1 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.

• 35 (1) Despite section 34, a contributor may make an election after the end of the period set out in that section if the contributor received, from an authorized advisor who normally gives information about these matters,

  • (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.

36 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.

• 37 (1) An election shall be sent to the Minister, or to a person designated by the Minister, not later than the day referred to in section 34 or subsection 35(2), as the case may be.

• (2) An election is made on the day on which it is sent.

38 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.

• 39 (1) For the purposes of section 14.1 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 by

  • (a) 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) 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 name of the spouse and 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.

• 40 (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

41 An election is considered not to have been made where any document or statutory declaration that is required by any of sections 38 to 40 is not submitted within one year after the day on which the election is made.

Calculation of the Reduction

• 42 (1) The amount of the reduction of the monthly instalment of the immediate annuity or the annual allowance 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 or the annual allowance 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 10(2) of the Act, and

    • (ii) the minimum death benefit payable in accordance with section 22 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 after the month in which the election is made, and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were an annuity 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, 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 an annuity 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 47(1) or (2), as the case may be, and

    • (iii) that the increase in the reduction under section 43 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 minimum death benefit 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 minimum death benefit in respect of that contributor.

Indexation

• 43 (1) Subject to subsection (2), the amount of the reduction determined in accordance with section 42 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 42 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 Royal Canadian Mounted Police.

Actuarial Assumptions

• 44 (1) For the purposes of sections 42 and 43, the following are the only demographic assumptions on which the actuarial values are to be based:

  • (a) the rate of mortality for any contributor who is a member of the Royal Canadian Mounted Police not holding a rank in the Force 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 Public Service Superannuation 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 rate of mortality for any contributor who is a member of the Royal Canadian Mounted Police holding a rank in the Force is set out in the actuarial valuation report laid before Parliament in accordance with section 30 of the Act;

  • (c) 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 Public Service Superannuation Act, taking into account the mortality projection factors set out in the report; and

  • (d) the rates of divorce shall be those established by the Superintendent of Financial Institutions in accordance with the most recent statistics on divorce published by Statistics Canada.

• (2) For the purposes of subsection (1), the actuarial valuation reports referred to in that subsection are the most recent actuarial valuation reports, or, where the most recent actuarial valuation reports were tabled less than two months before the day on which the contributor made an election, the previously tabled reports.

45 For the purposes of the determinations referred to in sections 42 and 43, the rates of interest determined in accordance with the section entitled “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, are the rates for fully indexed pensions.

Revision or Revocation of an Election

• 46 (1) A contributor who has made an election may revise the level of reduction where

  • (a) the contributor, before making the election, received, from an authorized advisor who normally gives information about these matters, 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, prior to making the election, 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) A revision of the level of reduction or the revocation of an election shall be in writing and shall be sent to the Minister or to a person designated by the Minister

  • (a) within three months after the day on which a written notice containing the correct information 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 an election is effective on the day on which it is sent.

Effective Dates of Reduction

• 47 (1) Subject to subsection (2), the amount of the reduction of a contributor’s immediate annuity or annual allowance, calculated in accordance with section 42, 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 has revised the level of reduction pursuant to subsection 46(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.

Cessation of Effect of Election

48 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.

Revocation

49 For the purposes of subsection 14.1(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

50 Where an election is revoked pursuant to subsection 46(2), ceases to have effect pursuant to section 48, or is deemed to be revoked pursuant to section 49, the reduction ceases on the first day of the month in which the election is revoked or ceases to have effect.

Surviving Spouse Allowance

51 The immediate annual allowance to which the spouse is entitled on the death of the contributor who made an election is equal to the amount determined in accordance with clause 42(1)(b)(ii)(B), if paragraph 42(1)(b) were read without reference to supplementary benefits payable under Part III of the Act.

Limit on Annual Allowance on Involuntary Retirement

• 52 (1) Notwithstanding subparagraph 11(9)(b)(iii) of the Act, the amount of an annual allowance that becomes payable to a contributor pursuant to that subparagraph 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)(iii) or (vi) of that Act, providing for the payment of benefits to a contributor who is entitled to an annual allowance under subparagraph 11(9)(b)(iii) of the Act.

Prescribed Periods and Ages

Prescribed Periods

• 53 (1) For the purposes of paragraphs 11(1)(a), (2)(a), (3)(a), (5)(a), (7)(a) and (8)(a), subsections 11(11), 12.1(1) and 13(3) and section 14 of the Act, the prescribed period is two years.

• (2) For the purposes of subparagraph 11(9)(b)(iii) of the Act, the prescribed number of years is 10 years.

• (3) For the purposes of paragraphs 11(3)(c) and (5)(c) of the Act, the prescribed period is 20 years.

• (4) For the purposes of paragraph 11(5)(d) of the Act, the prescribed period is 25 years.

• (5) For the purposes of subparagraph 11(9)(b)(ii) of the Act, the prescribed number of years of pensionable service is 25 years.

• (6) For the purposes of paragraph 11(9)(a) and clause 11(9)(b)(iii)(B) of the Act, the prescribed number of years of pensionable service is 30 years.

• (7) For the purposes of subsection 11(12) of the Act, the prescribed period is 35 years.

Prescribed Ages

• 54 (1) For the purposes of subparagraph 11(9)(b)(ii) of the Act, the prescribed age is 50 years.

• (2) For the purposes of paragraph 11(9)(a) and subparagraph 11(9)(b)(iii) of the Act, the prescribed age is 55 years.

Transfer Value

Eligibility

• 55 (1) Subject to subsection (3), a contributor described in subsection 12.1(1) of the Act who holds a rank in the Force is entitled to exercise an option for a transfer value determined in accordance with sections 61 to 65 if the annuity to which the contributor is entitled becomes payable after the date of exercising the option.

• (2) Subject to subsection (3), a contributor described in subsection 12.1(1) of the Act who does not hold a rank in the Force is entitled to exercise an option for a transfer value determined in accordance with sections 61 to 65 if the annuity to which the contributor is entitled becomes payable after the date of exercising the option and if

  • (a) in the case of a contributor who ceases to be a member of the Force on or after the day on which this section comes into force, the contributor is less than the age referred to in subsection 54(1) on the day on which the contributor ceases to be a member of the Force;

  • (b) in the case of a contributor who ceased to be a member of the Force on or after September 14, 1999 but before the day on which this section comes into force, the contributor was less than 50 years of age on the day on which the contributor ceased to be a member of the Force; and

  • (c) in the case of a contributor who ceased to be a member of the Force before September 14, 1999, the contributor was less than 50 years of age on September 14, 1999.

• (3) A contributor described in subsection 12.1(1) of the Act who becomes entitled to a deferred annuity under subsection 12(2) of the Act is entitled to exercise an option for a transfer value determined in accordance with sections 61 to 65 if the contributor is less than 50 years of age on the day on which the contributor becomes entitled to the deferred annuity.

Time Limits

56 Subject to section 58, a contributor who ceases to be a member of the Force on or after the day on which this section comes into force and who wishes to exercise an option for a transfer value must do so within one year after the day on which the contributor ceases to be a member of the Force.

• 57 (1) Subject to subsection (2) and section 58, a contributor who ceased to be a member of the Force before the day on which this section comes into force and who wishes to exercise an option for a transfer value must do so on or before the later of

  • (a) one year after the day on which this section comes into force, and

  • (b) the day that is six months after the day 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 subsection (1) may exercise an option for a transfer value after the day provided for in that subsection, but within the period prescribed by subsection (4), if the contributor establishes that the notice referred to in paragraph (1)(b) was not received.

• (3) If a contributor establishes that the notice referred to in paragraph (1)(b) was not received, the Minister shall immediately 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 within three months after the day 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.

58 A contributor described in subsection 55(3) who wishes to exercise an option for a transfer value must do so on or before the later of

• (a) one year after the day on which this section comes into force, and

• (b) the day that is one year after the day on which the contributor becomes entitled to a deferred annuity under subsection 12(2) of the Act.

Form and Manner of Exercise of Option

• 59 (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 56 to 58.

• (2) An option for a transfer value is deemed to be exercised on the day on which it is sent in accordance with paragraph (1)(c).

Void Option

• 60 (1) [Repealed, SOR/2012-124, s. 22]

• (2) If a contributor who has exercised an option for a transfer value is re-appointed to or re-enlists in the Force and is required to make contributions under section 5 of the Act before valuation day, the exercise of the option for the transfer value is void.

Determination of Transfer Value

• 61 (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.

• (2) In the case of a lump sum amount referred to in subsection (1) that 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.

62 The determination of the actuarial present value of the accrued pension benefits referred to in subsection 61(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 day on which the contributor ceased to be a member of the Force and ending on valuation day; and

• (b) the possibility that the contributor could receive an annual allowance is to be excluded.

• 63 (1) In a determination of the actuarial present value of the accrued pension benefits referred to in subsection 61(1), the following actuarial assumptions are to be used:

  • (a) the mortality rates for contributors and survivors, 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 are 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 entitled “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 have a survivor shall be based on the rates regarding the average age and eligibility status of survivors 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 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; and

  • (e) 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, in the case of a compulsory retirement from the Force due to disability, that there would be immediate eligibility for Canada Pension Plan or Quebec Pension Plan disability benefits.

• (2) The actuarial valuation report referred to in paragraphs (1)(a) and (c) to (e) is the actuarial valuation report most recently laid before Parliament in accordance with section 30 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.

• 64 (1) Subject to subsection (2), a contributor’s pensionable service is that which is to the credit of the contributor on the day on which the contributor ceases to be a member of the Force.

• (2) For the purposes of subsection 12.1(3) of the Act, 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

65 If a division of a contributor’s pension benefits is effected under section 8 of the Pension Benefits Division Act before valuation day, the lump sum amount referred to in section 61 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

66 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 savings plan or fund for the purposes of paragraph 12.1(2)(b) of the Act.

Prescribed Immediate and Deferred Life Annuity

67 An immediate life annuity and a deferred life annuity, as those terms are 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 12.1(2)(c) of the Act.

Adaptation of Subsection 12.1(2) of the Act

68 For the purposes of subsection 12.1(2) of the Act, if the transfer value determined in accordance with sections 61 to 65 exceeds the amount that 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 amount shall be paid to the contributor.

Transfer When Contributor Is Deceased

69 If the transfer value cannot be transferred in accordance with subsection 12.1(2) of the Act because the contributor is deceased, the transfer value shall be paid to the estate of the contributor.

Transfer Agreements

70 For the purposes of subsection 24.1(1) of the Act, a pension plan is a pension plan registered under section 147.1 of the Income Tax Act with at least 10 active participants on the day that the eligible employer enters into an agreement under subsection 24.1(2) of the Act.

71 For the purposes of clause 6(a)(ii)(C) of the Act, an employee may count a period of service as pensionable service to the following extent and subject to the following terms and conditions:

• (a) any part of a period of service during which the contributor worked part-time is counted in the proportion determined by the formula set out in subsection 11.6(1), and the total period of service is taken into account in determining eligibility for a benefit;

• (b) any period of service in respect of which the amount referred to in a demand for funds, made to an eligible employer in respect of an employee in accordance with an agreement referred to in subsection 24.1(2) of the Act, has not been paid in total by an employer, is

  • (i) if the period includes only full-time service, counted, beginning with the part that is most recent in point of time, in the same proportion as the amount paid by the employer bears to the amount referred to in the demand for funds, or

  • (ii) if the period includes both full-time service and part-time service, converted to full-time service and costed as a period of full-time service, with the counted part being the most recent in point of time; and

• (c) if the pension benefits that have accrued in respect of the period of service were subject to a division under a pension plan that was subject to the Pension Benefits Standards Act, 1985 or an equivalent provincial Act, only the part of the period of service that corresponds to the portion of the benefits that remain accrued to the employee is, after confirmation of the division by the eligible employer, counted and the total period of service is taken into account in determining eligibility for a benefit.

72 For the purposes of paragraph 10(4)(b) of the Act, the annual rate of pay that the contributor is deemed to have received during a period of service that is counted as a period of pensionable service under clause 6(a)(ii)(C) of the Act is determined in accordance with section 9.095, except that the valuation day is the one that is set out in the agreement referred to in subsection 24.1(2) of the Act.

SCHEDULE II(s. 29)

	SUPERANNUATION No.

The Commissioner,

R.C.M. Police,

Ottawa, Ontario.

Royal Canadian Mounted Police Superannuation Act

Notice of Court Order

Applicable to Subsection 20(1) of the Royal Canadian Mounted Police Superannuation Act

Court	Province	Date of Order
Name of Recipient	Amount and Method of Payment
	Lump sum
	☐ $ or ☐ $  per
Name of Dependant	Relationship of Dependant to Recipient
Statute or other Authority under which Order was made
THE MINISTER OF JUSTICE, OTTAWA, CANADA.
In compliance with the above-mentioned order, (a certified copy of which is attached hereto) and pursuant to subsection 15(2) of the Royal Canadian Mounted Police Superannuation Act, I hereby request that you pay the amount specified herein to the above-named dependant by deductions from any amount that is or becomes payable to the recipient under the Royal Canadian Mounted Police Superannuation Act.
(Date)	(Registrar, Prothonotary, Clerk or other officer of the Court authorized to issue this notice on behalf of the Court.)

• SOR/93-219, s. 2

SCHEDULE III

Royal Canadian Mounted Police Superannuation Act

Election to Pay for Prior Pensionable Service

(This election must be completed and forwarded to the Commissioner, R.C.M. Police, Ottawa, Ontario, within the prescribed time limit.)

PART IElection and Manner of Payment

• 1 I, (Christian Names) (Surname) Reg. No. a (Rank) of the Royal Canadian Mounted Police hereby elect to pay for elective pensionable service performed prior to the date on which I became a contributor under the Royal Canadian Mounted Police Superannuation Act, as follows:

  • ☐ (a) 

    All my prior pensionable service;
  • ☐ (b) 

    Part only of my prior pensionable service, namely:

    (Specify type and period of service selected)

    

    Date of Birth Marital Status S M W

  GIVE DETAILS OF ALL PENSIONABLE SERVICE
  Approximate Period		Type of Service	Type of Benefit Received
  From	To	Civil Service, War Service, Regular Force, Etc.	Return of Contributions, Immediate Annuity, Deferred Annuity, Etc.

• 2 I will  make payment in the  following manner: (Place  “x” in appropriate block.)

  • ☐ (a) 

    In a lump sum at the time of making this election or,  if the cost is not known, within one month from date of demand;
  • ☐ (b) 

    in monthly instalments, to be paid beginning the first day of the month after the day on which the election was made, until full payment has been made.

  Period: Amount:

  Signed at (Place) this day of (Month) 19

  Witnessed as to signature

  (Signature of Witness)(Signature of Elector)

  • NOTE: 

    This form is to be completed in  four copies; one copy to be retained by the elector; the original and remaining two copies to be returned to: The Commissioner, R.C.M. Police, Ottawa, Ontario, without delay.

TO BE COMPLETED BY THE FORCE

PART IICertification

Direction to the Chief Treasury Officer:

• (a) (i) 

  Lump Sum Payment in the amount of $ is forwarded with this election to be credited to the Royal Canadian Mounted Police Superannuation Account.
• (ii) 

  Instalments at the monthly rate of $ are to commence with effect from the first day of the month following the month in which election was made.
• NOTE: 

  If the service elected for  is under section 6(b)(ii)(I) of the  Act, the Force should ensure that the elector has successfully completed a medical examination.

(Commissioner, R.C.M. Police)

Royal Canadian Mounted Police Superannuation Act

Election to Surrender Annuity or Annual Allowance Which Is Payable or Becomes Payable to a Former Contributor Under the Public Service Superannuation Act or the Canadian Forces Superannuation Act

PART IElection and Manner of Payment

• 1 I, (Christian Names) (Surname) Reg. No. a (Rank or Class) of the Royal Canadian Mounted Police hereby elect, pursuant to subsection 24(5) of the Royal Canadian Mounted Police Superannuation Act, to surrender my right to an annuity or annual allowance under:

  • ☐ (a) 

    Public Service Superannuation Act; or
  • ☐ (b) 

    Canadian Forces Superannuation Act.

• 2 I  will pay  any amount  remaining unpaid  for the  above service  in the following manner:

  • ☐ (a) 

    In a lump sum at the  time of making this election or, if the cost is not known, within one month from date of demand;
  • ☐ (b) 

    By  lump sum  payment in  partial  settlement of  arrears the balance to be  paid  on monthly  instalments  commencing the first  day of  the month  following the  month in  which this election is made;

    Period: Amount:

  • ☐ (c) 

    In monthly instalments commencing the first day of the  month following the month in which this election is made.

  Witnessed as to signature

  (Signature of Witness)(Signature of Elector)

• NOTE: 

  This form is to be completed  in four copies: one copy to  be retained by the elector; the original and remaining two copies to be returned to: The Commissioner, R.C.M. Police, Ottawa, Ontario.

• SOR/93-219, ss. 2, 3(F)
• SOR/2012-124, s. 33

SCHEDULE IV / ANNEXE IV(Subsection 11.9(1) / (paragraphe 11.9(1))Election referred to in clause 6(b)(ii)(L), (O) or (P) of the Act / Choix visé aux divisions 6b)(ii)(L), (O) ou (P) de la Loi

SERVICE BUYBACK FORM – FORMULAIRE DE RACHAT DE SERVICERoyal Canadian Mounted Police (RCMP) Pension Plan

Régime de pension de retraite de la Gendarmerie royale du Canada (GRC)

Complete this form to purchase the following types of service:

Veuillez remplir le présent formulaire pour racheter les types de service suivants :

Service with another Canadian pension plan registered under the Income Tax Act (other than federal public sector pension plans).	Service assujetti à un autre régime de pension canadien agréé en vertu de la Loi de l’impôt sur le revenu (mis à part les régimes de pension du secteur public fédéral).
Service for which you received a transfer value or a commuted value under the Royal Canadian Mounted Police Superannuation Act (RCMPSA), the Canadian Forces Superannuation Act (CFSA) or the Public Service Superannuation Act (PSSA).	Service pour lequel vous avez reçu une valeur de transfert ou une valeur escomptée en vertu de la Loi sur la pension de retraite de la Gendarmerie royale du Canada (LPRGRC), de la Loi sur la pension de retraite des Forces canadiennes (LPRFC) ou de la Loi sur la pension de la fonction publique (LPFP).
RCMP service previously transferred out under a pension transfer agreement that is no longer to your credit under the plan to which it was transferred.	Service accompli à la GRC ayant été transféré à un autre régime en vertu d’un accord de transfert de pension et qui n’est plus à votre crédit selon cet autre régime.

This information is being collected for the purpose of the administration of the RCMPSA. Failure to provide the required information will result in the pension administrator being unable to process this form. Personal information provided on this form is protected under the provisions of the Privacy Act and will be included in Personal Information Banks RCMP PPE 802 and 806.

Ces renseignements sont recueillis pour l’application de la LPRGRC. Le refus de fournir les renseignements demandés empêchera l’administrateur du régime de pension de traiter ce formulaire. Les renseignements personnels fournis sont protégés en vertu de la Loi sur la protection des renseignements personnels et seront versés dans les fichiers de renseignements personnels RCMP PPE 802 et 806.

Contributor’s Personal Information – Renseignements personnels au sujet du contributeur

Surname – Nom			Regimental No. – No matricule
Given Names – Prénoms
Date of Birth (YYYY-MM-DD) – Date de naissance (AAAA-MM-JJ)			Sex – Sexe
Preferred Language (√)	English – Anglais		French – Français
Langue préférée (√)
Preferred Telephone No.
No de téléphone préféré
Home Address – Adresse du domicile
City – Ville		Province
Postal Code – Code postal		Country – Pays

Carefully read the instructions before completing the following part of this form.

Lire attentivement les directives avant de remplir la partie ci-après du formulaire.

I choose to pay for the following service for pension purposes.

Je choisis de racheter les périodes de service ci-dessous en vue de ma pension.

Service with another Canadian pension plan registered under the Income Tax Act (other than federal public sector pension plans):

Service assujetti à un autre régime de pension canadien agréé en vertu de la Loi de l’impôt sur le revenu (mis à part les régimes de pension du secteur public fédéral) :

Employer (Name and Address)	From/Du	To/Au
Employeur (nom et adresse)	(YYYY-MM-DD/AAAA-MM-JJ)	(YYYY-MM-DD/AAAA-MM-JJ)

Service for which I received a transfer value or a commuted value under the Royal Canadian Mounted Police Superannuation Act (RCMPSA), the Canadian Forces Superannuation Act (CFSA) or the Public Service Superannuation Act (PSSA):

Service pour lequel j’ai reçu une valeur de transfert ou une valeur escomptée en vertu de la Loi sur la pension de retraite de la Gendarmerie royale du Canada (LPRGRC), de la Loi sur la pension de retraite des Forces canadiennes (LPRFC) ou de la Loi sur la pension de la fonction publique (LPFP) :

	Date of Discharge/Date de libération	From/Du	To/Au
	(YYYY-MM-DD/AAAA-MM-JJ)	(YYYY-MM-DD/AAAA-MM-JJ)	(YYYY-MM-DD/AAAA-MM-JJ)
RCMP/GRC
CF/FC
PS/FP

RCMP service previously transferred out under a pension transfer agreement that is no longer to my credit under the plan to which it was transferred :

Service accompli à la GRC ayant été transféré à un autre régime en vertu d’un accord de transfert de pension et qui n’est plus à mon crédit selon cet autre régime :

Date of Discharge/Date de libération	From/Du	To/Au
(YYYY-MM-DD/AAAA-MM-JJ)	(YYYY-MM-DD/AAAA-MM-JJ)	(YYYY-MM-DD/AAAA-MM-JJ)

Method of Payment – Mode De Paiement

Payment may be made in a lump sum or by monthly instalments, or both :

Vous pouvez payer en une somme globale ou par mensualités, ou les deux :

OPTION 1

	□	I elect to pay a lump sum of $ .
		Je choisis de verser une somme globale de $.
		Cheque		Bank Draft		Money Order
	□		□		□
		Chèque		Traite		Mandat
Cheques, bank drafts and money orders shall be made payable to the Receiver General.
Les chèques, traites et mandats sont faits à l’ordre du receveur général.
					Transfer from a Registered Retirement Savings Plan (RRSP)
□
					Transfert d’un régime enregistré d’épargne-retraite (REER)
					Transfer from a Registered Pension Plan (RPP)
□
					Transfert d’un régime de pension agréé (RPA)

OPTION 2

	□	I elect to pay by monthly instalments of $ .
		Je choisis de payer par mensualités de $.
Minimum Monthly Deduction			OR		Monthly Deduction of $
□				□
Retenue mensuelle minimale			OU		Retenue mensuelle de $

AcknowledgementDéclaration officielle

I have read and fully understand the above and the attached instructions. I understand that in most circumstances an election for prior service is a binding and irrevocable agreement. I understand that the original form must be sent to the address provided in the instructions within one month after the day on which it is signed.

J’ai pris connaissance des dispositions ci-dessus et des directives ci-jointes, et je les comprends parfaitement. Je sais que, dans la plupart des cas, un choix exercé à l’égard d’une période de service antérieure constitue un engagement contraignant et irrévocable. Je sais que l’original du formulaire doit être envoyé à l’adresse indiquée dans les directives au plus tard un mois après la date de ma signature.

Signature of Contributor/Signature du contributeurDate (YYYY-MM-DD/AAAA-MM-JJ)

Retain a copy of this form for your records.

Conservez une copie du présent formulaire dans vos dossiers.

• SOR/2012-124, s. 34