Royal Canadian Mounted Police Superannuation Regulations (C.R.C., c. 1393)

10.1 For the purposes of Parts I and III of the Act, a contributor who is absent from the Force on leave of absence 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 they are required under section 5 of the Act to contribute to the Royal Canadian Mounted Police Pension Fund and in a capacity other than on leave of absence 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 of absence 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 survivor 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 leave of absence without pay 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) An election under subsection 6.1(1) of the Act may be made during the period that begins three months after the period of leave of absence without pay commenced and ends three months after the day on which the contributor returns to duty in a position in respect of which they are required under section 5 of the Act to contribute to the Royal Canadian Mounted Police Pension Fund and in a capacity other than on leave without pay from another position in the Force.

• (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 without pay 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.

• 10.91 (1) Despite 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 that period, that begins after October 30, 1998 if the absence does not meet the conditions for a qualifying period set out in subsection 8507(3) of the Income Tax Regulations.

• (2) Despite section 5 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 that period, as pensionable service is not required to contribute to the Royal Canadian Mounted Police Pension Fund in respect of that period or portion of that period.

10.10 [Repealed, SOR/2013-125, s. 23]

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 the contributor elected to pay in the first instance is deemed to be the most distant in point of time.

• 11.1 (1) Despite Part I of the Act, an election made after October 30, 1998 to count as pensionable service any period of service ending after December 31, 1989 is void in respect of any part of that service after that date if the Minister of National Revenue refuses to issue a certification under paragraph 147.1(10)(a) of the Income Tax Act.
  

• (2) Despite paragraph 8(2)(a) of the Act, the election is void in respect of any service after December 31, 1989 only if the person making the election does not comply with subparagraph 8304(5.1)(b)(iii) of the Income Tax Regulations.

• (3) [Repealed, SOR/2013-125, s. 24]

• (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.