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

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 day on which 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 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 or succession;

  • (b) any person over the age of 18 years on the day 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

• (a) [Repealed, SOR/2013-125, s. 37]

• (b) the day on which the contributor and the spouse are married.

• (c) [Repealed, SOR/2013-125, s. 37]

• 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 is valid only if it is sent to the Minister, or to a person designated by the Minister, within the period set out in section 34 or subsection 35(2).

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

• (3) The day of the sending of the election is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed and the postmark is evidence of that day.

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) Proof of age of the contributor’s spouse is established 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 section 42, the following are the only demographic assumptions on which the actuarial present 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 survivors are the rates in respect of spouses used in the preparation of 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) The actuarial valuation reports referred to in subsection (1) are the most recent actuarial valuation reports laid before Parliament before the day of the election, or, if those reports were laid before Parliament in the month in which that day falls or in the preceding month, the reports that were laid before Parliament immediately before those reports, in each case with any terminological modifications that the circumstances require.

45 For the purposes of the determinations referred to in section 42, 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.