Royal Canadian Mounted Police Superannuation Regulations

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.