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Canadian Forces Superannuation Regulations (C.R.C., c. 396)

Regulations are current to 2022-09-11 and last amended on 2016-06-01. Previous Versions

Contributor — Reserve Force Member (continued)

 In respect of the member or former member referred to in section 8.4, paragraph 8(2)(c) of the Act is adapted as follows:

  • (c) an election to pay for a period of service in the reserve force by the person referred to in subsection 41(4), as adapted by section 8.4 of the Canadian Forces Superannuation Regulations, unless the person has made the election to repay set out in that subsection.

  • SOR/2008-307, s. 4
  • SOR/2016-64, s. 9

Allowances Constituting Part of Pay

  •  (1) For the purpose of the definition pay in subsection 2(1) of the Act, commencing the first day of the month following the date on which this subsection comes into force, the monthly allowance that constitutes part of the pay for all ranks is $30.

  • (2) Subject to paragraph 7(1)(k) of the Act and except as provided in subsection (3), the monthly allowances, which shall constitute part of the pay of rank, shall be, in the case of a period of elective pensionable service performed

    • (a) prior to September 1, 1946, as prescribed under Part V of the former Act effective September 1, 1946; and

    • (b) subsequent to August 31, 1946, as prescribed under the Act or Part V of the former Act, as applicable, from time to time during the relevant period.

  • (3) Subsections (1) and (2) do not apply to an officer who is in receipt of consolidated rates of pay.

  • (4) [Repealed, SOR/92-717, s. 1]

  • SOR/83-263, s. 2
  • SOR/92-717, ss. 1, 10

Pensionable Service

Medical Examination

 Every medical examination required by paragraph 8(2)(b) of the Act shall be

  • (a) undergone by the contributor within the period of 90 days before or after the making of the election by that person, or within such other period as the Minister may prescribe; and

  • (b) performed by a medical officer of the Canadian Forces or a civilian medical practitioner acting in that capacity who shall certify whether or not the contributor is disabled.

  • SOR/92-717, s. 10

Income Tax Act Compliance

  •  (1) Notwithstanding Part I of the Act, an election made after August 15, 1997 to count as pensionable service any period of service after December 31, 1989 is void in respect of any service in relation to which 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) Despite paragraph 8(2)(a) of the Act, an election made after August 15, 1997 in respect of any service after December 31, 1989 that would be void under that paragraph is void only if, 60 days after being notified that the Minister of National Revenue has issued the certification referred to in subsection (1), the elector is entitled to count the service to which the certification relates for the purposes of any superannuation or pension benefit of a kind referred to in subsection 5(2), other than a superannuation or pension benefit payable under Part I of the Act.

  • (3) Section 45 of the Act does not apply to a person who elects under subsection 43(1) of the Act after August 15, 1997 in respect of service after December 31, 1989 if the Minister of National Revenue refuses to issue the certification referred to in subsection (1).

  • SOR/97-255, s. 1
  • SOR/2016-64, s. 10

Former Participants Under the Reserve Force Pension Plan Regulations

 Any period of pensionable service to the member’s credit under section 34 of the Reserve Force Pension Plan Regulations on the day before the day on which the member becomes a contributor is counted as a period of pensionable service to the contributor’s credit for the purposes of Part I of the Act.

  • SOR/2007-33, s. 4

 A member who has made a pensionable earnings election, and is still paying in respect of the election by way of instalments on the day before the day on which the member becomes a contributor, is required to pay into the Canadian Forces Pension Fund, by instalments reserved from pay and allowances or otherwise, amounts equal to the unpaid instalments on the same terms and conditions as set out in sections 18 to 23 of the Reserve Force Pension Plan Regulations as those that would apply to a participant under those Regulations in respect of a pensionable earnings election.

  • SOR/2007-33, s. 4
  • SOR/2016-64, s. 49

Service Without Pay

  •  (1) Any period of service of a contributor in the Canadian Forces of 60 consecutive days or less in respect of which, pursuant to regulations made under the National Defence Act,

    • (a) a forfeiture has been imposed,

    • (b) a deduction has been imposed for a period of suspension from duty in an amount equal to the whole of the pay and allowances withheld, or

    • (c) a forfeiture referred to in paragraph (a) together with a deduction described in paragraph (b) has been imposed,

    whether or not they were a contributor during that service and whether or not the service was performed before or after February 1, 1968, shall, to the extent that it may otherwise be counted as pensionable service under the Act, be counted as pensionable service, but any period of such service that exceeds 60 consecutive days shall not be counted as pensionable service.

  • (2) Any portion of a period of service of a contributor that is three months or less in duration and in respect of which no pay was authorized to be paid, other than any period of service during which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed, shall be counted as pensionable service.

  • (2.1) Where a period of service of a contributor in respect of which no pay was authorized to be paid, other than any period of service during which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed, exceeds three months, the portion of the period of service that is in excess of three months shall be counted as pensionable service unless the contributor elects not to count that service as pensionable service.

  • (2.2) An election not to count as pensionable service a portion of a period of service in excess of three months referred to in subsection (2.1) shall be made by

    • (a) completing Form CFSA 106 (Surrender of Right to Count Pensionable Service Without Pay) within 90 days after the later of

      • (i) the end of the period of service, and

      • (ii) the day on which the contributor is required to resume making contributions under the Act; and

    • (b) sending the form to the Minister, or a person designated by the Minister, within 30 days after making the election.

  • (2.3) In respect of a contributor who, as a reserve force member, was entitled to exercise the option referred to in section 8 of the Reserve Force Pension Plan Regulations, that section continues to apply until all of the contributions referred to in that section have been paid.

  • (2.4) A contributor who, as a reserve force member, exercised the option referred to in section 8 of the Reserve Force Pension Plan Regulations cannot elect to count as pensionable service any day of reserve force service in respect of which that option was exercised.

  • (3) Contributions are not required in respect of

    • (a) any portion of a period of service that exceeds 60 days in duration in respect of which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed; or

    • (b) any service in respect of which an election has been made under subsection (2.1).

  • (4) During a period of service of a contributor, other than a member of the reserve force, that is countable as pensionable service under subsection (1), (2) or (2.1), the contributor is, for the purposes of the Act, deemed to have been authorized to be paid and to have received pay during that period at the rate of pay authorized for the rank held by the contributor at the commencement of the period.

  • (4.1) During a period of service of a contributor, who is a member of the reserve force, that is countable as pensionable service under subsection (2) or (2.1), if the contributor is exempted from training and duty under article 9.09 or 9.10 or is granted leave for maternity or parental purposes under article 16.26 or 16.27 of the Queen’s Regulations and Orders for the Canadian Forces, the contributor is, for the purposes of the Act, deemed to have been authorized to be paid and to have received pay during each week for which the contributor is exempted or granted leave, equal to the weekly rate of pay calculated in accordance with instruction 205.461(7) of the Compensation and Benefits Instructions for the Canadian Forces established under section 35 of the National Defence Act.

  • (5) The contributions required to be paid by a contributor for a period of pensionable service described in subsection (2) or (2.1) shall be paid

    • (a) by reservation in approximately equal instalments from the contributor’s pay for a period equal to the period of service without pay, commencing on the later of

      • (i) the day following the day on which the period expires, and

      • (ii) the day on which the contributor is required to resume making contributions under the Act; or

    • (b) at the option of the contributor, in a lump sum at any time prior to the completion of payment under paragraph (a).

  • (5.1) Where a contributor who is paying an amount by instalments pursuant to paragraph (5)(a) commences another period in respect of which no pay is authorized to be paid, other than a period of service during which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed, before all instalments have been paid under paragraph (5)(a),

    • (a) payment of the unpaid instalments is deferred until the later of

      • (i) the day following the day on which the most recent period of service without pay expires, and

      • (ii) the day on which the contributor is required to resume making contributions under the Act; and

    • (b) an amount equal to the aggregate of the amount of the unpaid instalments and the amount payable in respect of the most recent period of service without pay shall be paid in the manner set out in subsection (5), except that the period over which the unpaid instalments were to be paid shall be added to the period of repayment in respect of the most recent period of service without pay.

  • (6) Any amount payable by a contributor under this section that is unpaid upon their ceasing to be a member of the regular force shall be reserved in the manner prescribed for recovery of unpaid instalments under subsection 14(5).

  • (7) A contributor who is entitled to count as pensionable service any period of service described in subsection (1), (2) or (2.1) shall contribute to the Superannuation Account or Canadian Forces Pension Fund in respect of that service an amount equal to the amount that the contributor would have been required to contribute in respect of the pay deemed by subsection (4) to have been authorized to be paid to the contributor during that period

    • (a) in respect of any portion of a period of service described in subsection (1) that was prior to 1966 or a period of service described in subsection (2) or (2.1), in the manner and at the rate set out in subsection 4(1) of the Act as that subsection read on December 31, 1965;

    • (b) in respect of any portion of a period of service described in subsection (1) that was after 1965 and prior to April 1, 1969, in the manner and at the rate set forth in subsection 4(1) of the Act as that subsection read on March 31, 1969;

    • (c) in respect of any portion of a period of service described in subsection (1) that was after March 31, 1969, in the manner and at the rates set out in subsection 5(1) of the Act; and

    • (d) interest within the meaning of subsection 7(2) of the Act on any amount determined pursuant to any of paragraphs (a) to (c).

  • (8) A contributor who makes an election under clause 6(b)(ii)(L) of the Act to count as pensionable service any period of service that the contributor had previously elected under subsection (2.1) not to count as pensionable service shall pay to the Superannuation Account or Canadian Forces Pension Fund an amount equal to

    • (a) where the election is made within one year after the day on which the contributor is required to resume making contributions under the Act,

      • (i) the amount that the contributor would have been required to contribute in respect of that period of service had the contributor not made the election, and

      • (ii) interest within the meaning of subsection 7(2) of the Act; and

    • (b) in any other case,

      • (i) the amount that the contributor would have been required to contribute if the rate of pay for that period of service had been the rate of pay in effect at the time of the election under clause 6(b)(ii)(L) of the Act, and

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

  • SOR/92-717, s. 10
  • SOR/95-569, s. 1
  • SOR/95-570, s. 11(F)
  • SOR/2007-33, s. 5
  • SOR/2008-307, s. 5(F)
  • SOR/2016-64, ss. 11, 50, 54(E), 55(E)
  •  (1) Notwithstanding Part I of the Act, a contributor shall not count as pensionable service any period of service, or any portion of a period of service, in respect of which no pay was authorized to be paid, other than a period of service or portion of a period of service during which a deduction or forfeiture described in paragraph 11(1)(a), (b) or (c) has been imposed, that begins after May 15, 1997 unless compensation can be prescribed in respect of that period or portion of a period pursuant to subsection 8507(2) of the Income Tax Regulations, as that subsection read on January 15, 1992.

  • (2) A contributor who, by reason of subsection (1), cannot count as pensionable service a period of service, or a portion of a period of service, in respect of which no pay was authorized to be paid

    • (a) notwithstanding Parts I and III of the Act, is not required to contribute to the Superannuation Account or Canadian Forces Pension Fund in respect of that period or portion of a period; and

    • (b) for the purposes of Part II of the Act, remains a participant within the meaning of subsection 60(1) of the Act in respect of that period or portion of a period.

  • SOR/97-255, s. 2
  • SOR/2016-64, s. 50
  •  (1) A contributor who is required under subsection 11(7) or under Part III of the Act to contribute to the Superannuation Account in respect of a period of service referred to in subsection 11(1), (2) or (2.1) shall contribute to that Account in respect of any portion of that period that is after March 31, 1970 the amount that would be required to be contributed under subsection 76(1) of the Act if the period of service were a period of service referred to in that subsection, based on the pay deemed by subsection 11(4) to have been received by the contributor during the period.

  • (2) An amount payable by a contributor pursuant to subsection (1) shall be paid

    • (a) where the contribution is in respect of a period of service described in subsection 11(1), by means of a debit to the contributor’s pay account; and

    • (b) where the contribution is in respect of a period of service described in subsection 11(2) or (2.1), in the manner set out in subsection 11(5).

  • (3) An amount payable by a contributor under this section that is unpaid

    • (a) at the time the contributor ceases to be a member of the regular force other than by reason of death, or

    • (b) at the time of the contributor’s death,

    shall be recovered in a manner set out for the recovery of unpaid instalments in subsection 14(5) or (7), as the case may be.

  • SOR/83-263, s. 3
  • SOR/92-717, s. 10
  • SOR/95-569, s. 2

Maximum Pay

 For the purposes of subsection 5(5) 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:

(A – (B × C)) ÷ 0.02 + C

where

A
is
  • (a) in respect of pay received by the person for 1995, $1,722.22, and

  • (b) in respect of pay received by the person for any year after 1995, the amount of the defined benefit limit determined for that year in accordance with the definition defined benefit limit in subsection 8500(1) of the Income Tax Regulations;

B
is
  • (a) in respect of pay received by the person for any year after 1994 and before 2008, 0.013, and

  • (b) in respect of pay received by the person for any year after 2007, 0.01375; and

C
is the Year’s Maximum Pensionable Earnings determined for that year in accordance with section 18 of the Canada Pension Plan.
  • SOR/95-219, s. 1
  • SOR/2008-307, s. 6
  • SOR/2016-64, s. 12
 
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