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

Prescribed Evidence for the Purposes of Paragraph 50(1)(k) of the Act

• 20 (1) The following are prescribed as evidence for the purpose of paragraph 50(1)(k) of the Act:

  • (a) a document signed by the contributor stating that they have 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 Canadian Forces on June 10, 1976, and who subsequently ceases to be a member of the Canadian Forces 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• (3) and (4) [Repealed, SOR/2016-64, s. 30]

21 [Repealed, SOR/2001-76, s. 4]

Payments Otherwise than by Monthly Instalments

22 For the purposes of subsections 11(1) and (2) of the Act, where a person in receipt of an annuity or annual allowance requests that it be paid otherwise than in equal monthly instalments, or where the payment of an annuity or annual allowance in equal monthly instalments is not practicable for administrative reasons, the Minister may direct, if such direction does not result in the payment of an aggregate amount greater than the aggregate amount of equal monthly instalments otherwise payable in accordance with the said subsections, that the annuity or annual allowance shall be paid in arrears

• (a) in equal instalments quarterly or semi-annually; or

• (b) annually.

Deemed Re-enrolment — Election to Repay

• 22.1 (1) The member or former member of the reserve force referred to in subsection 41(4) of the Act, as adapted by section 8.4 of these Regulations, shall pay the amount payable under that subsection in a lump sum no later than 120 days after the date of the notice advising the member or former member of the amount due.

• (2) The election referred to in subsection 41(4) of the Act, as adapted by section 8.4 of these Regulations, is void if the member or former member of the reserve force fails to pay the amount within the period set out in subsection (1).

Revocation of Option

• 23 (1) If a contributor received erroneous or misleading information in writing with respect to the amount to be paid or the consequences on their benefits resulting from one of the following options or the following election, from a person whose normal duties include giving information about those matters, and the contributor, in exercising the option or making the election, acted on that information, the contributor may revoke it:

  • (a) an option exercised under subsection 18(1) or 19(1) of the Act, section 67 of An Act to amend the Canadian Forces Superannuation Act and to make consequential amendments to other Acts chapter 26 of the Statutes of Canada, 2003, or section 8.2 or 16.8 of these Regulations;

  • (b) an option deemed to have been exercised under subsection 23(2) or (3) of the Act; or

  • (c) a top-up election made under section 14.2.

• (2) The contributor who revokes an option may exercise a new option under the provisions

  • (a) referred to in paragraph (1)(a); or

  • (b) that were available to the contributor on the day before the day on which the option referred to in paragraph (1)(b) was deemed to have been exercised.

• (3) The contributor who revokes a top-up election made under section 14.2 may make a new election under that provision.

• 24 (1) The options and election referred to in section 23 may only be revoked if

  • (a) the contributor submits an application for revocation within 90 days after the day on which they became aware that erroneous or misleading information was received by them;

  • (b) the application for revocation is made in writing, dated and signed and sent to the Minister, or a person designated by the Minister, within one week after the date that it bears;

  • (c) the contributor establishes that, in exercising the option or making the election, they acted on the erroneous or misleading information without which they would have made a different choice of benefit or would have exercised the option or made the election at a different time;

  • (d) there is a difference of at least 5% between the actual amount of the benefit and the amount that the erroneous or misleading information had indicated that the contributor would be entitled to receive; and

  • (e) subject to section 26, any payment made to the contributor, in respect of any benefit paid to them as a consequence of the option or election that they are applying to revoke, is repaid by the contributor no later than 120 days after the date of the notice informing the contributor of the amount to be repaid.

• (2) The contributor who exercises a new option or makes a new election shall include it with the application for revocation.

• (3) The date of the sending of the application for revocation, and the date of the new option or the new election, if one is exercised or made, 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.

25 If a new option is exercised under subsection 23(2) or a new election is made under subsection 23(3), it shall be effective on the date that

• (a) the revoked option was exercised or the revoked election was made;

• (b) the option would have been exercised or the election would have been made, if the contributor has established, under paragraph 24(1)(c), that they would have exercised or made it on a different date; or

• (c) the contributor ceased to be a member of the regular force, in the case of the deemed option referred to in paragraph 23(1)(b).

26 If the new option or the new election results in the payment of an annuity or annual allowance and if the repayment by the contributor of the payment referred to in paragraph 24(1)(e) within the period specified in that paragraph will cause financial hardship to the contributor, the repayment shall be made in monthly instalments deducted from the annuity or annual allowance beginning the month after the date of the notice referred to in that paragraph. The deductions shall not be less than 10% of the gross monthly amount of the annuity or annual allowance.

Debit Balances in Pay Accounts

27 For the purposes of section 89 of the Act, any debit balance in the pay account of a former member of the regular force or of the reserve force shall be recovered

• (a) from any return of contributions or a transfer value to which the former member is entitled, in a lump sum; or

• (b) from any annuity or annual allowance to which the former member is entitled,

  • (i) by monthly instalments in an amount equal to 10% of their gross monthly annuity or allowance, or

  • (ii) by monthly instalments in an amount equal to 50% of their gross monthly annuity or allowance, if they have been convicted of an offence under the Criminal Code or the National Defence Act that led, directly or indirectly, to the debit balance.

Form and Manner of Certain Elections and Options

• 27.1 (1) When a contributor exercises an option under subsection 18(1) or 19(1) of the Act, section 67 of An Act to amend the Canadian Forces Superannuation Act and to make consequential amendments to other Acts, being chapter 26 of Statutes of Canada, 2003, or section 8.2 or 16.8 of these Regulations, or makes a top-up election under section 14.2 of these Regulations, it is valid only if it is

  • (a) exercised or made in writing, and signed and dated by the contributor; and

  • (b) sent to the Minister within one week after the date that it bears.

• (2) The option is exercised and the election is made on the date that it bears, except that an option exercised under subsection 19(1) of the Act before or on the day on which the contributor ceases to be a member of the regular force is exercised on the day after the day on which the contributor ceases to be a member of the regular force.

• (3) The date of the sending of the option or 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.

• (4) A top-up election may be made only while the contributor is a member of the regular force.

27.2 In respect of a member of the reserve force who is a contributor and who makes an election under any of clauses 6(b)(ii)(A) to (F) and (I) to (L) of the Act and clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection 12.2(2) of these Regulations, or under subsection 41(4) of the Act, as adapted by section 8.4 of these Regulations, subsection 8(1) of the Act is adapted as follows:

• 8 (1) When a contributor who is a member of the reserve force makes an election under any of clauses 6(b)(ii)(A) to (F) and (I) to (L) and clauses 6(b)(ii)(G) and (H), as adapted by subsection 12.2(2) of the Canadian Forces Superannuation Regulations, or under subsection 41(4), as adapted by section 8.4 of those Regulations, it shall be

  • (a) made in writing, and dated and signed by the contributor; and

  • (b) sent to the Minister, or to a person designated by the Minister, within one week after the date that it bears.

• (1.1) The election is made on the date that it bears.

• (1.2) The date 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.

• (1.3) The election may be made only while the contributor is a member of the regular force.

Recovery of Amounts Paid in Error

• 28 (1) Where an amount has been paid in error under Part I of the Act to a person on account of any annuity or annual allowance and the Minister directs that the amount be repaid by way of deductions from any subsequent payments of that annuity or annual allowance, that person shall forthwith be notified of the amount that has been paid in error and the manner in which the amount is to be recovered.

• (2) The amount referred to in subsection (1) shall be recovered by monthly instalments deducted from any annuity or annual allowance payable to that person for a period equal to the lesser of

  • (a) the life expectancy of that person, and

  • (b) the period required to pay the amount in monthly instalments equal to 10 per cent of the gross monthly amount of the annuity or annual allowance

  calculated as of the date of the Minister’s direction, in accordance with Canadian Life Table Number 2 (1941), Males or Females, as the case may be.

29 A person from whose annuity or annual allowance deductions are being made pursuant to section 28 may, at any time, pay the amount then owing

• (a) in a lump sum;

• (b) by larger monthly instalments on a basis similar to that described in subsection 28(2); or

• (c) by a lump sum payment and by monthly instalments on a basis similar to that described in subsection 28(2) and payable within the same or a lesser period than that originally set out.

30 Where, pursuant to subsection 28(2), deductions are to be made from the annuity or annual allowance of a person by monthly instalments, the first deduction therefrom shall be made in the month in which the Minister specifies, and succeeding deductions shall be made thereafter in equal amounts, except with respect to the last deduction which may be less in amount than the preceding deductions.

31 Notwithstanding subsection 28(2), where deductions by monthly instalments referred to therein would, in the opinion of the Minister, cause financial hardship to the person to whom the annuity or annual allowance is payable, the Minister may direct that lesser monthly instalments be deducted, but such instalments shall not in any case be less than five per cent of the gross monthly amount of annuity or annual allowance, or $1, whichever is the greater.

32 Where the Minister directs, pursuant to section 31, that lesser deductions be made, and where the person in respect of whom the lesser deductions are being made dies before the amount is paid in full, the amount remaining unpaid shall, if the Minister so directs, be retained from any further benefits payable under the Act in respect of that person.

Estate Tax and Succession Duties

• 33 (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 or Canadian Forces Pension Fund of the whole or any part of such portion of any estate, legacy, succession or inheritance duties or taxes payable by the successor that are attributable to the said allowance, and where the Minister directs, in accordance with the application, that the whole or any part of the duties or taxes so payable shall be paid out of the Superannuation Account or Canadian Forces Pension Fund, the maximum portion of the said duties or taxes that may be paid is the proportion that

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

  is of

  • (b) the value of the whole estate,

  calculated for the purposes of determining the said duties or taxes payable in respect thereof.

• (2) Where the Minister gives a direction in accordance with subsection (1), if the annual allowance payable to the successor is payable in equal, monthly, quarterly or semi-annual instalments or in an annual amount, the 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 allowance is payable if the successor fails to make a request in the application under subsection (1) that the allowance be reduced for a term,

  • (a) where the allowance is payable in monthly instalments, by 1/12 of an amount,

  • (b) where the allowance is payable in quarterly instalments, by 1/4 of an amount,

  • (c) where the allowance is payable in semi-annual instalments, by 1/2 of an amount, and

  • (d) where the allowance is payable annually, by the whole of an amount,

  determined by dividing the amount of the said duties or taxes to be paid out of the Superannuation Account or Canadian Forces Pension Fund by the value of an annuity of $1 per annum, payable monthly, quarterly, semi-annually or annually, as the allowance is payable, 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 or Canadian Forces Pension Fund, calculated

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

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

• (3) Where the annual allowance of a successor was reduced under this section for a term and the annual allowance was suspended before the end of the term under section 27 of the Act as it read on June 28, 1989, 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.