Canadian Forces Superannuation Regulations

10.1 (1) Despite 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 period of service in relation to which the Minister of National Revenue refuses to issue a certification, under paragraph 147.1(10)(a) of the Income Tax Act, that the conditions prescribed under that paragraph, as at January 15, 1992, were met.

(2) Despite paragraph 12.21(2)(a), an election made after August 15, 1997 in respect of any period of 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 contributor is entitled to count the period of service to which the certification relates for the purposes of any superannuation or pension benefit that meets the conditions set out in paragraph 12.21(2)(a), other than a superannuation or pension benefit payable under Part I of the Act.

(3) Section 9.2 of the Act does not apply to a person who makes an election under subsection 12.7(1) of these Regulations after August 15, 1997 in respect of any period of service after December 31, 1989 if the Minister of National Revenue refuses to issue the certification referred to in subsection (1).