Canadian Forces Superannuation Regulations
16.6 (1) In respect of a contributor who has been a member of the reserve force, the number of years of pensionable service referred to in subparagraph 15(1)(a)(i) or (b)(i), paragraph 15(2)(d) or subsection 25(1) of the Act shall be adjusted in accordance with subsection (2) in respect of any calendar year or portion of a calendar year of pensionable service that
(a) came to the contributor’s credit by reason of a election for reserve force service under clauses 6(b)(ii)(G) and (H) of the Act as adapted by subsection 12.2(2) of these Regulations if the contributor opted for a lesser amount under paragraphs 7(1)(g) and (h) of the Act as adapted by subsection 12.4(1) of these Regulations;
(b) came to the contributor’s credit under section 10.2, other than service described in paragraph (c), if the contributor did not make the top-up election or opted to pay a lesser amount on the date of the election;
(c) came to the contributor’s credit by reason of a past earnings election if the contributor
(i) opted at the time of making the election to pay a lesser amount,
(ii) failed to make the top-up election under paragraph 14.2(b) in respect of that service, or
(iii) made the top-up election but opted to pay a lesser amount under subsection 14.6(2);
(d) is service in the reserve force during which the member was considered to be a member of the regular force by virtue of section 8.1;
(e) came to the contributor’s credit by reason of a election for reserve force service under clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection 12.2(2), if the contributor did not opt, at the time of the election, for a lesser amount;
(f) came to the contributor’s credit by reason of a past earnings election if the contributor chose to pay the full amount at the time of the election and in respect of which the contributor later made the top-up election under paragraph 14.2(b) and paid the full amount; and
(g) is referred to in paragraph 14.2(a) if the contributor made the top-up election and chose to pay the full amount.
(2) The adjustment shall be made by subtracting from the total number of years of pensionable service the total of the values determined by the following formula for each calendar year or portion of a calendar year of pensionable service:
A/365 × [1 - (B/A × C)]
where
- A
- is the lesser of 365 and the number of days of pensionable service in the calendar year or portion of it;
- B
- is the lesser of 365 and the number of days of Canadian Forces service completed by the contributor in the calendar year or portion of it;
- C
- is
(a) in respect of pensionable service described in paragraph (1)(a), the ratio of the lesser amount to the full amount determined under subsection 12.4(2),
(b) in respect of pensionable service described in paragraph (1)(b), the value determined by the formula
(D + E)/(E + F)
where
- D
- is
(i) where the top-up election was made, the value determined by the formula:
K × (L/M)
where:
- K
- is the full amount that would have been calculated under paragraph 14.6(3)(a) in respect of a top-up election made on the first day on which that election could have been made,
- L
- is the lesser amount for which the contributor opted under subsection 14.6(2), and
- M
- is the full amount calculated under subsection 14.6(3),
(ii) otherwise, zero,
- E
- is the total of the amounts determined to be the value of A in paragraph 14.6(3)(a) that would have been calculated in respect of a top-up election exercised on the first day on which the contributor would have been entitled to make the election, and
- F
- is the full amount that would have been calculated under paragraph 14.6(3)(a) in respect of a top-up election made on the first day on which that election could have been made,
(c) in respect of pensionable service described in paragraph (1)(c), the value determined by the formula
G/H × (G + I)/(G + J)
where
- G
- is, if the contributor opted for a lesser amount at the time of making the past earnings election, that amount, or otherwise the amount determined to be the value of H,
- H
- is the full amount determined by the formula in subsection 15(2) of the Reserve Force Pension Plan Regulations,
- I
- is
(i) where the top-up election was made and the contributor opted under subsection 14.6(2) for a lesser amount, the value determined by the formula
N × (O/P)
where
- N
- is the full amount that would have been calculated under paragraph 14.6(3)(b) in respect of a top-up election made on the first day on which that election could have been made,
- O
- is the lesser amount for which the contributor opted under subsection 14.6(2), and
- P
- is the full amount calculated under subsection 14.6(3);
(ii) if the top-up election was not made, zero, or
(iii) otherwise, the amount calculated as the value of N in subparagraph (i), and
- J
- is the full amount that would have been calculated under paragraph 14.6(3)(b) in respect of a top-up election made on the first day on which that election could have been made, and
(d) in respect of pensionable service described in paragraphs (1)(d) to (g), one.
- SOR/2007-33, s. 9
- Date modified: