Defence Services Pension Continuation Regulations (C.R.C., c. 554)

13 (1) In this section, pension means an annual pension payable under the Act to a widow or child and includes a compassionate allowance payable to a child.

(2) For the purposes of this section, where, under the Act, a pension is payable to a child, the widow of the person in respect of whom that pension is payable to that child is presumed, prima facie, to be the guardian of that child.

(3) Where, upon the death of any person in respect of whom any pension 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 Consolidated Revenue Fund of the whole or any part of the portion of any estate, legacy, succession or inheritance duties or taxes that are payable by the successor and attributable to that pension, and where the Minister directs, in accordance with the application, that the whole or any part of such duties or taxes shall be paid out of the Consolidated Revenue Fund, the maximum portion of the said duties or taxes that may be paid is the proportion that

• (a) the value of the pension 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.

(4) Where the Minister makes a direction in accordance with subsection (3), if the pension payable to the successor is payable in monthly, quarterly or semi-annual instalments, or in an annual amount, the pension shall be reduced either for a term requested by the successor in the application made under subsection (3), or during the entire period for which the pension is payable, if the successor fails to make a request in the application under subsection (3) that the pension be reduced for a term,

• (a) where the pension is payable in monthly instalments, by one-twelfth of an amount,

• (b) where the pension is payable in quarterly instalments, by one-quarter of an amount,

• (c) where the pension is payable in semi-annual instalments, by one-half of an amount, and

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

determined by dividing the amount of the succession duties or taxes to be paid out of the Consolidated Revenue Fund by the value of a pension of $1 per annum, payable monthly, quarterly, semi-annually or annually, as the pension 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 Consolidated Revenue Fund, calculated,

• (e) in the case of a pension payable to the widow of the person in respect of whose death the pension is payable, in accordance with a(f) Ultimate Table with interest at the rate of four per cent per annum; and

• (f) in the case of a pension payable to a child of the person in respect of whose death the pension is payable, at an interest rate of four per cent per annum and mortality shall not be taken into account.

(5) Where the pension of a successor is to be or is being reduced under this section for a term and the successor, being the widow of a former officer, remarries before the end of the term and the pension is suspended, if at any time the pension 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 pension 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 pension was reduced immediately prior to the suspension.