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Pension Benefits Division Regulations (SOR/94-612)

Regulations are current to 2022-06-20 and last amended on 2012-09-01. Previous Versions

Applications (continued)

 A person may make an application on behalf of an interested party or may act on behalf of an interested party in prosecuting an application where the interested party is incapable of managing their own affairs.

 If the spouse, former spouse or former common-law partner of a deceased member makes an application, he or she shall submit to the Minister a statutory declaration stating that the terms of the court order or agreement have not been or are not being satisfied by other means.

  • SOR/2003-408, s. 5

 An applicant may, by notice in writing to the Minister, withdraw the application at any time before a transfer is effected pursuant to paragraph 8(1)(a) of the Act.

 The notice referred to in subsections 5(1) and 8(7) of the Act shall be sent by the Minister by registered mail.

Information to the Spouse, Former Spouse, Common-law Partner or Former Common-law Partner

  •  (1) A request for information referred to in subsection 13(2) of the Act shall be in writing and be accompanied by

    • (a) if there is a court order or agreement,

      • (i) a certified true copy of the court order or agreement, and

      • (ii) in the following circumstances, a statutory declaration by the spouse or former spouse or common-law partner or former common-law partner that meets the requirements set out in subsection (2):

        • (A) the court order or agreement does not specify the period of cohabitation or the period subject to division, or

        • (B) an appeal or review referred to in paragraph 6(2)(c) of the Act has been commenced in respect of the period of cohabitation or the period subject to division;

    • (b) if there is no court order or agreement, a statutory declaration by the spouse or former spouse or common-law partner or former common-law partner that meets the requirements set out in subsection (2).

  • (2) The statutory declaration must state

    • (a) in the case of a spouse or former spouse, the date of marriage and the date on which he or she ceased to cohabit with the member or, if the spouse and member have not ceased to cohabit, that it is his or her intention to cease cohabiting; and

    • (b) in the case of a common-law partner or former common-law partner, the date on which he or she began to cohabit with the member in a relationship of a conjugal nature and the date on which that cohabitation ceased or, if the common-law partner and member have not ceased to cohabit, that it is his or her intention to cease cohabiting.

  • SOR/2003-408, s. 6

 In sections 10 to 12, parties means the member and the spouse, former spouse, common-law partner or former common-law partner who makes a request for information under subsection 13(2) of the Act.

  • SOR/2003-408, s. 6
  •  (1) Subject to subsection (3), the following is the information to be provided by the Minister in response to a request under subsection 13(2) of the Act:

    • (a) the day on which the information is prepared;

    • (b) the day on which the member

      • (i) first received a pension other than a pension by reason of disability,

      • (ii) will be eligible to receive a pension that is not reduced on account of age, or

      • (iii) would have received a pension that is not reduced on account of age had the member not become entitled to a pension by reason of disability;

    • (c) the period subject to division;

    • (d) if the member is not vested on the day on which the information is prepared, the amount of contributions made by the member in respect of pensionable service accrued during the period subject to division and the interest on the contributions;

    • (e) the amount paid by the member during the period subject to division in respect of any period of elective service and the period of service included in the period subject to division, determined in accordance with paragraph 2(3)(b);

    • (f) the amount of the member’s division annuity;

    • (g) any period of pensionable service credited to the member under a reciprocal transfer agreement or a pension transfer agreement in respect of the period subject to division, determined in accordance with paragraph 2(3)(d);

    • (h) the amount of any minimum death benefit payable on the death of the member in respect of the period subject to division, determined as though there were no surviving spouse, surviving common-law partner or dependent children;

    • (i) the amount of the supplementary death benefit payable on the death of the member, determined as of the day on which the information is prepared;

    • (j) the amount that would be determined in accordance with paragraph 8(1)(a) of the Act if valuation day were the day on which the information was prepared; and

    • (k) any period of service credited to the member by reason of an election made under clause 6(1)(b)(iii)(M) of the Public Service Superannuation Act, determined in accordance with paragraph 2(3)(e).

  • (2) For the purposes of subsection (1), if the period subject to division cannot be determined under paragraph 8(2)(a) of the Act, the period subject to division begins on the day of marriage or, in the case of common-law partners, on the day on which they began to cohabit in a relationship of a conjugal nature, and ends

    • (a) on the day on which the parties ceased to cohabit, as stated in the statutory declaration referred to in subsection 9(2); or

    • (b) on the last day of the month preceding the month in which the request for information is made, if the parties have not ceased to cohabit.

  • (3) The following is the information to be provided by the Minister in response to a request under subsection 13(2) of the Act made after the division of the member’s pension benefits under the plan in respect of which the request is made:

    • (a) the period subject to division;

    • (b) where the member was not vested on valuation day, the amount of contributions made by the member in respect of pensionable service accrued during the period subject to division and the interest on the contributions;

    • (c) the amount paid by the contributor during the period subject to division in respect of any period of elective service and the period of service included in the period subject to division, determined in accordance with paragraph 2(3)(b);

    • (d) the amount of the member’s division annuity on valuation day;

    • (e) any period of pensionable service credited to the member under a reciprocal transfer agreement or a pension transfer agreement in respect of the period subject to division, determined in accordance with paragraph 2(3)(d);

    • (f) the amount of any minimum death benefit that, on valuation day, would have been payable on the death of the member in respect of the period subject to division, determined as though there were no surviving spouse, surviving common-law partner or dependent children;

    • (g) the amount that, but for subsection 8(4) of the Act, would have been transferred in accordance with paragraph 8(1)(a) of the Act; and

    • (h) any period of service credited to the member by reason of an election made under clause 6(1)(b)(iii)(M) of the Public Service Superannuation Act, determined in accordance with paragraph 2(3)(e).

  • SOR/2003-408, s. 7

Refusal of Request

 The Minister may refuse to provide information in response to a request for information made by a spouse, former spouse, common-law partner or former common-law partner under subsection 13(2) of the Act or section 12 if the Minister has responded within the preceding 12 months to a similar request made by that person, unless, since that previous request,

  • (a) the parties have ceased to cohabit;

  • (b) the member or his or her spouse, former spouse, common-law partner or former common-law partner began proceedings in relation to separation, divorce or annulment;

  • (c) the parties entered into an agreement; or

  • (d) the member’s pensionable service included in the period subject to division has been adjusted.

  • SOR/2003-408, s. 8

Supplementary Death Benefit

 If a court in Canada of competent jurisdiction has ordered that a spouse, former spouse, common-law partner or former common-law partner be designated as the beneficiary of the supplementary death benefit provided under Part II of the Public Service Superannuation Act or Part II of the Canadian Forces Superannuation Act, or the parties have agreed in writing to such a designation, the Minister shall, at the written request of the spouse, former spouse, common-law partner or former common-law partner, inform that person whether he or she is the designated beneficiary and the amount of the supplementary death benefit that would be payable to him or her.

  • SOR/2003-408, s. 9

Valuation

 For the purposes of section 8 of the Act, the value of pension benefits that have accrued to a member during the period subject to division is equal to

  • (a) where the member is vested at valuation day, the actuarial present value on valuation day of the member’s pension benefits accrued during the period subject to division, determined in accordance with sections 14 and 15; and

  • (b) where the member is not vested at valuation day, the amount determined under section 16.

  •  (1) The accrued pension benefits of a member shall be determined in accordance with the member’s pension plan and, where applicable, the Supplementary Retirement Benefits Act, subject to the following rules:

    • (a) any reference in the member’s pension plan to an annuity shall be replaced by a reference to a division annuity;

    • (b) any reference in the member’s pension plan to the CPP deduction shall be replaced by a reference to the member’s division annuity deduction;

    • (c) the member’s minimum death benefit, if any, shall be determined as if the member’s annuity were the member’s division annuity;

    • (d) any benefits that are or may become payable to the member’s spouse, former spouse, common-law partner or children on the death of the member are to be excluded; and

    • (e) supplementary benefits, including supplementary benefits payable under the Supplementary Retirement Benefits Act, are determined on the basis of the benefit indices established under that Act that would have applied had the member ceased to be employed on the earlier of separation day and termination day, increased to take into account the period beginning on January 1st of the year in which valuation day occurs and ending on valuation day.

  • (2) Where on valuation day, a member is in receipt of a pension by reason of disability, the member’s accrued pension benefits to be valued are the pension benefits that the member would be entitled to if the member were not entitled to a pension by reason of disability.

  • (3) Where a member dies before a transfer is effected pursuant to paragraph 8(1)(a) of the Act, the calculation of the member’s pension benefits shall be made as if the member had not died and

    • (a) if the member was employed on the date of death, termination day shall be deemed to be the day before the date of death; and

    • (b) if the member was in receipt of a pension on the day before the date of death, the member’s accrued pension benefits shall be determined as of the day before the member’s death.

  • SOR/2003-408, s. 10
  •  (1) In determining the actuarial present value of a member's accrued pension benefits, the following actuarial assumptions are to be used:

    • (a) if the member is employed on valuation day

      • (i) the termination and retirement rates for current contributors, used in the preparation of the last actuarial valuation report for the member's pension plan laid before Parliament, modified to reflect any special conditions that apply to the tenure of office or service or to special benefits in respect of an occupational group of the members of the pension plan, and

      • (ii) the mortality rates for current and former contributors, including mortality projection factors, used in the preparation of the report referred to in subparagraph (i), or the mortality rates, including mortality projection factors, referred to in the section entitled “Pension Commuted Values” of the Standards of Practice – Practice-Specific Standards for Pension Plans (the “Standards”), published by the Canadian Institute of Actuaries, as amended from time to time, whichever will produce the greater actuarial present value of a member’s accrued pension benefits;

    • (b) if the member ceased to be employed before valuation day, the mortality rates for former contributors, other than disabled contributors, including mortality projection factors, used in the preparation of the report referred to in subparagraph (a)(i), or the mortality rates, including mortality projection factors, referred to in the Standards, whichever will produce the greater actuarial present value of a member’s accrued pension benefits;

    • (c) a zero probability of a member becoming entitled to a pension by reason of disability; and

    • (d) the interest rates determined in accordance with the Standards, namely,

      • (i) in respect of periods during which the member is a recipient, the interest rates for fully indexed pensions, adjusted to reflect an annual basis of payment, and

      • (ii) in respect of periods during which the member is not a recipient, the interest rates for unindexed pensions.

  • (2) The last actuarial valuation report for the pension plans referred to in subparagraphs (a)(iii) and (v) of the definition pension plan in section 2 of the Act shall be the last actuarial valuation report in respect of the pension plans referred to in subparagraphs (a)(ii) and (iv), respectively, of that definition.

  • (3) The last actuarial valuation report for the pension plans referred to in subparagraphs (a)(vi), (vii) and (viii) of the definition pension plan in section 2 of the Act shall be the last actuarial valuation report in respect of the pension plan laid before Parliament under the Public Service Superannuation Act.

  • (4) For the purposes of this section, the last actuarial valuation report is the most recent actuarial valuation report laid before Parliament in accordance with section 9 of the Public Pensions Reporting Act or, if the actuarial valuation report has been tabled in the month in which valuation day occurs or in the preceding month, the immediately previously tabled report.

  • SOR/2003-408, s. 11
  • SOR/2005-170, s. 1
  • SOR/2007-298, ss. 2, 3

 For the purposes of section 8 of the Act, the value of pension benefits that have accrued to a member who is not vested on valuation day is equal to the sum of

  • (a) the contributions made by the member under the member’s pension plan during the period subject to division, and

  • (b) the interest that would have been payable to the member under the member’s pension plan in respect of the amount determined under paragraph (a) had the member begun to be a member of the pension plan on the first day of the period subject to division and ceased to be a member on valuation day.

Division

  •  (1) For the purposes of subparagraph 8(1)(a)(ii) of the Act, a retirement savings plan or fund of the prescribed kind is

    • (a) if the transfer is being made in respect of the spouse, former spouse or former common-law partner of a member who is vested at valuation day, a retirement savings plan prescribed for the purposes of section 26 of the Pension Benefits Standards Act, 1985 and administered in accordance with that Act; and

    • (b) if the transfer is being made in respect of the spouse, former spouse or former common-law partner of a member who is not vested at valuation day, a registered retirement savings plan or registered retirement income fund as defined in the Income Tax Act.

  • (2) For the purposes of subparagraph 8(1)(a)(iii) of the Act, immediate life annuity and deferred life annuity, as those expressions are defined in subsection 2(1) of the Pension Benefits Standards Regulations, 1985, are of the prescribed kind.

  • SOR/97-420, s. 2
  • SOR/2003-408, s. 12
 
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