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

Short Title

1 These Regulations may be cited as the Canadian Forces Superannuation Regulations.

Interpretation

2 In these Regulations,

Act

Act means the Canadian Forces Superannuation Act; (Loi)

a(f) Ultimate Table

a(f) Ultimate Table means the table so entitled appearing in the “Mortality of Annuitants 1900-1920” published on behalf of the Institute of Actuaries and the Faculty of Actuaries in Scotland, 1924; (Table a (f) Ultimate)

Minister

Minister means the Minister of National Defence; (ministre)

past earnings election

past earnings election[Repealed, SOR/2016-64, s. 1]

pensionable earnings election

pensionable earnings election, in relation to a period of pensionable service of a contributor who was a participant under subsection 4(2) of the Reserve Force Pension Plan Regulations, means an election made under subsection 11(1) of those Regulations. (choix visant les gains ouvrant droit à pension)

• 3 (1) Days of Canadian Forces service are

  • (a) in the regular force, days of service for which pay was authorized to be paid and days of leave for maternity or parental purposes granted under the Queen’s Regulations and Orders for the Canadian Forces; and

  • (b) in the reserve force,

    • (i) days of service for which pay was authorized to be paid except that any day of service for which pay was authorized to be paid for a period of duty or training of less than six hours is considered to be 1/2 of a day,

    • (ii) in the proportion determined under subsection (3), days in a period of exemption or leave referred to in paragraph 2(b) of the Reserve Force Pension Plan Regulations, and

    • (iii) in the proportion of 1/4 of a day for each day, days in a period before April 1, 1999, if the records of the Canadian Forces or the Department of National Defence permit the verification of the duration of the period but not the number of days of service for which pay was authorized to be paid.

• (2) Each day of service for which pay was authorized to be paid and during which the contributor served on Class “A” Reserve Service within the meaning of article 9.06 of the Queen’s Regulations and Orders for the Canadian Forces shall count as 1 2/5 days of Canadian Forces service.

• (3) The proportion referred to in subparagraph (1)(b)(ii) shall be determined by the formula

  A/B

  where

  A

  is the number of the contributor’s days of Canadian Forces service in the 364 days before the period; and

  B

  is the number of days in the 364 days during which the contributor was a member of the Canadian Forces.

• (3.1) For the purposes of subsections (1) and (2), days of Canadian Forces service are determined without taking into account section 11.

• (4) Any total number of days of Canadian Forces service that includes a fraction shall be rounded to the next higher multiple of a day.

3.1 For the purposes of paragraph 16(1)(a) of the Act, a contributor is considered to have not less than 25 years of Canadian Forces service if they have completed not less than 9,131 days of Canadian Forces service.

4 For the purposes of subsection 16(2) of the Act, the number of years of Canadian Forces service that is greater than the minimum number of 25 years

• (a) in the case of an officer of the rank of colonel and above,

  • (i) from March 1, 2007 until December 31, 2007 is 28 and, for those purposes, 10,227 days of Canadian Forces service is considered to equal 28 years,

  • (ii) from January 1, 2008 until December 31, 2008 is 27 and, for those purposes, 9,861 days of Canadian Forces service is considered to equal 27 years, and

  • (iii) from January 1, 2009 until December 31, 2009 is 26 and, for those purposes, 9,496 days of Canadian Forces service is considered to equal 26 years; and

• (b) in the case of any other officer, from March 1, 2007 until December 31, 2007 is 26 and, for those purposes, 9,496 days of Canadian Forces service is considered to equal 26 years.

• 5 (1) For the purposes of subsection 5(4) of the Act, the specified kind of superannuation or pension benefit is one that

  • (a) is granted under the Judges Act; or

  • (b) is payable out of the Consolidated Revenue Fund or out of any account or fund in the Consolidated Revenue Fund, other than the Superannuation Account or the Government Annuities Account, and

    • (i) is related in amount to the period of service that may be counted by the person to whom the superannuation or pension benefit is payable, and

    • (ii) is payable in instalments during the lifetime of the recipient and thereafter if the superannuation or pension plan so provides.

• (2) For the purposes of paragraph 8(2)(a) of the Act, the kind of superannuation or pension benefit therein referred to is one that

  • (a) is provided in whole or in part as a result of contributions made other than by the contributor;

  • (b) is related in amount to a period of service; and

  • (c) is payable in instalments during the lifetime of the recipient and thereafter if the superannuation or pension plan so provides.

• 6 (1) For the purposes of clause 6(b)(ii)(E) of the Act, time of war during the Second World War is the period from September 10, 1939, to September 30, 1947, both dates inclusive.

• (2) For the purposes of paragraph 7(1)(g) of the Act, pay on a full-time basis means pay at the rates prescribed by the regulations made under the National Defence Act for officers and non-commissioned members of the regular force and reserve force on Class “C” Reserve Service.

7 For the purposes of paragraph 18(4)(f) of the Act, the period referred to therein is six months.

8 [Repealed, SOR/2016-64, s. 5]

Contributor — Reserve Force Member

• 8.1 (1) Despite subsection 41(3) of the Act, a member of the reserve force is considered to be a member of the regular force and becomes a contributor for the purposes of Part I of the Act, except for paragraph 16(2)(a), and these Regulations

  • (a) on March 1, 2007 if,

    • (i) on that date, the member is not a person required to contribute to the Public Service Pension Fund or the Royal Canadian Mounted Police Pension Fund,

    • (ii) on that date, the member does not have any pensionable service to their credit under Part I of the Act,

    • (iii) on that date, the member’s total number of days of Canadian Forces service during any period of 60 months beginning on or after April 1, 1999 was no less than 1,674, and

    • (iv) during the first month of the period, the member already was or became a member of the Canadian Forces and remained a member, without any interruption of more than 60 days, until March 1, 2007;

  • (b) on the first day of the month in which the member would, despite subsection 4(4) of the Reserve Force Pension Plan Regulations, have become a participant in accordance with subsection 4(2) of those Regulations if the member is a person in respect of whom the payment of a transfer value has been effected under subsection 22(2) of the Act;

  • (c) subject to subsection (3), on the first day on which they become entitled to receive salary as a member of the reserve force if the member, under Part I of the Act,

    • (i) is in receipt of an annuity or annual allowance,

    • (ii) is entitled to a deferred annuity or an annual allowance, or

    • (iii) has exercised an option for the payment of a transfer value and has become entitled to receive the salary before that payment has been effected; or

  • (d) in any other case, on the first day of the month following a period of 60 months ending after March 1, 2007 if

    • (i) the member’s total number of days of Canadian Forces service during the period was no less than 1,674,

    • (ii) the member already was or became a member of the Canadian Forces during the first month of the period and remained a member of the Canadian Forces throughout the period without any interruption of more than 60 days, and

    • (iii) the member does not have any pensionable service to their credit under Part I of the Act.

• (2) If a member of the reserve force is required to contribute to the Public Service Pension Fund or the Royal Canadian Mounted Police Pension Fund

  • (a) on March 1, 2007, then the reference in paragraph (1)(a) to “March 1, 2007” is to be read as a reference to the first day after the member ceases to contribute to the fund;

  • (b) on the first day of the month referred to in paragraph (1)(b) or (d), then that first day is the first day of the first month after the member ceases to contribute to the fund; and

  • (c) on the day referred to in paragraph (1)(c), then that day is the first day after the member ceases to contribute to the fund.

• (3) A member of the reserve force who is in receipt of an annuity or annual allowance under Part I of the Act and who was a member of the regular force, other than by operation of this section, on the day on which they most recently ceased to contribute to the Superannuation Account or Canadian Forces Pension Fund is considered to be a member of the regular force and becomes a contributor, for the purposes of that Part and these Regulations, beginning on the earlier of

  • (a) the day after the day on which the member completes one year of continuous full-time service in the reserve force, and

  • (b) the day after the day on which the member exercises an early contribution option.

8.2 For the purposes of paragraph 8.1(3)(b), a member of the reserve force is entitled to exercise the early contribution option

• (a) before the day on which they are required to contribute to the Canadian Forces Pension Fund;

• (b) no earlier than the first day, on or after March 1, 2007, in respect of which they were entitled to receive salary as a member of the reserve force while in receipt of an annuity or annual allowance; and

• (c) no later than the last day of the 12th month after the month in which they were last entitled to receive salary as a member of the reserve force.

• 8.3 (1) A contributor who is a member of the reserve force ceases to be considered to be a member of the regular force for the purposes of Part I of the Act and these Regulations on the earlier of

  • (a) the day on which the contributor ceases to be a member of the Canadian Forces, and

  • (b) the last day of a period of 12 months in respect of which they were not entitled to receive salary.

• (2) In respect of members of the reserve force referred to in paragraph 8.1(1)(c) and in subsection 8.1(3), subsection 41(1) of the Act is adapted as follows:

  • 41 (1) If a member of the reserve force referred to in paragraph 8.1(1)(c) or subsection 8.1(3) of the Canadian Forces Superannuation Regulations is considered to be a member of the regular force and becomes a contributor under this Part, any right or claim that they may have had to the annuity or annual allowance referred to in that paragraph or subsection then ceases and the period of service on which that annuity or annual allowance was based may be counted by them as pensionable service for the purposes of this Part, except that

    • (a) if, on subsequently ceasing to be considered to be a member of the regular force, they are not entitled under this Act to any benefit other than a return of contributions, the amount so returned shall not include any amount paid into the Superannuation Account or the Canadian Forces Pension Fund to their credit at any time before the time that they were considered to be a member of the regular force, and whatever right or claim that, but for this subsection, they would have had to their most recent annuity or annual allowance on subsequently ceasing to be considered to be a member of the regular force shall be restored to them; and

    • (b) if, on subsequently ceasing to be considered to be a member of the regular force, they are entitled under this Act to an annuity or annual allowance the capitalized value of which is less than the capitalized value of the most recent annuity or annual allowance to which they were entitled, in lieu of any other benefit under this Act, whatever right or claim that, but for this subsection, they would have had to their most recent annuity or annual allowance on subsequently ceasing to be considered to be a member of the regular force shall be restored to them, and there shall be paid to them an amount equal to their contributions under this Act made in respect of the period of their service in the reserve force after the time that they were most recently considered to be a member of the regular force.

8.31 In respect of a member of the reserve force referred to in section 8.3, subsection 40(1) of the Act is adapted as follows:

• 40 (1) If, on the death of a contributor who, on ceasing to be a member of the regular force, was entitled to an immediate annuity or an annual allowance from which a deduction had been made in accordance with subsection 15(2), there is no person to whom an allowance provided in this Part may be paid, or if the persons to whom the allowance may be paid die or cease to be entitled to it and no other amount may be paid to them under this Part, any amount by which the calculated amount, within the meaning of subsection (2), exceeds the aggregate of all amounts paid to those persons and to the contributor under this Part shall be paid as provided in section 39 for amounts payable under that section.

8.4 In respect of a member of the reserve force who is considered to be a member of the regular force by virtue of subsection 8.1(3) or a former member of the reserve force who is a former member of the regular force and who has re-enrolled in or transferred to the regular force, subsections 41(4) and (5) of the Act are adapted as follows:

• (4) In respect of a member of the reserve force who is considered to be a member of the regular force by virtue of subsection 8.1(3) of the Canadian Forces Superannuation Regulations or a former member of the reserve force who is a former member of the regular force and who has re-enrolled in or transferred to the regular force, an election under clauses 6(b)(ii)(G) and (H), as adapted by subsection 12.2(2) of those Regulations, is void unless, within the time set out in those clauses, the member or former member elects to repay the amount of annuity or annual allowance that they received during the period of service referred to in the election.

• (5) The member or former member making the election shall pay into the Canadian Forces Pension Fund, at the time and in the manner set out in section 22.1 of those Regulations, an amount determined by the following formula:

  A × B/365

  where

  A

  is the amount of the annuity or annual allowance; and

  B

  is the member’s number of days of Canadian Forces service while in receipt of the annuity or annual allowance.