(A) 0.05 for the years or portions of years of pensionable service calculated by reference to those contributions made, or in respect of which an election was made, in the period commencing on the later of the seventy-first birthday and January 1, 1992 and ending on the day before the day on which this paragraph comes into force, and

        (B) 0.04 for the years or portions of years of pensionable service calculated by reference to those contributions made, otherwise than pursuant to an election referred to in clause (A), on or after the later of the seventy-first birthday and the day on which this paragraph comes into force; and

    (b) in respect of contributions made as a member of the Senate,

      (i) where the person has not reached sixty years of age, 0.03,

      (ii) subject to subparagraph (iii), where the person has reached sixty years of age, 0.01, and

      (iii) where the person has reached seventy-one years of age and contributed thereafter, 0.03 for the years or portions of years of pensionable service calculated by reference to those contributions made on or after the seventy-first birthday, otherwise than pursuant to an election made before that birthday.

(3) Section 36 of the Act is amended by adding the following after subsection (1):

Special case

(2) For the purposes of calculating the compensation allowance payable under subsection (1) to a person who, after the coming into force of this subsection, elected to contribute under this Part in respect of any session or part of a session before that coming into force, the multipliers referred to in paragraph (1)(a) shall, in lieu of the numbers set out therein, be

    (a) where the person has not reached sixty years of age, 0.04;

    (b) subject to paragraph (c), where the person has reached sixty years of age, 0.02; and

    (c) where the person has reached seventy-one years of age and contributed thereafter, 0.04 for the years or portions of years of pensionable service calculated by reference to those contributions made on or after the seventy-first birthday, otherwise than pursuant to an election made before that birthday.

1992, c. 46, s. 81

10. (1) Paragraphs 37(2)(a) and (b) of the Act are replaced by the following:

    (a) the average annual sessional indemnity of the person multiplied by the same number of years or portions of years of pensionable service to the credit of the person as is calculated for the purposes of paragraph 17(1)(b) in accordance with subsections 17(4) and (5), multiplied by

      (i) where the person has not reached sixty years of age,

        (A) 0.05 for the years or portions of years of pensionable service calculated by reference to those contributions made, or in respect of which an election was made, on or after January 1, 1992 and before the day on which this paragraph comes into force, and

        (B) 0.04 for the years or portions of years of pensionable service calculated by reference to those contributions made, otherwise than pursuant to an election referred to in clause (A), on or after the day on which this paragraph comes into force,

      (ii) subject to subparagraph (iii), where the person has reached sixty years of age,

        (A) 0.03 for the years or portions of years of pensionable service calculated by reference to those contributions made, or in respect of which an election was made, on or after January 1, 1992 and before the day on which this paragraph comes into force, and

        (B) 0.02 for the years or portions of years of pensionable service calculated by reference to those contributions made, otherwise than pursuant to an election referred to in clause (A), on or after the day on which this paragraph comes into force, and

      (iii) where the person has reached seventy-one years of age and contributed thereafter,

        (A) 0.05 for the years or portions of years of pensionable service calculated by reference to those contributions made, or in respect of which an election was made, in the period commencing on the later of the seventy-first birthday and January 1, 1992 and ending on the day before the day on which this paragraph comes into force, and

        (B) 0.04 for the years or portions of years of pensionable service calculated by reference to those contributions made, otherwise than pursuant to an election referred to in clause (A), on or after the later of the seventy-first birthday and the day on which this paragraph comes into force, and

    (b) the average annual sessional indemnity of the person multiplied by the number of years of pensionable service calculated in accordance with subsections (3) and (4), multiplied by

      (i) 0.05 for the years of pensionable service calculated by reference to those contributions made, or in respect of which an election was made, on or after January 1, 1992 and before the day on which this paragraph comes into force, and

      (ii) 0.04 for the years of pensionable service calculated by reference to those contributions made, otherwise than pursuant to an election referred to in subparagraph (i), on or after the day on which this paragraph comes into force.

1992, c. 46, s. 81

(2) Subsection 37(3) of the Act is replaced by the following:

Years of pensionable service

(3) For the purposes of paragraph (2)(b), a person, on ceasing to be a member, is deemed to have one year of pensionable service to the credit of that person for

    (a) each amount, equal to eleven per cent of the sessional indemnity payable to a member of the House of Commons during any calendar year, that the person has, during that calendar year, contributed or elected to contribute before the day on which this subsection comes into force pursuant to paragraph 31(2)(b) or subsection 31(3) or 33(2) or, if the person had reached seventy-one years of age at the time of making the election, pursuant to subparagraph 33(1)(a)(ii) or (b)(ii); and

    (b) each amount, equal to nine per cent of the sessional indemnity payable to a member of the House of Commons during any calendar year, that the person has, during that calendar year, contributed or elected to contribute on or after the day on which this subsection comes into force pursuant to a provision referred to in paragraph (a).

(3) Section 37 of the Act is amended by adding the following after subsection (4):

Special case

(5) For the purposes of calculating the additional compensation allowance payable under subsection (2) to a person who, after the coming into force of this subsection, elected to contribute under this Part in respect of any session or part of a session before that coming into force,

    (a) the multipliers referred to in paragraph (2)(a) shall, in lieu of the numbers set out therein, be

      (i) where the person has not reached sixty years of age, 0.04,

      (ii) subject to subparagraph (iii), where the person has reached sixty years of age, 0.02, and

      (iii) where the person has reached seventy-one years of age and contributed thereafter, 0.04 for the years or portions of years of pensionable service calculated by reference to those contributions made on or after the seventy-first birthday, otherwise than pursuant to an election made before that birthday; and

    (b) the multipliers referred to in paragraph (2)(b) shall, in lieu of the numbers set out therein, be 0.04.

11. The Act is amended by adding the following after section 37:

Commenceme nt of allowances

37.1 (1) Notwithstanding sections 36 and 37, the allowances otherwise payable to a person under those sections in respect of pensionable service calculated by reference to contributions made on or after the day on which this section comes into force, otherwise than pursuant to an election made before that day, are not payable until the earlier of

    (a) the day on which the person reaches fifty-five years of age, and

    (b) the day on which the person, after ceasing to be a member, becomes entitled to receive a disability pension under the Canada Pension Plan or a provincial pension plan similar thereto.

Exception

(2) Subsection (1) does not apply to a person who, on ceasing to be a member, is entitled to receive a disability pension under the Canada Pension Plan or a provincial pension plan similar thereto.

12. The Act is amended by adding the following after section 39:

No entitlement to allowance

39.1 For greater certainty, a person to whom a withdrawal allowance is paid under section 2.3, 38 or 39 is not entitled to an allowance or other benefit under this Part in respect of the contributions included in calculating the amount of the withdrawal allowance.

1992, c. 46, s. 81

13. Subsection 40(1) of the Act is replaced by the following:

Survivor benefits

40. (1) On the death of a member or former member, there shall be paid

    (a) to

      (i) the person who was the spouse of the member or former member immediately before the death and, in the case of a former member, immediately before the time when the former member ceased to be a member, and

      (ii) any person of the opposite sex who establishes that the person was cohabiting in a conjugal relationship with the member or former member for at least one year immediately before the death of the member or former member and, in the case of a former member, that cohabitation commenced before the time when the former member ceased to be a member,

    an allowance equal to three fifths of the basic compensation allowance, but, if more than one person is entitled to an allowance under this paragraph, the total amount of the allowances shall not exceed three fifths of the basic compensation allowance and that total amount shall be apportioned in accordance with subsection (1.1); and

    (b) to each child, an allowance equal to one tenth of the basic compensation allowance or, if the member or former member died leaving no one entitled to an allowance under paragraph (a), two tenths of the basic compensation allowance, but the total amount of the allowances shall not exceed three tenths of the basic compensation allowance or, if the member or former member died leaving no one entitled to an allowance under paragraph (a), eight tenths of the basic compensation allowance.

Apportionme nt

(1.1) For the purposes of paragraph (1)(a), the total amount shall be apportioned so that

    (a) the spouse receives an amount, if any, equal to the total amount less any amount determined under paragraph (b); and

    (b) the cohabitant receives an amount equal to that proportion of the total amount that the number of years the cohabitant cohabited with the member or former member while a member is of the number of years that the member or former member was a member.

Years

(1.2) In determining a number of years for the purposes of subsection (1.1), a part of a year shall be counted as a full year if the part is six or more months and shall be ignored if it is less.

14. (1) Subsections 43(1) and (2) of the Act, as enacted by section 81 of An Act to amend certain Acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act, chapter 46 of the Statutes of Canada, 1992, are replaced by the following:

Election for joint and survivor benefit

43. (1) A former member who is entitled to a compensation allowance or additional compensation allowance under this Part or a retirement allowance or additional retirement allowance under Part I and who has a spouse to whom, in the event of that former member's death, no allowance would be paid pursuant to paragraph 20(1)(a) or 40(1)(a) may elect, subject to the regulations and in accordance with subsection 56(2), to receive, instead of all future payments of the aggregate of those allowances, a joint and survivor benefit in an amount determined in accordance with subsection (2).

Election for both Parts

(1.1) No election may be made by a former member under subsection (1), unless the former member makes an election under subsection 23(1) at the same time.

Adjustment

(2) For the purposes of subsection (1), the amount of the joint and survivor benefit is determined by adjusting in accordance with the regulations the aggregate of the allowances referred to in that subsection to which the former member is entitled at the time of the election, but the actuarial present value of the joint and survivor benefit may not be less than the actuarial present value of that aggregate.

Revocation

(2.1) An election under subsection (1) is irrevocable except under such circumstances and such terms and conditions as are prescribed.

(2) Subsection 43(4) of the Act, as enacted by section 81 of An Act to amend certain Acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act, chapter 46 of the Statutes of Canada, 1992, is replaced by the following:

Survivor benefit

(4) Except where an election under subsection (1) is revoked or deemed to be revoked, on the death of the former member there shall be paid to the person who was the spouse of the former member at the time of the election and the time of the death a joint and survivor benefit in an amount determined in accordance with the regulations.

1992, c. 46, s. 81

15. Paragraph 44(b) of the Act is replaced by the following:

    (b) in the case of an allowance under paragraph 40(1)(a) or a joint and survivor benefit payable to the spouse, continues during the lifetime of the recipient.

1992, c. 46, s. 81

16. Paragraph 50(2)(b) of the Act is replaced by the following:

    (b) the retirement year or retirement month of a person who is in receipt of an allowance under subsection 20(1), 23(4), 40(1), 43(4) or 49(1) is the retirement year or retirement month, as the case may be, of the former member in respect of whose service the allowance is payable.

1992, c. 46, s. 81

17. Section 51 of the Act is replaced by the following:

Supplementar y benefit

51. (1) Subject to this Part, every person who is in receipt of an allowance under Part I, II or III shall be paid a supplementary benefit in respect of each such allowance received in a month in any calendar year.

Restriction

(2) A former member shall not be paid a supplementary benefit unless the former member has reached sixty years of age or is disabled.

1992, c. 46, s. 81

18. (1) Subsection 56(2) of the Act is replaced by the following:

Form and date of election

(2) An election pursuant to any provision of this Act shall be made to the Minister in the form specified by the Minister and shall be deemed to be made on the day on which the form, duly signed by the person making the election, is placed in the course of delivery to the Minister.

1992, c. 46, s. 81

(2) The portion of subsection 56(3) of the Act before paragraph (a) is replaced by the following:

Revocation of election

(3) A person may, at any time, revoke an election with respect to the whole or any part of the contributions then owing by that person under Part I or II by giving to the Minister a notice of revocation, in the form specified by the Minister, and thereupon that person

1992, c. 46, s. 81

(3) Paragraph 56(3)(b) of the Act is replaced by the following:

    (b) shall, for the purpose of computing an allowance or other benefit under Part I or II, be deemed not to have elected to contribute the amount of the contributions in respect of which the revocation applies, and, if the allowance or other benefit has been calculated, it shall be recalculated accordingly and, if it has been paid to the person based on the contributions in respect of which the revocation applies, an amount equal to the difference between that benefit and the recalculated benefit may be recovered from that person, in the prescribed manner, from any allowance or other benefit payable under this Act to that person, without prejudice to any other recourse available to Her Majesty with respect to the recovery thereof; and

1992, c. 46, s. 81

19. (1) Paragraph 57(1)(b) of the Act is replaced by the following:

    (b) in instalments, payable on such terms and conditions as are provided for by the regulations and in amounts established using such bases as to mortality and interest as are prescribed.

1992, c. 46, s. 81

(2) Subsection 57(2) of the Act is replaced by the following:

Recovery of amounts due

(2) Where any amount payable by a member or former member under a provision of this Act has become due but remains unpaid at the time of death of the member or former member, that amount, with interest at a rate prescribed from the time when it became due, may be recovered, in the prescribed manner, from any allowance or other benefit payable under subsection 20(1), 23(4), 40(1), 43(4) or 49(1) to another person in respect of the member or former member, without prejudice to any other recourse available to Her Majesty with respect to the recovery thereof, and any amount so recovered shall be deemed, for the purposes of that provision, to have been paid by the member or former member.

20. The Act is amended by adding the following after section 59:

Definitions

59.1 (1) In this section,

``employment ''
« emploi »

``employment'' means the position of an individual in the service of some other person, including Her Majesty, that entitles the individual to fixed or ascertainable salary, fees or other compensation;