|
SUMMARY |
|
|
The Bill establishes an independent Public Sector Pension
Investment Board with a mandate to invest employee and employer
pension contributions made under the Public Service, Canadian Forces
and Royal Canadian Mounted Police (RCMP) pension plans. New
pension funds are created under each plan in respect of service after
April 1, 2000.
|
|
|
The Bill also amends these plans so the employee contribution rate
under each is set independently of those under the Canada Pension
Plan. Employee rates under each plan are frozen until 2003, and set by
Treasury Board subsequently, subject to limits. Existing plan surpluses
are reconciled with current liabilities, and mechanisms for managing
future surpluses are established. The three existing pension advisory
committees are strengthened to ensure employee and pensioner input
to the design, administration and funding of the plans, the term life
insurance component of the Public Service plan is improved and
survivor benefits are extended to an expanded class of beneficiaries.
Several authorities are proposed to provide increased flexibility under
the Canadian Forces and RCMP plans. Canada Post Corporation is
directed to establish its own pension plan as of October 1, 2000, and
transitional arrangements are provided in connection with this.
|
|
|
EXPLANATORY NOTES |
|
|
Public Service Superannuation Act |
|
|
Clause 53: (1) The definition ``misconduct'' in
subsection 3(1) reads as follows:
|
|
|
``misconduct'' means wilful disobedience of the provisions of any
statute or regulation governing the performance of official duties,
the breach of which involves dismissal from the Public Service,
malversation in office or abandonment of office;
|
|
|
(2) The definitions ``child'' and ``contributor'' in
subsection 3(1) read as follows:
|
|
|
``child'' includes a natural child, stepchild or adopted child;
|
|
|
``contributor'' means a person required by subsection 5(1) to contribute
to the Superannuation Account, and, unless the context otherwise
requires,
|
|
|
|
|
|
|
|
|
(3) New.
|
|
|
Clause 54: Subsection 4(1) reads as follows:
|
|
|
4. (1) Subject to this Part, an annuity or other benefit specified in this
Part shall be paid to or in respect of every person who, being required
to contribute to the Superannuation Account in accordance with this
Part, dies or ceases to be employed in the Public Service, which annuity
or other benefit shall, subject to this Part, be based on the number of
years of pensionable service to the credit of that person.
|
|
|
Clause 55: (1) to (4) Section 5 reads as follows:
|
|
|
5. (1) Every person employed in the Public Service, other than
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
is required to contribute to the Superannuation Account, by reservation
from salary or otherwise, six and one-half per cent of his salary minus
an amount equal to the amount he would be required to contribute under
the Canada Pension Plan in respect of that salary if that salary,
expressed in terms of an annual rate, were the total amount of his income
for the year from pensionable employment as defined in that Act and
that Act applied to his employment.
|
|
|
(2) Notwithstanding subsection (1), no person shall contribute to the
Superannuation Account as required by that subsection in respect of
periods of service in a category described in paragraph 3(2)(a) or (b)
preceding June 29, 1984 and for which he did not make contributions
to the Superannuation Account.
|
|
|
(3) Notwithstanding anything in this Part,
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(4) For the purposes of paragraphs (3)(a) and (b), the period of
thirty-five years therein specified does not include any period of service
specified in clause 6(1)(a)(iii)(C) or (E).
|
|
|
Clause 56: Subsections 5.1(1) and (2) read as follows:
|
|
|
5.1 (1) Notwithstanding subsection 5(1), a person employed in the
Public Service is not required to contribute to the Superannuation
Account under that subsection if that person is engaged to work on
average less than twelve hours a week or such lesser number of hours
a week as may be prescribed by the regulations.
|
|
|
(2) Notwithstanding subsection 5(1), a person employed in the
Public Service who was so employed on the day on which this
subsection comes into force and who, on the day immediately before
that day, was not required to contribute to the Superannuation Account
by reason of the person being a person described in paragraph 5(1)(j)
of this Act, as it read on that immediately preceding day, is not required
to contribute to the Account under that subsection in respect of any
period of service on or after that day.
|
|
|
Clause 57: Section 5.2 reads as follows:
|
|
|
5.2 Every person referred to in paragraph 5(1)(c) who is engaged to
work on average at least twelve hours a week or such lesser number of
hours a week as may be prescribed by the regulations, may, subject to
the regulations, elect to contribute to the Superannuation Account in
accordance with subsection 5(1), beginning on the first day of the
month following the month in which that person makes that election.
|
|
|
Clause 58: Subsection 5.3(2) reads as follows:
|
|
|
(2) Notwithstanding subsection 5(1), a contributor who makes an
election under subsection (1) is not required to contribute to the
Superannuation Account under subsection 5(1) in respect of the portion
of the period to which the election relates.
|
|
|
Clauses 59: (1) to (4) The relevant portion of
subsection 6(1) reads as follows:
|
|
|
6. (1) Subject to this Part, the following service may be counted by
a contributor as pensionable service for the purposes of this Part:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 60: The relevant portion of subsection 7(1)
reads as follows:
|
|
|
7. (1) Subject to subsection (1.1) and section 8, a contributor who is
entitled under this Part to count as pensionable service any period of
elective service specified in paragraph 6(1)(b) is required to pay, in
respect thereof, the following:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 61: (1) New.
|
|
|
(2) Subsection 8(8) reads as follows:
|
|
|
(8) Where any amount payable by a contributor into the
Superannuation Account by reservation from salary or otherwise has
become due, but remains unpaid at the time of his death, that amount,
with interest at four per cent per annum from the time when it became
due, may be recovered, in accordance with the regulations, from any
allowance payable under this Part to the surviving spouse and children
of the contributor, without prejudice to any other recourse available to
Her Majesty with respect to the recovery thereof, and any amount so
recovered shall be credited to the Superannuation Account and shall be
deemed, for the purposes of the definition ``return of contributions'' in
subsection 10(1), to have been paid into that Account by the contributor.
|
|
|
Clause 62: (1) The definitions ``cash termination
allowance'' and ``return of contributions'' in subsection
10(1) read as follows:
|
|
|
``cash termination allowance'' means an amount equal to one month's
pay for each year of pensionable service computed on the basis of the
rate of salary authorized to be paid to the contributor
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
``return of contributions'' means a return of
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsections 10(3) and (4) read as follows:
|
|
|
(3) Where an annual allowance becomes payable under this Part to
a surviving spouse or child, it shall, subject to the regulations, be paid
in equal monthly instalments in arrears and shall continue, subject to
this Part, until the end of the month in which the recipient dies or
otherwise ceases to be entitled to receive an annual allowance, and any
amount in arrears thereof that remains unpaid at any time after the death
of the recipient shall be paid to the estate of the recipient or, if less than
one thousand dollars, as the Minister may direct.
|
|
|
(4) Where a person who is a contributor or surviving spouse has
become entitled under this Part to an annuity or annual allowance the
amount of which would be less than two per cent of the Year's
Maximum Pensionable Earnings within the meaning of subsection
11(3) in respect of the year in which the request is made, there may be
paid to that person, on request by that person, to the Minister in writing
within three months from the day on which written notice is sent by the
Minister informing the person of the amount of the annuity or annual
allowance, an amount determined in accordance with the regulations to
be the capitalized value of the annuity or annual allowance, which
payment shall be in lieu of any other benefit under this Part and Part III.
|
|
|
(3) The relevant portion of subsection 10(5) reads as
follows:
|
|
|
(5) Where, under section 12 or 13, a contributor is entitled to a benefit
therein specified at his option,
|
|
|
|
|
|
|
|
|
(4) Subsection 10(9) reads as follows:
|
|
|
(9) For the purposes of the definition ``return of contributions'' in
subsection (1), interest shall be calculated in such manner as the
regulations provide and on such balances as are determined in
accordance with the regulations,
|
|
|
|
|
|
|
|
|
(5) The relevant portion of subsection 10(10) reads as
follows:
|
|
|
(10) Subject to Part II of the Garnishment, Attachment and Pension
Diversion Act and to the Pension Benefits Division Act,
|
|
|
|
|
|
|
|
|
Clause 63: Subsection 11(8) reads as follows:
|
|
|
(8) For the purposes of subparagraphs (1)(a)(ii) and (iii), any period
of service during which a person is employed in the Public Service after
that person has, pursuant to paragraph 5(3)(a) or (b), ceased to
contribute to the Superannuation Account is deemed to be a period of
pensionable service to the credit of that person.
|
|
|
Clause 64: (1) to (3) Subsection 12(1) reads as
follows:
|
|
|
12. (1) The following provisions are applicable in respect of any
contributor described in subsection (2):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(4) The relevant portion of subsection 12(2) reads as
follows:
|
|
|
(2) For the purposes of subsection (1), a contributor described in this
subsection is any contributor who
|
|
|
|
|
|
|
|
|
(5) Subsection 12(4) reads as follows:
|
|
|
(4) On the death of a contributor who, at the time of his death, was
entitled under subsection (1) to an immediate annuity or a deferred
annuity, the surviving spouse and children of the contributor are entitled
to the following allowances, computed on the basis of the product
obtained by multiplying the average annual salary of the contributor
during the period applicable, as specified in subsection 11(1) or
elsewhere in this Part for the purposes of that subsection, by the number
of years of pensionable service to his credit, one one-hundredth of the
product so obtained being hereinafter referred to as the ``basic
allowance``:
|
|
|
|
|
|
|
|
|
but the total amount of the allowances paid under paragraph (b) shall not
exceed four-fifths of the basic allowance or, if the contributor died
without leaving a surviving spouse or the spouse is dead, eight-fifths of
the basic allowance.
|
|
|
(6) Subsections 12(6) to (8) read as follows:
|
|
|
(6) Notwithstanding subsection (8), on the death of a contributor
who at the time of his death was a contributor described in paragraph
(2)(a) or (b), the surviving spouse and children of the contributor are
entitled to the annual allowances to which they would have been
entitled under subsection (4) had the contributor, immediately prior to
his death, become entitled under subsection (1) to an immediate annuity
or a deferred annuity.
|
|
|
(7) On the death of a contributor who has, after having reached the
age of forty-five years, received an amount as a cash termination
allowance or as a return of contributions in respect of pensionable
service prior to October 1, 1967, but who continued, on receiving the
cash termination allowance or return of contributions, to have to his
credit pensionable service after September 30, 1967 of less than five
years, the surviving spouse and children of the contributor are entitled
to the annual allowances to which they would have been entitled under
subsection (4) had the contributor, immediately prior to his death,
become entitled under subsection (1) to an immediate annuity or a
deferred annuity.
|
|
|
(8) Subject to subsection (7), on the death of a contributor who, not
having been a contributor under Part I of the Superannuation Act
immediately before January 1, 1954, or, having been a contributor
thereunder at that time but not having continued to be employed in the
Public Service substantially without interruption thereafter, was
employed in the Public Service at the time of the contributor's death,
having to the contributor's credit less than two years of pensionable
service, the surviving spouse and children of the contributor, in any case
where the contributor died leaving a surviving spouse or a child less
than eighteen years of age, are entitled, jointly, to a death benefit equal
to a return of contributions.
|
|
|
Clause 65: (1) to (3) The relevant portion of
subsection 13(1) reads as follows:
|
|
|
13. (1) The following provisions are applicable in respect of any
contributor who has to the contributor's credit two or more years of
pensionable service:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(4) Subsections 13(2) and (3) read as follows:
|
|
|
(2) On the death of a contributor who, at the time of his death, was
entitled under subsection (1) to an immediate annuity or a deferred
annuity, or to an annual allowance payable immediately or on his
reaching fifty years of age, the surviving spouse and children of the
contributor are entitled to an annual allowance respectively, as
described in paragraphs 12(4)(a) and (b) and subject to the limitations
set out in subsections 12(4) and (5).
|
|
|
(3) On the death of a contributor who was employed in the Public
Service at the time of the contributor's death, having to the contributor's
credit two or more years of pensionable service, the surviving spouse
and children of the contributor are entitled to the annual allowances to
which they would have been entitled under subsection (2) had the
contributor, immediately prior to the contributor's death, become
entitled under subsection (1) to an immediate annuity or a deferred
annuity or an annual allowance payable immediately or on reaching
fifty years of age.
|
|
|
(5) Subsection 13(7) reads as follows:
|
|
|
(7) Where a contributor who has to the contributor's credit two or
more years of pensionable service, having been a contributor on the day
immediately before the coming into force of this subsection and having
been a contributor continuously after that day, other than a contributor
in respect of whom a payment is made into the Superannuation Account
pursuant to an agreement entered into under section 40 or 40.2, ceases
to be employed in the Public Service during the period ending two years
after the coming into force of this subsection, the contributor is entitled,
at the option of the contributor, to
|
|
|
|
|
|
|
|
|
|
|
|
Clause 66: The relevant portion of subsection
13.03(1) reads as follows:
|
|
|
13.03 (1) Where a contributor is entitled to a return of contributions
and the pensionable service to the contributor's credit includes a period
in respect of which
|
|
|
|
|
|
|
|
|
the return of contributions in respect of that period shall be paid in
accordance with subsection 13.01(2).
|
|
|
Clause 67: Subsection 13.1(4) reads as follows:
|
|
|
(4) If a contributor who makes an election under subsection (1) is
subsequently re-employed in the Public Service and required by
subsection 5(1) to contribute to the Superannuation Account, the
election is deemed to be revoked at the time determined in accordance
with the regulations.
|
|
|
Clause 68: (1) The relevant portion of subsection
17(1) reads as follows:
|
|
|
17. (1) Where an air traffic controller employed in operational
service on or after April 1, 1976 ceases otherwise than voluntarily to be
employed in that service for any reason other than misconduct, the
following provisions apply:
|
|
|
(2) Subsection 17(5) reads as follows:
|
|
|
(5) Where an air traffic controller employed in operational service on
or after April 1, 1976 ceases to be so employed by reason of being
dismissed from the Public Service for misconduct, he is entitled to
|
|
|
|
|
|
|
|
|
Clause 69: Section 19 reads as follows:
|
|
|
19. Every person employed in operational service and required to
contribute to the Superannuation Account under subsection 5(1) is,
except in the circumstances described in subsection 5(3), required to
contribute to the Superannuation Account by reservation from salary or
otherwise, in addition to any other amount required under this Act, two
per cent of his salary.
|
|
|
Clause 70: (1) and (2) The relevant portion of
subsection 20(1) reads as follows:
|
|
|
20. (1) Operational service occurring on or after April 1, 1976 for
which an election pursuant to section 6 has been made by a contributor
or that may be counted by a contributor as pensionable service pursuant
to subsection 40(11) may not be counted as operational service that is
pensionable service for the purposes of sections 16 and 17 unless
|
|
|
|
|
|
|
|
|
Clause 71: Section 21 reads as follows:
|
|
|
21. Where an air traffic controller is entitled to a benefit under section
16 or subsection 17(1), if he becomes re-employed in the Public Service
without having exercised his option under section 16 or subsection
17(1) and is, or would but for subsection 5(3) be, required to contribute
to the Superannuation Account, he ceases to be entitled to exercise the
option until such time as he ceases to be so re-employed.
|
|
|
Clause 72: (1) The relevant portion of subsection
22(1) reads as follows:
|
|
|
22. (1) Where an air traffic controller who is receiving an annuity or
an annual allowance under section 16 or subsection 17(1) or (5) is, or
would but for subsection 5(3) be, required to contribute to the
Superannuation Account on being re-employed in the Public Service
|
|
|
(2) and (3) Subsection 22(2) reads as follows:
|
|
|
(2) Where a contributor referred to in subsection (1), on ceasing to
be re-employed in the Public Service, exercises his option under this
Part in favour of a return of contributions, or is not entitled under this
Part to any benefit other than a return of contributions,
|
|
|
|
|
|
|
|
|
Clause 73: Section 24.2 reads as follows:
|
|
|
24.2 Any person who is employed in operational service by the
Correctional Service of Canada on or after the coming into force of this
section and who is required by subsection 5(1) to contribute to the
Superannuation Account is entitled, at the person's option on ceasing
to be employed in the Public Service, in respect of the operational
service that is pensionable service to the credit of that person, to an
immediate annuity or annual allowance calculated in the manner
prescribed by the regulations, in the circumstances and subject to the
terms and conditions prescribed by those regulations, in lieu of any
benefit to which that person is otherwise entitled under subsection 13(1)
in respect of that service.
|
|
|
Clause 74: Subsection 24.4(1) reads as follows:
|
|
|
24.4 (1) Subject to subsection (2), every person who is employed in
operational service by the Correctional Service of Canada on or after the
coming into force of this section and who is required by subsection 5(1)
to contribute to the Superannuation Account is, except in the
circumstances described in subsection 5(3), required to contribute to
the Superannuation Account by reservation from salary or otherwise, in
addition to any other amount required under this Act, such percentage
of the person's salary as is fixed by or determined in the manner
prescribed by the regulations.
|
|
|
Clause 75: Section 25 and the heading before it read
as follows:
|
|
|
Payments to Surviving Spouses, Children and Other Beneficiaries |
|
|
25. (1) Where, in this Part, it is provided that the surviving spouse and
children of a contributor are entitled jointly to a return of contributions,
the total amount thereof shall be paid to the surviving spouse of the
contributor except that
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) [Repealed, 1989, c. 6, s. 3]
|
|
|
(3) Where a child of a contributor is entitled to an annual allowance
or other amount under this Part, payment thereof shall, if the child is less
than eighteen years of age, be made to the person having the custody
and control of the child, or, where there is no person having the custody
and control of the child, to such person as the Minister may direct, and
for the purposes of this subsection the surviving spouse of the
contributor, except where the child is living apart from the surviving
spouse, shall be presumed, in the absence of evidence to the contrary,
to be the person having the custody and control of the child.
|
|
|
(4) For the purposes of this Part, where a contributor dies and the
contributor had been, for a period of not less than one year immediately
before the contributor's death, residing with a person of the opposite sex
to whom the contributor was not married, the Treasury Board may deem
that person to be the surviving spouse of the contributor if, during that
period, that person had been publicly represented by the contributor to
be the spouse of the contributor, and may deem that person to have
become married to the contributor on the day established by that person
to the satisfaction of the Treasury Board as being the day on which the
representation began.
|
|
|
(4.1) For the purposes of this Part, where a contributor dies and, at
the time of death, the contributor was married to a person with whom
the contributor had been residing for a period immediately before the
marriage and who, during that period, had been publicly represented by
the contributor to be the spouse of the contributor, the Treasury Board
may deem that person to have become married to the contributor on the
day established by that person to the satisfaction of the Treasury Board
as being the day on which the representation began.
|
|
|
(5) If, on the death of a contributor, it appears to the Treasury Board
that the surviving spouse of the contributor had, immediately prior to his
death, been living apart from him, and if the Treasury Board so directs,
having regard to the surrounding circumstances, including the welfare
of any children involved, the surviving spouse shall be deemed, for the
purpose of determining entitlement to any benefit payable to the
surviving spouse and children of the contributor as such, to have
predeceased the contributor.
|
|
|
(6) The Treasury Board may, in its discretion, notwithstanding any
direction made by the Board under subsection (5), direct that an annual
allowance payable to a surviving spouse be apportioned among several
applicants for the allowance, in which case any direction made under
subsection (5) shall be deemed to be revoked.
|
|
|
(7) Any direction made under subsection (6) may from time to time
be reviewed and varied.
|
|
|
Clause 76: (1) Subsection 26(1) reads as follows:
|
|
|
26. (1) Subject to section 13.1 but notwithstanding any other
provision of this Part, the surviving spouse of a person is not entitled to
any annual allowance under this Part if that person married the
surviving spouse after having become entitled under this Part to an
annuity or annual allowance, unless, after the marriage, that person
became or continued to be a contributor under this Part.
|
|
|
(2) Subsection 26(3) reads as follows:
|
|
|
(3) Notwithstanding anything in this Part, where a contributor dies
within one year after marriage, no annual allowance is payable to the
surviving spouse of the contributor or the children of that marriage if the
Treasury Board is not satisfied that the contributor was at the time of the
marriage in such a condition of health as to justify the contributor in
having an expectation of surviving for at least one year thereafter.
|
|
|
(3) Subsection 26(7) is new. Subsection 26(6) reads as
follows:
|
|
|
(6) Notwithstanding anything in this Act, no person is entitled to an
allowance under this Part by virtue of his being or being deemed to be
the widower of a contributor unless the contributor was
|
|
|
|
|
|
|
|
|
on or after December 20, 1975, and section 2 does not apply in respect
of this subsection.
|
|
|
Clause 77: Section 26.1 reads as follows:
|
|
|
26.1 Where, before the coming into force of this section, the
surviving spouse was paid an amount pursuant to subsection 25(2) as
that subsection read from time to time before the coming into force of
this section, the Minister may retain that amount, in the manner
prescribed by the regulations, by way of deduction from any subsequent
payments on account of the resumption of payment of the annual
allowance pursuant to section 34 of the Statute Law (Superannuation)
Amendment Act, as if that amount were an amount that had been paid in
error under this Act on account of an annual allowance, without
prejudice to any other recourse available to Her Majesty with respect to
the recovery thereof.
|
|
|
Clause 78: (1) Subsection 27(1) reads as follows:
|
|
|
27. (1) Where, on the death of a contributor who was not required to
contribute to the Superannuation Account under subsection 5(1) on or
after December 20, 1975, there is no person to whom an allowance
provided in this Part may be paid, or where the persons to which that
allowance may be paid die or cease to be entitled thereto and no other
amount may be paid to them under this Part, any amount by which the
amount of a return of contributions exceeds the aggregate of all
amounts paid to those persons and to the contributor under this Part and
the Superannuation Act shall be paid, as a death benefit, to the
contributor's estate or, if less than one thousand dollars, as the Minister
may direct.
|
|
|
(2) The relevant portion of subsection 27(2) reads as
follows:
|
|
|
(2) Where, on the death of a contributor who was required to
contribute to the Superannuation Account under subsection 5(1) on or
after December 20, 1975, there is no person to whom an allowance
provided in this Part may be paid, or where the persons to whom that
allowance may be paid die or cease to be entitled thereto and no other
amount may be paid to them under this Part, an amount equal to the
amount by which
|
|
|
Clause 79: Section 29 reads as follows:
|
|
|
29. The following provisions apply to any person who is entitled,
under subsection 12(1) or 13(1) or any regulations made for the
purposes of section 24.2, to an annuity or an annual allowance, or who
has been granted, as a contributor under Part I of the Superannuation
Act, any annual allowance or adjusted annual allowance thereunder:
|
|
|
|
|
|
|
|
|
Clause 80: Section 30 reads as follows:
|
|
|
30. Where, in any Act of Parliament, it is provided that a contributor
who leaves the Public Service for employment outside thereof
continues to be a contributor under this Part during that employment
and is eligible, in the event of his being retired from that employment,
to be re-employed in the Public Service, if the contributor, having been
retired from that employment but not having reached sixty years of age
and not being disabled, fails to apply for re-employment in the Public
Service or refuses to accept a position in the Public Service that, in the
opinion of the Minister, is commensurate with his qualifications, he is
deemed to have ceased to be employed in the Public Service, not having
reached sixty years of age, for a reason other than disability or
misconduct.
|
|
|
Clause 81: Subsection 31(2) reads as follows:
|
|
|
(2) Notwithstanding anything in this Part, where a contributor to
whom subsection (1) applies has been medically examined, as
prescribed in the regulations, and has failed to pass the examination,
neither the contributor nor his surviving spouse or children shall, in
respect of any service of the contributor to which the election referred
to in subsection (1) relates, become entitled to any benefit under this
Part other than a return of contributions unless the contributor continues
to be employed in the Public Service for a further period of not less than
five years from the time of the examination or is again medically
examined, as prescribed in the regulations, and passes the examination.
|
|
|
Clause 82: New.
|
|
|
Clause 83: Section 34 reads as follows:
|
|
|
34. (1) In this section,
|
|
|
``provincial scheme'' means any provision made by law for the
payment of superannuation or pension benefits to persons employed
under a provincial government;
|
|
|
``provincial service'' means service under a provincial government that
may be counted for superannuation or pension purposes under a
provincial scheme.
|
|
|
(2) Subject to subsection (3), where a contributor to whom section
16 or 17 of the Superannuation Act applied ceases to be employed in the
Public Service to become re-employed by the provincial government
by which he was employed immediately prior to becoming employed
in the Public Service, and where the period of his service in the Public
Service may be counted by him under a provincial scheme as though it
were provincial service, the Governor in Council may authorize
payment to that government of an amount equal to the aggregate of
|
|
|
|
|
|
|
|
|
|
|
|
(3) No payment shall be made pursuant to subsection (2) except with
the consent in writing of the contributor, and on the making of the
payment the contributor ceases to be entitled to any benefit under this
Part other than a return of his contributions, if any, to the
Superannuation Account in respect of service other than service in the
Public Service or provincial service.
|
|
|
Clause 84: Subsections 37(3) to (5) are new.
Subsection 37(2) reads as follows:
|
|
|
(2) Where a person is an employee of a Public Service corporation
and a contributor under this Part, or an employee of any other
corporation and a contributor under this Part by reason of a provision
in any Act of Parliament that he continues to be a contributor during his
employment with that corporation, the Public Service corporation or
other corporation, as the case may be, shall, from time to time as
required by the Minister, pay into the Superannuation Account, in
respect of the contributions of that person to the Superannuation
Account in the course of his employment with the corporation, such
amount as is determined by the Minister in accordance with the
regulations.
|
|
|
Clause 85: Subsections 38(1) and (2) read as follows:
|
|
|
38. (1) Service of a person with a corporation included in Part IV of
Schedule I is service in the Public Service only if that person is not
precluded by that Part from contributing to the Superannuation Account
in respect of that service or from electing to pay for that service
otherwise than as service in pensionable employment immediately
before becoming employed in the Public Service.
|
|
|
(2) No person shall, while he is employed by a corporation included
in Part IV of Schedule I, contribute to the Superannuation Account
under subsection 5(1) unless he is a person who by reason of a provision
in any other Act of Parliament continues to be a contributor during his
employment with that corporation.
|
|
|
Clause 86: (1) The relevant portion of subsection
39(2) reads as follows:
|
|
|
(2) Where a person elects to pay for a period of service under
subsection (1), the amount required by this Part to be paid by that person
for that service is,
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsections 39(8.1) and (10) are new. Subsections
39(7) to (9) read as follows:
|
|
|
(7) Where a person to whom subsection (5) applies elects, pursuant
to subsection (6), to surrender the annuity, annual allowance or pension
referred to in subsection (5), the person so electing shall pay an amount
equal to the amount of the annuity, annual allowance, pension or
supplementary retirement benefit paid to him for any period
commencing in any month commencing after he has been a contributor
under this Part for one year, together with simple interest at four per cent
per annum and the amount so paid shall be credited to the account
maintained in the accounts of Canada pursuant to Part I of the Canadian
Forces Superannuation Act, pursuant to the Royal Canadian Mounted
Police Superannuation Act or pursuant to the Supplementary
Retirement Benefits Act, as the case may be.
|
|
|
(8) On the making of any election under this section whereby the
person so electing is required by this Part to pay for any period of service
of the kind described in paragraph (2)(a), there shall be charged to the
account maintained in the accounts of Canada pursuant to the Canadian
Forces Superannuation Act or the Royal Canadian Mounted Police
Superannuation Act, as the case may be, and credited to the
Superannuation Account in respect of that person, an amount equal to
the amount determined under subparagraph (2)(a)(ii), and for the
purposes of the Canadian Forces Superannuation Act or the Royal
Canadian Mounted Police Superannuation Act, as the case may be, the
amount of any return of contributions or other lump sum payment that
is or may become payable under that Act to or in respect of that person
shall be deemed to be the amount otherwise determined therein minus
the amount required by this subsection to be credited to the
Superannuation Account on the making of the election.
|
|
|
(9) On the making of an election under this section whereby the
person so electing is required to pay for any period of service of the kind
described in paragraph (2)(c), there shall be charged to the account
maintained in the accounts of Canada pursuant to the Canadian Forces
Superannuation Act or the Royal Canadian Mounted Police
Superannuation Act, as the case may be, and credited to the
Superannuation Account in respect of that person, an amount equal to
the amount of any return of contributions received by that person under
that Act.
|
|
|
Clause 87: (1) Subsections 40(2) and (3) read as
follows:
|
|
|
(2) The Minister may, with the consent of the Governor in Council
and on terms approved by the Treasury Board, enter into an agreement
with any approved employer whereby, in consideration of the
agreement of that employer to pay into the Superannuation Account an
amount determined in accordance with the agreement in respect of any
employee of that employer who becomes or has become employed in
the Public Service, the Minister will pay to that employer, for the
purpose of any superannuation or pension fund or plan established for
the benefit of employees of that employer, an amount determined in
accordance with subsection (3) or (4) in respect of any contributor who
has ceased or ceases to be employed in the Public Service to become
employed by that employer.
|
|
|
(3) Where a contributor ceases to be employed in the Public Service
to become employed by any approved employer with whom the
Minister has entered into an agreement pursuant to subsection (2), the
Minister may, subject to subsection (9) and if the agreement so provides,
pay to that employer out of the Superannuation Account
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsections 40(8) and (9) read as follows:
|
|
|
(8) Where
|
|
|
|
|
|
together with
|
|
|
|
|
|
is less than
|
|
|
|
|
|
the Minister may pay to that employee an amount not exceeding that
difference.
|
|
|
(9) No amount paid into the Superannuation Account in respect of
any period of service of a person described in subsection (11) or (13)
|
|
|
|
|
|
|
|
|
shall be paid out of the Superannuation Account to an approved
employer for the purpose of any superannuation or pension fund or plan
established for the benefit of employees of that employer if that fund or
plan is not subject to the Pension Benefits Standards Act, 1985 or a
provincial law.
|
|
|
(3) Subsection 40(11.1) is new. Subsection 40(11)
reads as follows:
|
|
|
(11) Where an employee of any approved employer with whom the
Minister has entered into an agreement pursuant to subsection (2) has
ceased to be employed by that employer to become employed in the
Public Service, any service of that employee that, at the time he left that
employment, he was entitled to count for the purpose of any
superannuation or pension fund or plan established for the benefit of
employees of that employer may, if the agreement so provides, be
counted by him as pensionable service for the purposes of subsection
6(1) without contribution by him except as specified in the agreement
if, within one year from the time when he becomes a contributor under
this Part or within such further time as is specified in the agreement, the
employer pays into the Superannuation Account such amount as is
required under the agreement to be so paid by that employer in respect
of the employee.
|
|
|
Clause 88: The relevant portion of subsection 40.1(2)
reads as follows:
|
|
|
(2) Notwithstanding the definition ``Public Service'' in subsection
3(1), the Treasury Board may, subject to such terms and conditions as
may be prescribed by the regulations made under paragraph
42.1(1)(v.5), including the requirement of the person or body referred
to in subsection (1) to pay into the Superannuation Account the amount
determined in accordance with those regulations,
|
|
|
Clause 89: (1) Subsections 40.2(2) and (3) read as
follows:
|
|
|
(2) The Minister may, on terms approved by the Treasury Board,
enter into an agreement with any eligible employer that
|
|
|
|
|
|
|
|
|
(3) Where a contributor ceases to be employed in the Public Service
and is or becomes employed by any eligible employer with whom the
Minister has entered into an agreement pursuant to subsection (2), the
Minister may, subject to such terms and conditions as the agreement
provides and if the agreement so provides, pay to that employer out of
the Superannuation Account
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsection 40.2(6) reads as follows:
|
|
|
(6) Subject to any regulations made under paragraph 42.1(1)(u),
where, pursuant to paragraph (3)(a), the Minister makes a payment to
an eligible employer in respect of an employee, that employee ceases
to be entitled to any benefit under this Part or Part III in respect of the
period of pensionable service to which that payment relates.
|
|
|
(3) Subsection 40.2(9) reads as follows:
|
|
|
(9) Where an employee of any eligible employer with whom the
Minister has entered into an agreement pursuant to subsection (2) has
ceased to be employed by that employer and is or becomes employed
in the Public Service, any service of that employee that, at the time of
leaving that employment, the employee was entitled to count for the
purpose of any plan referred to in subsection (1) established for the
benefit of employees of that employer may, if the agreement so
provides, be counted by the employee as pensionable service for the
purposes of subsection 6(1), to the extent and subject to the terms and
conditions provided in the regulations, if the employer pays into the
Superannuation Account such amount as is required under the
agreement to be so paid by that employer in respect of the employee.
|
|
|
Clause 90: Section 41 reads as follows:
|
|
|
41. (1) The Governor in Council may establish an Advisory
Committee, to advise and assist the Minister on matters arising in
connection with the administration of this Act.
|
|
|
(2) The membership of the Advisory Committee shall consist of
twelve persons, appointed by the Governor in Council after
consultation with the National Joint Council of the public service of
Canada, for a term not exceeding three years each.
|
|
|
Clause 91: (1) to (5) The relevant portion of
subsection 42(1) reads as follows:
|
|
|
42. (1) The Governor in Council may make regulations
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(6) Subsection 42(2) reads as follows:
|
|
|
(2) For the purposes of this Part, a person who has contributed to the
Superannuation Account in accordance with the regulations made by
the Governor in Council pursuant to paragraph (1)(d), in respect of any
period during which the person was absent from the Public Service on
leave of absence without pay, is deemed to have contributed to the
Superannuation Account in respect of that period in accordance with
subsection 5(1).
|
|
|
(7) The relevant portion of subsection 42(6) reads as
follows:
|
|
|
(6) Notwithstanding anything in this Part, the Governor in Council
may by regulation provide
|
|
|
|
|
|
|
|
|
|
|
|
(8) Subsection 42(8) reads as follows:
|
|
|
(8) Notwithstanding anything in this Part, the Governor in Council
may by regulation provide that the service of a former member of the
House of Commons or a former Senator in respect of which he made
contributions under the Members of Parliament Retiring Allowances
Act may, to such extent and subject to such conditions as may be
prescribed by the regulations, be counted by that former member or
former Senator as pensionable service for the purposes of this Part, and
for the transfer to the Superannuation Account of all contributions made
by him under that Act and any amounts credited under section 5 of that
Act in respect of him.
|
|
|
Clause 92: (1) to (5) Paragraph 42.1(1)(v.8) is new.
The relevant portion of subsection 42.1(1) reads as
follows:
|
|
|
42.1 (1) The Governor in Council may make regulations
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 93: Section 43 reads as follows:
|
|
|
43. All amounts required for the payment of benefits for which this
Part makes provision shall be paid out of the Superannuation Account.
|
|
|
Clause 94: The heading before section 44 reads as
follows:
|
|
|
Amounts to be Credited to the Account |
|
|
Clause 95: (1) The relevant portion of subsection
44(1) reads as follows:
|
|
|
44. (1) There shall be credited to the Superannuation Account in
each fiscal year
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsections 44(2) to (6) read as follows:
|
|
|
(2) There shall be charged to the Supplementary Retirement Benefits
Account established pursuant to the Supplementary Retirement Benefits
Act and credited to the Superannuation Account
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(3) For the purpose of calculating the amount referred to in
paragraph (1)(c), the Superannuation Account shall be deemed to have
been established immediately before the day on which subsection (1)
comes into force and the total amount standing to the credit of the
Account on that day, together with the amounts credited to the Account
pursuant to subsection (2), are deemed to constitute the balance to the
credit of the Account immediately before that day.
|
|
|
(4) The Minister shall estimate the total cost of the benefits payable
under this Part and Part III, as at the day on which this subsection comes
into force, in respect of the pensionable service to the credit of
contributors before that day.
|
|
|
(5) There shall be credited to the Superannuation Account, on the
day on which this subsection comes into force, such amount as in the
opinion of the Minister will, together with the amount estimated by the
Minister to be to the credit of the Account at that time, meet the total cost
estimated pursuant to subsection (4).
|
|
|
(6) Following the laying before Parliament of any actuarial valuation
report pursuant to section 45 that relates to the state of the
Superannuation Account, there shall be credited to the Account, at the
time and in the manner set out in subsection (7), such amount as in the
opinion of the Minister will, at the end of the fifteenth fiscal year
following the tabling of that report or at the end of such shorter period
as the minister may determine, together with the amount that the
Minister estimates will be to the credit of the Account at that time, meet
the cost of the benefits payable under this Part and Part III in respect of
pensionable service that is to the credit of contributors.
|
|
|
(3) Subsections 44(9) to (14) are new. Subsection
44(8) reads as follows:
|
|
|
(8) Where a subsequent actuarial valuation report is laid before
Parliament before the end of the period applicable under subsection (7),
the instalments remaining to be credited in that period may be adjusted
to reflect the amount that is estimated by the Minister, at the time that
subsequent report is laid before Parliament, to be the amount that will,
together with the amount that the Minister estimates will be to the credit
of the Account at the end of that period, meet the cost of the benefits
payable under this Part and Part III in respect of pensionable service that
is to the credit of contributors.
|
|
|
Clause 96: New.
|
|
|
Clause 97: Part I.1 is new. Sections 45 and 46 read as
follows:
|
|
|
45. In accordance with the Public Pensions Reporting Act, a cost
certificate, an actuarial valuation report and an assets report on the state
of the Superannuation Account shall be prepared, filed with the
Minister designated under that Act and laid before Parliament.
|
|
|
Annual Report |
|
|
46. The Minister shall cause to be laid before each House of
Parliament each year a report on the administration of this Part and Part
III during the preceding fiscal year, including a statement showing the
amounts paid into and out of the Superannuation Account during that
year, by appropriate classifications, the number of contributors and the
number of persons receiving benefits under this Part and Part III,
together with such additional information as the Governor in Council
requires.
|
|
|
Clause 98: (1) The definition ``basic benefit'' in
subsection 47(1) reads as follows:
|
|
|
``basic benefit'', with respect to a participant, means an amount equal
to twice the salary of the participant, if that amount is a multiple of
two hundred and fifty dollars, or an amount equal to the nearest
multiple of two hundred and fifty dollars above twice the salary of
the participant, if the first-mentioned amount is not a multiple of two
hundred and fifty dollars, subject to a reduction of ten per cent, to be
made as of such time as the regulations prescribe, for every year of
age in excess of sixty attained by the participant, except that
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) Paragraph (b.1) of the definition ``participant'' in
subsection 47(1) is new. The relevant portion of that
definition reads as follows:
|
|
|
``participant'' means
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(3) The relevant portion of the definition ``salary'' in
subsection 47(1) reads as follows:
|
|
|
``salary'' means
|
|
|
|
|
|
(4) New.
|
|
|
Clause 99: New.
|
|
|
Clause 100: Sections 49 and 50 read as follows:
|
|
|
49. Where, in any circumstances, the Treasury Board may, for any
purposes of Part I, direct that a person be deemed to be the surviving
spouse of a contributor, that the surviving spouse of a contributor be
deemed to have predeceased him or that any annual allowance payable
to a surviving spouse be apportioned, in similar circumstances, the
Treasury Board may, for the purpose of determining entitlement under
this Part to any benefit payable to the surviving spouse of a participant
as such, direct that a person be deemed to be the surviving spouse of the
participant or that the surviving spouse of the participant be deemed to
have predeceased him, as the case may be, and may apportion the
benefit payable under this Part.
|
|
|
50. For the purposes of sections 51 and 53,
|
|
|
|
|
|
|
|
|
Clause 101: The relevant portion of subsection 51(2)
reads as follows:
|
|
|
(2) A person who ceases to be employed in the Public Service and
at the time of ceasing to be so employed is a participant who has been
employed in the Public Service substantially without interruption for
two years or more or has been a participant under this Part without
interruption for two years or more,
|
|
|
|
|
|
|
|
|
Clause 102: (1) and (2) Subsections 52(2.1) and (2.2)
are new. Section 52 reads as follows:
|
|
|
52. (1) Where the basic benefit of an elective participant who, on
ceasing to be employed in the Public Service, was entitled under Part I
to an immediate annuity, exceeds five thousand dollars, the amount of
the basic benefit shall, if the participant so elects, be reduced to five
thousand dollars.
|
|
|
(2) An elective participant who has made an election under section
52 of this Act as it read from time to time before the day on which this
section comes into force is, beginning on that day, deemed to have
elected to reduce the basic benefit of the participant to five thousand
dollars unless, within one year after that day, the participant elects not
to be deemed to have so elected.
|
|
|
(3) An election made under subsection (1) or (2) is irrevocable.
|
|
|
Clause 103: Section 53 reads as follows:
|
|
|
53. Every participant shall contribute to the Consolidated Revenue
Fund at the rate of five cents per month for every two hundred and fifty
dollars in the amount of the participant's basic benefit (reduced, if the
participant has attained the age of sixty-five years and is employed in
the Public Service, having been so employed substantially without
interruption for two years or more or having been a participant under
this Part without interruption for two years or more, by one dollar per
month, commencing as of such time as the regulations prescribe, being
the contribution otherwise payable under this Part for the basic benefit
in the amount of five thousand dollars referred to in the definition
``basic benefit'' in subsection 47(1)) or, in the case of elective
participants and participants who are absent from duty, such
contribution as the regulations prescribe.
|
|
|
Clause 104: New.
|
|
|
Clause 105: The relevant portion of subsection 56(1)
reads as follows:
|
|
|
56. (1) There shall be an account in the accounts of Canada to be
known as the Public Service Death Benefit Account to which shall be
credited the following:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 106: The relevant portion of subsection 61(1)
reads as follows:
|
|
|
61. (1) The Governor in Council may make regulations for carrying
the purposes and provisions of this Part into effect and, without
restricting the generality of the foregoing, may make regulations
|
|
|
|
|
|
|
|
|
Clause 107: The definition ``contributor'' in section
64 reads as follows:
|
|
|
``contributor'' means
|
|
|
|
|
|
|
|
|
|
|
|
Clause 108: Section 65 of the Act reads as follows:
|
|
|
65. Every contributor is required to contribute to the Superannuation
Account, by reservation from salary or otherwise, in addition to any
other amount required under this Act, an amount equal to one per cent
of the contributor's salary.
|
|
|
Clause 109: Subsection 66(1) reads as follows:
|
|
|
66. (1) A contributor who elects, pursuant to section 6 or 39, to count
as pensionable service any period of elective service specified in that
section, or any portion thereof, that is after March 31, 1970 is required
to contribute to the Superannuation Account in respect thereof, in
addition to any other amount required under this Act, an amount
calculated in the manner and in respect of the salary described in those
sections
|
|
|
|
|
|
|
|
|
Clause 110: Section 67 reads as follows:
|
|
|
67. Where a contributor is an employee of a Public Service
corporation or other corporation as defined in section 37, the Public
Service corporation or other corporation, as the case may be, shall from
time to time, as required by the Minister, pay into the Superannuation
Account in respect of the contribution of the contributor to the Account
under section 65 such amount as is determined by the Minister in
accordance with the regulations.
|
|
|
Clause 111: The relevant portion of subsection 69(3)
reads as follows:
|
|
|
(3) For the purposes of this section,
|
|
|
|
|
|
|
|
|
Clause 112: Subsection 70(2) reads as follows:
|
|
|
(2) For greater certainty, all amounts required for the payment of
supplementary benefits shall be paid out of the Consolidated Revenue
Fund and charged to the Superannuation Account.
|
|
|
Clause 113: The relevant portion of subsection 71(1)
reads as follows:
|
|
|
71. (1) The Governor in Council may, for the purpose of enabling the
pension plan provided by this Act to conform with any provision of
section 147.1 of the Income Tax Act and Part LXXXV of the Income Tax
Regulations, as they read on January 15, 1992, make regulations
|
|
|
Clause 114: (1) This amendment is consequential on
the amendment proposed by clause 227.
|
|
|
(2) New.
|
|
|
Canadian Forces Superannuation Act |
|
|
Clause 115: (1) The definitions ``contributor'' and
``salary'' in subsection 2(1) read as follows:
|
|
|
``contributor'' means a person who is required by section 5 to contribute
to the Superannuation Account, and includes, unless the context
otherwise requires,
|
|
|
|
|
|
|
|
|
``salary'' as applied to a member of the Canadian Forces means his
income for the year from his employment as a member of the
Canadian Forces, computed in accordance with the Income Tax Act,
plus any deductions for the year made in computing that income;
|
|
|
(2) New.
|
|
|
(3) Subsection 2(2) reads as follows:
|
|
|
(2) Words in this Act referring to the child of a person include a
stepchild of that person, an illegitimate child of that person who, at the
time of that person's death, was being maintained by him and was
wholly or substantially dependent on him for support, and an individual
adopted either legally or in fact by that person while such individual was
under eighteen years of age.
|
|
|
Clause 116: Subsection 4(1) reads as follows:
|
|
|
4. (1) Subject to this Act, an annuity or other benefit hereinafter
specified shall be paid to or in respect of every person who, being
required to contribute to the Superannuation Account in accordance
with this Act, ceases to be a member of the regular force or dies, and that
annuity or other benefit shall, subject to this Act, be based on the
number of years of pensionable service to the credit of that person.
|
|
|
Clause 117: (1) Subsections 5(1.01) to (1.03) are new.
Subsection 5(1) reads as follows:
|
|
|
5. (1) Every member of the regular force, except a person described
in subsection (1.1), is required to contribute to the Superannuation
Account, by reservation from pay or otherwise, six and one-half per
cent of the member's pay minus an amount equal to the amount the
member would be required to contribute under the Canada Pension
Plan in respect of the member's salary for the period of that pay if the
member's salary were the total amount of the member's income for the
year from pensionable employment as defined in that Act.
|
|
|
(2) Subsections 5(3) to (6) are new. Subsection 5(2)
reads as follows:
|
|
|
(2) Notwithstanding anything in this Act,
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 118: (1) and (2) Clauses 6(b)(ii)(M) and (N)
are new. The relevant portion of section 6 reads as
follows:
|
|
|
6. Subject to this Act, the following service may be counted by a
contributor as pensionable service for the purposes of this Act, namely,
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 119: Subsection 6.1(2) reads as follows:
|
|
|
(2) Notwithstanding subsection 5(1), a contributor who makes an
election under subsection (1) is not required to contribute to the
Superannuation Account under subsection 5(1) in respect of the portion
of the period to which the election relates.
|
|
|
Clause 120: (1) to (3) The relevant portion of
subsection 7(1) reads as follows:
|
|
|
7. (1) Subject to section 9, a contributor who is entitled under this Act
to count as pensionable service any period of elective service specified
in paragraph 6(b), is required to pay, in respect thereof, as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 121: New.
|
|
|
Clause 122: (1) New.
|
|
|
(2) Subsection 9(4) reads as follows:
|
|
|
(4) Where any amount payable by a contributor into the
Superannuation Account by reservation from pay and allowances or
otherwise has become due, but remains unpaid at the time of his death,
that amount, with interest at four per cent per annum from the time it
became due, may be recovered in accordance with the regulations from
any allowance payable under this Act to the surviving spouse or
children of the contributor, without prejudice to any other recourse
available to Her Majesty with respect to the recovery thereof, and any
amounts so recovered shall be credited to the Superannuation Account
and shall be deemed, for the purposes of the definition ``return of
contributions'' in section 10, to have been paid into that Account by the
contributor.
|
|
|
Clause 123: The definitions ``cash termination
allowance'' and ``return of contributions'' in section 10
read as follows:
|
|
|
``cash termination allowance'' means an amount equal to one month's
pay for each year of pensionable service to the credit of the
contributor, computed on the basis of the rate of pay authorized to be
paid to him at the time he ceases to be a member of the regular force,
minus an amount equal to the amount by which
|
|
|
|
|
|
|
|
|
|
|
|
``return of contributions'' means a return of
|
|
|
|
|
|
|
|
|
|
|
|
Clause 124: Subsection 11(2) reads as follows:
|
|
|
(2) Where an annual allowance becomes payable under this Part to
a surviving spouse or child, it shall, subject to the regulations, be paid
in equal monthly instalments in arrears and shall continue, subject to
this Part, until the end of the month during which the recipient dies or
otherwise ceases to be entitled to receive an annual allowance, and any
amount in arrears thereof that remains unpaid at any time after the death
of the recipient shall be paid to the estate of the recipient or, if less than
one thousand dollars, as the Minister may direct.
|
|
|
Clause 125: Section 13 reads as follows:
|
|
|
13. Where, at any time after December 31, 1974, a contributor ceases
to be a member of the regular force, the Minister shall
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 126: Section 14 reads as follows:
|
|
|
14. Subject to Part II of the Garnishment, Attachment and Pension
Diversion Act and to the Pension Benefits Division Act,
|
|
|
|
|
|
|
|
|
|
|
|
Clause 127: Subsection 15(5) reads as follows:
|
|
|
(5) For the purposes of subparagraphs (1)(a)(ii) and (iii), a period of
service during which a person continues to be a member of the regular
force after that person has, pursuant to paragraph 5(2)(b) or (c), ceased
to contribute to the Superannuation Account is deemed to be a period
of pensionable service to the credit of that person.
|
|
|
Clause 128: Section 16 reads as follows:
|
|
|
16. A contributor who, having reached retirement age, ceases to be
a member of the regular force for any reason other than a reason
described in subsection 18(1) or (4) is entitled to a benefit determined
as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 129: The relevant portion of subsection 17(2)
reads as follows:
|
|
|
(2) A contributor who
|
|
|
|
|
|
is entitled
|
|
|
|
|
|
Clause 130: (1) to (3) Section 18 reads as follows:
|
|
|
18. (1) A contributor who is compulsorily retired from the regular
force by reason of having become disabled is entitled to a benefit
determined as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) A contributor who, not having reached retirement age, is
compulsorily retired from the regular force to promote economy or
efficiency is entitled to a benefit determined as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(3) A contributor described in subsection (4) is entitled to a benefit
determined as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(4) For the purposes of subsection (3), a contributor described in this
subsection is any contributor who is compulsorily retired from the
regular force
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 131: Sections 19 and 20 read as follows:
|
|
|
19. (1) A contributor who, not having reached retirement age, ceases
to be a member of the regular force for any reason other than a reason
described in subsection 17(1) or (2) or 18(1), (2) or (4) is, except as
provided in section 20, entitled to a benefit determined as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) For the purposes of subsection (1), there shall be included in
computing the length of service of a contributor in the regular force,
who has served in that force for ten or more years, any period of service
on active service during time of war in the naval, army or air forces of
Her Majesty raised by Canada.
|
|
|
20. A contributor who, not having reached retirement age, ceases to
be a member of the regular force for any reason other than a reason
described in subsection 17(1) or (2) or 18(1), (2) or (4) is, if he ceases
to be a member of the regular force while on an indefinite period of
service after having completed an intermediate engagement, entitled to
the immediate annuity to which he would have been entitled on
completing the intermediate engagement increased to such extent, not
exceeding the immediate annuity to which he would be entitled if
section 16 or subsection 18(1) applied to him, as may be prescribed by
regulation.
|
|
|
Clause 132: New.
|
|
|
Clause 133: (1) Subsection 25(1) reads as follows:
|
|
|
25. (1) On the death of a contributor who, at the time of the
contributor's death, was entitled under this Act to an annuity, the
surviving spouse and children of the contributor are entitled to the
following allowances, computed on the basis of the product obtained by
multiplying the average annual pay received by the contributor during
the period specified in subparagraph 15(1)(a)(ii), by the number of
years of pensionable service to the contributor's credit, one
one-hundredth of the product so obtained being hereinafter referred to
as the ``basic allowance``:
|
|
|
|
|
|
|
|
|
but the total amount of the allowances paid under paragraph (b) shall not
exceed four-fifths of the basic allowance or, if the contributor died
without leaving a surviving spouse or the spouse is dead, eight-fifths of
the basic allowance.
|
|
|
(2) Subsection 25(3) reads as follows:
|
|
|
(3) On the death of a contributor who served in the regular force for
five or more years and was a member of the regular force at the time of
his death, the surviving spouse and children of the contributor are
entitled to the annual allowances to which they would have been
entitled under subsection (1) had the contributor, immediately before
his death, become entitled under this Act to an annuity.
|
|
|
(3) The relevant portion of subsection 25(5) reads as
follows:
|
|
|
(5) On the death of a contributor who served in the regular force for
less than five years and was a member of the regular force at the time
of his death, the surviving spouse and children of the contributor, in any
case where the contributor died leaving a surviving spouse or a child
less than eighteen years of age, are entitled jointly to a death benefit
equal to
|
|
|
Clause 134: Subsection 25.1(4) reads as follows:
|
|
|
(4) If a contributor who makes an election under subsection (1) is
subsequently re-enrolled in or transferred to the regular force and
required by subsection 5(1) to contribute to the Superannuation
Account, the election is deemed to be revoked at the time determined
in accordance with the regulations.
|
|
|
Clause 135: Section 26.1 is new. Section 26 and the
heading before it read as follows:
|
|
|
Payments to Surviving Spouses, Children and Other Beneficiaries |
|
|
26. Where, in this Part, it is provided that the surviving spouse and
children of a contributor are entitled jointly to a return of contributions
or to an amount described in paragraph 25(5)(b), the total amount shall
be paid to the surviving spouse of the contributor, except that
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 136: Sections 28 to 30 read as follows:
|
|
|
28. Where a child of a contributor is entitled to an annual allowance
or other amount under this Act, payment thereof shall, if the child is less
than eighteen years of age, be made to the person having the custody
and control of the child, or, where there is no person having the custody
and control of the child, to such person as the Minister may direct, and
for the purposes of this section the surviving spouse of the contributor,
except where the child is living apart from the surviving spouse, shall
be presumed, in the absence of evidence to the contrary, to be the person
having the custody and control of such child.
|
|
|
29. (1) For the purposes of this Act, where a contributor dies and the
contributor had been, for a period of not less than one year immediately
before the contributor's death, residing with a person of the opposite sex
to whom the contributor was not married, the Treasury Board may deem
that person to be the surviving spouse of the contributor if, during that
period, that person had been publicly represented by the contributor to
be the spouse of the contributor, and may deem that person to have
become married to the contributor on the day established by that person
to the satisfaction of the Treasury Board as being the day on which the
representation began.
|
|
|
(2) For the purposes of this Act, where a contributor dies and, at the
time of death, the contributor was married to a person with whom the
contributor had been residing for a period immediately before the
marriage and who, during that period, had been publicly represented by
the contributor to be the spouse of the contributor, the Treasury Board
may deem that person to have become married to the contributor on the
day established by that person to the satisfaction of the Treasury Board
as being the day on which the representation began.
|
|
|
30. (1) If, on the death of a contributor, it appears to the Treasury
Board that the surviving spouse of the contributor had immediately
prior to the death of the contributor, been living apart from him, and if
the Treasury Board so directs, having regard to the surrounding
circumstances, including the welfare of any children involved, the
surviving spouse shall be deemed, for the purpose of determining
entitlement to any benefit payable to the surviving spouse and children
of the contributor as such, to have predeceased the contributor.
|
|
|
(2) The Treasury Board may, in its discretion, notwithstanding any
direction made by the Board under subsection (1), direct that an annual
allowance payable to a surviving spouse be apportioned among several
applicants for the allowance, in which case any direction made under
subsection (1) shall be deemed to be revoked.
|
|
|
(3) Any direction made under subsection (2) may from time to time
be reviewed and varied.
|
|
|
Clause 137: Subsection 31(1) reads as follows:
|
|
|
31. (1) Subject to section 25.1 but notwithstanding any other
provision of this Act, the surviving spouse of a person is not entitled to
any annual allowance under this Act if that person was over sixty years
of age at the time of the marriage unless, after that time, that person
became or continued to be a contributor.
|
|
|
Clause 138: Section 32 reads as follows:
|
|
|
32. Notwithstanding anything in this Act, where a contributor dies
within one year after marriage, no annual allowance is payable to the
surviving spouse of the contributor or the children of that marriage if the
Treasury Board is not satisfied that the contributor was at the time of the
marriage in such a condition of health as to justify the contributor in
having an expectation of surviving for at least one year thereafter.
|
|
|
Clause 139: Section 34 reads as follows:
|
|
|
34. Notwithstanding anything in this Act, no person is entitled to an
allowance under this Part by virtue of his being or being deemed to be
the widower of a contributor if the contributor was not a member of the
regular force on or after December 20, 1975, and section 3 does not
apply in respect of this section.
|
|
|
Clause 140: Section 35.1 reads as follows:
|
|
|
35.1 Where, before the coming into force of this section, the
surviving spouse was paid an amount pursuant to section 27 as that
section read from time to time before the coming into force of this
section, the Minister may retain that amount, in the manner prescribed
by the regulations, by way of deduction from any subsequent payments
on account of the resumption of payment of the annual allowance
pursuant to section 34 of the Statute Law (Superannuation) Amendment
Act, as if that amount were an amount that had been paid in error under
this Act on account of an annual allowance, without prejudice to any
other recourse available to Her Majesty with respect to the recovery
thereof.
|
|
|
Clause 141: New.
|
|
|
Clause 142: (1) The relevant portion of subsection
41(1) reads as follows:
|
|
|
41. (1) Where a person who has become entitled to an annuity under
this Act or a pension under Part V of the former Act by virtue of having
served in the regular force is re-enrolled in or transferred to the regular
force and becomes, or would have become, but for paragraph 5(2)(b)
or (c), a contributor under this Act, whatever right or claim that he may
have had to that annuity or pension, in this subsection referred to as the
``original annuity'', thereupon ceases and the period of service on
which the original annuity was based may be counted by him as
pensionable service for the purposes of this Act, except that
|
|
|
|
|
|
(2) Subsection 41(3) reads as follows:
|
|
|
(3) For the purposes of this Act, a person who, after having ceased
to be required by section 5 to contribute to the Superannuation Account,
is enrolled in or transferred to the reserve force shall, on the expiration
of any continuous period of full-time service therein of one year,
commencing on or after the day on which this subsection comes into
force, be deemed to have become re-enrolled in the regular force at the
end of that period.
|
|
|
(3) Subsection 41(5) reads as follows:
|
|
|
(5) A person who makes an election under subsection (4) shall pay
into the Superannuation Account, at the time and in the manner
prescribed by the regulations, an amount equal to the amount of the
annuity or pension that the person received under this Act or the former
Act during the period described in subsection (3).
|
|
|
Clause 143: (1) Subsections 42(1.1) and (1.2) are new.
Subsection 42(1) reads as follows:
|
|
|
42. (1) Any person who becomes a contributor under this Act,
having been enrolled as an officer of the regular force for a fixed period
of service before so becoming a contributor, is entitled to count as
pensionable service for the purposes of this Act any period of service
in the regular force during which the contributor was so enrolled, except
any such service described in clause 6(b)(ii)(D), if the contributor
elects, within one year of becoming a contributor under this Act, to pay
for that service, in which case the amount required by this Act to be paid
by the contributor therefor is an amount equal to the greater of
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
together with simple interest at four per cent per annum from the time
of the expiration of that period or the time of the payment of that
gratuity, whichever is the later, until the time of making the election.
|
|
|
(2) Subsection 42(3) reads as follows:
|
|
|
(3) On any person described in subsection (1) becoming a
contributor under this Act, any amount withheld as described in
paragraph (1)(b) that has not previously been paid to the contributor
shall be transferred to the Superannuation Account, and on the transfer
of that amount the contributor shall be deemed to have elected to pay
for the period of service in respect of which that amount was withheld
and to have paid that amount as or on account of the amount required
by this Act to be paid by the contributor for that service.
|
|
|
Clause 144: (1) The relevant portion of section 48
reads as follows:
|
|
|
48. On the making of any election under subsection 43(1) or 46(2)
whereby the person so electing is required by this Act to pay for any
period of service of the kind described in paragraph 43(2)(a), there shall
be
|
|
|
(2) New.
|
|
|
Clause 145: Subsections 49.1(1.1) and (3.1) are new.
Subsections 49.1(1) to (3) read as follows:
|
|
|
49.1 (1) The Minister may establish a committee, to be known as the
Canadian Forces Pension Advisory Committee, the members of which
are appointed by the Minister in accordance with subsection (2), to
advise and assist the Minister on matters arising in connection with the
administration of this Act.
|
|
|
(2) The membership of the Committee shall consist of
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(3) A member of the Committee shall be appointed to hold office for
a term not exceeding three years.
|
|
|
Clause 146: (1) and (2) The relevant portion of section
50 reads as follows:
|
|
|
50. The Governor in Council may make regulations
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 147 : (1) and (2) Paragraphs 50.1(1)(d.1) to
(d.4) are new. The relevant portion of subsection 50.1(1)
reads as follows:
|
|
|
50.1 (1) The Governor in Council may make regulations
|
|
|
|
|
|
|
|
|
|
|
|
Clause 148: Section 52 reads as follows:
|
|
|
52. Notwithstanding anything in this Part, the Governor in Council
may by regulation provide that the service of a former member of the
House of Commons or a former Senator in respect of which he made
contributions under the Members of Parliament Retiring Allowances
Act may, to such extent and subject to such conditions as may be
prescribed by the regulations, be counted by that former member or
former Senator as pensionable service for the purposes of this Part, and
for the transfer to the Superannuation Account of all contributions made
by him under that Act, and any amounts credited under section 5 of that
Act in respect of him.
|
|
|
Clause 149: Section 54 reads as follows:
|
|
|
54. All amounts required for the payment of benefits under this Part,
including any pension referred to in subsection 59(1), shall be paid out
of the Consolidated Revenue Fund and charged to the Superannuation
Account.
|
|
|
Clause 150: The heading before section 55 reads as
follows:
|
|
|
Amounts to be Credited to Account |
|
|
Clause 151: (1) The relevant portion of section 55(1)
reads as follows:
|
|
|
55. (1) There shall be credited to the Superannuation Account in
each fiscal year
|
|
|
|
|
|
(2) Subsections 55(2) to (6) read as follows:
|
|
|
(2) There shall be charged to the Supplementary Retirement Benefits
Account established pursuant to the Supplementary Retirement Benefits
Act and credited to the Superannuation Account
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(3) For the purpose of calculating the amount referred to in
paragraph (1)(b), the Superannuation Account shall be deemed to have
been established immediately before the day on which subsection (1)
comes into force and the total amount standing to the credit of the
Account on that day, together with the amounts credited to the Account
pursuant to subsection (2), are deemed to constitute the balance to the
credit of the Account immediately before that day.
|
|
|
(4) The President of the Treasury Board shall estimate the total cost
of the benefits payable under this Part and Part III, as at the day on which
this subsection comes into force, in respect of the pensionable service
to the credit of contributors before that day.
|
|
|
(5) There shall be credited to the Superannuation Account, on the
day on which this subsection comes into force, such amount as in the
opinion of the President of the Treasury Board will, together with the
amount estimated by the President of the Treasury Board to be to the
credit of the Account at that time, meet the total cost estimated pursuant
to subsection (4).
|
|
|
(6) Following the laying before Parliament of any actuarial valuation
report pursuant to section 56 that relates to the state of the
Superannuation Account, there shall be credited to the Account, at the
time and in the manner set out in subsection (7), such amount as in the
opinion of the President of the Treasury Board will, at the end of the
fifteenth fiscal year following the tabling of that report or at the end of
such shorter period as the President of the Treasury Board may
determine, together with the amount that the President of the Treasury
Board estimates will be to the credit of the Account at that time, meet
the cost of the benefits payable under this Part and Part III in respect of
pensionable service that is to the credit of contributors.
|
|
|
(3) Subsections 55(9) to (14) are new. Subsection
55(8) reads as follows:
|
|
|
(8) Where a subsequent actuarial valuation report is laid before
Parliament before the end of the period applicable under subsection (7),
the instalments remaining to be credited in that period may be adjusted
to reflect the amount that is estimated by the President of the Treasury
Board, at the time that subsequent report is laid before Parliament, to be
the amount that will, together with the amount that the President of the
Treasury Board estimates will be to the credit of the Account at the end
of that period, meet the cost of the benefits payable under this Part and
Part III in respect of pensionable service that is to the credit of
contributors.
|
|
|
Clause 152: New.
|
|
|
Clause 153: Sections 56 and 57 read as follows:
|
|
|
56. In accordance with the Public Pensions Reporting Act, a cost
certificate, an actuarial valuation report and an assets report on the state
of the Superannuation Account shall be prepared, filed with the
Minister designated under that Act and laid before Parliament.
|
|
|
Annual Report |
|
|
57. The Minister shall cause to be laid before each House of
Parliament each year a report on the administration of this Part and Part
III during the preceding fiscal year, including a statement showing the
amounts paid into and out of the Superannuation Account during that
year, by appropriate classifications, the number of contributors and the
number of persons receiving benefits under this Part and Part III,
together with such additional information as the Governor in Council
requires.
|
|
|
Clause 154: New.
|
|
|
Clause 155: (1) The definitions ``basic benefit'' and
``salary'' in subsection 60(1) read as follows:
|
|
|
``basic benefit'', with respect to a participant, means an amount equal
to twice the salary of the participant, if that amount is a multiple of
two hundred and fifty dollars, or an amount equal to the nearest
multiple of two hundred and fifty dollars above twice the salary of
the participant, if the first-mentioned amount is not a multiple of two
hundred and fifty dollars, subject to a reduction of ten per cent, to be
made as of such time as the regulations prescribe, for every year of
age in excess of sixty attained by the participant, except that
|
|
|
|
|
|
|
|
|
``salary'' means
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) The relevant portion of the definition
``participant'' in subsection 60(1) reads as follows:
|
|
|
``participant'' means
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 156: Section 61 reads as follows:
|
|
|
61. Where, in any circumstances, the Treasury Board may, for any
purpose of the Defence Services Pension Continuation Act, chapter D-3
of the Revised Statutes of Canada, 1970, or Part I of this Act, direct that
a person be deemed to be the surviving spouse of a contributor, that the
surviving spouse of a contributor be deemed to have predeceased him
or that any pension or annual allowance payable to a surviving spouse
be apportioned, in similar circumstances, the Treasury Board may, for
the purpose of determining entitlement under this Part to any benefit
payable to the surviving spouse of a participant as such, direct that a
person be deemed to be the surviving spouse of the participant or that
the surviving spouse of the participant be deemed to have predeceased
him, as the case may be, and may apportion the benefit payable under
this Part.
|
|
|
Clause 157: Sections 64 and 65 read as follows:
|
|
|
64. (1) Where the basic benefit of an elective participant, who, on
ceasing to be a member of the regular force, was entitled under Part I or
under the Defence Services Pension Continuation Act, chapter D-3 of
the Revised Statutes of Canada, 1970, to an immediate annuity or
pension exceeds five thousand dollars, the amount of the basic benefit
shall, if the participant so elects, be reduced to five thousand dollars.
|
|
|
(2) For the purposes of this Part, an elective participant who has
made an election under section 64 of this Act, as it read from time to time
before the day on which this section comes into force, is, beginning on
that day, deemed to have elected to reduce the basic benefit of the
participant to five thousand dollars unless, within one year after that
day, the participant elects not to be deemed to have so elected.
|
|
|
(3) An election made under subsection (1) or (2) is irrevocable.
|
|
|
Contributions |
|
|
65. Every participant shall contribute to the Consolidated Revenue
Fund at the rate of five cents per month for every two hundred and fifty
dollars in the amount of the participant's salary or, in the case of elective
participants or participants who are absent from duty, such contribution
as the regulations prescribe.
|
|
|
Clause 158: Subsection 66(1) reads as follows:
|
|
|
66. (1) On the death of a participant, there shall be paid to the persons
and in the manner specified in this Part, the amount of the basic benefit
of the participant with respect to which the last contribution payable
under this Part by the participant was calculated.
|
|
|
Clause 159: New.
|
|
|
Clause 160: The relevant portion of subsection 68(1)
reads as follows:
|
|
|
68. (1) There shall be an account in the accounts of Canada to be
known as the Regular Force Death Benefit Account to which shall be
credited the following:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 161: (1) to (3) The relevant portion of
subsection 73(1) reads as follows:
|
|
|
73. (1) The Governor in Council may make regulations for carrying
the purposes and provisions of this Part into effect and, without
restricting the generality of the foregoing, may make regulations
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(4) New.
|
|
|
Clause 162: (1) The definition ``contributor'' in
section 74 reads as follows:
|
|
|
``contributor'' means a member of the regular force to whom this Act
or the Defence Services Pension Continuation Act, chapter D-3 of
the Revised Statutes of Canada, 1970, applies;
|
|
|
(2) The relevant portion of the definition ``recipient''
in section 74 reads as follows:
|
|
|
``recipient'' means
|
|
|
|
|
|
|
|
|
Clause 163: Section 75 reads as follows:
|
|
|
75. Every contributor is required to contribute to the Superannuation
Account, by reservation from pay or otherwise, in addition to any other
amount required under this Act, an amount equal to one per cent of the
contributor's pay.
|
|
|
Clause 164: Subsection 76(1) reads as follows:
|
|
|
76. (1) A contributor who elects, pursuant to section 6, 42 or 43, to
count as pensionable service any period of elective service specified in
those sections, or any portion thereof, that is after March 31, 1970 is
required to contribute to the Superannuation Account in respect thereof,
in addition to any other amount required under this Act, an amount
calculated in the manner and in respect of the pay described in those
sections
|
|
|
|
|
|
|
|
|
Clause 165: The relevant portion of subsection 78(3)
reads as follows:
|
|
|
(3) For the purposes of this section,
|
|
|
|
|
|
|
|
|
Clause 166: Subsection 79(2) reads as follows:
|
|
|
(2) For greater certainty, all amounts required for the payment of
supplementary benefits shall be paid out of the Consolidated Revenue
Fund and charged to the Superannuation Account.
|
|
|
Clause 167: The relevant portion of subsection 80(1)
reads as follows:
|
|
|
80. (1) The Governor in Council may, for the purpose of enabling the
pension plan provided by this Act to conform with any provision of
section 147.1 of the Income Tax Act and Part LXXXV of the Income Tax
Regulations, as they read on January 15, 1992, make regulations
|
|
|
Clause 168: The schedule provides for a single
premium for $500 of death benefit coverage for life.
These amounts would be prescribed by regulation
further to the amendment proposed in clause 160.
|
|
|
Royal Canadian Mounted Police Superannuation Act |
|
|
Clause 169: (1) The definitions ``child'' and
``contributor'' in subsection 3(1) read as follows:
|
|
|
``child'' includes an illegitimate child, a stepchild and an adopted child;
|
|
|
``contributor'' means a person who is required by section 5 to contribute
to the Superannuation Account, and includes, unless the context
otherwise requires,
|
|
|
|
|
|
|
|
|
(2) New.
|
|
|
Clause 170: Subsection 4(1) reads as follows:
|
|
|
4. (1) Subject to this Part, an annuity or other benefit specified in this
Act shall be paid to or in respect of every person who, being required
to contribute to the Superannuation Account in accordance with this
Part, ceases to be a member of the Force or dies, which annuity or other
benefit shall, subject to this Part, be based on the number of years of
pensionable service to the credit of that person.
|
|
|
Clause 171: Section 5 reads as follows:
|
|
|
5. (1) Every member of the Force who
|
|
|
|
|
|
|
|
|
is required to contribute to the Superannuation Account, by reservation
from pay or otherwise, an amount equal to six and one-half per cent of
his pay minus an amount equal to the amount he would be required to
contribute under the Canada Pension Plan in respect of that pay if that
pay, expressed in terms of an annual rate, were the total amount of his
income for the year from pensionable employment as defined in that
Act.
|
|
|
(2) Notwithstanding anything in this Part,
|
|
|
|
|
|
|
|
|
|
|
|
Clause 172: (1) to (4) Clauses 6(a)(ii)(C) and
(b)(ii)(F.1) and (L) to (P) are new. The relevant portion
of section 6 reads as follows:
|
|
|
6. Subject to this Part, the following service may be counted by a
contributor as pensionable service for the purposes of this Part:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 173: Subsection 6.1(2) reads as follows:
|
|
|
(2) Notwithstanding subsection 5(1), a contributor who makes an
election under subsection (1) is not required to contribute to the
Superannuation Account under subsection 5(1) in respect of the portion
of the period to which the election relates.
|
|
|
Clause 174: (1) and (2) The relevant portion of
subsection 7(1) reads as follows:
|
|
|
7. (1) Subject to section 8, a contributor who is entitled under this Part
to count as pensionable service any period of elective service specified
in paragraph 6(b) is required to pay, in respect thereof, as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 175: (1) The relevant portion of subsection
8(2) reads as follows:
|
|
|
(2) An election under this Part is void in so far as it is
|
|
|
|
|
|
|
|
|
|
|
|
(2) New.
|
|
|
(3) Subsection 8(8) is new. Subsection 8(7) reads as
follows:
|
|
|
(7) Where any amount payable by a contributor into the
Superannuation Account by reservation from pay and allowances or
otherwise has become due, but remains unpaid at the time of his death,
that amount, with interest at four per cent per annum from the time it
became due, may be recovered in accordance with the regulations from
any allowance payable under this Part to the surviving spouse or
children of the contributor, without prejudice to any other recourse
available to Her Majesty with respect to the recovery thereof, and any
amount so recovered shall be credited to the Superannuation Account
and shall be deemed, for the purposes of the definition ``return of
contributions'' in subsection 9(1), to have been paid into that Account
by the contributor.
|
|
|
Clause 176: (1) The definitions ``cash termination
allowance'' and ``return of contributions'' in subsection
9(1) read as follows:
|
|
|
``cash termination allowance'' means an amount equal to one month's
pay for each year of pensionable service to the credit of the
contributor, computed on the basis of the rate of pay authorized to be
paid to him at the time he ceases to be a member of the Force, minus
an amount equal to the amount by which
|
|
|
|
|
|
|
|
|
|
|
|
``return of contributions'' means a return of
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsection 9(3) reads as follows:
|
|
|
(3) Where an annual allowance becomes payable under this Part to
a surviving spouse or child, it shall, subject to the regulations, be paid
in equal monthly instalments in arrears and shall continue, subject to
this Part, until the end of the month during which the recipient dies or
otherwise ceases to be entitled to receive an annual allowance, and any
amount in arrears thereof that remains unpaid at any time after the death
of the recipient shall be paid to the estate of the recipient or, if less than
one thousand dollars, as the Minister may direct.
|
|
|
(3) Subsection 9(6) reads as follows:
|
|
|
(6) Where, at any time after December 31, 1974, a contributor ceases
to be a member of the Force, the Minister shall
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(4) The relevant portion of subsection 9(7) reads as
follows:
|
|
|
(7) Subject to Part II of the Garnishment, Attachment and Pension
Diversion Act and to the Pension Benefits Division Act,
|
|
|
|
|
|
|
|
|
Clause 177: Subsection 10(5) reads as follows:
|
|
|
(5) For the purposes of subparagraphs (1)(a)(ii) and (iii), a period of
service during which a person continues to be a member of the Force
after that person has, pursuant to paragraph 5(2)(a) or (b), ceased to
contribute to the Superannuation Account is deemed to be a period of
pensionable service to the credit of that person.
|
|
|
Clause 178: (1) Subsection 11(1) reads as follows:
|
|
|
11. (1) A contributor who, having reached retirement age, ceases to
be a member of the Force for any reason other than disability or
misconduct is entitled to a benefit determined as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsection 11(2) reads as follows:
|
|
|
(2) A contributor who is compulsorily retired from the Force by
reason of having become disabled is entitled to a benefit determined as
follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(3) Subsection 11(3) reads as follows:
|
|
|
(3) A contributor who, not having reached retirement age, is
compulsorily retired from the Force to promote economy or efficiency
is entitled to a benefit determined as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(4) The relevant portion of subsection 11(4) reads as
follows:
|
|
|
(4) A contributor who is compulsorily retired from the Force by
reason of misconduct is entitled to
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(5) Subsection 11(5) reads as follows:
|
|
|
(5) A contributor who, not having reached retirement age, ceases to
be a member of the Force for any reason other than disability,
misconduct or to promote economy or efficiency is entitled to a benefit
determined as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(6) Subsection 11(6) reads as follows:
|
|
|
(6) For the purposes of this section,
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(7) Subsection 11(12) is new. Subsections 11(7) to (11)
read as follows:
|
|
|
(7) Where a contributor who is a member of the Force not holding
a rank in the Force, having reached retirement age, ceases to be a
member of the Force for any reason other than misconduct, he is
entitled,
|
|
|
|
|
|
|
|
|
(8) Where a contributor who is a member of the Force not holding
a rank in the Force is compulsorily retired from the force by reason of
having become disabled, he is entitled,
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(9) Where a contributor who is a member of the Force not holding
a rank in the Force ceases, after having served less than thirty-five years
but not less than five years in the Force, to be a member of the Force, for
any reason other than disability or misconduct, he is entitled,
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(10) Where a contributor who is a member of the Force not holding
a rank in the Force is compulsorily retired from the Force by reason of
misconduct, he is entitled
|
|
|
|
|
|
|
|
|
(11) Notwithstanding anything in this section, except as provided for
in subsection (2), (7), (8), (9) or (10), a contributor who ceases to be a
member of the Force, having to his credit less than ten years of
pensionable service, is entitled only to a return of contributions.
|
|
|
Clause 179: New.
|
|
|
Clause 180: (1) Subsection 13(1) reads as follows:
|
|
|
13. (1) On the death of a contributor who, at the time of the
contributor's death, was entitled under this Part to an annuity or annual
allowance, the surviving spouse and children of the contributor are
entitled to the following allowances, computed on the basis of the
product obtained by multiplying the average annual pay received by the
contributor during the period specified in subparagraph 10(1)(a)(ii), by
the number of years of pensionable service to the contributor's credit,
one one-hundredth of the product so obtained being hereinafter referred
to as the ``basic allowance``:
|
|
|
|
|
|
|
|
|
but the total amount of the allowances paid under paragraph (b) shall not
exceed four-fifths of the basic allowance or, if the contributor died
without leaving a surviving spouse or the surviving spouse is dead,
eight-fifths of the basic allowance.
|
|
|
(2) Subsection 13(3) reads as follows:
|
|
|
(3) On the death of a contributor who was a member of the Force at
the time of his death, having to his credit five or more years of
pensionable service, the surviving spouse and children of the
contributor are entitled to the annual allowances to which they would
have been entitled under subsection (1) had the contributor,
immediately before his death, become entitled under this Part to an
annuity or annual allowance.
|
|
|
Clause 181: The relevant portion of section 14 reads
as follows:
|
|
|
14. On the death of a contributor who was a member of the Force at
the time of his death, having to his credit less than five years of
pensionable service, the surviving spouse and children of the
contributor, in any case where the contributor died leaving a surviving
spouse or a child less than eighteen years of age, are entitled jointly to
a death benefit equal to
|
|
|
Clause 182: Subsection 14.1(4) reads as follows:
|
|
|
(4) If a contributor who makes an election under subsection (1) is
subsequently re-appointed to or re-enlisted in the Force and required by
subsection 5(1) to contribute to the Superannuation Account, the
election is deemed to be revoked at the time determined in accordance
with the regulations.
|
|
|
Clause 183: Section 15.1 is new. Section 15 and the
heading before it read as follows:
|
|
|
Payments to Surviving Spouses, Children and Other Beneficiaries |
|
|
15. Where, in this Part, it is provided that the surviving spouse and
children of a contributor are entitled jointly to a return of contributions
or an amount described in paragraph 14(b), the total amount thereof
shall be paid to the surviving spouse of the contributor except that
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 184: Subsection 17(2) reads as follows:
|
|
|
(2) For the purposes of subsection (1), the surviving spouse of the
contributor, except where the child is living apart from the surviving
spouse, shall be presumed, in the absence of evidence to the contrary,
to be the person having the custody and control of the child.
|
|
|
Clause 185: Section 18 reads as follows:
|
|
|
18. (1) For the purposes of this Part, where a contributor dies and the
contributor had been, for a period of not less than one year immediately
before the contributor's death, residing with a person of the opposite sex
to whom the contributor was not married, the Treasury Board may deem
that person to be the surviving spouse of the contributor if, during that
period, that person had been publicly represented by the contributor to
be the spouse of the contributor, and may deem that person to have
become married to the contributor on the day established by that person
to the satisfaction of the Treasury Board as being the day on which the
representation began.
|
|
|
(1.1) For the purposes of this Part, where a contributor dies and, at
the time of death, the contributor was married to a person with whom
the contributor had been residing for a period immediately before the
marriage and who, during that period, had been publicly represented by
the contributor to be the spouse of the contributor, the Treasury Board
may deem that person to have become married to the contributor on the
day established by that person to the satisfaction of the Treasury Board
as being the day on which the representation began.
|
|
|
(2) If, on the death of a contributor, it appears to the Treasury Board
that the surviving spouse of the contributor had, immediately prior to his
death, been living apart from him, and if the Treasury Board so directs,
having regard to the surrounding circumstances, including the welfare
of any children involved, the surviving spouse shall be deemed, for the
purpose of determining entitlement to any benefit payable to the
surviving spouse and children of the contributor as such, to have
predeceased the contributor.
|
|
|
(3) The Treasury Board may, in its discretion, notwithstanding any
direction made by the Board under subsection (2), direct that an annual
allowance payable to a surviving spouse be apportioned among several
applicants for the allowance, in which case any direction made under
subsection (2) shall be deemed to be revoked.
|
|
|
(4) Any direction made under subsection (3) may be reviewed and
varied.
|
|
|
Clause 186: (1) Subsection 19(1) reads as follows:
|
|
|
19. (1) Subject to section 14.1 but notwithstanding any other
provision of this Part, the surviving spouse of a person is not entitled to
any annual allowance under this Part if that person was over sixty years
of age at the time of the marriage unless, after that time, that person
became or continued to be a contributor.
|
|
|
(2) Subsection 19(3) reads as follows:
|
|
|
(3) Notwithstanding anything in this Part, where a contributor dies
within one year after marriage, no annual allowance is payable to the
surviving spouse or children of that marriage if the Treasury Board is
not satisfied that the contributor was at the time of marriage in such a
condition of health as to justify him in having an expectation of
surviving for at least one year thereafter.
|
|
|
(3) Subsection 19(6) reads as follows:
|
|
|
(6) Notwithstanding anything in this Act, no person is entitled to an
allowance under this Part by virtue of his being or being deemed to be
the widower of a contributor if the contributor was not a member of the
Force on or after December 20, 1975, and section 2 does not apply in
respect of this subsection.
|
|
|
Clause 187: Section 19.1 reads as follows:
|
|
|
19.1 Where, before the coming into force of this section, the
surviving spouse was paid an amount pursuant to section 16 as that
section read from time to time before the coming into force of this
section, the Minister may retain that amount, in the manner prescribed
by the regulations, by way of deduction from any subsequent payments
on account of the resumption of payment of the annual allowance
pursuant to section 34 of the Statute Law (Superannuation) Amendment
Act, as if that amount were an amount that had been paid in error under
this Act on account of an annual allowance, without prejudice to any
other recourse available to Her Majesty with respect to the recovery
thereof.
|
|
|
Clause 188: New.
|
|
|
Clause 189: The relevant portion of section 23 reads
as follows:
|
|
|
23. Where a person who has become entitled to an annuity or annual
allowance under this Part or a pension under Part V of the former Act
by virtue of having served in the Force is re-appointed to or re-enlisted
in the Force and becomes, or would have become, but for subsection
5(2), a contributor under this Part, whatever right or claim that he may
have had to that annuity, annual allowance or pension, in this section
referred to as the ``original annuity'', shall thereupon cease and the
period of service on which the original annuity was based may be
counted by him as pensionable service for the purposes of this Part,
except that
|
|
|
|
|
|
Clause 190: (1) Subparagraphs 24(1)(b)(iv) and (v)
are new. The relevant portion of subsection 24(1) reads
as follows:
|
|
|
24. (1) Any person who becomes a contributor under this Part,
having been employed in the Public Service but not having become
entitled to an annuity or annual allowance under the Public Service
Superannuation Act, or having been a member of the regular force but
not having become entitled to an annuity, annual allowance or pension
under the Canadian Forces Superannuation Act, is entitled to count as
pensionable service for the purposes of this Part any period of service
in the Force or any period of service described in section 6 that, under
the Public Service Superannuation Act or the Canadian Forces
Superannuation Act, as the case may be, he was entitled to count for
pension purposes, if he elects, within one year of becoming a
contributor under this Part, to pay for that service, in which case the
amount required by this Act to be paid by him for that service is,
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsection 24(9) is new. Subsections 24(6) to (8)
read as follows:
|
|
|
(6) Where a person to whom subsection (4) applies elects, pursuant
to subsection (5), to surrender the annuity, annual allowance or pension
referred to in subsection (4), the person so electing shall pay an amount
equal to the amount of the annuity, annual allowance, pension or
supplementary retirement benefit paid to him for any period
commencing in any month commencing after he has been a contributor
under this Part for one year, together with simple interest at four per cent
per annum and the amount so paid shall be credited to the account in the
accounts of Canada maintained pursuant to Part I of the Public Service
Superannuation Act, pursuant to Part I of the Canadian Forces
Superannuation Act or pursuant to the Supplementary Retirement
Benefits Act, as the case may be.
|
|
|
(7) On the making of any election under this section whereby the
person so electing is required by this Part to pay for any period of service
of the kind described in paragraph (1)(a), there shall be charged to the
account in the accounts of Canada maintained pursuant to the Public
Service Superannuation Act or the Canadian Forces Superannuation
Act, as the case may be, and credited to the Superannuation Account in
respect of that person, an amount equal to the amount determined under
subparagraph (1)(a)(ii).
|
|
|
(8) For the purposes of the Public Service Superannuation Act or the
Canadian Forces Superannuation Act, as the case may be, the amount
of any return of contributions or other lump sum payment that is or may
become payable under that Act to or in respect of that person shall be
deemed to be the amount otherwise determined thereunder minus the
amount required by subsection (7) to be credited to the Superannuation
Account on the making of the election.
|
|
|
Clause 191: New.
|
|
|
Clause 192: Subsections 25.1(1.1) and (3.1) are new.
Subsections 25.1(1) to (3) read as follows:
|
|
|
25.1 (1) The Minister may establish a committee, to be known as the
Royal Canadian Mounted Police Pension Advisory Committee, the
members of which are appointed by the Minister in accordance with
subsection (2), to advise and assist the Minister on matters arising in
connection with the operation of this Act.
|
|
|
(2) The membership of the Committee shall consist of
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(3) A member of the Committee shall be appointed to hold office for
a term not exceeding three years.
|
|
|
Clause 193: (1) and (2) The relevant portion of section
26 reads as follows:
|
|
|
26. The Governor in Council may make regulations,
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 194: (1) to (3) Paragraphs 26.1(1)(c.1) to (c.3)
and (h.1) to (h.6) are new. The relevant portion of
subsection 26.1(1) reads as follows:
|
|
|
26.1 (1) The Governor in Council may make regulations
|
|
|
|
|
|
Clause 195: Section 27 reads as follows:
|
|
|
27. (1) For the purposes of this Part, a person who has contributed to
the Superannuation Account in accordance with any regulation made
under paragraph 26(c) in respect of any period during which he was
absent from the Force on leave of absence without pay shall be deemed
to have contributed to the Superannuation Account,
|
|
|
|
|
|
|
|
|
|
|
|
and to have received, during that period, pay and allowances at a rate
equal to the rate of pay and allowances that would have been authorized
to be paid to him if he had not been so absent on leave of absence without
pay.
|
|
|
(2) Notwithstanding anything in this Part, the Governor in Council
may by regulation provide that the service of a former member of the
House of Commons or a former Senator in respect of which he made
contributions under the Members of Parliament Retiring Allowances
Act may, to such extent and subject to such conditions as may be
prescribed by the regulations, be counted by that former member or
former Senator as pensionable service for the purposes of this Part, and
for the transfer to the Superannuation Account of all contributions made
by him under that Act, and any amounts credited under section 5 of that
Act in respect of him.
|
|
|
Clause 196: Section 28 reads as follows:
|
|
|
28. All amounts required for the payment of benefits under this Part,
including the benefits referred to in subsection 26(3) of the Royal
Canadian Mounted Police Superannuation Act, chapter 34 of the
Statutes of Canada, 1959, shall be paid out of the Consolidated Revenue
Fund and charged to the Superannuation Account.
|
|
|
Clause 197: The heading before section 29 reads as
follows:
|
|
|
Amounts to be Credited to Account |
|
|
Clause 198: (1) The relevant portion of subsection
29(1) reads as follows:
|
|
|
29. (1) There shall be credited to the Superannuation Account in
each fiscal year
|
|
|
|
|
|
(2) Subsections 29(2) to (6) read as follows:
|
|
|
(2) There shall be charged to the Supplementary Retirement Benefits
Account established pursuant to the Supplementary Retirement Benefits
Act and credited to the Superannuation Account
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(3) For the purpose of calculating the amount referred to in
paragraph (1)(b), the Superannuation Account shall be deemed to have
been established immediately before the day on which subsection (1)
comes into force and the total amount standing to the credit of the
Account on that day, together with the amounts credited to the Account
pursuant to subsection (2), are deemed to constitute the balance to the
credit of the Account immediately before that day.
|
|
|
(4) The President of the Treasury Board shall estimate the total cost
of the benefits payable under this Part and Part III, as at the day on which
this subsection comes into force, in respect of the pensionable service
to the credit of contributors before that day.
|
|
|
(5) There shall be credited to the Superannuation Account, on the
day on which this subsection comes into force, such amount as in the
opinion of the President of the Treasury Board will, together with the
amount estimated by the President of the Treasury Board to be to the
credit of the Account at that time, meet the total cost estimated pursuant
to subsection (4).
|
|
|
(6) Following the laying before Parliament of any actuarial valuation
report pursuant to section 30 that relates to the state of the
Superannuation Account, there shall be credited to the Account, at the
time and in the manner set out in subsection (7), such amount as in the
opinion of the President of the Treasury Board will, at the end of the
fifteenth fiscal year following the tabling of that report or at the end of
such shorter period as the President of the Treasury Board may
determine, together with the amount that the President of the Treasury
Board estimates will be to the credit of the Account at that time, meet
the cost of the benefits payable under this Part and Part III in respect of
pensionable service that is to the credit of contributors.
|
|
|
(3) Subsections 29(9) to (14) are new. Subsection
29(8) reads as follows:
|
|
|
(8) Where a subsequent actuarial valuation report is laid before
Parliament before the end of the period applicable under subsection (7),
the instalments remaining to be credited in that period may be adjusted
to reflect the amount that is estimated by the President of the Treasury
Board, at the time that subsequent report is laid before Parliament, to be
the amount that will, together with the amount that the President of the
Treasury Board estimates will be to the credit of the Account at the end
of that period, meet the cost of the benefits payable under this Part and
Part III in respect of pensionable service that is to the credit of
contributors.
|
|
|
Clause 199: New.
|
|
|
Clause 200: Sections 30 and 31 read as follows:
|
|
|
30. In accordance with the Public Pensions Reporting Act, a cost
certificate, an actuarial valuation report and an assets report on the state
of the Superannuation Account shall be prepared, filed with the
Minister designated under that Act and laid before Parliament.
|
|
|
Annual Report |
|
|
31. The Minister shall cause to be laid before each House of
Parliament each year a report on the administration of this Part and Part
III during the preceding fiscal year, including a statement showing the
amounts paid into and out of the Superannuation Account during that
year, by appropriate classifications, the number of contributors and the
number of persons receiving benefits under this Part and Part III,
together with such additional information as the Governor in Council
requires.
|
|
|
Clause 201: (1) The definition ``contributor'' in
section 35 reads as follows:
|
|
|
``contributor'' means a member of the Force to whom this Act or the
Royal Canadian Mounted Police Pension Continuation Act, chapter
R-10 of the Revised Statutes of Canada, 1970, applies;
|
|
|
(2) The relevant portion of the definition ``recipient''
in section 35 reads as follows:
|
|
|
``recipient'' means
|
|
|
|
|
|
|
|
|
Clause 202: Section 36 reads as follows:
|
|
|
36. Every contributor is required to contribute to the Superannuation
Account, by reservation from pay or otherwise, in addition to any other
amount required under this Act, an amount equal to one per cent of the
contributor's pay.
|
|
|
Clause 203: Subsection 37(1) reads as follows:
|
|
|
37. (1) A contributor who elects, pursuant to section 6 or 24, to count
as pensionable service a period of elective service, or any portion
thereof, that is after March 31, 1970 is required to contribute to the
Superannuation Account in respect thereof, in addition to any other
amount required under this Act, an amount calculated in the manner and
in respect of the pay described in those sections
|
|
|
|
|
|
|
|
|
Clause 204: The relevant portion of subsection 39(3)
reads as follows:
|
|
|
(3) For the purposes of this section,
|
|
|
|
|
|
|
|
|
Clause 205: Subsection 40(2) reads as follows:
|
|
|
(2) For greater certainty, all amounts required for the payment of
supplementary benefits shall be paid out of the Consolidated Revenue
Fund and charged to the Superannuation Account.
|
|
|
Clause 206: (1) The relevant portion of subsection
41(1) reads as follows:
|
|
|
41. (1) The Governor in Council may, for the purpose of enabling the
pension plan provided by this Act to conform with any provision of
section 147.1 of the Income Tax Act and Part LXXXV of the Income Tax
Regulations, as they read on January 15, 1992, make regulations
|
|
|
(2) New.
|
|
|
Defence Services Pension Continuation Act |
|
|
Clause 207: (1) New.
|
|
|
(2) Subsection 2(2) reads as follows:
|
|
|
(2) In this Act words referring to the child of a person include a
stepchild of that person, an illegitimate child of that person who, at the
time of that person's death, was being maintained by him and was
wholly or substantially dependent upon him for support, and an
individual adopted either legally or in fact by that person while such
individual was under eighteen years of age.
|
|
|
Clause 208: Subsections 10(3) and (4) read as follows:
|
|
|
(3) Where an officer dies before a period at which a pension might
be granted him, the Governor in Council may grant to his widow, or, if
he leaves no widow, to his children under eighteen years of age at the
date of his death a gratuity equal to the amount of the deductions made
under subsection 9(1) from such officer's pay during his service.
|
|
|
(4) Where an officer dies leaving no widow or child to whom a
gratuity under subsection (3) or a pension or compassionate allowance
under this Act would be payable, but who leaves a father, mother,
brother, sister or child who, at the date of such officer's death was
wholly or partially dependent on him for support, the Governor in
Council may grant to the person or persons so dependent a gratuity not
exceeding in the aggregate the amount of the deductions made under
subsection 9(1) from the officer's pay during his services.
|
|
|
Clause 209: Subsection 25(2) is new. Section 25 and
the heading before it read as follows:
|
|
|
Provision for Officers' Wives and Children |
|
|
25. Subject to the provisions hereinafter contained, the Minister may,
as to him seems fit, grant a pension to the widow and a compassionate
allowance to each of the children of any officer who, at the time of death
being on full pay, dies after a period at which a pension might be granted
him, or who was, at the time of his death, in receipt of a pension.
|
|
|
Clause 210: The relevant portion of section 26 reads
as follows:
|
|
|
26. Such pension or compassionate allowance shall not be granted
|
|
|
|
|
|
|
|
|
|
|
|
Clause 211: Section 27 reads as follows:
|
|
|
27. The pension of a widow shall, if her husband was at the time of
his death on full pay, be an amount equal to one-half of the pension to
which he would have been entitled if he had been retired compulsorily
immediately before his death, or, if at the time of his death he had been
pensioned, an amount equal to one-half of such pension.
|
|
|
Clause 212: Subsection 28(2) reads as follows:
|
|
|
(2) If the child is motherless and, in the opinion of the Minister, in
great need, the allowance shall be double that fixed by this section.
|
|
|
Clause 213: Section 29 reads as follows:
|
|
|
29. The total amount paid to the widow and children of an officer
during any year shall not exceed the amount of the pension that the
officer was in receipt of, or to which he would have been entitled, as the
case may be.
|
|
|
Clause 214: Section 32 reads as follows:
|
|
|
32. (1) For the purposes of this Act, where a woman establishes to the
satisfaction of the Treasury Board that she had, for a period of not less
than one year immediately before the death of an officer or former
officer with whom she had been residing and to whom she was not
married, been publicly represented by him to be his wife, the Treasury
Board may deem her to be the widow of the officer or former officer and
to have become married to him at the time when, in fact, the
representation began.
|
|
|
(2) For the purposes of this Act, where the widow of an officer or
former officer establishes to the satisfaction of the Treasury Board that
she had resided with the officer or former officer for a period
immediately before their marriage and that she had, for that period, been
publicly represented by him to be his wife, the Treasury Board may
deem her to have become married to him at the time when, in fact, the
representation began.
|
|
|
Clause 215: New.
|
|
|
Royal Canadian Mounted Police Pension Continua tion Act |
|
|
Clause 216: New.
|
|
|
Clause 217: Subsection 5(2) reads as follows:
|
|
|
(2) Where a person described in subsection (1) dies before he is
granted compensation under that subsection, his widow or, if there is no
widow, his children may be granted such compensation in respect of the
period preceding his death that he was disabled, including medical and
hospital expenses, as the Treasury Board may prescribe.
|
|
|
Clause 218: New.
|
|
|
Clause 219: Subsection 19(2) is new. Section 19 reads
as follows:
|
|
|
19. Subject to this Part, the Governor in Council may, as to him seems
fit, grant a pension to the widow and a compassionate allowance to each
of the children of an officer who, having completed ten years of service,
was at the time of his death a member of the Force, or who is at the time
of his death in receipt of a pension.
|
|
|
Clause 220: The relevant portion of section 20 reads
as follows:
|
|
|
20. Such pension or compassionate allowance shall not be granted
|
|
|
|
|
|
|
|
|
|
|
|
Clause 221: Section 23 reads as follows:
|
|
|
23. The total amount paid to the widow and children of an officer
during any year shall not exceed the amount of the pension of which the
officer was in receipt, or to which he would have been entitled, as the
case may be.
|
|
|
Clause 222: Section 25.1 reads as follows:
|
|
|
25.1 (1) For the purposes of this Act, where a woman establishes to
the satisfaction of the Treasury Board that she had, for a period of not
less than one year immediately before the death of an officer or former
officer with whom she had been residing and to whom she was not
married, been publicly represented by him to be his wife, the Treasury
Board may deem her to be the widow of the officer or former officer and
to have become married to him at the time when, in fact, the
representation began.
|
|
|
(2) For the purposes of this Act, where the widow of an officer or
former officer establishes to the satisfaction of the Treasury Board that
she had resided with the officer or former officer for a period
immediately before their marriage and that she had, for that period, been
publicly represented by him to be his wife, the Treasury Board may
deem her to have become married to him at the time when, in fact, the
representation began.
|
|
|
Clause 223: New.
|
|
|
Members of Parliament Retiring Allowances Act |
|
|
Clause 224: New.
|
|
|
Clause 225: (1) The relevant portion of subsection
20(1) reads as follows:
|
|
|
20. (1) On the death of a member or former member, there shall be
paid
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsection 20(1.1) reads as follows:
|
|
|
(1.1) For the purposes of paragraph (1)(a), the total amount shall be
apportioned so that
|
|
|
|
|
|
|
|
|
Clause 226: (1) The relevant portion of subsection
40(1) reads as follows:
|
|
|
40. (1) On the death of a member or former member, there shall be
paid
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsection 40(1.1) reads as follows:
|
|
|
(1.1) For the purposes of paragraph (1)(a), the total amount shall be
apportioned so that
|
|
|
|
|
|
|
|
|
Canada Post Corporation Act |
|
|
Clause 227: Subsection 13(2) reads as follows:
|
|
|
(2) The Chairman, President, officers and employees of the
Corporation shall be deemed to be employed in the Public Service for
the purposes of the Public Service Superannuation Act and the
Corporation shall be deemed to be a Public Service corporation for the
purposes of section 37 of that Act.
|
|
|
Payment Clearing and Settlement Act |
|
|
Clause 228: New. The relevant portion of the
definition ``financial institution'' in subsection 13(2)
reads as follows:
|
|
|
``financial institution'' means
|
|