|
|
132. The Act is amended by adding the
following after section 24:
|
|
| Commuted
value of
annuity
|
24.1 (1) A contributor who has ceased to be
a member of the regular force and is entitled
to an annuity under this Act is entitled, in the
place of any other benefit under this Act to
which the contributor would otherwise be
entitled in respect of the period of pensionable
service on which the annuity is based, to direct
that the commuted value of the annuity
determined in accordance with the regulations
be transferred in accordance with the
regulations to, at the direction of the
contributor,
|
|
|
|
(a) a pension plan selected by the
contributor that is registered under the
Income Tax Act, if that pension plan so
permits;
|
|
|
|
(b) a retirement savings plan or fund for the
contributor that is of the kind prescribed by
the regulations; or
|
|
|
|
(c) a financial institution authorized to sell
immediate or deferred life annuities of the
kind prescribed by the regulations, for the
purchase from that financial institution of
such an annuity for the contributor.
|
|
| Election to
pay by
instalments
|
(2) If a contributor who is entitled to direct
the transfer of a commuted value has elected
to pay for a period of pensionable service by
means of instalments, that value shall be
determined in accordance with the regulations
and by reference to the portion of the period of
pensionable service that the contributor has
paid for at the time of the transfer.
|
|
| Election
|
(3) Once a transfer has been made under
subsection (1), a person who is re-enrolled as
a member of the regular force after the transfer
and becomes a contributor may only count as
pensionable service the period of service to
which the transfer relates if he or she elects, in
accordance with the terms and conditions
prescribed by the regulations, to pay the
amount prescribed by the regulations at the
time and in the manner prescribed by the
regulations.
|
|
| 1992, c. 46,
s. 41
|
133. (1) Subsection 25(1) of the Act is
replaced by the following:
|
|
| Benefits
payable on
death
|
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
survivor 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``:
|
|
|
|
(a) in the case of a survivor, an immediate
annual allowance equal to the basic
allowance, and
|
|
|
|
(b) in the case of each child, an immediate
annual allowance equal to one-fifth of the
basic allowance or, if the contributor died
without leaving a survivor, the survivor is
dead or the survivor is not entitled to receive
an allowance under this Act, two-fifths of
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 survivor,
the survivor is dead or the survivor is not
entitled to receive an allowance under this
Act, eight-fifths of the basic allowance.
|
|
|
|
(2) Subsection 25(3) of the Act is replaced
by the following:
|
|
| Benefits
|
(3) On the death of a contributor who served
in the regular force for a period that is the
lesser of five years and the period prescribed
by the regulations for the purposes of this
subsection and was a member of the regular
force at the time of death, the survivor 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 death,
become entitled under this Act to an annuity.
|
|
|
|
(3) The portion of subsection 25(5) of the
Act before paragraph (a) is replaced by the
following:
|
|
| Benefits
payable on
death
|
(5) On the death of a contributor who served
in the regular force for less than the lesser of
five years and the period prescribed by the
regulations for the purposes of subsection (3)
and was a member of the regular force at the
time of death, the survivor and children of the
contributor, in any case where the contributor
died leaving a survivor or a child less than
eighteen years of age, are entitled jointly to a
death benefit equal to
|
|
| 1992, c. 46,
s. 42
|
134. Subsection 25.1(4) of the Act is
replaced by the following:
|
|
| Revocation
|
(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 section 5 to contribute
to the Superannuation Account or the
Canadian Forces Pension Fund, the election is
deemed to be revoked at the time determined
in accordance with the regulations.
|
|
|
|
135. Section 26 of the Act and the heading
before it are replaced by the following:
|
|
|
|
|
|
| Lump sum
payments
|
26. Where, in this Part, it is provided that
the survivor 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 survivor
of the contributor, except that
|
|
|
|
(a) if at the time of the death of the
contributor all of the children were eighteen
years of age or over and at the time the
payment is to be made the survivor is dead
or cannot be found, the total amount shall be
paid to the children in equal shares;
|
|
|
|
(b) if at the time of the death of the
contributor any of the children were less
than eighteen years of age, and the
contributor died without leaving a survivor
or at the time the payment is to be made the
survivor is dead or cannot be found, the total
amount shall be paid to the children in the
shares that the Minister considers equitable
and proper under the circumstances, or to
any of them, as the Minister may direct;
|
|
|
|
(c) if any of the children who were less than
eighteen years of age at the time of the death
of the contributor are living apart from the
survivor of the contributor at the time the
payment is to be made, the total amount
shall be paid to the survivor and the children
so living apart in the shares that the Minister
considers equitable and proper under the
circumstances, or to the survivor or any of
the children so living apart, as the Minister
may direct; and
|
|
|
|
(d) if the contributor died without leaving
any children and at the time the payment is
to be made the survivor of the contributor is
dead or cannot be found, or if the
contributor died without leaving a survivor
and at the time the payment is to be made all
of the children are dead or cannot be found,
the total amount shall be paid
|
|
|
|
(i) if the contributor named his or her
estate or succession as beneficiary or
named another beneficiary under Part II
and the beneficiary survives the
contributor, to the beneficiary,
|
|
|
|
(ii) if the contributor is not survived by a
beneficiary so named and the death of the
contributor occurred while he or she was
a member of the regular force, to the
service estate of the contributor, and
|
|
|
|
(iii) in any other case, to the estate or
succession of the contributor or, if less
than one thousand dollars, as the Minister
may direct.
|
|
| Apportionme
nt when two
survivors
|
26.1 (1) If there are two survivors of a
contributor, the share of the total amount
referred to in section 26 to be paid to the
survivor referred to in paragraph (a) of the
definition ``survivor'' in subsection 2(1) and
the share to be paid to the survivor referred to
in paragraph (b) of that definition shall be paid
as the Minister may direct.
|
|
| Share may be
nil
|
(2) Nothing in subsection (1) is to be read as
limiting the Minister's power to direct that the
share of one or other of the survivors under
that subsection is nil.
|
|
| 1992, c. 46,
s. 43
|
136. Sections 28 to 30 of the Act are
replaced by the following:
|
|
| Allowances
paid to
children
|
28. When a child of a contributor is entitled
to an annual allowance or other amount under
this Act, payment of it shall, if the child is less
than eighteen years of age, be made to the
person having custody and control of the
child, or, if there is no person having custody
and control of the child, to the person whom
the Minister may direct.
|
|
| Person
considered to
be the
survivor
|
29. (1) For the purposes of this Act, when a
person establishes that he or she was
cohabiting in a relationship of a conjugal
nature with the contributor for at least one year
immediately before the death of the
contributor, the person is considered to be the
survivor of the contributor.
|
|
| Person
considered to
be married
|
(2) For the purposes of this Act, when a
contributor dies and, at the time of death, the
contributor was married to a person with
whom the contributor had been cohabiting in
a relationship of a conjugal nature for a period
immediately before the marriage, that person
is considered to have become married to the
contributor on the day established as being the
day on which the cohabitation began.
|
|
| When
survivor not
to receive
annual
allowance -
waiver
|
(3) A survivor is not entitled to receive an
annual allowance if the survivor makes an
irrevocable waiver under subsection (4).
|
|
| Permitted
waivers
|
(4) A survivor may make an irrevocable
waiver in writing only if it results in
|
|
|
|
(a) an increase in the allowance payable to
a child under paragraph 25(1)(b); or
|
|
|
|
(b) a benefit being paid under any of
sections 38 to 40.
|
|
| Time for
waiver
|
(5) A waiver must be made no later than
three months after the survivor is notified of
his or her entitlement to an allowance and
takes effect as of the date of the death of the
contributor.
|
|
| When
survivor not
to receive
benefits -
criminal
responsibility
for death
|
(6) A survivor is not entitled to receive any
benefit under this Act with respect to the
contributor when the contributor dies and the
survivor is found criminally responsible for
the death.
|
|
| When
survivor not
to receive
annual
allowance -
missing
survivor
|
(7) A survivor is not entitled to receive an
annual allowance when the contributor dies if
it is established to the satisfaction of the
Minister that the survivor cannot be found.
|
|
| Apportionme
nt of
allowance
when two
survivors
|
(8) When an annual allowance is payable
under paragraph 25(1)(a) and there are two
survivors of the contributor, the total amount
of the annual allowance shall be apportioned
so that
|
|
|
|
(a) the survivor referred to in paragraph (a)
of the definition ``survivor'' in subsection
2(1) is entitled to receive the proportion of
the annual allowance that the total of the
number of years that he or she cohabited
with the contributor while married to the
contributor and the number of years that he
or she cohabited with the contributor in a
relationship of a conjugal nature bears to
the total number of years that the
contributor so cohabited with the survivors;
and
|
|
|
|
(b) the survivor referred to in paragraph (b)
of that definition is entitled to receive the
proportion of the annual allowance that the
number of years that he or she cohabited
with the contributor in a relationship of a
conjugal nature bears to the total number of
years that the contributor cohabited with the
survivors, either while married or while in
a relationship of a conjugal nature.
|
|
| Years
|
(9) In determining a number of years for the
purposes of subsection (8), part of a year shall
be counted as a full year if the part is six or
more months and shall be ignored if it is less.
|
|
| Death, etc. of
one of the
survivors
|
(10) When one of the survivors referred to
in subsection (8) dies or is not entitled to
receive a benefit under this Act when the
contributor dies, the portion of the annual
allowance that would have been payable to the
survivor who died or is not entitled shall be
paid to the remaining survivor in addition to
his or her own portion.
|
|
| 1992, c. 46,
s. 44
|
137. Subsection 31(1) of the Act is
replaced by the following:
|
|
| Marriage after
sixty years of
age
|
31. (1) Subject to section 25.1 but
notwithstanding any other provision of this
Act, the survivor of a contributor is not
entitled to an annual allowance in respect of
the contributor under this Part if at the time the
contributor married the survivor or began to
cohabit with the survivor in a relationship of
a conjugal nature, the contributor had attained
the age of sixty years unless, after that time,
the contributor became or continued to be a
contributor.
|
|
|
|
138. Section 32 of the Act is replaced by
the following:
|
|
| Death within
one year after
marriage
|
32. Notwithstanding anything in this Act,
when a contributor dies within one year after
marriage, no annual allowance is payable to
the survivor of the contributor or the children
of that marriage unless it is established to the
satisfaction of the Minister 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 after the
marriage.
|
|
|
|
139. Section 34 of the Act is replaced by
the following:
|
|
| Transitional
|
34. Notwithstanding anything in this Act,
no person is entitled to an allowance under this
Part by virtue of being the survivor of a female
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.
|
|
| 1989, c. 6,
s. 10
|
140. Section 35.1 of the Act is repealed.
|
|
|
|
141. Section 36 of the Act is amended by
adding the following after subsection (3):
|
|
| Garnishment,
Attachment
and Pension
Diversion Act
|
(4) For the purposes of Part II of the
Garnishment, Attachment and Pension
Diversion Act, all survivors within the
meaning of this Act are deemed to be included
in the definition ``recipient'' in subsection
32(1) of that Act.
|
|
|
|
142. (1) The portion of subsection 41(1) of
the Act before paragraph (b) is replaced by
the following:
|
|
| Persons
re-enrolled or
transferred
|
41. (1) If 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 a
contributor under this Part, whatever right or
claim that he or she may have had to that
annuity or pension, in this subsection referred
to as the ``original annuity'', then ceases and
the period of service on which the original
annuity was based may be counted by him or
her as pensionable service for the purposes of
this Part, except that
|
|
|
|
(a) if, on subsequently ceasing to be a
member of the regular force, he or she is not
entitled under this Act to any benefit other
than a return of contributions, the amount so
returned shall not include any amount paid
into the Superannuation Account or the
Canadian Forces Pension Fund to his or her
credit at any time before the time of
re-enrollment in the regular force, and
whatever right or claim that, but for this
subsection, he or she would have had to the
original annuity on subsequently ceasing to
be a member of the regular force shall be
restored to him or her; and
|
|
| 1992, c. 46,
s. 46
|
(2) Subsection 41(3) of the Act is replaced
by the following:
|
|
| Deemed
re-enrolment
|
(3) For the purposes of this Act, a person
who, after having ceased to be required by
subsection 5(1) or (1.01) to contribute to the
Superannuation Account or the Canadian
Forces Pension Fund, is enrolled in or
transferred to the reserve force shall, on the
expiry of any continuous period of full-time
service in the reserve force 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.
|
|
| 1992, c. 46,
s. 46
|
(3) Subsection 41(5) of the Act is replaced
by the following:
|
|
| Payment
|
(5) A person who makes an election under
subsection (4) shall pay into the
Superannuation Account or the Canadian
Forces Pension Fund, 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).
|
|
|
|
143. (1) Subsection 42(1) of the Act is
replaced by the following:
|
|
| Election
|
42. (1) A 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 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 is, subject to subsections (1.1) and
(1.2), an amount equal to the greater of
|
|
|
|
(a) six per cent of the pay authorized to be
paid to the contributor in respect of that
period or any portion of it that was prior to
April 1, 1969 plus
|
|
|
|
(i) in the case of a male contributor, six
and one-half per cent of the pay
authorized to be paid to the contributor in
respect of that period or portion after
March 31, 1969 but before January 1,
2000, or
|
|
|
|
(ii) notwithstanding section 3, in the case
of a female contributor,
|
|
|
|
(A) five per cent of the pay authorized
to be paid to the contributor in respect
of that period or any portion of it after
March 31, 1969 but before February 1,
1976,
|
|
|
|
|
|
|
|
(B) six and one-half per cent of the pay
authorized to be paid to the contributor
in respect of that period or any portion
of it after February 1, 1976 but before
January 1, 2000,
|
|
|
|
minus, in respect of any period of service or
portion after 1965 but before January 1,
2000, an amount equal to the amount the
contributor would have been required to
contribute under the Canada Pension Plan
in respect of the salary of the contributor
during that period of service if that salary
were the total amount of the income of the
contributor for that period from
pensionable employment as defined in that
Act, and
|
|
|
|
|
|
|
|
(i) any amount withheld under
regulations made pursuant to the
National Defence Act from his or her pay
in respect of that period,
|
|
|
|
(ii) any amount paid to the contributor as
a return of contributions under this Act in
respect of that period, and
|
|
|
|
|
|
|
|
(A) twenty-four twenty-fourths of any
gratuity paid to the contributor under
the regulations referred to in
subparagraph (i) in respect of that
period if the contributor becomes a
contributor before the end of the
month next following the month in
which that period of service
terminated,
|
|
|
|
(B) twenty-three twenty-fourths of the
gratuity if the contributor becomes a
contributor in the second month
following the month in which that
period of service terminated,
|
|
|
|
(C) twenty-two twenty-fourths of the
gratuity if the contributor becomes a
contributor in the third month
following the month in which that
period of service terminated,
|
|