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Her Excellency the Governor General recommends to the House of
Commons the appropriation of public revenue under the circumstances,
in the manner and for the purposes set out in a measure entitled ``An Act
to amend the Canadian Forces Superannuation Act and to make
consequential amendments to other Acts''.
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This enactment makes changes to the pension benefit scheme
provided under the Canadian Forces Superannuation Act (the ``Act'').
The key features of the revised scheme are: reduction of the minimum
period for qualifying for a pension to two years; tying benefit eligibility
to years of pensionable service rather than completion of a period of
engagement in the Canadian Forces; and the providing of an immediate
pension to a person who has completed twenty-five years of paid
service in the Canadian Forces and has at least two years of pensionable
service.
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It provides regulation-making authority to adapt the provisions of
the Act so as to apply it to prescribed members of the reserve force and
to deal with other matters, such as elective service, that are presently
provided for in the Act.
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It consolidates a number of the regulation-making powers in the Act
and makes certain structural improvements to the Act, such as moving
general provisions that are presently in Part I of the Act to Part IV and
making those provisions applicable to the whole Act.
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The enactment contains transitional provisions and makes
consequential amendments to other Acts, principally the Public Service
Superannuation Act and the Royal Canadian Mounted Police
Superannuation Act.
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Clause 1: (1) The definitions ``intermediate
engagement'', ``retirement age'' and ``short
engagement'' in subsection 2(1) read as follows:
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``intermediate engagement'' means a fixed period of service of a
member of the regular force of such duration as is prescribed by
regulation;
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``retirement age'', as applied to any rank of contributor, means such age
as is fixed by the regulations made under the National Defence Act
as the retirement age applicable to that rank;
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``short engagement'' means a fixed period of service of a member of the
regular force as an officer, other than as a subordinate officer, of such
duration shorter than an intermediate engagement as is prescribed by
regulation;
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(2) New.
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Clause 2: New.
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Clause 3: The relevant portion of subsection 5(5)
reads as follows:
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(5) For the purpose of subsections (2) to (4), ``other pensionable
service'' means years of service giving rise to a superannuation or
pension benefit of a kind specified in the regulations payable
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Clause 4: (1) and (2) The relevant portion of section
6 reads as follows:
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6. Subject to this Act, the following service may be counted by a
contributor as pensionable service for the purposes of this Act, namely,
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(a) non-elective service, comprising,
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(b) elective service, comprising,
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(i) in the case of a contributor who, immediately before March 1,
1960, was a contributor under Part V of the former Act,
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(A) any period of service for which he elected under that Part
to pay, and
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(B) any period of service for which he might have elected,
under the provisions of that Part in force immediately before
March 1, 1960, to pay, if he elects, within the time prescribed
by those provisions, to pay for that service, and
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(ii) in the case of any contributor,
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(A) any period of service during which he was employed in the
Public Service on a full-time basis and was in receipt of salary,
if he elects, within one year of becoming a contributor under
this Act, to pay for that service, and any period of service with
any board, commission, corporation or portion of the public
service of Canada that is added to Schedule I to the Public
Service Superannuation Act on or after March 1, 1960, during
which he was employed on a full-time basis and was in receipt
of salary, if he elects, within one year of such addition, to pay
for that service,
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(B) any period of service as a member of the Royal Canadian
Mounted Police, if he elects, within one year of becoming a
contributor under this Act, to pay for that service,
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(C) any period of service on active service during time of war
in the naval, army or air forces of Her Majesty raised by
Canada, if he elects, within one year of becoming a contributor
under this Act, to pay for that service,
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(D) any period of service in the Canadian Army Special Force
established by Order in Council P.C. 3860 of August 7, 1950
made under the National Defence Act, if he elects, within one
year of becoming a contributor under this Act, to pay for that
service,
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(E) any period of full-time service during time of war between
such dates as are fixed by the regulations in the naval, army or
air forces of Her Majesty other than those raised by Canada,
if he elects, within one year of becoming a contributor under
this Act, to pay for that service,
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(F) any period of full-time service during time of war or
otherwise in the permanent naval, army or air forces of Her
Majesty other than those raised by Canada, except any such
service that may be counted by him under clause (E), if he
elects, within one year of becoming a contributor under this
Act, to pay for that service,
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(G) any continuous period of full-time service of three months
or more in the Canadian Forces or in the naval, army or air
forces of Her Majesty raised by Canada, other than the regular
force, if he elects, within one year of becoming a contributor
under this Act, to pay for that service,
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(H) one-fourth of any period of service in the Canadian Forces
or in the naval, army or air forces of Her Majesty raised by
Canada, other than the regular force, during which he was
liable to be called out for periodic training or duty by the
Governor in Council otherwise than during an emergency,
except any such service that may be counted by him under
clause (C) or (G), if he elects, within one year of becoming a
contributor under this Act, to pay for that service,
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(I) any period of service that may be counted by him as
pensionable service pursuant to section 18 of the Canadian
Forces Superannuation Act, chapter C-9 of the Revised
Statutes of Canada, 1970, or section 42 or sections 43 to 48 of
this Act,
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(J) any period of service in respect of which he was entitled to
be paid a return of contributions or other lump sum payment
under this Act or Part V of the former Act, if he elects, within
one year of subsequently becoming a contributor under this
Act, to pay for that service,
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(K) any period of service described in this paragraph for which
he might have elected, under this Act, Part V of the former Act,
the Civil Service Superannuation Act, the Public Service
Superannuation Act, the Royal Canadian Mounted Police
Superannuation Act or any order in council made under The
Canadian Forces Act, 1950, as amended by the Canadian
Forces Act, 1954, to pay, but for which he failed so to elect
within the time prescribed therefor, if he elects, at any time
before he ceases to be a member of the regular force, to pay for
that service, and
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(L) any period of service in respect of which the contributor
makes an election under subsection 6.1(1), if the contributor
elects, at any time before the contributor ceases to be a
member of the regular force, to pay for that service.
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Clause 5: Sections 9.1 to 9.3 are new. Sections 6.1 to
9 read as follows:
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6.1 (1) Subject to subsection (3), where, under any regulations made
under paragraph 50(c), a contributor is required to count as pensionable
service for the purposes of this Act a period of service that exceeds three
months, the contributor may, notwithstanding those regulations, elect,
at the time and in the manner prescribed by the regulations made under
paragraph 50.1(1)(b), not to count as pensionable service that portion
of the period that is in excess of three months.
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(2) Notwithstanding section 5, a contributor who makes an election
under subsection (1) is not required to contribute to the Superannuation
Account or the Canadian Forces Pension Fund under that section in
respect of the portion of the period to which the election relates.
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(3) A contributor is not entitled to make an election under subsection
(1) if
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(a) the period of service referred to in that subsection ended before
the day on which that subsection comes into force; and
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(b) the contributor has, before that day, made all of the contributions
that are required to be made by the contributor to the Superannuation
Account in respect of that period.
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(4) A contributor who makes an election under subsection (1) in
respect of a period of service that ended before the day on which that
subsection comes into force and who has, before that day, made some
but not all of the contributions that are required to be made by the
contributor to the Superannuation Account in respect of that period
shall, at the time the election is made, cease to be required to make any
further contributions to the Superannuation Account in respect of that
period and shall count as pensionable service for the purposes of this
Act such portion of that period as is prescribed by the regulations.
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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:
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(a) in respect of any period specified in clause 6(b)(i)(A), any
amount that he would have been required to pay under Part V of the
former Act had that Part continued in force;
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(b) in respect of any period specified in clause 6(b)(i)(B), any
amount that he would have been required to pay under the provisions
of Part V of the former Act in force immediately before March 1,
1960;
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(c) in respect of any period specified in clause 6(b)(ii)(A) or (B), an
amount equal to the amount that he or she would have been required
to contribute had he or she, during that period, been required to
contribute
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(i) if that period or any portion of it was before 1966, in the
manner and at the rate set forth in subsection 5(1) as it read on
December 31, 1965, in respect of that period or portion,
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(ii) if that period or any portion of it was after 1965 but before
April 1, 1969, in the manner and at the rate set forth in subsection
5(1) as it read immediately before April 1, 1969, in respect of that
period or portion,
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(iii) if that period or any portion of it was after March 31, 1969 but
before January 1, 2000, in the manner and at the rates set forth in
subsection 5(1), as it reads on December 31, 1999, in respect of
that period or portion,
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(iv) if that period or any portion of it was after December 31, 1999
but before January 1, 2004, in the manner and at the rates set out
in subsection 5(1), in respect of that period or portion, and
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(v) if that period or any portion of it was after December 31, 2003,
in the manner and at the rates determined under subsection
5(1.01), in respect of that period or portion,
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in respect of pay equal to the pay authorized to be paid to him or her
on the most recent occasion on which he or she became a contributor
under this Act, together with interest;
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(d) in respect of any period specified in clause 6(b)(ii)(C) or (D), an
amount equal to the amount that he or she would have been required
to contribute had he or she, during that period, been required to
contribute
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(i) if that period or any portion of it was before 1966, in the
manner and at the rate set forth in subsection 5(1) as it read on
December 31, 1965, in respect of that period or portion,
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(ii) if that period or any portion of it was after 1965 but before
April 1, 1969, in the manner and at the rate set forth in subsection
5(1) as it read immediately prior to April 1, 1969, in respect of that
period or portion,
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(iii) if that period or any portion of it was after March 31, 1969 but
before January 1, 2000, in the manner and at the rates set forth in
subsection 5(1) as it reads on December 31, 1999, in respect of
that period or portion,
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(iv) if that period or any portion of it was after December 31, 1999
but before January 1, 2004, in the manner and at the rates set out
in subsection 5(1), in respect of that period or portion, and
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(v) if that period or any portion of it was after December 31, 2003,
in the manner and at the rates determined under subsection
5(1.01), in respect of that period or portion,
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in respect of pay equal to the pay authorized to be paid to him or her
during that period, together with interest;
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(e) in respect of any period specified in clause 6(b)(ii)(E), an amount
equal to the amount that he would have been required to contribute
had he, during that period, been required to contribute in the manner
and at the rate set forth in subsection 5(1) as it read on December 31,
1965, in respect of pay on a full-time basis at the rates in effect during
that period for the rank or ranks in the Canadian Forces
corresponding to the rank or ranks held by him during that period,
together with interest;
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(f) in respect of any period specified in clause 6(b)(ii)(F), an amount
equal to two and two-thirds times an amount determined as
described in paragraph (e), together with interest;
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(g) in respect of any period specified in clause 6(b)(ii)(G), an amount
equal to the amount that he or she would have been required to
contribute had he or she, during that period, been required to
contribute
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(i) if that period or any portion of it was before 1966, in the
manner and at the rate set forth in subsection 5(1) as it read on
December 31, 1965, in respect of that period or portion,
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(ii) if that period or any portion of it was after 1965 but before
April 1, 1969, in the manner and at the rate set forth in subsection
5(1) as it read immediately before April 1, 1969, in respect of that
period or portion,
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(iii) if that period or any portion of it was after March 31, 1969 but
before January 1, 2000, in the manner and at the rates set forth in
subsection 5(1), as it reads on December 31, 1999, in respect of
that period or portion,
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(iv) if that period or any portion of it was after December 31, 1999
but before January 1, 2004, in the manner and at the rates set out
in subsection 5(1), in respect of that period or portion, and
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(v) if that period or any portion of it was after December 31, 2003,
in the manner and at the rates determined under subsection
5(1.01), in respect of that period or portion,
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in respect of pay on a full-time basis at the rates in effect during those
periods for the rank or ranks in the Canadian Forces corresponding
to the rank or ranks held by him or her during that period, together
with interest;
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(h) in respect of any period specified in clause 6(b)(ii)(H), an amount
equal to one-fourth of an amount determined as described in
paragraph (g), together with interest;
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(i) notwithstanding anything in paragraph (c), in respect of any
period described in clause 6(b)(ii)(I), such amount as is required by
section 18 of the Canadian Forces Superannuation Act, chapter C-9
of the Revised Statutes of Canada, 1970, or section 42 or sections 43
to 48 of this Act to be paid by him therefor;
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(j) notwithstanding anything in paragraphs (a) to (i), in respect of any
period described in clause 6(b)(ii)(J), an amount equal to the amount
of the return of contributions or other lump sum payment referred to
in that clause plus the capitalized value, as of the time of the making
of that payment to him, of such amounts by way of instalments of the
amount required by this Act or Part V of the former Act to be paid
by him in respect of that period as were payable by him before the
time of the making of that payment to him and remained unpaid by
him at that time, together with simple interest at four per cent per
annum from that time until the time of the election;
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(k) notwithstanding anything in this subsection, in respect of any
period described in clause 6(b)(ii)(K), an amount equal to the
amount that he would have been required to pay if he had elected
under this Act, within the time prescribed for the making of the
election, to pay for that period, and if, during that period, the rate of
pay authorized to be paid to him had been equal to the rate of pay so
authorized at the time when he made the election, together with
interest; and
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(l) in respect of any period specified in clause 6(b)(ii)(L), such
amount as is determined in accordance with the regulations.
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(2) In this section, unless otherwise specified, ``interest'' means
simple interest at four per cent per annum from the middle of the fiscal
year in which the contributions would have been made, had the
contributor been required to make those contributions during the period
for which he elected to pay, until the time of the election.
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8. (1) Every election made by a contributor under this Part shall be
made by him while a member of the regular force and shall be evidenced
in writing, in the form prescribed by the regulations, and witnessed, and
the original thereof shall be forwarded to a person designated by the
Minister for the purpose, within the time prescribed by this Act for the
making of the election or, in the case of an election that may be made
by the contributor at any time before he ceases to be a member of the
regular force, within one month from the time of the making of the
election.
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(2) An election under this Part is void in so far as it is
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(a) an election to pay for any period of service described in any of
clauses 6(b)(ii)(A) to (H) that the elector is entitled to count for the
purposes of any superannuation or pension benefit of a kind
specified in the regulations, otherwise than under the provisions of
this Act;
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(b) an election to pay for any period of service described in clause
6(b)(ii)(K) or (L) or an election under subsection 18(2) of the
Canadian Forces Superannuation Act, chapter C-9 of the Revised
Statutes of Canada, 1970, unless the elector has passed a medical
examination, as prescribed by the regulations, within such time
immediately before or after the making of the election as is
prescribed by the regulations; or
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(c) an election to pay for any continuous period of full-time service
in the reserve force of one year by a person who became a contributor
by virtue of subsection 41(3), unless the person has elected under
subsection 41(4) to repay that part of the annuity or pension, as
during that period, the person was entitled to receive under this Act
or the former Act.
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(3) A contributor who is entitled under this Part to elect to pay for a
period of service is entitled to elect to pay for part only of that period but
only that part which is most recent in point of time.
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(4) An election under this Part may be amended by the elector, within
the time prescribed by this Act for the making of the election, by
increasing the period or periods of service for which he elects to pay,
and is otherwise irrevocable except under such circumstances and on
such terms and conditions, including payment by the elector to Her
Majesty of such amount in respect of any benefit accruing to the elector
during the subsistence of the election, as a consequence of his having
so elected, as is prescribed by the regulations.
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8.1 When an election is made to count as pensionable service a
period of service specified in clause 6(b)(ii)(L), (M) or (N), section 8
applies in the manner and to the extent set out in the regulations.
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9. (1) Subject to this section, any amount required by subsection 7(1)
to be paid by a contributor in respect of any period of service for which
he has elected to pay shall be paid by him into the Superannuation
Account
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(a) in a lump sum, at the time of making the election, or
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(b) in instalments, on such terms and computed on such bases as to
mortality and interest as are prescribed by the regulations,
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at his option.
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(1.1) For the purposes of subsection (1), an amount required to be
paid by a contributor pursuant to an election made after March 31, 2000
shall be paid into the Canadian Forces Pension Fund.
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(2) Where a contributor who has elected under this Act or Part V of
the former Act to pay for any period of service and has undertaken to
pay for that period by instalments, ceases to be a member of the regular
force before all the instalments have been paid, the unpaid instalments
may be reserved, in accordance with the regulations, from any amount
payable to him by Her Majesty including any annuity or other benefit
payable to him under this Act, until such time as all the instalments have
been paid or the contributor dies, whichever occurs first.
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(3) Nothing in this Act shall be held to affect any right, privilege,
obligation or liability that a person who elected to become a contributor
under Part V of the former Act had under subsection 56(2) of that Act,
immediately before March 1, 1960, but a contributor may, at any time
before ceasing to be a member of the regular force, elect to surrender
any right had by him under subsection 56(2) of that Act to pay for any
period of service described therein in the manner authorized by that
subsection, whereupon he is subject to subsections (1) and (2) of this
section in all respects as though he had elected under this Act, at the time
of the surrender of such right, to pay for that period.
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(4) When any amount payable by a contributor into the
Superannuation Account or the Canadian Forces Pension Fund by
reservation from pay and allowances or otherwise has become due, but
remains unpaid at the time of 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 survivor or children of the contributor, without prejudice to
any other recourse available to Her Majesty with respect to the recovery
of it, and any amounts so recovered shall be credited to the
Superannuation Account or paid into the Canadian Forces Pension
Fund and shall be deemed, for the purposes of the definition ``return of
contributions'' in section 10, to have been paid into that Account or
Fund by the contributor.
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(5) Where any amount has been paid in error under this Part or Part
III on account of any annuity, annual allowance or supplementary
benefit, the Minister may retain by way of deduction from any
subsequent payment of that annuity, allowance or supplementary
benefit, in the manner prescribed by regulation, an amount equal to the
amount paid in error, without prejudice to any other recourse available
to Her Majesty with respect to the recovery thereof.
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Clause 6: The heading before section 10 reads as
follows:
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Clause 7: (1) The relevant portion of section 10 reads
as follows:
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10. In this Act,
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(2) The definitions ``cash termination allowance'' and
``recipient'' in section 10 read as follows:
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``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 or her at the time he or she ceases to be a member of the
regular force, minus an amount equal to the amount by which
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(a) the total amount the contributor would have been required to
contribute to the Superannuation Account or the Canadian Forces
Pension Fund up to the time he or she ceases to be a member of
the regular force, other than interest or charges for payments by
instalments, in respect of service after 1965, if he or she had
contributed on the basis of the rate set forth in subsection 5(1) as
it read on December 31, 1965,
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(b) the total amount the contributor was required to contribute to
the Superannuation Account or the Canadian Forces Pension
Fund up to the time he or she ceases to be a member of the regular
force, other than interest or charges for payments by instalments,
in respect of service after 1965;
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``recipient'' means a person to whom any amount is or is about to
become payable under this Part;
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(3) New.
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Clause 8: Subsection 11(1) reads as follows:
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11. (1) Where an annuity becomes payable under this Part to a
contributor, it shall, subject to the regulations, be paid in equal monthly
instalments in arrears and shall continue, subject to this Part, during the
lifetime of the contributor and thereafter until the end of the month
during which he dies, and any amount in arrears thereof that remains
unpaid at any time after his death shall be paid as provided in section 26,
in respect of a return of contributions.
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Clause 9: Section 12 reads as follows:
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12. Where, under any of sections 16 to 21, a contributor is entitled
to a benefit therein specified at his option, the option may be revoked
and a new option exercised by the contributor, under such
circumstances and on such terms and conditions as the Governor in
Council by regulation prescribes.
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Clause 10: The relevant portion of section 13 reads as
follows:
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13. For the purposes of the definition ``return of contributions'' in
section 10, interest shall be calculated in the manner that the regulations
provide and on the balances that are determined in accordance with the
regulations,
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(b) at the rates established in the regulations made under paragraph
50.1(1)(d.3) compounded quarterly, for any period beginning on or
after January 1, 2001.
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Clause 11: Section 14 reads as follows:
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14. Subject to Part II of the Garnishment, Attachment and Pension
Diversion Act and to the Pension Benefits Division Act,
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(a) a benefit under this Part, Part I.1 or Part III is not capable of being
assigned, charged, anticipated or given as security and any
transaction that purports to assign, charge, anticipate or give as
security any such benefit is null and void;
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(b) a benefit to which a contributor, survivor or child is entitled under
this Part, Part I.1 or Part III is not capable of being surrendered or
commuted during the lifetime of that person except under section
24.1 or subsection 29(3) or under regulations made under section
59.1, and any other transaction that purports to so surrender or
commute any such benefit is null and void; and
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(c) a benefit under this Part, Part I.1 or Part III is exempt from
attachment, seizure and execution, either at law or in equity.
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Clause 12: New.
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Clause 13: (1) and (2) Subsections 15(1) and (2) read
as follows:
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15. (1) The amount of any annuity to which a contributor may
become entitled under this Act is an amount equal to the aggregate of
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(i) the number of years of pensionable service to the credit of the
contributor occurring in the period preceding the day on which
this subsection comes into force, not exceeding thirty-five,
divided by fifty,
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(ii) the average annual pay received by the contributor during any
five-year period of pensionable service selected by or on behalf
of the contributor, or during any period so selected consisting of
consecutive periods of pensionable service totalling five years, or
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(iii) in the case of a contributor who has to the contributor's credit
less than five years of pensionable service, the average annual
pay received by the contributor during the period of pensionable
service to the contributor's credit, and
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(i) the number of years of pensionable service to the credit of the
contributor occurring in the period on and after the day on which
this subsection comes into force, not exceeding thirty-five years
less the number of years of pensionable service to the credit of the
contributor under subparagraph (a)(i), divided by fifty,
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multiplied by the lesser of
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(ii) the average annual pay received by the contributor during the
period referred to in subparagraph (a)(ii) or (iii), as applicable,
and
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(iii) the annual rate of pay that is fixed by the regulations made
under paragraph 50.1(1)(a), or that may be determined in the
manner prescribed by those regulations, and in force on the day
on which the contributor most recently ceased to be a member of
the regular force.
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(2) Notwithstanding subsection (1), unless the Minister is satisfied
that a contributor
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(a) has not reached the age of sixty-five years, and
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(b) has not become entitled to a disability pension payable under
paragraph 44(1)(b) of the Canada Pension Plan or a provision of a
provincial pension plan similar thereto,
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there shall be deducted from the amount of any annuity to which that
contributor is entitled under this Act an amount equal to thirty-five per
cent of
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(c) the average annual pay received by the contributor during the
period of pensionable service described in subsection (1) applicable
to him, not exceeding his Average Maximum Pensionable Earnings,
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multiplied by
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(d) the number of years of pensionable service after 1965 or after he
has attained the age of eighteen years, whichever is the later, to the
credit of the contributor, not exceeding thirty-five, divided by fifty.
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(3) Subsection 15(4) reads as follows:
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(4) For the purposes of this section,
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(a) a person who has to his credit pensionable service that includes
any period described in any of clauses 6(b)(ii)(A) to (H) shall be
deemed to have received during that period pay at a rate equal to the
rate of pay on the basis of which the amount required by this Act to
be paid by him for that period of service was determined.
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Clause 14: The heading before section 16 and sections
16 to 24 read as follows:
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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:
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(a) if he has served in the regular force for three years or less, he is
entitled to a return of contributions;
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(b) if he has served in the regular force for more than three years but
less than ten years, he is entitled to
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(i) a return of contributions, or
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(ii) a cash termination allowance,
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whichever is the greater; and
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(c) if he has served in the regular force for ten or more years, he is
entitled to an immediate annuity.
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17. (1) A contributor who
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(a) has not reached retirement age,
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(b) is not serving for an indefinite period of service,
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(c) ceases to be a member of the regular force after having completed
an intermediate engagement, and
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(d) has served in the regular force for at least twenty years,
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is entitled to an immediate annuity.
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(2) A contributor who
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(a) has not reached retirement age,
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(b) is not serving on an intermediate engagement or for an indefinite
period of service,
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(c) ceases to be a member of the regular force after having completed
a short engagement, and
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(d) has served in the regular force for less than twenty years,
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is entitled
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(e) if he has served in the regular force, other than as a subordinate
officer, for ten or more years, at his option, to a return of
contributions or a deferred annuity, or
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(f) in any other case, to a return of contributions.
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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:
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(a) if he has served in the regular force for less than ten years, he is
entitled to
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(i) a return of contributions, or
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(ii) a cash termination allowance,
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whichever is the greater; and
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(b) if he has served in the regular force for ten or more years, he is
entitled to an immediate annuity.
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(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:
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(a) if he has served in the regular force for three years or less, he is
entitled to a return of contributions;
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(b) if he has served in the regular force for more than three years but
less than ten years, he is entitled to
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(i) a return of contributions, or
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(ii) a cash termination allowance,
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whichever is the greater;
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(c) if he has served in the regular force for ten or more years but less
than twenty years, he is entitled, at his option, to
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(i) a return of contributions,
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(ii) a deferred annuity, or
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(iii) with the consent of the Minister, an immediate annuity
reduced until such time as he reaches sixty-five years of age but
not thereafter, by five per cent for each full year not exceeding six
by which
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(A) the period of his service in the regular force is less than
twenty years, or
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(B) his age at the time of his retirement is less than the
retirement age applicable to his rank,
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whichever is the lesser; and
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(d) if he has served in the regular force for twenty or more years, he
is entitled to an immediate annuity.
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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:
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(a) if he has served in the regular force for less than ten years, he is
entitled to a return of contributions;
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(b) if he has served in the regular force for ten or more years but less
than twenty years, he is entitled, at his option, to
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(i) a return of contributions, or
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(c) if he has served in the regular force for twenty or more years but
less than twenty-five years, he is entitled,
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(i) in the case of an officer, to an immediate annuity reduced by
five per cent for each full year by which his age at the time of his
retirement is less than the retirement age applicable to his rank,
or
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(ii) in the case of a contributor other than an officer, to an
immediate annuity reduced by five per cent for each full year by
which
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(A) the period of his service in the regular force is less than
twenty-five years, or
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(B) his age at the time of his retirement is less than the
retirement age applicable to his rank,
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whichever is the lesser; and
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(d) if he has served in the regular force for twenty-five or more years,
he is entitled
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(i) in the case of an officer, to an immediate annuity reduced by
five per cent for each full year by which his age at the time of his
retirement is less than the retirement age applicable to his rank,
or
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(ii) in the case of a contributor other than an officer, to an
immediate annuity.
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(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.
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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.
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21. (1) Notwithstanding anything in sections 16 to 20, 22 and 23, a
contributor who ceases to be a member of the regular force for any
reason, having been immediately before he ceased to be a member of
the regular force a person appointed or enrolled as an officer for a fixed
period of service, other than an intermediate engagement or a short
engagement, who became so appointed or enrolled on or after March 1,
1960, is entitled only to
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(a) a return of contributions, or
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(b) a cash termination allowance,
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whichever is the greater, unless at the time he became so appointed or
enrolled he was 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.
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(2) Subsection (1) does not apply to any person who on ceasing to
be a member of the regular force would not, but for that subsection, have
been entitled under this Act to any benefit other than a return of
contributions.
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22. For the purposes of sections 16 to 21 and 23,
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(a) an officer who is retired from the regular force by reason of the
expiration or anticipated expiration of a fixed period of service, other
than an officer who ceases to be a member of the regular force on
completion of an intermediate engagement or a short engagement,
shall be deemed to have retired from the regular force
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(i) compulsorily, to promote economy or efficiency,
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(A) if he did not accept an offer made to him for a further fixed
period of service, including an intermediate engagement or a
short engagement, in the regular force, or
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(B) if he offered to accept a commission for an indefinite
period of service in the regular force and his offer was not
accepted, and
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(ii) voluntarily, if he was offered and did not accept a commission
for an indefinite period of service in the regular force; and
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(b) a contributor other than an officer who is retired from the regular
force on the expiration of a period of engagement shall be deemed
to have retired from the regular force
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(i) compulsorily, to promote economy or efficiency, if he offered
to re-engage in the regular force but his offer was not accepted,
and
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(ii) voluntarily, if he did not accept an offer made to him to
re-engage in the regular force.
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23. (1) For the purposes of subsection 18(1) and subparagraphs
18(2)(c)(ii) and (iii) and paragraph 18(2)(d), there shall be included in
computing the length of service of a contributor in the regular force,
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(a) any period of service described in clause 6(b)(ii)(C) or (D), and
any period of service described in clause 6(b)(ii)(G) in a theatre of
active operations as defined by the regulations, that the contributor
was entitled to count as pensionable service for the purposes of this
Act; and
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(b) any period of service that he was entitled to count as pensionable
service pursuant to section 43.
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(2) For the purposes of this section and sections 16 to 22, there shall
not be included in computing the length of service of a contributor in the
regular force any period of service in respect of which he was paid a
return of contributions or other lump sum payment under this Part or
Part V of the former Act and for which he did not subsequently elect to
pay.
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(3) A contributor may exercise his option in favour of a benefit under
sections 16 to 22 at any time within the period commencing one year
before such time as he becomes entitled thereto and ending one year
after the time he became so entitled.
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(4) Where a contributor
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(a) fails to exercise any option under sections 16 to 22 within the
period described in subsection (3), he shall be deemed to have
exercised it in favour of a deferred annuity; and
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(b) becomes a contributor under the Public Service Superannuation
Act or the Royal Canadian Mounted Police Superannuation Act
without having exercised or been deemed to have exercised any
option under this section and sections 16 to 22, he shall be deemed
to have exercised his option immediately before becoming a
contributor under that Act in favour of a deferred annuity.
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24. (1) A contributor who, not having reached sixty years of age but
having become entitled under this Part to a deferred annuity, becomes
entitled to a disability pension under the Canada Pension Plan or a
provincial pension plan ceases to be entitled to that deferred annuity and
becomes entitled to an immediate annuity.
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(2) A contributor who, not having reached sixty years of age but
having become entitled under subsection (1) to an immediate annuity,
has ceased to be entitled to a disability pension under the Canada
Pension Plan or a provincial pension plan ceases to be entitled to that
immediate annuity and becomes entitled to a deferred annuity.
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Clause 15: Sections 25 and 25.1 read as follows:
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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``:
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(a) in the case of a survivor, an immediate annual allowance equal
to the basic allowance, and
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(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,
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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.
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(2) Where, in computing the allowances to which the children of a
contributor are entitled under subsection (1), it is determined that there
are more than four children of the contributor entitled to an allowance,
the total amount of the allowances shall be apportioned among the
children in such shares as the Minister deems just and proper under the
circumstances.
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(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.
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(4) For the purposes of subsections (1) and (3), ``child'' means a
child of the contributor who
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(a) is less than eighteen years of age; or
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(b) is eighteen or more years of age but less than twenty-five years
of age, and is in full-time attendance at a school or university, having
been in such attendance substantially without interruption since the
child reached eighteen years of age or the contributor died,
whichever occurred later.
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(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
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(a) a return of contributions, or
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(b) 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 of his death,
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whichever is the greater.
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(6) In computing the length of service of a contributor in the regular
force for the purposes of this section, there shall be included any period
of service described in paragraphs 23(1)(a) and (b) but there shall not
be included any period of service described in subsection 23(2).
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25.1 (1) Where a contributor who is entitled to an annuity under this
Act has a spouse and the spouse would not be entitled to an immediate
annual allowance under any other provision of this Act in the event of
the contributor's death, the contributor may, subject to the regulations,
elect to reduce the amount of the annuity to which the contributor is
entitled in order that the spouse could become entitled to an immediate
annual allowance under subsection (3).
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(2) If a contributor makes an election under subsection (1), the
amount of the annuity to which the contributor is entitled shall be
reduced in accordance with the regulations but the actuarial present
value of both the reduced annuity and the immediate annual allowance
to which the spouse could become entitled under subsection (3) may not
be less than the actuarial present value of the annuity to which the
contributor is entitled immediately before the reduction is made.
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(3) Where a contributor who has made an election under subsection
(1) dies and the election is not deemed to be revoked under subsection
(4), the person, if any, who was the spouse of the contributor both at the
time of the election and at the time of death is entitled to an immediate
annual allowance in an amount determined in accordance with the
election and the regulations.
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(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.
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(5) Section 29 does not apply in respect of a person referred to in
subsection (3).
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Clause 16: The heading before section 26 reads as
follows:
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Clause 17: The relevant portion of section 26 reads as
follows:
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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
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Clause 18: Section 28 reads as follows:
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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.
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Clause 19: The heading before section 36 and sections
36 and 37 read as follows:
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36. (1) When any court in Canada of competent jurisdiction has
made an order requiring a recipient to pay financial support, amounts
payable to the recipient under this Part or Part III are subject to being
diverted to the person named in the order in accordance with Part II of
the Garnishment, Attachment and Pension Diversion Act.
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(2) Where, for any reason, a recipient is unable to manage the
recipient's own affairs, or where the recipient is incapable of managing
the recipient's own affairs and there is no person entitled by law to act
as the recipient's committee, the Receiver General may pay to any
person designated by the Minister to receive payment on behalf of the
recipient any amount that is payable to the recipient under this Part or
Part III.
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(3) For the purposes of this Part and Part III, any payment made by
the Receiver General pursuant to subsection (1) or (2) is deemed to be
a payment to the recipient in respect of whom the payment was made.
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37. (1) Where a contributor or a person to whom any benefit has
become payable under this Act or the former Act has, either before or
after the coming into force of this subsection, disappeared under
circumstances that, in the opinion of the Minister, raise beyond a
reasonable doubt a presumption that the person is dead, the Minister
may determine the date for the purposes of this Act and the former Act
on which that person's death is presumed to have occurred, and
thereupon that person is deemed for all purposes of this Act and the
former Act to have died on that date.
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(2) If, after the date of a person's death is determined by the Minister
under subsection (1), new information or evidence is received by the
Minister that the date of death is different, the Minister may determine
a different date of death, in which case the person is deemed for all
purposes of this Act and the former Act to have died on that different
date.
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Clause 20: Section 40 reads as follows:
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40. Where, on the death of a contributor who, on ceasing to be a
member of the Canadian Forces, was entitled to an immediate annuity
from which a deduction had been made pursuant to subsection 15(2),
there is no person to whom an allowance provided in this Act may be
paid, or where the persons to whom such 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 an amount calculated in respect
of that contributor in accordance with the definition ``cash termination
allowance'' in section 10 exceeds the aggregate of all amounts paid to
those persons and to the contributor under this Part or Part V of the
former Act shall be paid
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(a) as provided in section 38 for amounts payable under that section,
if the contributor was not a member of the regular force on or after
December 20, 1975; or
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(b) as provided in section 39 for amounts payable under that section,
if the contributor was a member of the regular force on or after
December 20, 1975.
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Clause 21: The headings before section 41 and
sections 41 to 48 read as follows:
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Former Members of the Regular Force
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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
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(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
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(b) if, on subsequently ceasing to be a member of the regular force,
he is entitled under this Act to an annuity the capitalized value of
which is less than the capitalized value of the original annuity, in lieu
of any other benefit under this Act whatever right or claim that, but
for this subsection, he would have had to the original annuity on
subsequently ceasing to be a member of the regular force shall
thereupon be restored to him, and there shall be paid to him an
amount equal to his contributions under this Act made in respect of
the period of his service in the regular force after the time of his
re-enrollment.
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(2) For the purposes of this Act, a person who, before the day on
which this subsection comes into force, 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 and who, after having
become so entitled and before that day, 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 before the day on
which this subsection comes into force, be deemed to have been
re-enrolled in the regular force at the commencement of that period,
and, in any such case, section 5 shall be deemed to have applied in
respect of that period but nothing in this section shall be held to require
the repayment by the person of such part of that annuity or pension, as
during that period, the person was entitled to receive under this Act or
the former Act.
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(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.
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(4) A person who becomes a contributor by virtue of subsection (3)
and who was in receipt of an annuity under this Act or a pension under
Part V of the former Act before so becoming a contributor may, within
one year after so becoming a contributor and in the manner prescribed
by the regulations, elect to repay that part of the annuity or pension, as
during the period described in that subsection, the person was entitled
to receive under this Act or the former Act.
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(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).
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Members of the Regular Force, Enrolled for a Fixed Period of
Service
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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
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(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
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(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
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(ii) notwithstanding section 3, in the case of a female contributor,
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(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,
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(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,
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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
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(i) any amount withheld under regulations made pursuant to the
National Defence Act from his or her pay in respect of that period,
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(ii) any amount paid to the contributor as a return of contributions
under this Act in respect of that period, and
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(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,
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(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,
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(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,
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and so on, by like progression, until the commencement of the
twenty-fifth month following the month in which that period of
service terminated,
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together with simple interest at four per cent per annum from the time
of the expiry of that period or the time of the payment of that gratuity,
whichever is the later, until the time of making the election.
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(1.1) 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 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 is an amount equal to the greater of
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(a) in respect of a period or portion of a period beginning on January
1, 2000 and ending on December 31, 2003, the aggregate of
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(i) four per cent of the portion of his or her salary that is less than
or equal to the Year's Maximum Pensionable Earnings, as that
term is defined in subsection 15(3), and
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(ii) seven and one-half percent of the portion of his or her salary
that is greater than the Year's Maximum Pensionable Earnings,
and
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(i) any amount withheld under regulations made pursuant to the
National Defence Act from his or her pay in respect of that period,
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(ii) any amount paid to the contributor as a return of contributions
under this Act in respect of that period, and
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(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,
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(B) twenty-three twenty-fourths of any such gratuity if the
contributor becomes a contributor in the second month
following the month in which that period of service
terminated, and
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(C) twenty-two twenty-fourths of such gratuity if the
contributor becomes a contributor in the third month
following the month in which that period of service
terminated,
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and so on, by like progression, until the commencement of the
twenty-fifth month following the month in which that period of
service terminated,
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together with simple interest at four per cent per annum from the time
of the expiry of that period or the time of the payment of that gratuity,
whichever is the later, until the time of making the election.
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(1.2) 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 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 is an amount equal to the greater of
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(a) the product obtained by multiplying his or her salary by the
contribution rate determined by the Treasury Board in respect of the
relevant portion of the period on the joint recommendation of the
President of the Treasury Board and the Minister in respect of a
period or portion of a period beginning on January 1, 2004, and
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(i) any amount withheld under regulations made pursuant to the
National Defence Act from his or her pay in respect of that period,
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(ii) any amount paid to the contributor as a return of contributions
under this Act in respect of that period, and
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(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,
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(B) twenty-three twenty-fourths of any such gratuity if the
contributor becomes a contributor in the second month
following the month in which that period of service
terminated, and
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(C) twenty-two twenty-fourths of such gratuity if the
contributor becomes a contributor in the third month
following the month in which that period of service
terminated,
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and so on, by like progression, until the commencement of the
twenty-fifth month following the month in which that period of
service terminated,
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together with simple interest at four per cent per annum from the time
of the expiry of that period or the time of the payment of that gratuity,
whichever is the later, until the time of making the election.
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(2) Subsection 8(3) does not apply in respect of any election made
under this section.
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(3) When a person described in subsection (1), (1.1) or (1.2)
becomes 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 any amount
withheld as described in paragraph (1.1)(b) or (1.2)(b) that has not
previously been paid to the contributor shall be transferred to the
Canadian Forces Pension Fund - and on the transfer of that amount the
contributor is 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.
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Former Public Service Employees and Members of the Royal
Canadian Mounted Police
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43. (1) Any person who becomes a contributor under this Act,
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 Royal Canadian
Mounted Police but not having become entitled to an annuity or annual
allowance under the Royal Canadian Mounted Police Superannuation
Act, is entitled to count as pensionable service for the purposes of this
Act any period of service in the regular force or any period of service
described in section 6, that, under the Public Service Superannuation
Act or the Royal Canadian Mounted Police 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 Act, to pay for that
service.
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(2) The amount required by this Act to be paid by a person described
in subsection (1) for the service described in that subsection is
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(a) in the case of service for which, by the Public Service
Superannuation Act or the Royal Canadian Mounted Police
Superannuation Act, as the case may be, he was required to pay, any
amount by which
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(i) the total amount required by that Act to be paid by him for that
service,
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(ii) the total amount actually paid by him for that service, minus
any amount paid to him under that Act at any time before the
making of the election,
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together with simple interest at four per cent per annum on any
amount paid to him under that Act at any time before the making of
the election, from the time when the payment was made until the time
of making the election; or
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(b) in the case of service for which, by the Public Service
Superannuation Act or the Royal Canadian Mounted Police
Superannuation Act, as the case may be, he was not required to pay,
an amount equal to the amount that he would have been required to
pay had he, during the period of that service, been required to
contribute
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(i) where that period or any portion thereof was prior to 1966, in
the manner and at the rate set forth in subsection 5(1) as it read on
December 31, 1965, in respect of that period or that portion
thereof,
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(ii) where that period or any portion thereof was after 1965 and
prior to April 1, 1969, in the manner and at the rate set forth in
subsection 5(1) as it read immediately prior to April 1, 1969, in
respect of that period or that portion thereof, and
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(iii) where that period or any portion thereof was after March 31,
1969, in the manner and at the rates set forth in subsection 5(1)
in respect of that period or that portion thereof,
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in respect of pay equal to the pay authorized to be paid to him on the
most recent occasion on which he became a contributor under this
Act, together with interest, as defined in subsection 7(2).
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44. For the purposes of this Act, the pay deemed to have been
received by a person to whom subsection 43(1) applies, during any
period of service of the kind described in paragraph 43(2)(a) or (b), is
pay at a rate equal to the rate of pay on the basis of which the amount
required to be paid for that period of service
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(a) by the Public Service Superannuation Act or the Royal Canadian
Mounted Police Superannuation Act, as the case may be, in the case
of service of the kind described in paragraph 43(2)(a), or
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(b) by this Act, in the case of service of the kind described in
paragraph 43(2)(b),
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was determined.
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45. Notwithstanding anything in the Public Service Superannuation
Act or the Royal Canadian Mounted Police Superannuation Act, on the
making of any election under subsection 43(1), the person so electing
and any person to whom any benefit might otherwise have become
payable under the Public Service Superannuation Act or the Royal
Canadian Mounted Police Superannuation Act, as the case may be, in
respect of that person, cease to be entitled to any benefit under that Act
in respect of any service of that person to which that election relates.
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46. (1) Any person who becomes a contributor under this Act,
having been employed in the Public Service and having become entitled
to an annuity or annual allowance under the Public Service
Superannuation Act, or having been a member of the Royal Canadian
Mounted Police and having become entitled to an annuity or annual
allowance under the Royal Canadian Mounted Police Superannuation
Act, is entitled, for the purposes of this Act, to retain that annuity or
annual allowance, but the period of service on which that annuity or
annual allowance was based may not be counted by that person for the
purpose of any benefit to which he may become entitled under this Act
by reason of having become a contributor hereunder.
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(2) Notwithstanding subsection (1), any person to whom that
subsection applies may elect, within one year of becoming a contributor
under this Act, to surrender the annuity or annual allowance therein
referred to, in which case notwithstanding anything in the Public
Service Superannuation Act or the Royal Canadian Mounted Police
Superannuation Act, the person so electing and any person to whom any
benefit might otherwise have become payable under the Public Service
Superannuation Act or the Royal Canadian Mounted Police
Superannuation Act, as the case may be, in respect of that person, cease
to be entitled to any benefit under that Act in respect of any service of
that person described in subsection 43(1), and the person so electing
shall be subject to the provisions of subsection 43(2) in all respects as
though he had not become entitled to an annuity or annual allowance
under that Act but had elected under subsection 43(1) to pay for the
whole of that service.
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47. Where a person, having been a member of the Royal Canadian
Mounted Police and having become entitled to an annuity or annual
allowance under the Royal Canadian Mounted Police Superannuation
Act, for which he was not required to contribute, makes an election of
the kind described in subsection 46(2), in addition to any amount he is,
as a result of that election, required by that subsection to pay, that person
shall pay into the Consolidated Revenue Fund for credit to the account
maintained in the accounts of Canada pursuant to the Royal Canadian
Mounted Police Superannuation Act, an amount equal to the amount of
any annuity or annual allowance that has been paid to him out of that
account prior to his making an election under subsection 46(2).
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48. (1) On the making of an election under subsection 43(1) or 46(2)
before April 1, 2000, under which 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
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(a) charged to the account in the accounts of Canada maintained
pursuant to the Public Service Superannuation Act or the Royal
Canadian Mounted Police Superannuation Act, as the case may be,
and
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(b) credited to the Superannuation Account in respect of that person,
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an amount equal to the amount determined under subparagraph
43(2)(a)(ii), and for the purposes of the Public Service 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 thereunder minus the amount required by this section to be
credited to the Superannuation Account on the making of the election.
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(2) Subsection (1) applies, with any modifications that the
circumstances require, to an election made on or after April 1, 2000 and
a reference to ``the account in the accounts of Canada maintained
pursuant to the Public Service Superannuation Act or the Royal
Canadian Mounted Police Superannuation Act'' shall be read as a
reference to ``the Public Service Pension Fund or the Royal Canadian
Mounted Police Pension Fund'' in respect of contributions made by the
person to that fund and a reference to ``the Superannuation Account''
shall be read as a reference to the ``Canadian Forces Pension Fund''.
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Clause 22: New.
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Clause 23: Sections 50 and 50.1 read as follows:
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50. The Governor in Council may make regulations
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(a) subject to section 50.1, prescribing anything that, by this Act, is
to be prescribed or is to be determined or regulated by regulation;
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(b) prescribing the terms and conditions on which a person who is
retired from the regular force and, within sixty days after his
retirement therefrom, again becomes a member of the regular force,
shall be deemed to have continued to be a member of the regular
force notwithstanding his retirement therefrom;
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(c) prescribing the extent to which and the circumstances under
which any period of service of a person, whether before or after
March 1, 1960, for which no pay was authorized to be paid or for
which any forfeiture of pay or deduction from pay in respect of a
period of suspension from duty was authorized to be made shall be
counted as pensionable service for the purposes of this Act,
prescribing the pay that shall be deemed to have been authorized to
be paid to that person and to have been received by that person
during that period, and prescribing, notwithstanding section 5, the
contributions to be made by that person to the Superannuation
Account or the Canadian Forces Pension Fund in respect of that pay;
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(d) specifying, for the purposes of subsection 2(4), the employment
as a member of the Canadian Forces that is excepted employment;
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(e) prescribing the circumstances under which and the terms and
conditions on which an election under this Part may be revoked by
any elector, either in whole or in part, and a new election made
thereunder;
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(f) prescribing the methods by which and the bases on which the
amount of any payment contemplated by subsection 8(4) is to be
computed and the circumstances under which any such payment,
whether made before or after March 1, 1960, may be refunded;
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(g) specifying the manner in which amounts referred to in subsection
9(4) or (5) may be recovered from any annuity, annual allowance or
supplementary benefit payable under this Act;
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(g.1) prescribing the manner in which an amount referred to in
section 35.1 may be recovered from any payment on account of the
annual allowance referred to in that section;
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(h) prescribing the circumstances under which and the terms and
conditions on which an option under this Part may be revoked by any
contributor and a new option exercised thereunder;
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(i) prescribing the evidence required to satisfy the Minister that a
contributor has not become entitled to a disability pension described
in paragraph 15(2)(b), the time and manner within which that
evidence shall be provided and the form of that evidence;
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(j) defining, for the purposes of this Act, the expression ``full-time
attendance at a school or university'' as applied to a child of a
contributor;
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(k) respecting the circumstances under which attendance at a school
or university shall be deemed, for the purposes of this Act, to be
substantially without interruption;
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(k.1) respecting the determination of disability for the purposes of
this Part and the conditions on which a cash termination allowance
or an immediate annuity shall be paid or continue to be paid,
including the initial assessment and subsequent periodic or other
assessments of that disability;
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(l) providing for the continuation in force of any outstanding
direction made by the Minister or the Treasury Board under section
62 of the former Act, under the circumstances contemplated by that
section and subject to modification or suspension as contemplated
by that section;
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(m) prescribing, for the purposes of this Part, the methods by which
and the bases on which the capitalized value of any annuity shall be
computed;
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(o) providing for the payment out of the Superannuation Account or
the Canadian Forces Pension Fund, on the death of a contributor and
on application to the Minister by or on behalf of a person to whom
any annual allowance becomes payable under this Act, of the whole
or any part of the portion of the estate, legacy, succession or
inheritance duties or taxes that are payable by the person that is
determined in accordance with the regulations to be attributable to
that allowance, and prescribing the amounts by which and the
manner in which any such allowance and any amount payable in any
such case under any of sections 38 to 40 shall be reduced; and
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(p) generally, for carrying into effect the purposes and provisions of
this Act.
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50.1 (1) The Governor in Council may make regulations
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(a) fixing an annual rate of pay for the purposes of subsection 5(6)
or prescribing the manner of determining the annual rate of pay;
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(b) prescribing the time at which and the manner in which an election
may be made under subsection 6.1(1);
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(c) prescribing, for the purposes of subsection 6.1(4), the portion of
the period of service that shall be counted as pensionable service for
the purposes of this Act;
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(d) respecting, notwithstanding any regulations made under
paragraph 50(c), the terms and conditions under which and the time
and manner in which an election may be made in respect of a period
of service or a kind of period of service referred to in clause
6(b)(ii)(L), (M) or (N), the manner of determining in accordance
with paragraph 7(1)(l) the amounts that are to be paid in respect of
that election, the periods of service that may be counted for the
purposes of that election, and the manner in which and extent to
which section 8 and any regulations referred to in section 8 apply in
respect of that election and to any contributor who makes that
election and adapting any of those provisions for the purposes of that
application;
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(d.1) respecting the manner of determining the amount of the
commuted value of an annuity, the terms and conditions under which
a contributor may become entitled to direct a transfer of such a
commuted value, and respecting any other matters that the Governor
in Council considers necessary for the purposes of carrying out
section 24.1;
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(d.2) prescribing periods of service in the regular force for the
purposes of sections 16, 17, 18, 19 and 25, these periods being in no
case shorter than two years or longer than three years in the case of
paragraphs 16(a) and 18(2)(a), longer than five years in the case of
subsection 25(3), longer than ten years in the case of paragraphs
16(c), 17(2)(e), 18(1)(a), 18(2)(b) and 19(1)(a) and subsection
19(2), longer than twenty years in the case of paragraphs 18(2)(c)
and 19(1)(b) and longer than twenty-five years in the case of
paragraph 19(1)(c);
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(d.3) respecting the manner in which and the determination of the
balances on which interest is to be calculated under section 13 and
respecting the rates of interest for the purposes of paragraph 13(b);
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(d.4) respecting the additional information that is required to be
included in annual reports referred to in section 57;
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(e) prescribing the time at which and the manner in which an election
may be made under subsection 25.1(1) and determining, for the
purposes of subsection 25.1(4), the time at which the election is
deemed to be revoked;
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(f) respecting the reduction to be made in the amount of an annuity
under subsection 25.1(2);
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(g) respecting the amount of the immediate annual allowance to be
paid to a spouse under subsection 25.1(3);
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(h) prescribing the manner in which an election may be made under
subsection 41(4) and determining the amount to be paid by a person
under subsection 41(5) and prescribing the time at which and
manner in which it shall be paid;
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(i) respecting the rates at which interest shall be credited to the
Superannuation Account under paragraph 55(1)(b), the manner in
which it shall be calculated and the time at which it shall be credited
to the Account; and
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(j) generally as the Governor in Council may consider necessary for
carrying out and giving effect to any provision of this Act referred
to in this subsection.
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(2) Regulations made under paragraph (1)(a), (c), (d) or (i) may, if
they so provide, be retroactive and have effect with respect to any period
before they are made.
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Clause 24: Section 51 reads as follows:
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51. The Governor in Council may make regulations prescribing, in
the case of a member of the regular force who, pursuant to erroneous
advice received from a person in the regular force whose ordinary
duties included the giving of advice respecting the making of elections
under this Act or the former Act, failed to elect to become a contributor
under this Act, Part V of the former Act or Part V of the Militia Pension
Act, the terms and conditions, including conditions as to interest, on
which that member may elect to become a contributor under this Act,
and on the making of that election, he shall be deemed to have elected
to pay for the service he would have been entitled to count under those
Acts if he had not received erroneous advice and had made the election,
an amount calculated in accordance with subsection 18(6) of the
Canadian Forces Superannuation Act, chapter C-9 of the Revised
Statutes of Canada, 1970.
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Clause 25: Section 53 and the heading before it read
as follows:
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53. (1) Any debit balance in the pay account of a former member of
the regular force may be recovered from any annuity or other benefit to
which he is entitled under this Act or from any amount that becomes
payable under this Act to his service estate, whether the debit balance
existed at the time of his retirement or was ascertained after that time.
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(2) Recovery of a debit balance pursuant to this section shall be
effected in such manner and to such extent as may be prescribed by the
regulations, but, in the case of any annuity or other benefit to which a
former member of the regular force is entitled under this Act, such
recovery shall not be effected unless notice of the existence of the debit
balance and the amount thereof has been given to him, or has been
forwarded by registered mail addressed to him at his latest known
address.
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Clause 26: (1) and (2) The relevant portion of the
definition ``participant'' in subsection 60(1) reads as
follows:
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``participant'' means
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(b) a member of the reserve force who is on full-time service, with
the approval of the Chief of the Defence Staff, in a position in a
regular force establishment or as supernumerary to a regular
force establishment,
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(e) a person who has made an election under subsection 6.1(1),
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(3) The relevant portion of the definition ``salary'' in
subsection 60(1) reads as follows:
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``salary'' means
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(a) in the case of a participant who is a member of the regular
force or a member of the reserve force described in paragraph (b)
of the definition ``participant'', the greater of
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(4) New.
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Clause 27: The relevant portion of subsection 62(2)
reads as follows:
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(2) A person who ceases to be a member of the regular force and at
the time he ceases to be a member is a participant who has been a
member of the regular force substantially without interruption for five
years or more or has been a participant under this Part without
interruption for five years or more,
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(b) may, within that period of thirty days, elect to continue to be a
participant under this Part after the expiration of that period, and
shall, if on ceasing to be a member he is 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, be deemed so to have elected within that period to continue
to be a participant under this Part after the expiration of that period.
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Clause 28: Section 63 reads as follows:
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63. Notwithstanding anything in this Part, a participant who
becomes a public service participant ceases to be a participant under this
Part, but if on ceasing to be a public service participant he is not entitled
to an immediate annuity under the Public Service Superannuation Act
and is 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 he shall be deemed to have elected
under subsection 62(1) to continue to be a participant under this Part.
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Clause 29: The relevant portion of subsection 67(1)
reads as follows:
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67. (1) Subject to section 70, benefits shall be paid as follows:
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Clause 30: The relevant portion of subsection 68(1)
reads as follows:
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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:
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(b) an amount equal to the amount estimated by the President of the
Treasury Board to be sufficient to cover the cost of the benefits that
will become chargeable against the Account but not less than the
aggregate of
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(i) one twelfth of the benefit paid in respect of each participant
who, at the time of death, was a member of the regular force or of
the reserve force, for which benefit contributions under this Part
were payable by the participant at that time,
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(ii) one twelfth of the benefit paid in respect of each 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, for which benefit
contributions under this Part were payable by the participant at
the time of death, and
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(iii) the amount of the single premium determined under the
schedule in respect of each participant in the case of whom the
basic benefit in the amount of five thousand dollars referred to in
paragraph (a) of the definition ``basic benefit'' in subsection
60(1), or the basic benefit in the amount of five hundred dollars
referred to in paragraph (b) of that definition, applies without
contribution under this Part by the participant therefor; and
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Clause 31: Section 70 reads as follows:
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70. Subject to Part II of the Garnishment, Attachment and Pension
Diversion Act and to the Pension Benefits Division Act,
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(a) a benefit under this Part is not capable of being assigned, charged,
anticipated or given as security and any transaction that purports to
assign, charge, anticipate or give as security any such benefit is void;
and
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(b) a benefit under this Part is exempt from attachment, seizure and
execution, either at law or in equity.
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Clause 32: (1) The relevant portion of subsection
73(1) reads as follows:
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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
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(d) respecting the manner and time of making elections under this
Part;
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(2) New.
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Clause 33: The relevant portion of the definition
``recipient'' in section 74 reads as follows:
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``recipient'' means
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(c) a person who, not having reached sixty years of age, is in
receipt of a pension as a result of having been compulsorily
retired from the Canadian Forces by reason of any mental or
physical condition rendering the person disabled,
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Clause 34: Section 76 reads as follows:
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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 of that service, that is after March 31, 1970
but before January 1, 2000 is required to contribute to the
Superannuation Account or the Canadian Forces Pension Fund in
respect of it, 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
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(a) in the case of any period of elective service or portion of such a
period that is after March 31, 1970 and before January 1, 1977, at the
rate of one-half of one per cent of the contributor's pay; and
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(b) in the case of any period of elective service or portion of such a
period that is after December 31, 1976 and before January 1, 2000
at the rate of one per cent of the contributor's pay.
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(2) Subsections 9(1), (2) and (4) apply, with such modifications as
the circumstances require, in respect of amounts required to be paid
under subsection (1).
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Clause 35: The relevant portion of subsection 78(5)
reads as follows:
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(5) Notwithstanding subsections (1), (2) and (4) but subject to
section 79, the amount of the supplementary benefit that may be paid
for a month in any year to a recipient in respect of whom the retirement
year determined pursuant to subsection (3) is 1976 or a later year shall
not be less than an amount equal to the difference obtained by
subtracting the amount of the pension that may be paid to the recipient
for that month in that year from the aggregate of the supplementary
benefit and the maximum pension that would have been payable to that
recipient for that month in that year, otherwise than pursuant to this
section, if the retirement month of the retirement year of the recipient
had been that month in such year, being a year after 1974, as is
determined by
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Clause 36: New.
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Clause 37: Section 66 and 68 read as follows:
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66. Section 25.1 of the Canadian Forces Superannuation Act is
replaced by the following:
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25.1 (1) If the person to whom a contributor is married or with whom
the contributor is cohabiting in a relationship of a conjugal nature,
having so cohabited for a period of at least one year, would not be
entitled to an immediate annual allowance under any other provision of
this Act in the event of the contributor's death, the contributor may elect,
in accordance with the regulations, to reduce the amount of the annuity
to which the contributor is entitled in order that the person could become
entitled to an immediate annual allowance under subsection (2).
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(2) A person referred to in subsection (1) is entitled to an immediate
annual allowance in an amount determined in accordance with the
election and the regulations if the contributor dies and the election is not
revoked or deemed to have been revoked, and the person was married
to the contributor at the time of the contributor's death, or was
cohabiting with the contributor in a relationship of a conjugal nature for
a period of at least one year immediately before the contributor's death.
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(3) A person who is entitled to receive an annual allowance under
section 29 after the contributor's death is not entitled to an immediate
annual allowance under subsection (2) in respect of that contributor.
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68. Paragraphs 50.1(1)(e) to (g) of the Act are replaced by the
following:
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(e) respecting the election that may be made under section 25.1,
including regulations respecting
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(i) the time, manner and circumstances in which an election may
be made, revoked or deemed to have been revoked,
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(ii) the reduction to be made in the amount of an annuity when an
election is made,
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(iii) the amount of the immediate annual allowance to be paid
under subsection 25.1(2), and
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(iv) any other matter that the Governor in Council considers
necessary for carrying out the purposes and provisions of section
25.1;
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Clause 38: Subsection 118(2) reads as follows:
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(2) Subparagraph 6(b)(ii) of the Act is amended by striking out the
word ``and'' at the end of clause (K) and by adding the following after
clause (L):
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(M) any period of service of a kind described in the regulations
if the contributor elects within the time specified, and in the
manner specified, in the regulations to pay for that service, and
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(N) subject to the regulations, any period of service in respect
of which payment of a commuted value to a contributor has
been effected in accordance with section 24.1, if the
contributor elects, in accordance with the regulations, to pay
for that service.
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Clause 39: Subsection 120(3) reads as follows:
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(3) Paragraph 7(1)(l) of the Act is replaced by the following:
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(l) in respect of any period specified in clause 6(b)(ii)(L), (M) or (N),
the amounts determined in accordance with the regulations.
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Clause 40: Sections 128 to 132 read as follows:
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128. Section 16 of the Act is replaced by the following:
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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) is entitled to a benefit determined as
follows:
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(a) if he or she has served in the regular force for a period less than
or equal to the period prescribed by the regulations for the purposes
of this paragraph, he or she is entitled to a return of contributions;
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(b) if he or she has served in the regular force for a period greater than
the period prescribed by the regulations for the purposes of
paragraph (a) but less than the period prescribed by the regulations
for the purposes of paragraph (c), he or she is entitled to
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(i) a return of contributions, or
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(ii) a cash termination allowance,
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whichever is the greater; and
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(c) if he or she has served in the regular force for a period equal to
or greater than the period prescribed by the regulations for the
purposes of this paragraph, he or she is entitled to an immediate
annuity.
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129. Paragraph 17(2)(e) of the Act is replaced by the following:
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(e) if he or she has served in the regular force, other than as a
subordinate officer, for a period equal to or greater than the period
prescribed by the regulations for the purposes of this paragraph, at
his or her option, to a return of contributions or a deferred annuity,
or
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130. (1) Paragraphs 18(1)(a) and (b) of the Act are replaced by the
following:
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(a) if he or she has served in the regular force for a period that is less
than the period prescribed by the regulations for the purposes of this
paragraph, he or she is entitled to
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(i) a return of contributions, or
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(ii) a cash termination allowance,
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whichever is the greater; and
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(b) if he or she has served in the regular force for a period that is equal
to or greater than the period prescribed by the regulations for the
purposes of paragraph (a), he or she is entitled to an immediate
annuity.
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(2) Paragraphs 18(2)(a) to (d) of the Act are replaced by the
following:
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(a) if he or she has served in the regular force for a period that is equal
to or less than the period prescribed by the regulations for the
purposes of this paragraph, he or she is entitled to a return of
contributions;
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(b) if he or she has served in the regular force for a period greater than
the period prescribed by the regulations for the purposes of
paragraph (a) but less than the period prescribed by the regulations
for the purposes of this paragraph, he or she is entitled to
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(i) a return of contributions, or
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(ii) a cash termination allowance,
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whichever is the greater;
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(c) if or she has served in the regular force for a period equal to or
greater than the period prescribed by the regulations for the purposes
of paragraph (b) but less than the period prescribed by the
regulations for the purposes of this paragraph, he or she is entitled,
at his or her option, to
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(i) a return of contributions,
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(ii) a deferred annuity, or
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(iii) with the consent of the Minister, an immediate annuity
reduced until the time that he or she reaches sixty-five years of
age but not after that time, by five per cent for each full year not
exceeding six by which
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(A) the period of service in the regular force is less than twenty
years, or
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(B) his or her age at the time of retirement is less than the
retirement age applicable to his or her rank,
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whichever is the lesser; and
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(d) if he or she has served in the regular force for a period equal to
or greater than the period prescribed by the regulations for the
purposes of paragraph (c), he or she is entitled to an immediate
annuity.
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(3) Subsections 18(3) and (4) of the Act are repealed.
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131. Sections 19 and 20 of the Act are replaced by the following:
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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) or (2) is, except as provided
in section 20, entitled to a benefit determined as follows:
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(a) if he or she has served in the regular force for a period that is less
than the period prescribed by the regulations for the purposes of this
paragraph, he or she is entitled to a return of contributions;
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(b) if he or she has served in the regular force for a period that is equal
to or greater than the period prescribed by the regulations for the
purposes of paragraph (a) but less than the period prescribed by the
regulations for the purposes of this paragraph, he or she is entitled,
at his or her option, to
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(i) a return of contributions, or
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(c) if he or she has served in the regular force for a period that is equal
to or greater than the period prescribed by the regulations for the
purposes of paragraph (b) but less than the period prescribed by the
regulations for the purposes of this paragraph, he or she is entitled,
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(i) in the case of an officer, to an immediate annuity reduced by
five per cent for each full year by which his or her age at the time
of retirement is less than the retirement age applicable to his or her
rank, or
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(ii) in the case of a contributor other than an officer, to an
immediate annuity reduced by five per cent for each full year by
which
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(A) the period of service in the regular force is less than
twenty-five years, or
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(B) his or her age at the time of retirement is less than the
retirement age applicable to his or her rank,
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whichever is the lesser; and
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(d) if he or she has served in the regular force for a period that is equal
to or greater than the period prescribed by the regulations for the
purposes of paragraph (c), he or she is entitled
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(i) in the case of an officer, to an immediate annuity reduced by
five per cent for each full year by which his or her age at the time
of retirement is less than the retirement age applicable to his or her
rank, or
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(ii) in the case of a contributor other than an officer, to an
immediate annuity.
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(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 a period equal to or greater than the
period prescribed by the regulations for the purposes of this subsection,
any period of service on active service during time of war in the naval,
army or air forces of Her Majesty raised by Canada.
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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) or (2) is, if he or she 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 or she would have been entitled on
completing the intermediate engagement increased to the extent, not
exceeding the immediate annuity to which he or she would be entitled
if section 16 or subsection 18(1) applied to him or her, that may be
prescribed by regulation.
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132. The Act is amended by adding the following after section 24:
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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,
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(a) a pension plan selected by the contributor that is registered under
the Income Tax Act, if that pension plan so permits;
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(b) a retirement savings plan or fund for the contributor that is of the
kind prescribed by the regulations; or
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(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.
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(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.
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(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.
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Clause 41: (1) Sections 59.1 and 59.2 of the Canadian
Forces Superannuation Act, as enacted by section 154,
read as follows:
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59.1 The Governor in Council, on the recommendation of the
Minister, may make regulations respecting the establishment, funding
and administration of pension plans to provide for the payment of
benefits to or in respect of officers and non-commissioned members and
former officers and non-commissioned members of the reserve force,
including regulations respecting the crediting of service in the reserve
force as pensionable service for the purposes of Part I and the transfer
of amounts in respect of such service from the funds established under
the regulations to the Canadian Forces Pension Fund and vice versa.
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59.2 An officer or a non-commissioned member of the reserve force
who is subject to a plan established in accordance with this Part is
required to contribute, by reservation from pay or otherwise, in
accordance with the regulations.
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(2) Section 59.8 of the Canadian Forces
Superannuation Act, as enacted by section 154, reads as
follows:
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59.8 (1) Any debit balance in the pay account of a former officer or
member of the reserve force may be recovered from any annuity or
other benefit to which he or she is entitled under this Part or from any
amount that becomes payable under this Part to his or her service estate,
whether the debit balance existed at the time of his or her release or was
ascertained after that time.
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(2) Recovery of a debit balance pursuant to this section shall be
effected in the manner and to the extent that may be prescribed by the
regulations made under section 59.1, but, in the case of any annuity or
other benefit to which a former officer or non-commissioned member
of the reserve force is entitled under this Part, the recovery shall not be
effected unless notice of the existence of the debit balance and the
amount of it has been given to him or her, or has been forwarded by
registered mail addressed to him or her at his or her latest known
address.
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Clause 42: Section 160 reads as follows:
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160. Subparagraph 68(1)(b)(iii) of the Act is replaced by the
following:
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(iii) the amount of the single premium as prescribed by the
regulations in respect of each participant in respect of whom a
benefit is payable without contribution under this Part by the
participant for the benefit; and
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Clause 43: Section 168 reads as follows:
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168. The schedule to the Act is repealed.
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Clause 44: Clause 6(b)(ii)(O) of the Royal Canadian
Mounted Police Superannuation Act, as enacted by
subsection 172(4), and the relevant portion of section 6
of that Act read as follows:
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6. Subject to this Part, the following service may be counted by a
contributor as pensionable service for the purposes of this Part:
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(b) elective service, comprising,
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(ii) in the case of any contributor,
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(O) subject to the regulations, any period of service in respect
of which payment of a commuted value to a contributor has
been effected in accordance with section 12.1, if the
contributor elects, in accordance with the regulations, to pay
for that service, and
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Clause 45: (1) Subparagraph 11(3)(b)(i) of the Royal
Canadian Mounted Police Superannuation Act, as
enacted by subsection 178(3), and the relevant portion
of subsection 11(3) of that Act read as follows:
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(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:
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(b) if he or she has served in the Force for a period equal to or greater
than the period prescribed by the regulations for the purposes of
paragraph (a) but less than the period prescribed by the regulations
for the purposes of paragraph (c), he or she is entitled to
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(i) a return of contributions,
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(2) Paragraph 11(5)(b) of the Royal Canadian
Mounted Police Superannuation Act, as enacted by
subsection 178(5), and the relevant portion of subsection
11(5) of that Act read as follows:
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(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:
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(b) if the contributor has served in the Force for a period equal to or
greater than the period prescribed by the regulations for the purposes
of paragraph (a) but less than the period prescribed by the
regulations for the purposes of paragraph (c), the contributor is
entitled to a return of contributions or a deferred annuity at the
contributor's option;
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(3) Subparagraph 11(9)(b)(v) of the Royal Canadian
Mounted Police Superannuation Act, as enacted by
subsection 178(7), and the relevant portion of subsection
11(9) of that Act read as follows:
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(9) Where a contributor who is a member of the Force not holding
a rank in the Force ceases, after serving in the Force for a period equal
to or greater than the period prescribed by the regulations for the
purposes of paragraph 7(a) but less than the period prescribed for the
purposes of subsection (12), to be a member of the Force, for any reason
other than disability or misconduct, he is entitled,
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(b) in any other case, at his option,
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(v) to a return of contributions.
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(4) Subsection 11(11) of the Royal Canadian Mounted
Police Superannuation Act, as enacted by subsection
178(7), reads as follows:
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(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 or her credit a period of pensionable
service less than the period prescribed by the regulations, is entitled
only to a return of contributions.
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Clause 46: Section 12.1 of the Royal Canadian
Mounted Police Superannuation Act, as enacted by
subsection 179, reads as follows:
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12.1 (1) A contributor who has ceased to be a member of the 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,
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(a) a pension plan selected by the contributor that is registered under
the Income Tax Act, if that pension plan so permits;
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(b) a retirement savings plan or fund for the contributor that is of the
kind prescribed by the regulations; or
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(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.
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(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.
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(3) Once a transfer has been made under subsection (1), a person
who is re-appointed or re-enlisted as a member of the 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.
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Clause 47: Subsection 24.1(7) of the Royal Canadian
Mounted Police Superannuation Act, as enacted by
section 191, reads as follows:
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(7) Subject to subsection (8), if the amount paid by the Minister to an
eligible employer pursuant to subsection (3) in respect of an employee
is less than the commuted value that would be calculated in respect of
that employee in accordance with section 12.1, whether or not the
employee would otherwise be entitled to the commuted value, the
Minister shall pay an amount equal to the amount of the difference to the
employee in accordance with subsection 12.1(1).
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Clause 48: (1) and (2) The relevant portion of
subsection 6(1) reads as follows:
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6. (1) Subject to this Part, the following service may be counted by
a contributor as pensionable service for the purposes of this Part:
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(b) elective service, comprising,
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(iii) with reference to any contributor,
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(I) any period of service in respect of which he has received
any amount by way of a return of contributions or other lump
sum payment under this Part or Part I of the Superannuation
Act, except any such period specified in clause (a)(iii)(C) or
(E), if he elects, within one year of subsequently becoming a
contributor under this Part, to pay for that service,
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(M) subject to the regulations, any period of service in respect
of which payment of a transfer value to a contributor has been
effected in accordance with subsection 13.01(2), if the
contributor elects, in accordance with the regulations, to pay
for that service, and
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Clause 49: Subsection 8(8) reads as follows:
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(8) When an amount payable by a contributor into the
Superannuation Account or the Public Service Pension Fund by
reservation from salary or otherwise has become due, but remains
unpaid at the time of 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 survivor and children of the contributor, without prejudice to
any other recourse available to Her Majesty with respect to the recovery
of it, and any amount so recovered shall be credited to the
Superannuation Account or paid into the Public Service Pension Fund
and shall be deemed, for the purposes of the definition ``return of
contributions'' in subsection 10(1), to have been paid into that Account
or Fund by the contributor.
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Clause 50: The relevant portion of subsection 12(4)
reads as follows:
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(4) On the death of a contributor who, at the time of death, was
entitled under subsection (1) to an immediate annuity, a deferred
annuity or an annual allowance, 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 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 or her
credit, one one-hundredth of the product so obtained being referred to
in this subsection as the ``basic allowance``:
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(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 Part, two-fifths of the basic
allowance,
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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 Part, eight-fifths of the basic
allowance.
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Clause 51: Subsection 13.01(1) reads as follows:
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13.01 (1) Notwithstanding any other provision of this Act, except
subsections 40(7) and 40.2(6), but subject to the terms and conditions
set out in the regulations, a contributor who has ceased to be employed
in the Public Service and is not entitled to an immediate annuity and has
to the contributor's credit two or more years of pensionable service is
entitled, in the place of any other benefit under this Act to which the
contributor would otherwise be entitled in respect of that period of
pensionable service, to a transfer value that is payable to the contributor
in accordance with subsection (2).
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Clause 52: The relevant portion of subsection 42.1(1)
reads as follows:
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42.1 (1) The Governor in Council may make regulations
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(v.4) respecting the manner of determining the amount of a transfer
value within the meaning of section 10, the terms and conditions
under which a contributor may become entitled to a transfer value
and respecting such other matters as the Governor in Council deems
necessary for the purposes of carrying out section 13.01;
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Clause 53: Subsection 51(4) reads as follows:
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(4) Notwithstanding anything in this Part, a participant who becomes
a regular force participant ceases to be a participant under this Part, but
if on ceasing to be a regular force participant he is not entitled to an
immediate annuity under the Canadian Forces Superannuation Act and
is entitled to an immediate annuity under Part I, he shall be deemed to
have elected under subsection (1) to continue to be a participant under
this Part.
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Clause 54: The relevant portion of subsection 69(6)
reads as follows:
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(6) Notwithstanding subsections (1), (2) and (5) but subject to
section 70, the amount of the supplementary benefit that may be paid
for a month in any year to a recipient in respect of whom the retirement
year determined pursuant to subsection (3) is 1976 or a later year shall
not be less than an amount equal to the difference obtained by
subtracting the amount of the pension that may be paid to the recipient
for that month in that year from the aggregate of the supplementary
benefit and the maximum pension that would have been payable to that
recipient for that month in that year, otherwise than pursuant to this
section, if the retirement month of the retirement year of the recipient
had been that month in such year, being a year after 1974, as is
determined by
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Clause 55: New.
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Clause 56: The relevant portion of section 6 reads as
follows:
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6. Subject to this Part, the following service may be counted by a
contributor as pensionable service for the purposes of this Part:
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(b) elective service, comprising,
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(ii) in the case of any contributor,
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(I) any period of service in respect of which he was entitled to
be paid or was granted a return of contributions or other lump
sum payment under this Part or under Part V of the former Act,
if he elects, within one year of subsequently becoming a
contributor under this Part, to pay for that service,
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Clause 57: (1) New.
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(2) Subsection 9(4) reads as follows:
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(4) Where, under section 11, a contributor is entitled to a return of
contributions or, at his option, to any other benefit specified therein,
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(a) if he fails to exercise the option within one year from the time he
became so entitled, he shall be deemed to have exercised it in favour
of a deferred annuity; and
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(b) if, without having exercised the option, he becomes a contributor
under the Public Service Superannuation Act or the Canadian
Forces Superannuation Act, he shall be deemed to have exercised
the option, immediately before becoming a contributor under that
Act, in favour of a deferred annuity.
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Clause 58: Subsection 10(6) reads as follows:
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(6) Subparagraphs (1)(a)(ii) and (iii), as enacted by subsection 16(1)
of the Budget Implementation Act, 1999, apply with respect to benefits
payable to or in respect of a person who contributes under section 5 or
36 on or after the day on which this subsection comes into force but do
not apply to a person who became entitled to an annuity before the
coming into force of this subsection, is re-appointed to or re-enlisted in
the Force and is a contributor referred to in section 23 and who, on
subsequently ceasing to be a member of the Force, exercises an option
in favour of a return of contributions or is only entitled to a return of
contributions.
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Clause 59: (1) The relevant portion of subsection
13(1) reads as follows:
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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 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 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``:
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(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 Part, two-fifths of the basic
allowance,
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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 Part, eight-fifths of the basic
allowance.
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(2) Subsection 13(3) reads as follows:
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(3) On the death of a contributor who was a member of the Force at
the time of death, having to his or her credit a period of pensionable
service equal to the lesser of five years of pensionable service and the
period prescribed by the regulations, 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 his or her death, become entitled under this Part to
an annuity or annual allowance.
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Clause 60: The relevant portion of section 14 reads as
follows:
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14. On the death of a contributor who was a member of the Force at
the time of death, having to his or her credit a period of pensionable
service less than the lesser of five years of pensionable service and the
period prescribed by the regulations, 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
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Clause 61: The relevant portion of section 23 reads as
follows:
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23. If 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 a contributor under this Part, whatever right
or claim that he or she may have had to that annuity, annual allowance
or pension, in this section referred to as the ``original annuity'', shall
then cease 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
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(a) if, on subsequently ceasing to be a member of the Force, he or she
exercises an 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, the amount returned shall not include
any amount paid into the Superannuation Account or the Royal
Canadian Mounted Police Pension Fund to his or her credit at any
time before the time of his or her re-appointment to or re-enlistment
in the Force, and whatever right or claim that, but for this section, he
or she would have had to the original annuity on subsequently
ceasing to be a member of the Force shall then be restored to him or
her; and
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Clause 62: (1) and (2) The relevant portion of
subsection 26.1(1) reads as follows:
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26.1 (1) The Governor in Council may make regulations
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(c.2) respecting the manner of determining the amount of the
commuted value of an annuity, the terms and conditions under which
a contributor may become entitled to direct a transfer of such a
commuted value, and respecting any other matters that the Governor
in Council considers necessary for the purposes of carrying out
section 12.1;
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(h.2) prescribing periods of service in the Force and periods of
pensionable service for the purposes of sections 11, 13 and 14, these
periods being in no case shorter than two years or longer than, in the
case of paragraphs 11(7)(a) and 11(8)(a) and sections 13 and 14, five
years, in the case of paragraphs 11(1)(a), 11(2)(a), 11(3)(a) and
11(5)(a), subparagraph 11(9)(b)(iii) and subsection 11(11), ten
years, in the case of paragraphs 11(3)(c) and 11(5)(c), twenty years,
in the case of paragraph 11(5)(d) and subparagraph 11(9)(b)(ii),
twenty-five years, in the case of paragraph 11(9)(a) and clause
11(9)(b)(iii)(B), thirty years, and in the case of subsection 11(12),
thirty-five years;
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Clause 63: The relevant portion of subsection 39(5)
reads as follows:
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(5) Notwithstanding subsections (1), (2) and (4) but subject to
section 40, the amount of the supplementary benefit that may be paid
for a month in any year to a recipient in respect of whom the retirement
year determined pursuant to subsection (3) is 1976 or a later year shall
not be less than an amount equal to the difference obtained by
subtracting the amount of the pension that may be paid to the recipient
for that month in that year from the aggregate of the supplementary
benefit and the maximum pension that would have been payable to that
recipient for that month in that year, otherwise than pursuant to this
section, if the retirement month of the retirement year of the recipient
had been that month in such year, being a year after 1974, as is
determined by
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Clause 64: New.
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Clause 65: The relevant portion of section 10 reads as
follows:
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10. The Governor in Council may, on the recommendation of the
Minister, by order,
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(a) establish or authorize the establishment of a plan or an
arrangement for the payment of benefits, of a kind referred to in the
definition ``retirement compensation arrangement'' in subsection
248(1) of the Income Tax Act, to or in respect of any person
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(ii) who is required to contribute to the Canadian Forces
Superannuation Account referred to in section 4 of the Canadian
Forces Superannuation Act or to the Canadian Forces Pension
Fund as defined in subsection 2(1) of that Act,
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Clause 66: The relevant portion of subsection 11(1)
reads as follows:
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11. (1) The Governor in Council shall, on the recommendation of the
Minister, by order, as soon as is practicable after the day on which this
subsection comes into force, establish or authorize the establishment of
a plan or an arrangement for the payment of benefits, of a kind referred
to in the definition ``retirement compensation arrangement'' in
subsection 248(1) of the Income Tax Act, to or in respect of any person
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(b) who, on or after that day, is required to contribute to the Canadian
Forces Superannuation Account referred to in section 4 of the
Canadian Forces Superannuation Act or to the Canadian Forces
Pension Fund as defined in subsection 2(1) of that Act and whose
annual rate of pay is greater than the annual rate of pay that is fixed
by the regulations made under paragraph 50.1(1)(a) of that Act or is
greater than the annual rate that may be determined in the manner
prescribed by those regulations;
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