Bill C-78

SUMMARY

EXPLANATORY NOTES

Public Service Superannuation Act

(a) a person who, having ceased to be so required to contribute to the Superannuation Account, continues to be employed in the Public Service, or has retired, and

(b) for the purposes of sections 25, 27 and 28, a contributor under Part I of the Superannuation Act who has been granted an annual allowance under that Act or has died;

(a) [Repealed, 1992, c. 46, s. 2]

(b) an employee who is engaged for a term of six months or less or a seasonal employee, unless he has been employed in the Public Service substantially without interruption for a period of more than six months,

(c) subject to section 5.2, a person who, immediately before the coming into force of this paragraph, was employed in the Public Service as a part-time employee within the meaning of this Act as it read at that time and who has been so employed substantially without interruption since that time,

(d) an employee in receipt of a salary computed at an annual rate of less than nine hundred dollars, except any such employee who was a contributor under Part I of the Superannuation Act immediately prior to January 1, 1954 and has been employed in the Public Service substantially without interruption since that time,

(e) persons in positions, as determined by the Governor in Council with effect from July 11, 1966, in the whole or any portion of any board, commission or corporation that has its own pension plan while that pension plan is in force,

(f) an employee on leave of absence from employment outside the Public Service who, in respect of his current service, continues to contribute to or under any superannuation or pension fund or plan established for the benefit of employees of the person from whose employment he is absent,

(g) an employee whose compensation for the performance of the regular duties of his position or office consists of fees of office,

(h) an employee engaged locally outside Canada, or

(i) a sessional employee, a postmaster or assistant postmaster in a revenue post office, a person employed as a clerk of works, a member of the staff of Government House who is paid by the Governor General from his salary or allowance or an employee of a commission that is appointed under Part I of the Inquiries Act and added to Part I of Schedule I, unless designated by the Minister individually or as a member of a class,

(j) [Repealed, 1992, c. 46, s. 2]

(a) no person shall contribute to the Superannuation Account as required by subsection (1) after that person has to his credit a period of pensionable service totalling thirty-five years;

(b) no person who has become entitled to or has been granted any superannuation or pension benefit of a kind specified in the regulations, payable

(i) out of the Consolidated Revenue Fund or out of any account or fund in the accounts of Canada other than the Superannuation Account, or

(ii) out of or under a superannuation or pension fund or plan pursuant to which contributions have been paid out of the Consolidated Revenue Fund in respect of employees engaged locally outside of Canada,

shall contribute to the Superannuation Account as required by subsection (1) after that person has to his credit a period of pensionable service totalling thirty-five years less the number of years of service on which that superannuation or pension benefit is based;

(c) no person shall, in respect of any period of service of that person before July 14, 1960, contribute to the Superannuation Account in respect of any amount received as salary at a rate in excess of fifteen thousand dollars a year; and

(d) no person shall, in respect of any period of service of that person on or after the day on which this paragraph comes into force, contribute to the Superannuation Account in respect of any portion of that person's annual rate of salary that is in excess of such annual rate of salary as is fixed by or determined in the manner prescribed by the regulations.

(a) non-elective service, comprising,

(i) in the case of a contributor who, immediately prior to January 1, 1954, was a contributor under Part I of the Superannuation Act,

. . .

(B) the period during which he is required by subsection 5(1) to contribute to the Superannuation Account,

(ii) in the case of a contributor who, immediately prior to January 1, 1954, was not a contributor under Part I of the Superannuation Act,

(A) the period during which he is required by subsection 5(1) to contribute to the Superannuation Account,

. . .

(iii) with reference to any contributor,

(A) any period of service that may be counted by that contributor as pensionable service pursuant to paragraph 29(a) or subsection 35(2), 40(11) or (13) or 40.2(9),

. . .

(D) any period of service in the Public Service before becoming a contributor under this Part during which he contributed to the Superannuation Account in the manner and at the rates set out in subsection 5(1), if that service is service for which he might have elected, under this Part or Part I of the Superannuation Act on subsequently becoming a contributor thereunder, to pay, but for which he failed so to elect within the time prescribed therefor, and

. . .

(e) in respect of any period specified in clause 6(1)(b)(iii)(B), an amount equal to the amount that he would have been required to contribute had he, during that period, been required to contribute

(i) where that period or any portion thereof was prior to 1966, in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of that period or that portion thereof, and

(ii) where that period or any portion thereof was after 1965, in the manner and at the rates set out in subsection 5(1), in respect of that period or that portion thereof,

in respect of a salary at the rate authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, together with interest;

(f) in respect of any period specified in clause 6(1)(b)(iii)(C), (D), (E), (F) or (J), an amount equal to twice the amount that he would have been required to contribute had he, during that period, been required to contribute

(i) where that period or any portion thereof was prior to 1966, in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of that period or that portion thereof, and

(ii) where that period or any portion thereof was after 1965, in the manner and at the rates set out in subsection 5(1), in respect of that period or that portion thereof,

in respect of a salary at the rate authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, together with interest;

(a) at the time he ceases to contribute to the Superannuation Account, or

(b) in the case of a contributor who continues to be employed in the Public Service after having ceased to contribute to the Superannuation Account pursuant to paragraph 5(3)(a) or (b), at the time he ceases to be employed in the Public Service,

minus an amount equal to the amount by which

(c) the total amount the contributor would have been required to contribute to the Superannuation Account up to the time he ceases to be employed in the Public Service, other than interest or charges for payments by instalments, in respect of service after 1965, if he had contributed on the basis of the rates set out in subsection 5(1) as it read on December 31, 1965,

exceeds

(d) the total amount the contributor was required to contribute to the Superannuation Account up to the time he ceases to be employed in the Public Service, other than interest or charges for payments by instalments, in respect of service after 1965;

(a) the amount paid by the contributor into the Superannuation Account, but not including any amount so paid pursuant to subsection 24(6) of the Royal Canadian Mounted Police Superannuation Act,

(b) any amount to his credit in the Retirement Fund that has been transferred to the Superannuation Account, and

(c) any amount paid by him into any other account or fund, together with interest, if any, that has been transferred to the Superannuation Account,

to the extent that the amount remains to his credit in the Superannuation Account, together with interest, if any, calculated pursuant to subsection (9);

. . .

(c) if, without having exercised or been deemed to have exercised the option, he becomes re-employed in the Public Service, he ceases to be entitled to exercise the option until such time as he ceases to be so re-employed, unless before that time he becomes, or would have become, but for subsection 5(3), a contributor under this Part, in which case the period on which that benefit was based, except any such period specified in clause 6(1)(a)(iii)(C) or (E), shall be counted as pensionable service for the purposes of subsection 6(1).

(a) at the rate of four per cent, compounded annually, for any period before January 1, 1997; and

(b) at the rates established in the regulations made under paragraph 44(1)(c), compounded quarterly, for any period on or after January 1, 1997.

. . .

(b) a benefit to which a contributor, surviving spouse or child is entitled under this Part or Part III is not capable of being surrendered or commuted during the lifetime of that person and any transaction that purports to so surrender or commute any such benefit is void; and

(a) if the contributor ceases to be employed in the Public Service, having reached sixty years of age, for any reason other than misconduct, or ceases to be employed in the Public Service by reason of having become disabled, he is entitled, at his option, to

(i) an immediate annuity, or

(ii) either a cash termination allowance or a return of contributions, whichever is the greater;

(b) if the contributor ceases to be employed in the Public Service, not having reached sixty years of age, for any reason other than disability or misconduct, he is entitled, at his option, to

(i) a deferred annuity,

(ii) a return of contributions, or

(iii) an annual allowance calculated and payable in the manner set out in clause 13(1)(c)(ii)(D);

(c) if the contributor becomes disabled, not having reached sixty years of age but having become entitled to a deferred annuity, he ceases to be entitled to that deferred annuity and becomes entitled to an immediate annuity; and

(d) if the contributor is dismissed from the Public Service for misconduct, he is entitled to a return of contributions.

. . .

(b) having to the contributor's credit more than thirty-three years of service on which a superannuation or pension benefit of a kind described in paragraph 5(3)(b) is based, has to the contributor's credit less than two years of pensionable service;

(a) in the case of the surviving spouse, an immediate annual allowance equal to the basic allowance, and

(b) in the case of each child, an immediate annual allowance equal to one-fifth of the basic allowance or, if the contributor died without leaving a surviving spouse or the spouse is dead, two-fifths of the basic allowance,

(a) if the contributor ceases to be employed in the Public Service, having reached sixty years of age, for any reason other than misconduct, the contributor is entitled to an immediate annuity;

. . .

(c) if he ceases to be employed in the Public Service, not having reached sixty years of age, for any reason other than disability or misconduct, he is entitled to,

(i) if at the time he ceases to be so employed he has reached fifty-five years of age and has to his credit not less than thirty years of pensionable service, an immediate annuity, or

(ii) in any other case, at his option

(A) a deferred annuity,

(B) if at the time he ceases to be so employed he has reached fifty years of age and has to his credit not less than twenty-five years of pensionable service, an annual allowance, payable immediately on his exercising his option, equal to the amount of the deferred annuity referred to in clause (A) reduced by the product obtained by multiplying five per cent of the amount of that annuity by

(I) fifty-five minus his age in years, to the nearest one-tenth of a year, at the time he exercises his option, or

(II) thirty minus the number of years, to the nearest one-tenth of a year, of pensionable service to his credit,

whichever is the greater,

(C) if at the time he ceases to be so employed he has reached fifty-five years of age, has been employed in the Public Service on a full-time basis for a period of or for periods totalling at least ten years and does not voluntarily retire from the Public Service, an annual allowance, payable immediately on his so ceasing to be employed, equal to the amount of the deferred annuity referred to in clause (A) reduced by the product obtained by multiplying

(I) five per cent of the amount of that annuity

by

(II) thirty minus the number of years, to the nearest one-tenth of a year, of pensionable service to his credit,

except that in any such case the whole or any part of the reduction provided for by this clause may be waived by the Treasury Board, or

(D) an annual allowance, payable

(I) immediately on his exercising his option, in the case of a contributor fifty or more years of age, or

(II) on his reaching fifty years of age, in the case of a contributor who exercises his option when he is less than fifty years of age,

which allowance shall be equal to the amount of the deferred annuity referred to in clause (A) reduced by the product obtained by multiplying

(III) five per cent of the amount of that annuity

by

(IV) sixty minus his age in years, to the nearest one-tenth of a year, at the time the allowance becomes payable;

. . .

(e) if he is dismissed from the Public Service for misconduct, he is entitled to

(i) a return of contributions, or

(ii) with the consent of the Treasury Board, the whole or any part specified by the Treasury Board of any benefit to which he would have been entitled under this subsection had he, at the time of his dismissal, ceased to be employed in the Public Service for a reason other than misconduct, except that in no case shall the capitalized value thereof be less than the return of contributions referred to in subparagraph (i).

(a) a return of contributions, unless when the contributor ceases to be employed in the Public Service the contributor has reached forty-five years of age and has to the contributor's credit not less than ten years of pensionable service or is a contributor referred to in paragraph 13(1)(a);

(b) a cash termination allowance, if the contributor ceases to be employed in the Public Service, not having reached sixty years of age, by reason of having become disabled, unless when the contributor ceases to be employed in the Public Service the contributor has reached forty-five years of age and has to the contributor's credit not less than ten years of pensionable service; or

(c) any other benefit to which the contributor would otherwise be entitled under this section.

(a) a payment has been made into the Superannuation Account pursuant to an agreement entered into under section 40 or 40.2, and

. . .

(a) a return of contributions; or

(b) with the consent of the Treasury Board, the whole or any part specified by the Treasury Board of any benefit to which he would have been entitled under subsection (1) or (2) had he, at the time of his dismissal, ceased to be employed in the Public Service for a reason other than misconduct, except that in no case shall the capitalized value thereof be less than the return of contributions referred to in paragraph (a).

. . .

(b) the contributor, at any time after he becomes employed in operational service but before he ceases to be employed in the Public Service, further elects to pay to the Superannuation Account in respect of that operational service an amount equal to the amount he would have been required to contribute had he, during that period, been required to contribute, at the rate of two per cent of his salary, together with interest within the meaning of subsection 7(2).

(a) the amount so returned shall not include any amount paid into the Superannuation Account to his credit at any time prior to the time when he became so re-employed; and

(b) the benefit referred to in subsection (1) shall be restored to him.

Payments to Surviving Spouses, Children and Other Beneficiaries

(a) if at the time of the death of the contributor all of the children were eighteen years of age or over and at the time the payment is to be made the spouse is dead or cannot be found, the total amount shall be paid to the children in equal shares;

(b) if at the time of the death of the contributor any of the children were less than eighteen years of age, and the contributor died without leaving a surviving spouse or at the time the payment is to be made the spouse is dead or cannot be found, the total amount shall be paid to the children in such shares as the Minister considers equitable and proper under the circumstances, or to any of them, as the Minister may direct;

(c) if any of the children who were less than eighteen years of age at the time of the death of the contributor are living apart from the surviving spouse at the time the payment is to be made, the total amount shall be paid to the surviving spouse and the children so living apart in such shares as the Minister considers equitable and proper under the circumstances, or to the surviving spouse or any of the children so living apart, as the Minister may direct; and

(d) if the contributor died without leaving any children and at the time the payment is to be made the spouse is dead or cannot be found, or if the contributor died without leaving a surviving spouse and at the time the payment is to be made all of the children are dead or cannot be found, the total amount shall be paid

(i) if the contributor named his estate as his beneficiary or named another beneficiary under Part II and the beneficiary survives the contributor, to the beneficiary, and

(ii) in any other case, to the estate of the contributor or, if less than one thousand dollars, as the Minister may direct.

(a) employed in the Public Service, and

(b) required by subsection 5(1) to contribute to the Superannuation Account

(a) if that person is re-employed in the Public Service and becomes, or would have become, but for the provisions of subsection 5(3), a contributor under this Part, whatever right or claim that he may have to the annuity, annual allowance or adjusted annual allowance shall forthwith be terminated, but the period of service on which the benefit was based, except any period specified in clause 6(1)(a)(iii)(C) or (E), may be counted by that person as pensionable service for the purposes of subsection 6(1), except that if that person, on ceasing to be so re-employed, exercises his option under this Part in favour of a return of contributions, or is not entitled under this Part to any benefit other than a return of contributions, the amount so returned shall not include any amount paid into the Superannuation Account to his credit at any time prior to the time when he became so re-employed, but whatever right or claim that, but for this paragraph, he would have had to the annuity, annual allowance or adjusted annual allowance on ceasing to be so re-employed shall thereupon be restored to him; and

(b) if that person is re-employed in the Public Service and becomes, or would have become, but for the provisions of subsection 5(3), a contributor under this Part, and the period of service on which his annuity, annual allowance or adjusted annual allowance was based included any period specified in clause 6(1)(a)(iii)(C) or (E), he may, within one year from the time when he so became or would have become a contributor under this Part, elect to retain that annuity, annual allowance or adjusted annual allowance, in which case, from and after the date of that election, he shall be deemed, for the purposes of this section, not to have become a contributor under this Part in respect of his service since becoming so re-employed, but if, on ceasing to be so re-employed, he exercises his option under this Part in favour of a return of contributions or is not entitled to any benefit under this Part in respect of his service since becoming so re-employed except a return of contributions, the amount so returned shall not include any amount paid into the Superannuation Account to his credit at any time prior to the time when he became so re-employed.

(a) twice the amount of the contributions made by the contributor to the Superannuation Account in respect of his service in the Public Service, with simple interest at four per cent per annum from the middle of the fiscal year in which those contributions were made;

(b) the amount of his contributions, if any, to the Superannuation Account in respect of his provincial service, with interest, as described in paragraph (a); and

(c) any amount transferred by that government in respect of his provincial service and credited to the Superannuation Account, with simple interest at four per cent per annum from the time when the transfer was made.

. . .

(b) in the case of service for which, by the Canadian Forces 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

(i) where that period or any portion thereof was prior to 1966, in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of that service or that portion thereof, and

(ii) where that period or any portion thereof was after 1965, in the manner and at the rates set out in subsection 5(1) in respect of that service or that portion thereof,

in respect of a salary at a rate equal to the rate authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, together with interest, as defined in subsection 7(2); and

(c) notwithstanding paragraph (a), in the case of service for which, by the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, he was required to pay, and in respect of which he has received an amount by way of a return of contributions or a cash termination allowance, 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

(i) where that period or any portion thereof was prior to 1966, in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of that service or that portion thereof, and

(ii) where that period or any portion thereof was after 1965, in the manner and at the rates set out in subsection 5(1) in respect of that service or that portion thereof,

in respect of a salary at a rate equal to the rate authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, together with interest, as defined in subsection 7(2).

(a) an amount equal to the total amount paid into the Superannuation Account in respect of that employee, except any portion thereof so paid by Her Majesty in right of Canada;

(b) such amount paid into the Superannuation Account in respect of that employee by Her Majesty in right of Canada as the Minister determines; and

(c) such amount representing interest as the Minister determines.

(a) the amount paid by the Minister to an approved employer pursuant to subsection (3) in respect of an employee,

(b) the amount determined by the Minister as having being paid into the Superannuation Account in respect of that employee and in respect of which that employee is or may become entitled to a benefit under this Part or Part III,

(c) the amount determined by the Minister as being the total amount paid into the Superannuation Account by and in respect of that employee,

(a) that, at the time that person ceased to be employed by an approved employer or the administration of any service in which he was employed was transferred to Her Majesty in right of Canada, he was entitled to count for the purpose of any superannuation or pension fund or plan established for the benefit of persons employed by that employer or in that service, and

(b) in respect of which the Pension Benefits Standards Act, 1985 or a provincial law required the vesting of benefits or the locking-in of contributions

(a) requires the Minister to pay to that employer, for the purpose of any plan referred to in subsection (1), an amount determined in accordance with subsection (3) in respect of any contributor who has ceased or ceases to be employed in the Public Service and is or becomes employed by that employer; and

(b) may provide that any eligible employer pay into the Superannuation Account an amount determined in accordance with the agreement in respect of any person who has ceased or ceases to be employed by that employer and is or becomes employed in the Public Service.

(a) amounts equal in the aggregate to

(i) an amount not exceeding the value, actuarially calculated in accordance with the agreement, of all benefits accrued under this Part and Part III in respect of the pensionable service of the contributor, and

(ii) such amount representing interest on the amount determined in accordance with subparagraph (i) as of the date of payment to the eligible employer as the Minister determines; or

(b) the benefits payable under this Part and Part III to or in respect of the contributor, as they become payable.

. . .

(d) prescribing, notwithstanding subsection 5(1) and sections 19 and 65, the rates at which, the manner in which and the circumstances under which persons who are or have been absent from the Public Service on leave of absence without pay shall contribute to the Superannuation Account in respect of that absence, prescribing the salaries those persons are deemed to have received during that absence and respecting any interest or other charges those persons shall pay into the Account;

. . .

(k) specifying, for the purposes of paragraphs 5(3)(b) and 8(2)(a), the kinds of superannuation or pension benefits therein referred to;

. . .

(kk) prescribing the manner in which an amount referred to in section 26.1 may be recovered from any payment on account of the annual allowance referred to in that section;

. . .

(mm) providing, notwithstanding anything in this Part, for the reduction of any annuity or annual allowance payable under this Part to or in respect of a person who has been convicted of an indictable offence committed by him while employed in the Public Service, where, in the opinion of the Minister, the commission of that offence by him constituted misconduct in office;

. . .

(ss) providing for the reduction of any allowance that may become payable under this Part to the surviving spouse, children or other dependants of a person to whom Part III of the Superannuation Act applied, who, at the time of his election to become a contributor under Part I of that Act, failed to pay into the Consolidated Revenue Fund the amount referred to in subsection 31(2) of the Superannuation Act;

(tt) providing for payment out of the Superannuation Account, on the death of a contributor and on application to the Minister by or on behalf of any successor thereunder to whom any annual allowance becomes payable under this Part, of the whole or any part of such portion of any estate, legacy, succession or inheritance duties or taxes that are payable by the successor as 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 under section 27 in any such case shall be reduced;

. . .

(b) for payment out of the Superannuation Account of any pension granted under any plan described in paragraph (a), subject to such terms and conditions as the regulations may prescribe; and

(c) for the transfer to the Superannuation Account of any contributions made under any plan described in paragraph (a), including any contributions by or on behalf of the board, commission or corporation and any accrued interest.

(a) fixing an annual rate of salary for the purposes of paragraph 5(3)(d) or prescribing the manner of determining the annual rate of salary;

. . .

(r) fixing the percentage of a person's salary required to be contributed to the Superannuation Account under subsection 24.4(1) or prescribing the manner of determining that percentage;

. . .

(t) requiring the Minister to credit additional amounts to the Superannuation Account in respect of the operational service that is pensionable service to the credit of a person referred to in section 24.2 and prescribing the manner and circumstances in which those amounts are to be so credited;

. . .

(v.3) respecting the manner in which and the determination of the balances on which interest is to be calculated under subsection 10(9);

. . .

(v.5) respecting the terms and conditions, including the requirement of a person or body referred to in subsection 40.1(1) to pay into the Superannuation Account such amount as is determined in accordance with the regulations for any or all cases, subject to which, and the maximum period during which, the person or body is to form part of the Public Service pursuant to a direction of the Treasury Board made under subsection 40.1(2);

. . .

(v.7) respecting the manner in which and extent to which any provision of this Act or any regulations made under this Act apply to any employee of an entity or portion thereof and adapting any of those provisions for the purposes of that application where an order is made under subsection 42(4) or a regulation is made under paragraph (v.1) in respect of that entity, including the manner of determining any amount that may be paid out of the Superannuation Account in respect of those employees and the terms and conditions under which the amount is to be paid; and

Amounts to be Credited to the Account

(a) in respect of every month, an amount equal to the total of

(i) an amount matching the total amount estimated by the Minister to have been paid into the Account during the month by way of contributions in respect of current service other than current service with any Public Service corporation or other corporation as defined in section 37, and

(ii) such additional amount as is determined by the Minister to be required to provide for the cost of the benefits that have accrued in respect of that month in relation to current service and that will become chargeable against the Account;

(a) on the day on which this subsection comes into force, the amount by which

(i) the aggregate of

(A) all amounts that, pursuant to Part III, were credited to the Supplementary Retirement Benefits Account before that day, and

(B) the interest credited pursuant to section 9 of the Supplementary Retirement Benefits Act on such portion of the balance in that Account as may be attributed to the amounts referred to in clause (A),

exceeds

(ii) the benefits and other amounts charged to the Supplementary Retirement Benefits Account in respect of contributors, before that day, pursuant to section 8 of the Supplementary Retirement Benefits Act; and

(b) such interest as is credited pursuant to section 9 of the Supplementary Retirement Benefits Act, at any time on or after the day on which this subsection comes into force, on such portion of the balance in that Account as may be attributed to the amount referred to in paragraph (a).

Annual Report

(a) in the case of a participant who is employed in the Public Service, the basic benefit shall not be less than

(i) an amount equal to one third of the participant's salary, if that one-third is a multiple of two hundred and fifty dollars, or an amount equal to the nearest multiple of two hundred and fifty dollars above one third of the participant's salary, if that one-third is not a multiple of two hundred and fifty dollars, or

(ii) five thousand dollars,

whichever is the greater,

(b) subject to paragraph (c), in the case of an elective participant who, on ceasing to be employed in the Public Service or to be a member of the regular force, was entitled under Part I to an immediate annuity, the basic benefit shall not be less than five thousand dollars, and

(c) in the case of an elective participant who makes an election under subsection 52(2), the basic benefit shall be five hundred dollars.

(a) a person who is required by subsection 5(1) to contribute to the Superannuation Account,

(b) an employee of a Crown corporation who is required to contribute to the Superannuation Account in respect of current service or who, but for subsection 5(3), would be required so to contribute,

(c) a person not coming within paragraph (a) or (b) who has made an election under section 51 and continues to contribute under this Part,

(d) a person not coming within paragraph (a), (b) or (c) who has made an election under section 51 and to whom the basic benefit of five thousand dollars referred to in paragraph (b) of the definition ``basic benefit'' in this subsection, or to whom the basic benefit of five hundred dollars referred to in paragraph (c) of that definition, applies without contribution under this Part by the participant therefor,

. . .

but does not include an employee of a Crown corporation or public board excluded from the operation of this Part by the regulations;

. . .

(a) in calculating the period during which a person has been employed in the Public Service, any service of that person as a member of the regular force shall be deemed to be employment in the Public Service; and

(b) in calculating the period during which a person has been a participant under this Part, any period during which that person was a regular force participant under this Part prior to August 1, 1966 or under Part II of the Canadian Forces Superannuation Act shall be included.

. . .

(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 so employed he is entitled under Part I to an immediate annuity, be deemed so to have elected within that period to continue to be a participant under this Part after the expiration of that period.

. . .

(c) an amount equal to the amount estimated by the Minister to be sufficient to cover the cost of the benefits that will become chargeable against the Account but not less than the aggregate of

. . .

(iii) the amount of the single premium determined under Schedule II in respect of each participant in the case of whom the basic benefit in the amount of five thousand dollars referred to in paragraph (b) of the definition ``basic benefit'' in subsection 47(1), or the basic benefit in the amount of five hundred dollars referred to in paragraph (c) of that definition, applies without contribution under this Part by the participant therefor; and

. . .

(h) authorizing payment, with the approval of the Minister, out of any benefit payable to the spouse, beneficiary or estate of a deceased participant, of reasonable expenses incurred for the maintenance, medical care or burial of the participant;

(a) a person who is required by subsection 5(1) to contribute to the Superannuation Account,

(b) a person described in paragraph 5(3)(a) or (b) who is employed in the Public Service, or

(c) a person who is required to contribute to the Superannuation Account by reason of a provision in any other Act of Parliament;

(a) in the case of any period of elective service or portion thereof that is after March 31, 1970 and before January 1, 1977, at the rate set out in subsection 65(1) of the Public Service Superannuation Act, as it read immediately before the coming into force of this paragraph; and

(b) in the case of any period of elective service or portion thereof that is after December 31, 1976, at the rate set out in section 65.

. . .

(b) the retirement year or retirement month of a person who is in receipt of a pension by virtue of being a surviving spouse, a child or an orphan, is the retirement year or retirement month, as the case may be, of the person in respect of whom or in respect of whose service the pension is payable.

Canadian Forces Superannuation Act

(a) a person who has ceased to be so required to contribute to the Superannuation Account, and

(b) for the purposes of sections 26 to 35 and 38 to 40, a contributor under Part V of the former Act who has become entitled to a pension under that Part or has died;

(a) no person who is entitled to a pension under any of Parts I to III of the former Act by virtue of having served in the regular force shall contribute to the Superannuation Account as required by subsection (1);

(b) no person shall contribute to the Superannuation Account as required by subsection (1) after that person has to his credit a period of pensionable service totalling thirty-five years;

(c) no person who has become entitled to or has been granted any superannuation or pension benefit of a kind prescribed by the regulations payable out of the Consolidated Revenue Fund or out of any account or fund in the accounts of Canada other than the Superannuation Account shall contribute to the Superannuation Account as required by subsection (1) after that person has to his credit a period of pensionable service totalling thirty-five years less the number of years of service on which that superannuation or pension benefit is based; and

(d) no person shall, in respect of any period of service of that person as a member of the regular force on or after the day on which this paragraph comes into force, contribute to the Superannuation Account in respect of any portion of that person's annual rate of pay that is in excess of such annual rate of pay as is fixed by or determined in the manner prescribed by the regulations.

(a) non-elective service, comprising,

. . .

(ii) in the case of any contributor,

(A) any period during which he is required by section 5 to contribute to the Superannuation Account, and

. . .

(b) elective service, comprising,

. . .

(ii) in the case of any contributor,

. . .

(c) in respect of any period specified in clause 6(b)(ii)(A) or (B), an amount equal to the amount that he would have been required to contribute had he, during that period, been required to contribute

(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,

(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

(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,

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;

(d) in respect of any period specified in clause 6(b)(ii)(C) or (D), an amount equal to the amount that he would have been required to contribute had he, during that period, been required to contribute

(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,

(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

(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,

in respect of pay equal to the pay authorized to be paid to him during that period, together with interest;

. . .

(g) in respect of any period specified in clause 6(b)(ii)(G), an amount equal to the amount that he would have been required to contribute had he, during that period, been required to contribute

(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,

(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

(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,

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 during that period, together with interest;

. . .

(l) in respect of any period specified in clause 6(b)(ii)(L), such amount as is determined in accordance with the regulations.

(a) the total amount the contributor would have been required to contribute to the Superannuation Account up to the time he 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 had contributed on the basis of the rate set forth in subsection 5(1) as it read on December 31, 1965,

exceeds

(b) the total amount the contributor was required to contribute to the Superannuation Account up to the time he ceases to be a member of the regular force, other than interest or charges for payments by instalments, in respect of service after 1965;

(a) the amount paid by the contributor into the Superannuation Account but not including any amount so paid pursuant to subsection 39(7) of the Public Service Superannuation Act or subsection 24(6) of the Royal Canadian Mounted Police Superannuation Act, and

(b) any amount paid by him into any other account or fund, together with interest, if any, that has been transferred to the Superannuation Account,

to the extent that the amount remains to his credit in the Superannuation Account, together with interest, if any, calculated pursuant to section 13.

(a) determine the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition ``return of contributions'' in section 10 that have been paid by the contributor into the Superannuation Account or transferred to the Superannuation Account to the credit of the contributor

(i) prior to 1974, and

(ii) during each year, hereinafter called a ``contribution year'', subsequent to 1973, in which contributions were made by or on behalf of the contributor to the Superannuation Account,

and that have not previously been paid to him as a return of contributions or otherwise; and

(b) calculate interest at the rate of four per cent compounded annually

(i) on the aggregate amount determined in respect of the period referred to in subparagraph (a)(i), from December 31, 1973 to December 31 of the year immediately preceding the year in which he ceased to be a member of the regular force, and

(ii) on the aggregate amount determined in respect of each contribution year referred to in subparagraph (a)(ii), from December 31 of that year to December 31 of the year immediately preceding the year in which he ceased to be a member of the regular force.

(a) a benefit under this Part 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 void;

(b) a benefit to which a contributor, surviving spouse or child is entitled under this Part or Part III is not capable of being surrendered or commuted during the lifetime of that person and any transaction that purports to so surrender or commute any such benefit is void; and

(c) a benefit under this Part or Part III is exempt from attachment, seizure and execution, either at law or in equity.

(a) if he has served in the regular force for three years or less, he is entitled to a return of contributions;

(b) if he has served in the regular force for more than three years but less than ten years, he is entitled to

(i) a return of contributions, or

(ii) a cash termination allowance,

whichever is the greater; and

(c) if he has served in the regular force for ten or more years, he is entitled to an immediate annuity.

. . .

(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

(a) if he has served in the regular force for less than ten years, he is entitled to

(i) a return of contributions, or

(ii) a cash termination allowance,

whichever is the greater; and

(b) if he has served in the regular force for ten or more years, he is entitled to an immediate annuity.

(a) if he has served in the regular force for three years or less, he is entitled to a return of contributions;

(b) if he has served in the regular force for more than three years but less than ten years, he is entitled to

(i) a return of contributions, or

(ii) a cash termination allowance,

whichever is the greater;

(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

(i) a return of contributions,

(ii) a deferred annuity, or

(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

(A) the period of his service in the regular force is less than twenty years, or

(B) his age at the time of his retirement is less than the retirement age applicable to his rank,

whichever is the lesser; and

(d) if he has served in the regular force for twenty or more years, he is entitled to an immediate annuity.

(a) if he has served in the regular force for less than ten years, he is entitled to a return of contributions; or

(b) if he has served in the regular force for ten or more years, he is entitled to

(i) a return of contributions, or

(ii) with the consent of the Treasury Board, the whole or any part specified by the Treasury Board of any annuity to which he would have been entitled under subsection 19(1) had he, at the time of his retirement, ceased to be a member of the regular force for a reason other than a reason described in subsection 17(1) or (2) or 18(1), (2) or (4), except that in no case shall the capitalized value thereof be less than the amount of the return of contributions referred to in subparagraph (i).

(a) as a result of the carrying out of a punishment of dismissal, or dismissal with disgrace, from Her Majesty's service;

(b) by reason of his having been convicted of an offence under

(i) section 336 of the Criminal Code, or

(ii) section 130 of the National Defence Act for an act punishable under section 336 of the Criminal Code;

(c) by reason of his having been found guilty of an offence under section 114 of the National Defence Act that was found to have been committed at a time when he was, by reason of his rank, appointment or employment or as a result of any lawful command, entrusted with the custody, control or distribution of the thing stolen;

(d) by reason of his having been convicted under any law of Canada, other than section 94 of the National Defence Act, of an offence involving traitorous or treasonable behaviour;

(e) by reason of his having been convicted under section 88 of the National Defence Act of the offence of desertion; or

(f) by reason of his having been absent without authority from his place of duty for such period immediately preceding his retirement as may be prescribed by regulation.

(a) if he has served in the regular force for less than ten years, he is entitled to a return of contributions;

(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

(i) a return of contributions, or

(ii) a deferred annuity;

(c) if he has served in the regular force for twenty or more years but less than twenty-five years, he is entitled,

(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

(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

(A) the period of his service in the regular force is less than twenty-five years, or

(B) his age at the time of his retirement is less than the retirement age applicable to his rank,

whichever is the lesser; and

(d) if he has served in the regular force for twenty-five or more years, he is entitled

(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

(ii) in the case of a contributor other than an officer, to an immediate annuity.

(a) in the case of a surviving spouse, an immediate annual allowance equal to the basic allowance, and

(b) in the case of each child, an immediate annual allowance equal to one-fifth of the basic allowance or, if the contributor died without leaving a surviving spouse or the spouse is dead, two-fifths of the basic allowance,

Payments to Surviving Spouses, Children and Other Beneficiaries

(a) if at the time of the death of the contributor all of the children were eighteen years of age or over and at the time the payment is to be made the spouse is dead or cannot be found, the total amount shall be paid to the children in equal shares;

(b) if at the time of the death of the contributor any of the children were less than eighteen years of age, and the contributor died without leaving a surviving spouse or at the time the payment is to be made the spouse is dead or cannot be found, the total amount shall be paid to the children in such shares as the Minister considers equitable and proper under the circumstances, or to any of them, as the Minister may direct;

(c) if any of the children who were less than eighteen years of age at the time of the death of the contributor are living apart from the surviving spouse of the contributor at the time the payment is to be made, the total amount shall be paid to the surviving spouse and the children so living apart in such shares as the Minister considers equitable and proper under the circumstances, or to the surviving spouse or any of the children so living apart, as the Minister may direct; and

(d) if the contributor died without leaving any children and at the time the payment is to be made the spouse of the contributor is dead or cannot be found, or if the contributor died without leaving a surviving spouse and at the time the payment is to be made all of the children are dead or cannot be found, the total amount shall be paid

(i) if the contributor named his estate as his beneficiary or named another beneficiary under Part II and the beneficiary survives the contributor, to the beneficiary,

(ii) if the contributor is not survived by a beneficiary so named and the death of the contributor occurred while he was a member of the regular force, to the service estate of the contributor, and

(iii) in any other case, to the estate of the contributor or, if less than one thousand dollars, as the Minister may direct.

(a) if, on subsequently ceasing to be a member of the regular force, he 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 to his credit at any time before the time of his re-enrollment in the regular force, and 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

(a) six per cent of the pay authorized to be paid to the contributor in respect of that period or any portion thereof that was prior to April 1, 1969 plus

(i) in the case of a male contributor, six and one-half per cent of the pay authorized to be paid to the contributor in respect of that period or any portion thereof after March 31, 1969, or

(ii) notwithstanding section 3, in the case of a female contributor,

(A) five per cent of the pay authorized to be paid to the contributor in respect of that period or any portion thereof after March 31, 1969 and prior to February 1, 1976,

plus

(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 thereof after February 1, 1976,

minus, in respect of any period of service or portion thereof after 1965, 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

(b) the aggregate of

(i) any amount withheld under regulations made pursuant to the National Defence Act from his pay in respect of that period,

(ii) any amount paid to the contributor as a return of contributions under this Act in respect of that period, and

(iii) an amount equal to

(A) twenty-four twenty-fourths of any gratuity paid to the contributor under the regulations referred to in subparagraph (i) in respect of that period if the contributor becomes a contributor before the end of the month next following the month in which that period of service terminated,

(B) twenty-three twenty-fourths of any such gratuity if the contributor becomes a contributor in the second month following the month in which that period of service terminated,

(C) twenty-two twenty-fourths of such gratuity if the contributor becomes a contributor in the third month following the month in which that period of service terminated,

and so on, by like progression, until the commencement of the twenty-fifth month following the month in which that period of service terminated,

(a) one person appointed from among contributors in receipt of an annuity under this Act who are nominated for appointment by an association that, in the opinion of the Minister, represents such contributors;

(b) three persons appointed from among persons required to contribute to the Superannuation Account who are nominated for appointment by the Chief of the Defence Staff to represent persons serving in the Canadian Forces;

(c) two persons appointed from among persons required to contribute to the Superannuation Account; and

(d) two persons appointed from among persons required to contribute to the Superannuation Account or any other superannuation or pension account in the accounts of Canada.

. . .

(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 subsection 5(1) and section 75, the contributions to be made by that person to the Superannuation Account in respect of that pay;

. . .

(n) providing, notwithstanding anything in this Act, for the reduction by the Treasury Board of any annuity or pension payable under this Act or Part V of the former Act to or in respect of a person who, after his retirement from the regular force, is convicted of an indictable offence committed by him while a member of the regular force where, in the opinion of the Service Pension Board, the commission of the offence by him constituted misconduct in the performance of his duties as a member of the regular force;

(o) providing for the payment out of the Superannuation Account, on the death of a contributor and on application to the Minister by or on behalf of any successor thereunder to whom any annual allowance becomes payable under this Act, of the whole or any part of such portion of any estate, legacy, succession or inheritance duties or taxes that are payable by the successor as 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

(a) fixing an annual rate of pay for the purposes of paragraph 5(2)(d) or prescribing the manner of determining the annual rate of pay;

. . .

(d) notwithstanding any regulations made under paragraph 50(c), determining the amounts to be paid under paragraph 7(1)(l);

Amounts to be Credited to Account

(a) in respect of every month, an amount equal to the amount estimated by the President of the Treasury Board to be required to provide for the cost of the benefits that have accrued in respect of that month and that will become chargeable against the Account; and

(a) on the day on which this subsection comes into force, the amount by which

(i) the aggregate of

(A) all amounts that, pursuant to Part III, were credited to the Supplementary Retirement Benefits Account before that day, and

(B) the interest credited pursuant to section 9 of the Supplementary Retirement Benefits Act on such portion of the balance in that Account as may be attributed to the amounts referred to in clause (A),

exceeds

(ii) the benefits and other amounts charged to the Supplementary Retirement Benefits Account in respect of contributors, before that day, pursuant to section 8 of the Supplementary Retirement Benefits Act; and

(b) such interest as is credited pursuant to section 9 of the Supplementary Retirement Benefits Act, at any time on or after the day on which this subsection comes into force, on such portion of the balance in that Account as may be attributed to the amount referred to in paragraph (a).

Annual Report

(a) in the case of an elective participant who has not made an election under subsection 64(2) and who, on ceasing to be a member of the regular force or on ceasing to be employed in the Public Service, 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, the basic benefit shall not be less than five thousand dollars, and

(b) in the case of an elective participant who makes an election under subsection 64(2), the basic benefit shall be five hundred dollars;

(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

(i) the pay of that participant, expressed in terms of an annual rate, and

(ii) three thousand dollars per annum if his rank is lower than warrant officer, or five thousand dollars per annum if his rank is warrant officer or higher, and

(b) in the case of an elective participant, the greater of

(i) the pay of that participant at the time he ceased to be a member of the regular force, expressed in terms of an annual rate, and

(ii) three thousand dollars per annum if his rank at the time he ceased to be a member of the regular force was lower than chief petty officer in the Royal Canadian Navy, warrant officer in the Canadian Army or Royal Canadian Air Force or warrant officer in the Canadian Forces, or five thousand dollars per annum if his rank at that time was chief petty officer or higher in the Royal Canadian Navy, warrant officer or higher in the Canadian Army or Royal Canadian Air Force or warrant officer or higher in the Canadian Forces,

except that where a retroactive increase is authorized in the pay of that participant, the increase shall be deemed to have commenced to have been received by him on such day as the regulations prescribe.

. . .

(d) a person not coming within paragraph (a) or (c) who has made an election under section 62 and to whom the basic benefit in the amount of five thousand dollars referred to in paragraph (a) of the definition ``basic benefit'', or to whom the basic benefit of five hundred dollars referred to in paragraph (b) of that definition, applies without contribution under this Part by the participant therefor, and

. . .

but does not include a person described in paragraph 62(1)(b) of the Public Service Superannuation Act who elected not to come under the provisions of Part II of that Act;

Contributions

. . .

(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

. . .

(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

(a) prescribing the times as of which the reductions referred to in the definition ``basic benefit'' in subsection 60(1) shall be made;

(b) prescribing the manner and time of payment of contributions;

(c) prescribing the contributions to be made by elective participants and by participants who are absent from duty and prescribing the conditions on which participants who are absent from duty may continue to be participants;

. . .

(g) authorizing payment, with the approval of the Minister, out of any benefit payable to the surviving spouse, beneficiary or estate of a deceased participant, of reasonable expenses incurred for the maintenance, medical care or burial of the participant;

. . .

(l) prescribing, for the purpose of the definition ``salary'' in subsection 60(1), the day on which a retroactive increase in pay shall be deemed to have commenced to have been received by a participant; and

. . .

(e) a person who is in receipt of the pension by reason of being a surviving spouse, a child or an orphan.

(a) in the case of any period of elective service or portion thereof that is after March 31, 1970 and before January 1, 1977, at the rate set out in subsection 75(1) of this Act as it read immediately before the coming into force of this paragraph; and

(b) in the case of any period of elective service or portion thereof that is after December 31, 1976, at the rate set out in section 75.

. . .

(b) the retirement year or retirement month of a person who is in receipt of a pension by reason of being a surviving spouse, a child or an orphan, is the retirement year or retirement month, as the case may be, of the person in respect of whom or in respect of whose service the pension is payable.

Royal Canadian Mounted Police Superannuation Act

(a) a person who has ceased to be so required to contribute to the Superannuation Account, and

(b) for the purposes of sections 15 to 19 and 22, a contributor under Part V of the former Act who has been granted a pension or annual allowance under that Act or has died;

(a) was a contributor under Part V of the former Act immediately before April 1, 1960, or

(b) was not a member of the Force immediately before April 1, 1960 or, having been a member of the Force at that time, thereafter ceased to be a member of the Force and subsequently was re-appointed to or re-enlisted in the Force,

(a) no person shall contribute to the Superannuation Account as required by subsection (1) after that person has to his credit a period of pensionable service totalling thirty-five years;

(b) no person who has become entitled to or has been granted any superannuation or pension benefit of a kind prescribed by the regulations, payable out of the Consolidated Revenue Fund or out of any account or fund in the accounts of Canada other than the Superannuation Account, shall contribute to the Superannuation Account as required by subsection (1) after that person has to his credit a period of pensionable service totalling thirty-five years less the number of years service on which that superannuation or pension benefit is based; and

(c) no person shall, in respect of any period of service of that person as a member of the Force on or after the day on which this paragraph comes into force, contribute to the Superannuation Account in respect of any portion of that person's annual rate of pay that is in excess of such annual rate of pay as is fixed by or determined in the manner prescribed by the regulations.

(a) non-elective service, comprising,

. . .

(ii) in the case of any contributor,

(A) any period during which he is required by section 5 to contribute to the Superannuation Account, and

. . .

(b) elective service, comprising,

. . .

(ii) in the case of any contributor,

. . .

(d) in respect of any period specified in clause 6(b)(ii)(B), an amount equal to the amount that he would have been required to contribute had he, during that period, been required to contribute

(i) where that period or any portion thereof was prior to 1966, in the manner and at the rates set forth in subsection 5(1) as it read on December 31, 1965, in respect of that period or that portion thereof,

(ii) where that period or any portion thereof was after 1965 and prior to April 1, 1969, in the manner and at the rates 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

(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,

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;

(e) in respect of any period specified in clause 6(b)(ii)(C), (D), (E), (F) or (G), an amount equal to the amount that he would have been required to contribute had he, during that period, been required to contribute

(i) where that period or any portion thereof was prior to 1966, in the manner and at the rates set forth in subsection 5(1) as it read on December 31, 1965, in respect of that period or that portion thereof,

(ii) where that period or any portion thereof was after 1965 and prior to April 1, 1969, in the manner and at the rates 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

(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,

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;

. . .

(i) in respect of any period described in clause 6(b)(ii)(K), an amount determined in accordance with the regulations.

. . .

(b) an election to pay for any period of service described in clause 6(b)(ii)(J) or (K), 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;

(b.1) an election to surrender an annuity, annual allowance or pension under subsection 24(5) on or after the day on which this paragraph comes into force, 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

(a) the total amount the contributor would have been required to contribute to the Superannuation Account up to the time he ceases to be a member of the Force, other than interest or charges for payments by instalments, in respect of service after 1965, if he had contributed on the basis of the rates set forth in subsection 5(1) as it read on December 31, 1965,

exceeds

(b) the total amount the contributor was required to contribute to the Superannuation Account up to the time he ceases to be a member of the Force, other than interest or charges for payments by instalments, in respect of service after 1965;

(a) the amount paid by the contributor into the Superannuation Account but not including any amount so paid pursuant to subsection 39(7) of the Public Service Superannuation Act, and

(b) any amount paid by him into any other account or fund, together with interest, if any, that has been transferred to the Superannuation Account,

to the extent that the amount remains to his credit in the Superannuation Account together with interest, if any, calculated pursuant to subsection (6).

(a) determine the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition ``return of contributions'' in subsection (1) that have been paid by the contributor into the Superannuation Account or transferred to the Superannuation Account to the credit of the contributor

(i) prior to 1974, and

(ii) during each year, hereinafter called a ``contribution year'', subsequent to 1973, in which contributions were made by or on behalf of the contributor to the Superannuation Account,

and that have not previously been paid to him as a return of contributions or otherwise; and

(b) calculate interest at the rate of four per cent compounded annually

(i) on the aggregate amount determined in respect of the period referred to in subparagraph (a)(i), from December 31, 1973 to December 31 of the year immediately preceding the year in which he ceased to be a member of the Force, and

(ii) on the aggregate amount determined in respect of each contribution year referred to in subparagraph (a)(ii), from December 31 of that year to December 31 of the year immediately preceding the year in which he ceased to be a member of the Force.

. . .

(b) a benefit to which a contributor, surviving spouse or child is entitled under this Part or Part III is not capable of being surrendered or commuted during the lifetime of that person and any transaction that purports to so surrender or commute any such benefit is void; and

(a) if he has served in the Force for less than ten years, he is entitled to

(i) a return of contributions, or

(ii) a cash termination allowance,

whichever is the greater; and

(b) if he has served in the Force for ten or more years, he is entitled to an immediate annuity.

(a) if he has to his credit less than ten years of pensionable service, he is entitled to

(i) a return of contributions, or

(ii) a cash termination allowance,

whichever is the greater; and

(b) if he has to his credit ten or more years of pensionable service, he is entitled to an immediate annuity.

(a) if he has served in the Force for less than ten years, he is entitled to a return of contributions;

(b) if he has served in the Force for ten or more years but less than twenty years, he is entitled to

(i) a return of contributions,

(ii) a deferred annuity, or

(iii) in the case of a contributor whose retirement is due to a reduction in the total number of members of the Force, and in any other case in the discretion of the Treasury Board, an immediate annuity, reduced, until such time as the contributor reaches sixty-five years of age but not thereafter, by five per cent for each full year not exceeding six by which the period of his service in the Force is less than twenty years,

at his option; and

(c) if he has served in the Force for twenty or more years, he is entitled to an immediate annuity.

. . .

(b) in the discretion of the Treasury Board, the whole or any part specified by the Treasury Board of any benefit to which he would have been entitled under this section if

(i) in the case of a contributor who at the time of his retirement had reached retirement age, he had ceased to be a member of the Force for any reason other than disability or misconduct, or

(ii) in the case of a contributor who at the time of his retirement had not reached retirement age, he had been compulsorily retired from the Force to promote economy or efficiency due to a reduction in the total number of members of the Force,

except that in no case shall the capitalized value thereof be less than the amount of the return of contributions referred to in paragraph (a).

(a) if the contributor has served in the Force for less than ten years, the contributor is entitled to a return of contributions;

(b) if the contributor has served in the Force for ten or more years but less than twenty years, the contributor is entitled to a return of contributions or a deferred annuity at the contributor's option;

(c) if the contributor has served in the Force for twenty or more years but less than twenty-five years, the contributor is entitled to an annual allowance payable immediately on the contributor ceasing to be a member of the Force reduced by five per cent for each full year by which

(i) the period of the contributor's service in the Force is less than twenty-five years, or

(ii) the contributor's age at the time of retirement is less than the retirement age applicable to the contributor's rank,

whichever is the lesser; and

(d) if the contributor has served in the Force for twenty-five years or more, the contributor is entitled to an immediate annuity.

(a) a member of the Force who is retired from the Force on the expiration of a period of engagement shall be deemed to have retired from the Force

(i) compulsorily, if he offered to re-engage in the Force on the expiration of that period and his offer was refused, and

(ii) voluntarily, if he did not offer to re-engage in the Force on the expiration of that period; and

(b) a member of the Force not holding a rank in the Force is entitled to an immediate annuity if that person has served in the Force for thirty-five years or more or, in any other case, to a benefit described in subsection (7), (8), (9) or (10).

(a) if at the time he ceases to be a member of the Force he has to his credit less than five years of pensionable service, to a return of contributions; and

(b) if at the time he ceases to be a member of the Force he has to his credit five or more years of pensionable service, to an immediate annuity.

(a) if at the time he is so compulsorily retired he has to his credit less than five years of pensionable service, to

(i) a return of contributions, or

(ii) a cash termination allowance,

whichever is the greater; and

(b) if at the time he is so compulsorily retired he has to his credit five or more years of pensionable service, to an immediate annuity.

(a) if at the time he ceases to be a member of the Force he has reached fifty-five years of age and has to his credit not less than thirty years of pensionable service, to an annuity payable immediately on his ceasing to be a member of the Force; or

(b) in any other case, at his option,

(i) to a deferred annuity, or

(ii) if at the time he ceases to be a member of the Force he has reached fifty years of age and has to his credit not less than twenty-five years of pensionable service, to an annual allowance, payable immediately on his exercising his option, equal to the amount of the deferred annuity referred to in subparagraph (i) reduced by the product obtained by multiplying five per cent of the amount of that annuity by

(A) fifty-five minus his age in years, to the nearest one-tenth of a year, at the time he exercises his option, or

(B) thirty minus the number of years, to the nearest one-tenth of a year, of pensionable service to his credit,

whichever is the greater,

(iii) if at the time he ceases to be a member of the Force, he has reached fifty-five years of age, has been a member of the Force for a period of or for periods totalling at least ten years and does not voluntarily cease to be a member of the Force, to an annual allowance, payable immediately on his so ceasing to be a member of the Force, equal to the amount of the deferred annuity referred to in subparagraph (i) reduced by the product obtained by multiplying

(A) five per cent of the amount of that annuity

by

(B) thirty minus the number of years, to the nearest one-tenth of a year, of pensionable service to his credit,

except that in any such case the whole or any part of the reduction provided for by this subparagraph may be waived by the Treasury Board,

(iv) to an annual allowance, payable

(A) immediately on his exercising his option, in the case of a contributor fifty or more years of age, or

(B) on his reaching fifty years of age, in the case of a contributor who exercises his option when he is less than fifty years of age,

which allowance shall be equal to the amount of the deferred annuity referred to in subparagraph (i) reduced by the product obtained by multiplying

(C) five per cent of the amount of that annuity

by

(D) sixty minus his age in years, to the nearest one-tenth of a year, at the time the allowance becomes payable, or

(v) to a return of contributions.

(a) to a return of contributions; or

(b) with the consent of the Treasury Board, to the whole or any part specified by the Treasury Board of any benefit to which he would have been entitled under subparagraph (5)(b)(ii) or under subsection (7), (8) or (9) had he, at the time of his dismissal, ceased to be a member of the Force for a reason other than misconduct, except that in no case shall the capitalized value thereof be less than the return of contributions referred to in paragraph (a).

(a) in the case of the surviving spouse, an immediate annual allowance equal to the basic allowance, and

(b) in the case of each child, an immediate annual allowance equal to one-fifth of the basic allowance or, if the contributor died without leaving a surviving spouse or the surviving spouse is dead, two-fifths of the basic allowance,

Payments to Surviving Spouses, Children and Other Beneficiaries

(a) if at the time of the death of the contributor all of the children were eighteen years of age or over and at the time the payment is to be made the surviving spouse is dead or cannot be found, the total amount shall be paid to the children in equal shares;

(b) if at the time of the death of the contributor any of the children were less than eighteen years of age, and the contributor died without leaving a surviving spouse or at the time the payment is to be made the surviving spouse is dead or cannot be found, the total amount shall be paid to the children in such shares as the Minister considers equitable and proper under the circumstances, or to any of them, as the Minister may direct;

(c) if any of the children who were less than eighteen years of age at the time of the death of the contributor are living apart from the contributor's surviving spouse at the time the payment is to be made, the total amount shall be paid to the surviving spouse and the children so living apart from the surviving spouse in such shares as the Minister considers equitable and proper under the circumstances, or to the surviving spouse or any of the children so living apart, as the Minister may direct; and

(d) if the contributor died without leaving any children and at the time the payment is to be made the contributor's surviving spouse is dead or cannot be found, or if the contributor died without leaving a surviving spouse and at the time the payment is to be made all of the children are dead or cannot be found, the total amount shall be paid

(i) if the contributor, pursuant to any regulations made under section 26, named his estate as his beneficiary or named another beneficiary who may be named under those regulations and the beneficiary survives the contributor, to the beneficiary, and

(ii) in any other case, to the estate of the contributor or, if less than one thousand dollars, as the Minister may direct.

(a) if, on subsequently ceasing to be a member of the Force, he exercises his option under this Part in favour of a return of contributions, or is not entitled under this Part to any benefit other than a return of contributions, the amount returned shall not include any amount paid into the Superannuation Account to his credit at any time before the time of his re-appointment to or re-enlistment in the Force, and whatever right or claim that, but for this section, he would have had to the original annuity on subsequently ceasing to be a member of the Force shall thereupon be restored to him; and