Bill C-78

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

1992, c. 46, s. 26	(2) Subsection 52(3) of the English version of the Act is replaced by the following:
Election irrevocable	(3) An election made under this section is irrevocable.
1996, c. 18, s. 37	103. Section 53 of the Act is replaced by the following:
Amount of contributions	53. Every participant shall contribute to the Consolidated Revenue Fund at the rate of fifteen cents per month for every thousand dollars in the amount of the participant's basic benefit (reduced, if the participant has attained the age of sixty-five years and is employed in the Public Service, having been so employed substantially without interruption for two years or more or having been a participant under this Part without interruption for two years or more, by one dollar and fifty cents per month, commencing as of the time that the regulations prescribe, being the contribution otherwise payable under this Part for the basic benefit in the amount of ten thousand dollars referred to in the definition ``basic benefit'' in subsection 47(1)) or, in the case of elective participants and participants who are absent from duty, any contribution that the regulations prescribe.
	104. Section 55 of the Act is amended by adding the following after subsection (2):
Exception	(2.1) If it is established to the satisfaction of the Minister when the participant dies that the beneficiary or widow cannot be found, the benefit shall be paid to the estate or succession of the participant or, if less than one thousand dollars, shall be paid as the Minister may direct.
1992, c. 46, s. 27	105. Subparagraph 56(1)(c)(iii) of the Act is replaced by the following:
	(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 ten 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 - or the basic benefit in the amount of five thousand dollars referred to in paragraph (d) of that definition - applies without contribution under this Part by the participant for it ; and
	106. Paragraph 61(1)(h) of the English version of the Act is replaced by the following:
	(h) authorizing payment, with the approval of the Minister, out of any benefit payable to the spouse, beneficiary or estate or succession of a deceased participant, of reasonable expenses incurred for the maintenance, medical care or burial of the participant;
1992, c. 46, s. 30	107. The definition ``contributor'' in section 64 of the Act is repealed.
1992, c. 46, s. 30	108. Section 65 of the Act is repealed.
1992, c. 46, s. 30	109. Subsection 66(1) of the Act is replaced by the following:
Contributions for elective service	66. (1) A person who elects, pursuant to section 6 or 39, to count as pensionable service any period of elective service specified in that section, or any portion of that service , that is after March 31, 1970 but before January 1, 2000 is required to contribute to the Superannuation Account or the Public Service 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 salary described in those sections
	(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 person's salary ; and
	(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 person's salary .
1992, c. 46, s. 30	110. Section 67 of the Act is repealed.
1992, c. 46, s. 30	111. Paragraph 69(3)(b) of the Act is replaced by the following:
	(b) the retirement year or retirement month of a person who is in receipt of a pension by virtue of being a survivor or a child, 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.
1992, c. 46, s. 30	112. Subsection 70(2) of the Act is repealed.
1992, c. 46, s. 30	113. The portion of subsection 71(1) of the Act before paragraph (a) is replaced by the following:
Regulations	71. (1) The Governor in Council may, for the purpose of enabling the pension plan provided by this Act to conform with any provision of section 147.1 of the Income Tax Act and Part LXXXV of the Income Tax Regulations, make regulations
	114. (1) Part II of Schedule I to the Act is amended by striking out the following:
	Postmasters and Assistant Postmasters in Revenue Post Offices
	Maîtres de poste et maîtres de poste adjoints dans les bureaux à commission
	(2) Part III of Schedule I to the Act is amended by adding the following in alphabetical order:
	Canada Post Corporation
	Société canadienne des postes
R.S., c. C-17; R.S., c. 31 (1st Supp.), c. 13 (2nd Supp.); 1989, c. 6; 1992, c. 46; 1998, c. 35	AMENDMENTS TO THE CANADIAN FORCES SUPERANNUATION ACT
	115. *(1) The definitions ``contributor'' and ``salary'' in subsection 2(1) of the Canadian Forces Superannuation Act* are replaced by the following:**
``contributor'' « contribu- teur »	``contributor'' means a person who is required by section 5 to contribute to the Superannuation Account or the Canadian Forces Pension Fund , and includes, unless the context otherwise requires,
	(a) a person who has ceased to be so required to contribute to the Superannuation Account or the Canadian Forces Pension Fund , 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;
``salary'' « traitement »	``salary'' as applied to a member of the Canadian Forces means the pay received by the member from employment as a member of the Canadian Forces;
	(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
``Canadian Forces Pension Fund'' « Caisse de retraite des Forces canadiennes »	``Canadian Forces Pension Fund'' means the fund established under section 55.2;
``Canadian Forces Superannua- tion Investment Fund'' « Fonds de placement du compte de pension de retraite des Forces canadiennes »	``Canadian Forces Superannuation Investment Fund'' means the fund established under section 55.1;
``child'' « enfant »	``child'' means a child or stepchild of - or an individual adopted either legally or in fact by - a contributor, who at the time of the contributor's death was dependent on the contributor for support;
``survivor'' « survivant »	``survivor'', in relation to a contributor, means
	(a) a person who was married to the contributor at the time of the contributor's death, or
	(b) a person referred to in subsection 29(1).
	(3) Subsection 2(2) of the Act is repealed.
	116. Subsection 4(1) of the Act is replaced by the following:
Eligibility	4. (1) Subject to this Act, an annuity or other benefit specified in this Act shall be paid to or in respect of every person who, being required to contribute to the Superannuation Account or the Canadian Forces Pension Fund in accordance with this Act, ceases to be a member of the regular force or dies, and that annuity or other benefit shall, subject to this Act, be based on the number of years of pensionable service to the credit of that person.
1992, c. 46, s. 33(1)	117. (1) Subsection 5(1) of the Act is replaced by the following:
Contribution rates before 2004	5. (1) A member of the regular force, except a person described in subsection (1.1), is required to contribute, in respect of every year in the period beginning on January 1, 2000 and ending on December 31, 2003, by reservation from salary or otherwise,
	(a) 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
	(b) seven and one-half percent of the portion of his or her salary that is greater than the Year's Maximum Pensionable Earnings.
Contribution rates - 2004 and later	(1.01) A member of the regular force, except a person described in subsection (1.1), is required to contribute, in respect of every portion of the period beginning on January 1, 2004 by reservation from salary or otherwise, at the contribution rates determined by the Treasury Board in respect of that portion on the joint recommendation of the President of the Treasury Board and the Minister.
Funds for contributions	(1.02) The contributions shall be made to the Superannuation Account for the period beginning on January 1, 2000 and ending on March 31, 2000 and shall be made to the Canadian Forces Pension Fund for the period after that.
Limitation - determina- tion of contribution rate	(1.03) In determining the contribution rates for the purposes of subsection (1.01) and paragraphs (2)(b), (3)(b) and (4)(b), the rates must not
	(a) exceed by more than four-tenths of one per cent in respect of any portion of salary, whether less than, equal to or more than the Year's Maximum Pensionable Earnings, the previous rate; and
	(b) exceed the rates paid by contributors under section 5 of the Public Service Superannuation Act.
1992, c. 46, s. 33(2)	(2) Subsection 5(2) of the Act is replaced by the following:
Contribution rates - thirty-five years of service before January 1, 2000	(2) A person who has to his or her credit, before January 1, 2000, a period of pensionable service - or a period of pensionable service and other pensionable service - totalling thirty-five years is not required to contribute under subsections (1) and (1.01) but is required to contribute, by reservation from salary or otherwise,
	(a) to the Superannuation Account, in respect of the period beginning on January 1, 2000 and ending on December 31, 2003, in addition to any other amount required under this Act, at the rate of one per cent of the person's salary; and
	(b) to the Superannuation Account, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the joint recommendation of the President of the Treasury Board and the Minister.
Contribution rates - thirty-five years of service on or after January 1, 2000 and before April 1, 2000	(3) A person who has to his or her credit, on or after January 1, 2000 and before April 1, 2000, a period of pensionable service - or a period of pensionable service and other pensionable service - totalling thirty-five years is only required to contribute under subsection (1) during the period beginning on January 1, 2000 and ending on the day before the person has to his or her credit those thirty-five years and after that day is not required to contribute under subsections (1) and (1.01) but is required to contribute, by reservation from salary or otherwise,
	(a) to the Superannuation Account, in respect of the period beginning on that day and ending on December 31, 2003, in addition to any other amount required under this Act, at the rate of one per cent of the person's salary; and
	(b) to the Superannuation Account, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the joint recommendation of the President of the Treasury Board and the Minister.
Contribution rates - thirty-five years of service on or after April 1, 2000	(4) A person who has to his or her credit, on or after April 1, 2000, a period of pensionable service - or a period of pensionable service and other pensionable service - totalling thirty-five years is only required to contribute under subsections (1) and (1.01) during the period beginning on April 1, 2000 and ending on the day before the person has to his or her credit those thirty-five years and after that day is not required to contribute under subsections (1) and (1.01) but is required to contribute, by reservation from salary or otherwise,
	(a) to the Canadian Forces Pension Fund, in respect of the period beginning on that day and ending on December 31, 2003, in addition to any other amount required under this Act, at a rate of one per cent of the person's salary; and
	(b) to the Canadian Forces Pension Fund, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the joint recommendation of the President of the Treasury Board and the Minister.
Other pensionable service	(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
	(a) out of the Consolidated Revenue Fund, or out of any account in the accounts of Canada other than the Superannuation Account; or
	(b) out of the Public Service Pension Fund within the meaning of the Public Service Superannuation Act or the Royal Canadian Mounted Police Pension Fund within the meaning of the Royal Canadian Mounted Police Superannuation Act.
Contributions not required	(6) Notwithstanding anything in this Part, no person shall, in respect of any period of service of that person on or after December 15, 1994, make a contribution under this Part in respect of any portion of that person's annual rate of salary that is in excess of the annual rate of salary that is fixed by or determined in the manner prescribed by the regulations.
	118. (1) Clause 6(a)(ii)(A) of the Act is replaced by the following:
	(A) any period during which he or she is required by subsection 5(1) or (1.01) to contribute to the Superannuation Account or the Canadian Forces Pension Fund , and
	(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):
	(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
	(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.
1992, c. 46, s. 35	119. Subsection 6.1(2) of the Act is replaced by the following:
Contributions not required	(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.
	120. (1) Paragraphs 7(1)(c) and (d) of the Act are replaced by the following:
	(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
	(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,
	(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,
	(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,
	(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
	(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 ,
	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;

Bill C-78

AMENDMENTS TO THE CANADIAN FORCES SUPERANNUATION ACT