Bill C-78
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Right to Information |
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Right to
information
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40. (1) On the request of the Board's
auditor, the present or former directors,
officers, employees or agents or mandataries
of the Board shall provide to the auditor all
information and explanations, and all access
to records, minutes, documents, books,
accounts and vouchers of the Board and its
subsidiaries, that the auditor considers
necessary to prepare any report required by
this Act and that they are reasonably able to
provide.
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Directors'
duties
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(2) On the request of the Board's auditor, the
directors shall
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Reliance on
reports
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(3) The Board's auditor may reasonably
rely on any report of any other auditor of the
Board.
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No civil
liability
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(4) A person who in good faith makes an
oral or written communication under
subsection (1) or (2) is not liable in any civil
action arising from having made the
communication.
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Duty to
provide
information
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41. The Board and its auditor shall provide
the Auditor General of Canada with any
records, accounts, statements or other
information that the Auditor General of
Canada may require.
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Qualified Privilege |
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Qualified
privilege
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42. Any oral or written statement or report
made under this Act by the Board's auditor or
a former auditor of the Board has qualified
privilege.
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Special Audit |
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Special audit
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43. (1) The Minister may, if the Minister
considers it necessary, appoint an auditor to
conduct a special audit of the Board or any of
its subsidiaries.
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Costs of audit
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(2) The costs of a special audit are payable
by the Board.
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Sections 39 to
41 apply
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(3) Sections 39 to 41 apply in respect of a
special auditor, with any modifications that
the circumstances require.
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Special Examination |
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Special
examination
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44. (1) The Minister shall cause a special
examination to be carried out, at least once
every six years, in respect of the Board and any
of its subsidiaries to determine if the systems
and practices referred to in paragraph 35(1)(b)
were, in the period under examination,
maintained in a manner that provided
reasonable assurance that they met the
requirements of paragraphs 35(2)(a) and (c).
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Consultation
required
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(2) Before causing a special examination to
be carried out, the Minister shall consult with
the Minister of National Defence and the
Solicitor General of Canada.
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Plan
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(3) Before an examiner begins a special
examination, the examiner shall survey the
systems and practices of the Board and of the
subsidiary being examined and submit a plan
to the audit committee for the examination,
including a statement of the criteria to be
applied in the examination.
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Resolution of
disagree- ments
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(4) Disagreements, if any, between the
examiner and the audit committee with
respect to a plan referred to in subsection (3)
may be resolved by the Minister.
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Reliance on
internal audit
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(5) An examiner shall rely on any internal
audit conducted under subsection 35(3), to the
extent that the examiner considers that
reliance to be feasible.
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Costs of audit
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(6) The costs of a special examination are
payable by the Board.
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Report
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45. (1) An examiner shall, on completion of
the special examination, submit a report on the
examiner's findings to the Minister, the
Minister of National Defence and the Solicitor
General of Canada.
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Contents
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(2) The report of an examiner shall include
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Who conducts
examination
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46. (1) Subject to subsection (2), a special
examination referred to in section 44 shall be
carried out by the Board's auditor or, if the
Minister has consulted the board of directors
and is of the opinion that it is necessary, by an
auditor appointed by the Minister.
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Sections 39 to
41 apply
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(2) Sections 39 to 41 apply in respect of an
examiner as though the references in those
sections to an auditor were references to an
examiner.
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REPORTING |
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Quarterly Statements |
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Statements to
go to
ministers
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47. The Board shall send copies of the
quarterly financial statements prepared in
accordance with subsection 35(6) to the
Minister, the Minister of National Defence
and the Solicitor General of Canada within 45
days after the end of the three-month period to
which they relate.
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Annual Report |
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Annual report
required
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48. (1) The Board shall as soon as possible,
but in any case within 90 days after the end of
each financial year, provide the Minister, the
Minister of National Defence and the Solicitor
General of Canada with an annual report on
the operations of the Board in that year.
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Report
available to
contributors
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(2) The Board shall make the report
available to contributors under the Canadian
Forces Superannuation Act, the Public
Service Superannuation Act, and the Royal
Canadian Mounted Police Superannuation
Act as soon as is feasible after it is provided to
the ministers under subsection (1).
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Tabling in
Parliament
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(3) After receiving the annual report, the
Minister shall cause it to be laid before each
House of Parliament on any of the next 15 days
during which that House is sitting.
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Contents
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(4) The annual report shall contain
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MEETINGS |
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Meetings
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49. The Board shall meet once a year with
the members of the three advisory committees
established respectively under section 49.1 of
the Canadian Forces Superannuation Act,
section 41 of the Public Service
Superannuation Act and section 25.1 of the
Royal Canadian Mounted Police
Superannuation Act in order to discuss the
Board's most recent annual report.
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REGULATIONS |
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Regulations
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50. The Governor in Council may make
regulations
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OFFENCE |
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False
statements
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51. (1) Every director, officer, employee,
agent, mandatary or auditor of the Board or of
any of its subsidiaries who, in carrying out a
duty under this Act or the by-laws, prepares,
signs, approves or concurs in any statement,
report or other document respecting the affairs
of the Board or the subsidiary that contains
any false or deceptive information is guilty of
an offence.
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Punishment
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(2) Every person who commits an offence
under subsection (1) is liable on summary
conviction
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WINDING-UP |
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Insolvency
and
winding-up
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52. No Act relating to the insolvency or
winding-up of any corporation applies to the
Board and in no case shall the affairs of the
Board be wound up unless Parliament so
provides.
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R.S., c. P-36;
R.S., cc. 22,
46 (1st
Supp.), cc. 13,
15, 19, 32
(2nd Supp.),
cc. 9, 18, 20,
28 (3rd
Supp.), cc. 1,
7, 28, 41, 47,
54 (4th
Supp.); 1989,
cc. 3, 6; 1990,
cc. 3, 13;
1991, cc. 6,
10, 16, 38;
1992, cc. 1,
37, 46; 1993,
cc. 1, 28, 31,
34; 1994, cc.
13, 26; 1995,
cc. 18, 29;
1996, cc. 10,
11, 16, 18;
1997, cc. 6, 9;
1998, cc. 9,
15, 31, 35
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AMENDMENTS TO THE PUBLIC SERVICE SUPERANNUATION ACT |
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53. (1) The definition ``misconduct'' in
subsection 3(1) of the Public Service
Superannuation Act is repealed.
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(2) The definitions ``child'' and
``contributor'' in subsection 3(1) of the Act
are replaced by the following:
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``child'' « enfant »
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``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;
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``contri- butor'' « contri- buteur »
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``contributor'' means a person required by
section 5 to contribute to the
Superannuation Account or the Public
Service Pension Fund, and, unless the
context otherwise requires,
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(3) Subsection 3(1) of the Act is amended
by adding the following in alphabetical
order:
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``Public
Service
Pension
Fund'' « Caisse de retraite de la fonction publique »
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``Public Service Pension Fund'' means the
fund established under section 44.2;
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``Public
Service
Superannua- tion Investment Fund'' « Fonds de placement du compte de pension de retraite de la fonction publique »
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``Public Service Superannuation Investment
Fund'' means the fund established under
section 44.1;
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``survivor'' « survi- vant »
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``survivor'', in relation to a contributor, means
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54. Subsection 4(1) of the Act is replaced
by the following:
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Scope of Part
I
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4. (1) Subject to this Part, an annuity or
other benefit specified in this Part shall be paid
to or in respect of every person who, being
required to contribute to the Superannuation
Account or the Public Service Pension Fund in
accordance with this Part, dies or ceases to be
employed in the Public Service, which
annuity or other benefit shall, subject to this
Part, be based on the number of years of
pensionable service to the credit of that
person.
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55. (1) The portion of subsection 5(1) of
the Act before paragraph (b) is replaced by
the following:
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Persons
required to
contribute
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5. (1) Subsections (1.1) to (1.4) apply to
persons employed in the Public Service, other
than
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1992, c. 46,
s. 2(2)
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(2) Paragraphs 5(1)(b) to (i) of the Act are
replaced by the following:
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