Bill C-78
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PART I.1 |
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RESERVE FORCE PENSION PLAN |
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Regulations
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59.1 The Governor in Council, on the
recommendation of the Minister, may make
regulations respecting the establishment,
funding and administration of pension plans to
provide for the payment of benefits to or in
respect of officers and non-commissioned
members and former officers and
non-commissioned members of the reserve
force, including regulations respecting the
crediting of service in the reserve force as
pensionable service for the purposes of Part I
and the transfer of amounts in respect of such
service from the funds established under the
regulations to the Canadian Forces Pension
Fund and vice versa.
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Contributions
by members
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59.2 An officer or a non-commissioned
member of the reserve force who is subject to
a plan established in accordance with this Part
is required to contribute, by reservation from
pay or otherwise, in accordance with the
regulations.
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Amounts to
be deposited
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59.3 There shall be deposited into a fund
established under the regulations made under
section 59.1, at the time and in the manner
prescribed by the regulations, in addition to
any other amounts that are prescribed by the
regulations to be deposited to the fund,
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Transfer of
amounts
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59.4 If the regulations made under section
59.1 so provide, amounts deposited in a fund
referred to in paragraph 59.3(a) or (b) shall be
transferred to the Public Sector Pension
Investment Board within the meaning of the
Public Sector Pension Investment Board Act
to be dealt with in accordance with that Act.
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Deposit
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59.5 If the regulations made under section
59.1 so provide, amounts deposited in a fund
referred to in paragraph 59.3(b) may be
deposited with a financial institution specified
in the regulations.
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Public
Pensions
Reporting Act
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59.6 (1) In accordance with the Public
Pensions Reporting Act, a cost certificate, an
actuarial valuation report and an assets report
on the state of a plan established in accordance
with this Part the benefits for which would
come out of a fund referred to in paragraph
59.3(a) shall be prepared, filed with the
Minister designated under that Act and laid
before Parliament.
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Review date
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(2) For the purposes of subsection (1), the
review date as of which an actuarial valuation
report of the plan referred to in that subsection
must be conducted for the purposes of the first
valuation report is the date prescribed in the
regulations and, for each subsequent report,
the review dates must not be more than three
years apart.
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Annual report
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59.7 The Minister shall cause to be laid
before each House of Parliament each year a
report on the administration of this Part during
the preceding fiscal year.
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Recovery of
debit balance
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59.8 (1) Any debit balance in the pay
account of a former officer or member of the
reserve force may be recovered from any
annuity or other benefit to which he or she is
entitled under this Part or from any amount
that becomes payable under this Part to his or
her service estate, whether the debit balance
existed at the time of his or her release or was
ascertained after that time.
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Recovery of
debit balance
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(2) Recovery of a debit balance pursuant to
this section shall be effected in the manner and
to the extent that may be prescribed by the
regulations made under section 59.1, but, in
the case of any annuity or other benefit to
which a former officer or non-commissioned
member of the reserve force is entitled under
this Part, the recovery shall not be effected
unless notice of the existence of the debit
balance and the amount of it has been given to
him or her, or has been forwarded by
registered mail addressed to him or her at his
or her latest known address.
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1992, c. 46,
s. 52(2)
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155. (1) The definitions ``basic benefit''
and ``salary'' in subsection 60(1) of the Act
are repealed.
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1992, c. 46,
s. 52(3)
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(2) Paragraph (d) of the definition
``participant'' in subsection 60(1) of the Act
is replaced by the following:
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156. Section 61 of the Act is replaced by
the following:
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Apportionme
nt
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61. If a benefit payable under Part I is
apportioned between two survivors under
subsection 29(8) or a pension payable under
the Defence Services Pension Continuation
Act, chapter D-3 of the Revised Statutes of
Canada, 1970, is apportioned between two
women under subsection 32(3) of that Act, the
benefit payable to a person referred to in
subsection 67(2) is apportioned in the same
manner.
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1992, c. 46,
s. 53
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157. Sections 64 and 65 of the Act are
replaced by the following:
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Contributions |
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Amount of
contribution
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65. Every participant shall contribute to the
Consolidated Revenue Fund the amounts
prescribed by the regulations under the
conditions prescribed by the regulations, in
the manner and at the time prescribed by the
regulations.
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158. Subsection 66(1) of the Act is
replaced by the following:
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Payment of
benefit
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66. (1) On the death of a participant, there
shall be paid to the persons and in the manner
specified in this Part, a benefit in the amount
prescribed by the regulations.
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159. Section 67 of the Act is amended by
adding the following after subsection (2):
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Exception
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(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.
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1992, c. 46,
s. 54
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160. Subparagraph 68(1)(b)(iii) of the Act
is replaced by the following:
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1992, c. 46,
s. 57(1)(F)
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161. (1) Paragraphs 73(1)(a) to (c) of the
Act are replaced by the following:
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(2) Paragraph 73(1)(g) of the Act is
replaced by the following:
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(3) Subsection 73(1) of the Act is amended
by adding the word ``and'' at the end of
paragraph (k) and by repealing paragraph
(l).
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(4) Section 73 of the Act is amended by
adding the following after subsection (2):
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No reduction
of benefits
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(3) No regulation made under paragraph
(1)(a) shall have the effect of reducing the
amount of a benefit payable under this Part to
an amount less than five thousand dollars in
respect of a person who is a participant under
this Part when the regulation comes into force
and remains a participant after that coming
into force.
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1992, c. 46,
s. 58
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162. (1) The definition ``contributor'' in
section 74 of the Act is repealed.
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1992, c. 46,
s. 58
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(2) Paragraph (e) of the definition
``recipient'' in section 74 of the Act is
replaced by the following:
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1992, c. 46,
s. 58
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163. Section 75 of the Act is repealed.
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1992, c. 46,
s. 58
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164. Subsection 76(1) of the Act is
replaced by the following:
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Contributions
for elective
service
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76. (1) A contributor who elects, pursuant to
section 6, 42 or 43, to count as pensionable
service any period of elective service
specified in those sections, or any portion of
that service, that is after March 31, 1970 but
before January 1, 2000 is required to
contribute to the Superannuation Account or
the Canadian Forces Pension Fund in respect
of it, in addition to any other amount required
under this Act, an amount calculated in the
manner and in respect of the pay described in
those sections
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1992, c. 46,
s. 58
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165. Paragraph 78(3)(b) of the Act is
replaced by the following:
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1992, c. 46,
s. 58
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166. Subsection 79(2) of the Act is
repealed.
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1992, c. 46,
s. 58
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167. The portion of subsection 80(1) of
the Act before paragraph (a) is replaced by
the following:
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Regulations
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80. (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
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1992, c. 46,
s. 59
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168. The schedule to the Act is repealed.
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R.S., c. R-11;
R.S., c. 13
(2nd Supp.);
1989, c. 6;
1992, c. 46;
1998, c. 11
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AMENDMENTS TO THE ROYAL CANADIAN MOUNTED POLICE SUPERANNUATION ACT |
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169. (1) The definitions ``child'' and
``contributor'' in subsection 3(1) of the
Royal Canadian Mounted Police
Superannuation 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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``contributor'' « contributeur »
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``contributor'' means a person who is required
by section 5 to contribute to the
Superannuation Account or the Royal
Canadian Mounted Police Pension Fund,
and includes, unless the context otherwise
requires,
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(2) Subsection 3(1) of the Act is amended
by adding the following in alphabetical
order:
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``Royal
Canadian
Mounted
Police
Pension
Fund'' « Caisse de retraite de la Gendarmerie royale du Canada »
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``Royal Canadian Mounted Police Pension
Fund'' means the fund established under
section 29.2;
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``Royal
Canadian
Mounted
Police
Superannuatio
n Investment
Fund'' « Fonds de placement du compte de pension de retraite de la Gendarmerie royale du Canada »
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``Royal Canadian Mounted Police
Superannuation Investment Fund'' means
the fund established under section 29.1;
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``survivor'' « survivant »
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``survivor'', in relation to a contributor, means
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170. Subsection 4(1) of the Act is replaced
by the following:
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Eligibility
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4. (1) Subject to this Part, 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 Royal Canadian Mounted
Police Pension Fund in accordance with this
Part, ceases to be a member of the Force or
dies, 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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1992, c. 46,
s. 61
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171. Section 5 of the Act is replaced by the
following:
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Contribution
rates before
2004
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5. (1) A member of the Force 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 pay or otherwise,
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Contribution
rates - 2004
and later
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(2) A member of the Force is required to
contribute, in respect of every portion of the
period beginning on January 1, 2004, by
reservation from pay 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.
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Funds for
contributions
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(3) 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 Royal
Canadian Mounted Police Pension Fund for
the period after that.
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Limitation -
determination
of
contribution
rate
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(4) In determining the contribution rates for
the purposes of subsection (2) and paragraphs
(5)(b), (6)(b) and (7)(b), the rates must not
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Contribution
rates -
thirty-five
years of
service before
January 1,
2000
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(5) 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 (2) but is required to contribute, by
reservation from pay or otherwise,
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Contribution
rates -
thirty-five
years of
service on or
after January
1, 2000 and
before April
1, 2000
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(6) 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 (2) but is required to contribute, by
reservation from pay or otherwise,
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Contribution
rates -
thirty-five
years of
service on or
after April 1,
2000
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(7) 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 subsection (1) or (2) 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 (2) but is required to contribute, by
reservation from pay or otherwise,
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