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Bill C-23

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R.S., c. 1 (2nd Supp.)

CUSTOMS ACT

96. Paragraph 45(3)(a) of the Customs Act is replaced by the following:

    (a) they are individuals connected by blood relationship, marriage, common-law partnership or adoption within the meaning of subsection 251(6) of the Income Tax Act;

R.S.C. 1970, c. D-3

DEFENCE SERVICES PENSION CONTINUATION ACT

1992, c. 46, s. 84

97. Section 26.1 of the Defence Services Pension Continuation Act is replaced by the following:

Election for officers

26.1 (1) If the person to whom an officer is married or with whom the officer is cohabiting in a relationship of a conjugal nature, having so cohabited for a period of at least one year, could not be granted, by reason of paragraph 26(d) or (e), a pension under section 25 in the event of the officer's death, the officer may elect, in accordance with the regulations, to reduce the amount of the officer's pension in order that a pension could be granted to the person under subsection (2).

Payment

(2) The Minister shall grant a pension to the person referred to in subsection (1) in an amount determined in accordance with the election and the regulations, if

    (a) the person was married to the officer at the time of the officer's death, or was cohabiting with the officer in a relationship of a conjugal nature for a period of at least one year immediately before the officer's death; and

    (b) the election is not revoked or deemed to have been revoked.

No entitlement

(3) A person who is entitled to receive a pension under section 32 after the officer's death is not entitled to a pension under subsection (2) in respect of that officer.

Regulations

(4) The Governor in Council may make regulations respecting

    (a) the time, manner and circumstances in which an election may be made, revoked or deemed to have been revoked;

    (b) the reduction to be made in the amount of an officer's pension when an election is made;

    (c) the amount of the pension granted under subsection (2); and

    (d) any other matter that the Governor in Council considers necessary for carrying out the purposes and provisions of this section.

1980-81-82-8 3, c. 100, s. 45

98. (1) Subsection 35.1(1) of the Act is replaced by the following:

Diversion of payments to satisfy financial support order

35.1 (1) When any court in Canada of competent jurisdiction has made an order requiring a pensioner to pay financial support, amounts payable to the pensioner under this Act are subject to being diverted to the person named in the order in accordance with Part II of the Garnishment, Attachment and Pension Diversion Act.

1999, c. 34, s. 215

(2) Subsection 35.1(3) of the Act is repealed.

R.S., c. D-2

DIPLOMATIC SERVICE (SPECIAL) SUPERANNUATION ACT

99. Section 2 of the Diplomatic Service (Special) Superannuation Act is amended by adding the following in alphabetical order:

``common-la w partner''
« conjoint de fait »

``common-law partner'' means a person who establishes that the person is cohabiting with a Public Official in a relationship of a conjugal nature, having so cohabited for a period of at least one year;

``survivor''
« survivant »

``survivor'' means a person

      (a) who was married to a Public Official immediately before the death of the Public Official; or

      (b) who establishes that the person was cohabiting with a Public Official in a relationship of a conjugal nature for a period of at least one year immediately before the death of the Public Official.

100. (1) Subsection 5(9) of the Act is replaced by the following:

Return of contributions to survivor

(9) On the death of a Public Official who is a contributor under this Act, other than a Public Official who has made an election under subsection 9(1), there shall be paid, as a death benefit, to his or her survivor the total amount of the contributions made by that Public Official under this Part, together with interest, if any, calculated pursuant to subsection (10).

Apportion-
ment of death benefit when two survivors

(9.1) When a death benefit is payable under subsection (9) and there are two survivors of the Public Official, the total amount of the death benefit shall be apportioned in accordance with subsections (9.2) and (9.3).

Amount payable to spouse

(9.2) The survivor referred to in paragraph (a) of the definition ``survivor'' in section 2 is entitled to receive the proportion of the death benefit that

    (a) the aggregate of the number of years that he or she cohabited with the Public Official while married to the Public Official and the number of years that he or she cohabited with the Public Official in a relationship of a conjugal nature

bears to

    (b) the total number of years that the Public Official cohabited with the two survivors, either while married or while in a relationship of a conjugal nature.

Amount payable to common-law partner

(9.3) The survivor referred to in paragraph (b) of the definition ``survivor'' in section 2 is entitled to receive the proportion of the death benefit that

    (a) the number of years that he or she cohabited with the Public Official in a relationship of a conjugal nature

bears to

    (b) the total number of years that the Public Official cohabited with the two survivors, either while married or while in a relationship of a conjugal nature.

Years

(9.4) In determining a number of years for the purpose of subsection (9.2) or (9.3), a part of a year shall be counted as a full year if the part is six or more months and shall be ignored if it is less.

(2) The portion of subsection 5(10) of the Act before paragraph (a) is replaced by the following:

Interest on payment of amount of contributions

(10) When, at any time after December 31, 1974, a Public Official or his or her survivor becomes entitled, pursuant to subsection (1), (8) or (9) or 9(6) or section 12, to be paid any amount of the contributions made by the Public Official under this Part, the President of the Treasury Board shall

101. (1) Subsections 9(2) and (3) of the Act are replaced by the following:

Pension to spouse or common-law partner

(2) When a Public Official is receiving a pension under subsection (1), the Public Official's spouse or common-law partner is entitled to a pension equal to one-half of the pension to which that Public Official is entitled.

Apportion-
ment between a spouse and common-law partner

(2.1) If a Public Official has both a spouse and a common-law partner on the first day that the Public Official's pension is payable, the pension referred to in subsection (2) shall be apportioned between the spouse and the common-law partner on the basis of their number of years of cohabitation with the Public Official before that day.

Pension payable to spouse

(2.2) The spouse of the Public Official is entitled to receive the proportion of the amount referred to in subsection (2) that

    (a) the aggregate of the number of years that he or she cohabited with the Public Official while married to the Public Official and the number of years that he or she cohabited with the Public Official in a relationship of a conjugal nature

bears to

    (b) the total number of years that the Public Official cohabited with the spouse and the common-law partner, either while married or while in a relationship of a conjugal nature.

Pension payable to common-law partner

(2.3) The common-law partner of the Public Official is entitled to receive the proportion of the amount referred to in subsection (2) that

    (a) the number of years that he or she cohabited with the Public Official in a relationship of a conjugal nature

bears to

    (b) the total number of years that the Public Official cohabited with the spouse and the common-law partner, either while married or while in a relationship of a conjugal nature.

When only one person entitled

(2.4) If, in respect of a Public Official, subsection (2.1) does not apply, the only person who is entitled to a pension under subsection (2) is

    (a) the person who is the Public Official's spouse or common-law partner on the first day that the Public Official's pension is payable; or

    (b) if the Public Official has neither a spouse nor a common-law partner on the first day that the Public Official's pension is payable, the person who first becomes the Public Official's spouse or common-law partner after that day.

Pension to survivor

(3) When a Public Official who has made an election under subsection (1) dies while holding office as a Public Official, his or her survivor is entitled to a pension equal to one-half of the pension to which that Public Official would have been entitled had he or she, immediately prior to his or her death, retired or resigned from office, having become afflicted with a permanent infirmity disabling him or her from the due execution of his or her office.

(2) Subsection 9(6) of the Act is replaced by the following:

Return of contributions to survivor not entitled to pension

(6) When a Public Official who has made an election under subsection (1) dies while holding office as a Public Official and the survivor is not entitled to a pension under subsection (3), there shall be paid, as a death benefit, to the survivor the total amount of the contributions made by the Public Official under this Part, together with interest, if any, calculated pursuant to subsection 5(10).

Apportion-
ment when two survivors

(7) When a pension is payable under subsection (3) or a death benefit is payable under subsection (6) and there are two survivors of the Public Official, the total amount of the pension or death benefit shall be apportioned in accordance with subsections (8) and (9).

Amount payable to spouse

(8) The survivor referred to in paragraph (a) of the definition ``survivor'' in section 2 is entitled to receive the proportion of the pension or death benefit that

    (a) the aggregate of the number of years that he or she cohabited with the Public Official while married to the Public Official and the number of years that he or she cohabited with the Public Official in a relationship of a conjugal nature

bears to

    (b) the total number of years that the Public Official cohabited with the two survivors, either while married or while in a relationship of a conjugal nature.

Amount payable to common-law partner

(9) The survivor referred to in paragraph (b) of the definition ``survivor'' in section 2 is entitled to receive the proportion of the pension or death benefit that

    (a) the number of years that he or she cohabited with the Public Official in a relationship of a conjugal nature

bears to

    (b) the total number of years that the Public Official cohabited with the two survivors, either while married or while in a relationship of a conjugal nature.

Years

(10) In determining a number of years for the purpose of this section, a part of a year shall be counted as a full year if the part is six or more months and shall be ignored if it is less.

102. The Act is amended by adding the following after section 9:

Election

9.1 (1) If, after the retirement or resignation of a Public Official who is not a contributor under the Public Service Superannuation Act and who is not a member of a special pension plan established under the Special Retirement Arrangements Act, the Public Official elects within any period prescribed by the regulations to accept a pension authorized by this section, the Public Official is entitled, in lieu of the pension to which he or she is entitled on the date of the election, to a pension equal to two thirds of that pension.

Pension to spouse or common-law partner

(2) The spouse or common-law partner of the Public Official on the day of the election referred to in subsection (1) is entitled to a pension equal to one half of the pension to which the Public Official is entitled under that subsection.

Pension is payable

(3) A pension that is authorized by this section becomes payable the month following the month in which the election made under subsection (1) is approved by the Minister.

No entitlement

(4) A spouse or common-law partner who is entitled to a pension under section 9 in respect of a Public Official is not entitled to a pension under this section in respect of that Public Official.

103. Subsection 11(5) of the Act is replaced by the following:

Where sections 5, 6, 9 and 9.1 do not apply

(5) Sections 5 and 6 do not apply to a Public Official who has made an election under this section, and sections 9 and 9.1 do not apply to the spouse, common-law partner or survivor of a Public Official who has made an election under this section.

104. Section 12 of the Act is replaced by the following:

Minimum benefit

12. When, on the death of a Public Official, there is no survivor to whom a pension or return of contributions under this Part may be paid, or if the survivor of a Public Official who is or would be entitled to a pension under this Act dies or ceases to be entitled to the pension or return, any amount by which the total amount of the contributions made by the Public Official under this Part, together with interest, if any, calculated pursuant to subsection 5(10), exceeds the total amount paid to the Public Official and the survivor under this Act shall be paid, as a death benefit, to his or her estate or succession or, if less than one thousand dollars, as the President of the Treasury Board may direct.

105. Subsection 14(2) of the Act is replaced by the following:

Diversion of payments to satisfy financial support order

(2) When any court in Canada of competent jurisdiction has made an order requiring a Public Official to pay financial support, amounts payable to that Public Official under this Act are subject to being diverted to the person named in the order in accordance with Part II of the Garnishment, Attachment and Pension Diversion Act.