Bill C-12
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| Accidental
death in the
exercise of
duties
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41.4 (1) Compensation, within the meaning
of the Government Employees Compensation
Act, shall be paid to the dependants of a judge
whose death results from an accident arising
out of or in the performance of judicial duties,
on the same basis as that paid to dependants
eligible for compensation under that Act.
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| Flying
accidents
causing death
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(2) Regulations made under section 9 of the
Aeronautics Act apply with respect to a judge
whose death results from an accident arising
out of or in the performance of judicial duties.
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| Death
resulting from
act of
violence
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(3) Compensation shall be paid to the
survivors of a judge whose death results from
an act of violence unlawfully committed by
another person or persons that occurs while
the judge is performing judicial duties, on the
same basis as that paid to the survivors of
employees slain on duty within the meaning of
the Public Service Income Benefit Plan for
Survivors of Employees Slain on Duty, with
any modifications that the circumstances
require.
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| Application
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(4) Subsections (1) to (3) apply to deaths
that occur on or after April 1, 2000.
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| Delegation
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41.5 (1) The Treasury Board may authorize
the President or Secretary of the Treasury
Board to exercise and perform, in such manner
and subject to such terms and conditions as the
Treasury Board directs, any of the powers and
functions of the Treasury Board under
sections 41.2 and 41.3 and may, from time to
time as it sees fit, revise or rescind and
reinstate the authority so granted.
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| Subdelega- tion
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(2) The President or Secretary of the
Treasury Board may, subject to and in
accordance with the authorization, authorize
one or more persons under his or her
jurisdiction or any other person to exercise or
perform any of those powers or functions.
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21. The Act is amended by adding the
following after section 43:
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Prorated Annuities - Early Retirement |
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| Fifty-five
years of age
and ten years
in office
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43.1 (1) The Governor in Council shall
grant to a judge who has attained the age of
fifty-five years, who has continued in judicial
office for at least ten years and who elects
early retirement, at the option of the judge, an
immediate annuity or a deferred annuity,
calculated in accordance with this section.
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| Calculation of
amount of
deferred
annuity
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(2) The amount of the deferred annuity shall
be two-thirds of the amount of the salary
annexed to the judge's office at the time of the
election multiplied by a fraction, the
numerator of which is the number of years, to
the nearest one-tenth of a year, during which
the judge has continued in judicial office and
the denominator of which is the number of
years, to the nearest one-tenth of a year, during
which the judge would have been required to
serve in judicial office in order to be eligible
to be granted an annuity under paragraph
42(1)(a).
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| Immediate
annuity
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(3) If a judge exercises the option to receive
an immediate annuity, the amount of that
annuity is equal to the amount of the deferred
annuity, reduced by the product obtained by
multiplying
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by
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| Second
exercise of
option
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(4) A judge whose option was to receive a
deferred annuity may, between the date of that
option and the date on which the deferred
annuity would be payable, opt for an
immediate annuity. The Governor in Council
shall, in that case, grant an immediate annuity
to the judge from the date of the second option.
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| Survivor's
annuity
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(5) On the death of a judge who has been
granted an immediate annuity or a deferred
annuity under subsection (1) or (4), the
annuity granted to a survivor under subsection
44(2) shall be determined as if the judge were
in receipt of a deferred annuity.
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| Definitions
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(6) The definitions in this subsection apply
in this section.
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| ``deferred
annuity'' « pension différée »
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``deferred annuity'' means an annuity that
becomes payable to a judge at the time that
he or she reaches sixty years of age and that
continues to be paid during the life of the
judge.
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| ``immediate
annuity'' « pension immédiate »
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``immediate annuity'' means an annuity that
becomes payable to a judge at the time that
he or she exercises an option to receive the
annuity and that continues to be paid during
the life of the judge.
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| 1996, c. 30,
s. 3; 2000,
c. 12, par.
169(a)
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22. Subsection 44(3) of the Act is
repealed.
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23. The Act is amended by adding the
following after section 44:
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| Election for
enhanced
annuity to
survivor
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44.01 (1) Subject to the regulations, a judge
may elect to have the annuity to be granted to
his or her survivor increased so that it is
calculated as if the reference to ``one-half'' in
subsection 44(2) were read as a reference to
``sixty per cent'' or ``seventy-five per cent''.
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| Reduction of
annuity
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(2) If a judge makes the election, the
amount of the annuity granted to the judge
shall be reduced in accordance with the
regulations as of the date the election takes
effect, but the combined actuarial present
value of the reduced annuity and the annuity
that would be granted to the survivor may not
be less than the combined actuarial present
value of the annuity granted to the judge and
the annuity that would be granted to the
survivor, immediately before the reduction is
made.
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| Election to
take effect at
time of
retirement
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(3) Subject to subsection (6), an election
under this section takes effect on the date that
the judge ceases to hold office.
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| Death within
one year after
election
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(4) Despite anything in this section, when a
judge dies within one year after the election
takes effect, the annuity payable to the
survivor remains that payable under
subsection 44(2) and the amount representing
the reduction that was made in the amount of
the judge's annuity under subsection (2) shall
be repaid to the judge's estate or succession,
together with interest at the rate prescribed
under the Income Tax Act for amounts payable
by the Minister of National Revenue as
refunds of overpayments of tax under that Act.
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| Regulations
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(5) The Governor in Council may make
regulations respecting
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| Transitional
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(6) A judge who is in receipt of an annuity
on the day on which this section comes into
force may make his or her election in
accordance with the regulations, and the
election takes effect on the day this section
comes into force.
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| Limitation on
annuity to
survivor
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(7) Despite anything in this section, no
election may be made under this section for
the benefit of a spouse or common-law partner
of a judge unless that person was the spouse or
common-law partner at the date the judge
ceased to hold office.
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24. Section 44.2 of the Act, as enacted by
section 163 of the Modernization of Benefits
and Obligations Act, chapter 12 of the
Statutes of Canada, 2000, is replaced by the
following:
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| Election for
former judges
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44.2 (1) Subject to the regulations, a judge
to whom an annuity has been granted may
elect to reduce his or her annuity so that an
annuity may be paid to a person who, at the
time of the election, is the spouse or
common-law partner of the judge but to whom
an annuity under section 44 may not be
granted.
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| Reduction of
annuity
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(2) If a judge makes the election, the
amount of the annuity granted to the judge
shall be reduced in accordance with the
regulations, but the combined actuarial
present value of the reduced annuity and the
annuity that would be granted to the spouse or
common-law partner under subsection (3)
may not be less than the actuarial present
value of the annuity granted to the judge
immediately before the reduction is made.
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| Payment to
person in
respect of
whom
election is
made
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(3) When the judge dies, the Governor in
Council shall grant to a spouse or
common-law partner in respect of whom an
election was made an annuity in an amount
determined in accordance with the election,
subsection (2) and the regulations.
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| Death within
one year after
election
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(3.1) Despite anything in this section, when
a judge dies within one year after making the
election, the election is deemed not to have
been made and the amount representing the
reduction that was made in the amount of the
judge's annuity under subsection (2) shall be
repaid to the judge's estate or succession,
together with interest at the rate prescribed
under the Income Tax Act for amounts payable
by the Minister of National Revenue as
refunds of overpayments of tax under that Act.
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| Regulations
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(4) The Governor in Council may make
regulations respecting
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| 1999, c. 31,
s. 240
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25. Subsection 50(3) of the Act is replaced
by the following:
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| Reduction of
contributions
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(2.1) A supernumerary judge, a judge who
continues in judicial office after having been
in judicial office for at least fifteen years and
whose combined age and number of years in
judicial office is not less than eighty, or a judge
referred to in section 41.1 is not required, on
or after April 1, 2000, to contribute under
subsections (1) and (2) but is required to
contribute, by reservation from salary, to the
Supplementary Retirement Benefits Account,
in respect of the period beginning on that day,
at a rate of one per cent of his or her salary.
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| Interest
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(2.2) Interest is payable on all contributions
refunded as a result of the application of
subsection (2.1) at the rate prescribed under
the Income Tax Act for amounts payable by the
Minister of National Revenue as refunds of
overpayments of tax under that Act.
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| Income Tax
Act
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(3) For the purposes of the Income Tax Act,
the amounts contributed by a judge pursuant
to subsection (1), (2) or (2.1) are deemed to be
contributed to or under a registered pension
plan.
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CONSEQUENTIAL AMENDMENT |
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| R.S., c. S-24
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Supplementary Retirement Benefits Act |
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26. Clause (b)(ii)(B) of the definition
``recipient'' in subsection 2(1) of the
Supplementary Retirement Benefits Act is
replaced by the following:
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COMING INTO FORCE |
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| Coming into
force
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27. (1) Section 41.2 of the Judges Act, as
enacted by section 20 of this Act, comes into
force on a day to be fixed by order of the
Governor in Council.
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| Coming into
force
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(2) Sections 23 and 24 come into force on
a day or days to be fixed by order of the
Governor in Council.
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