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Bill C-12

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    (a) set any terms and conditions in respect of those plans, including those respecting premiums or contributions payable, benefits, and management and control of the plans;

    (b) make contributions and pay premiums or benefits, as required, out of the Consolidated Revenue Fund; and

    (c) undertake and do all things it considers appropriate for the purpose of administering or supervising the plans.

Accidental death in the exercise of duties

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.

Flying accidents causing death

(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.

Death resulting from act of violence

(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.

Application

(4) Subsections (1) to (3) apply to deaths that occur on or after April 1, 2000.

Delegation

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.

Subdelega-
tion

(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.

21. The Act is amended by adding the following after section 43:

Prorated Annuities - Early Retirement

Fifty-five years of age and ten years in office

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.

Calculation of amount of deferred annuity

(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).

Immediate annuity

(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

    (a) five per cent of the amount of the deferred annuity

by

    (b) the difference between sixty and his or her age in years, to the nearest one-tenth of a year, at the time he or she exercises the option.

Second exercise of option

(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.

Survivor's annuity

(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.

Definitions

(6) The definitions in this subsection apply in this section.

``deferred annuity''
« pension différée »

``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.

``immediate annuity''
« pension immédiate »

``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.

1996, c. 30, s. 3; 2000, c. 12, par. 169(a)

22. Subsection 44(3) of the Act is repealed.

23. The Act is amended by adding the following after section 44:

Election for enhanced annuity to survivor

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''.

Reduction of annuity

(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.

Election to take effect at time of retirement

(3) Subject to subsection (6), an election under this section takes effect on the date that the judge ceases to hold office.

Death within one year after election

(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.

Regulations

(5) The Governor in Council may make regulations respecting

    (a) the time, manner and circumstances in which an election is made, is deemed to have been made or is deemed not to have been made, is revoked or is deemed to have been revoked, or ceases to have effect, and the retroactive application of that making, revocation or cessation;

    (b) the reduction to be made in the amount of a judge's annuity when the election is made;

    (c) the calculation of the amount of the annuity to be paid to the judge and the survivor under subsection (2);

    (d) the time, manner and circumstances in which a reduction of a judge's annuity may be returned and interest may be paid; and

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

Transitional

(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.

Limitation on annuity to survivor

(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.

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:

Election for former judges

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.

Reduction of annuity

(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.

Payment to person in respect of whom election is made

(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.

Death within one year after election

(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.

Regulations

(4) The Governor in Council may make regulations respecting

    (a) the time, manner and circumstances in which an election is made, is deemed to have been made or is deemed not to have been made, is revoked or is deemed to have been revoked, or ceases to have effect, and the retroactive application of that making, revocation or cessation;

    (b) the reduction to be made in the amount of a judge's annuity when an election is made;

    (c) the amount of the annuity to be paid under subsection (3);

    (d) the time, manner and circumstances in which a reduction of a judge's annuity may be returned and interest may be paid; and

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

1999, c. 31, s. 240

25. Subsection 50(3) of the Act is replaced by the following:

Reduction of contributions

(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.

Interest

(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.

Income Tax Act

(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.

CONSEQUENTIAL AMENDMENT

R.S., c. S-24

Supplementary Retirement Benefits Act

26. Clause (b)(ii)(B) of the definition ``recipient'' in subsection 2(1) of the Supplementary Retirement Benefits Act is replaced by the following:

          (B) paragraph 42(1)(c) or section 43.1 of the Judges Act,

COMING INTO FORCE

Coming into force

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.

Coming into force

(2) Sections 23 and 24 come into force on a day or days to be fixed by order of the Governor in Council.