Bill C-378
If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.
|
1st Session, 37th Parliament, 49-50 Elizabeth II, 2001
|
|
|
House of Commons of Canada
|
|
|
BILL C-378 |
|
|
An Act to amend the Income Tax Act, the
Members of Parliament Retiring
Allowances Act, the Public Service
Superannuation Act and the Royal
Canadian Mounted Police
Superannuation Act (dependent
beneficiaries)
|
|
|
|
|
R.S., c. 1 (5th
Supp.)
|
INCOME TAX ACT |
|
|
1. The definition ``registered pension
plan'' in subsection 248(1) of the Income
Tax Act is replaced by the following:
|
|
``registered
pension plan'' « régime de pension agréé »
|
``registered pension plan'' means a pension
plan
|
|
|
|
|
|
|
|
R.S., c. M-5
|
MEMBERS OF PARLIAMENT RETIRING ALLOWANCES ACT |
|
|
2. Paragraph 20(1)(b) of the Members of
Parliament Retiring Allowances Act is
replaced by the following:
|
|
|
|
|
|
|
|
|
3. Section 20 of the Act is amended by
adding the following after subsection (1):
|
|
Definition of
``family
dependant''
|
(1.1) In subsection (1), ``family dependant''
means a person
|
|
|
|
|
|
|
|
|
|
|
|
|
|
R.S., c. P-36
|
PUBLIC SERVICE SUPERANNUATION ACT |
|
|
4. The portion of subsection 12(4) of the
Public Service Superannuation Act that
follows paragraph (a) is replaced by the
following:
|
|
|
|
|
|
|
|
|
5. Subsections 12(6) to (9) of the Act are
replaced by the following:
|
|
Idem
|
(6) Notwithstanding subsection (8), on the
death of a contributor who at the time of his
death was a contributor described in
paragraph (2)(a) or (b), the surviving spouse
and children of the contributor, and if there be
none, the family dependants designated by the
contributor are entitled to the annual
allowances to which they would have been
entitled under subsection (4) had the
contributor, immediately prior to his death,
become entitled under subsection (1) to an
immediate annuity or a deferred annuity.
|
|
Idem
|
(7) On the death of a contributor who has,
after having reached the age of forty-five
years, received an amount as a cash
termination allowance or as a return of
contributions in respect of pensionable service
prior to October 1, 1967, but who continued,
on receiving the cash termination allowance
or return of contributions, to have to his credit
pensionable service after September 30, 1967
of less than five years, the surviving spouse
and children of the contributor, and if there be
none, the family dependants designated by the
contributor , are entitled to the annual
allowances to which they would have been
entitled under subsection (4) had the
contributor, immediately prior to his death,
become entitled under subsection (1) to an
immediate annuity or a deferred annuity.
|
|
Lump sum
payment to
survivors
|
(8) Subject to subsection (7), on the death of
a contributor who, not having been a
contributor under Part I of the Superannuation
Act immediately before January 1, 1954, or,
having been a contributor thereunder at that
time but not having continued to be employed
in the Public Service substantially without
interruption thereafter, was employed in the
Public Service at the time of the contributor's
death, having to the contributor's credit less
than two years of pensionable service, the
surviving spouse and children of the
contributor, in any case where the contributor
died leaving a surviving spouse or a child less
than eighteen years of age, and if there be
none, the family dependants designated by the
contributor , are entitled, jointly, to a death
benefit equal to a return of contributions.
|
|
Definitions
|
(9) For the purposes of this section and
section 13,
|
|
``child'' « enfant »
|
``child'' means a child of the contributor
|
|
|
|
|
|
|
|
``family
dependant''" « membre à charge de sa famille »
|
``family dependant'' means a person
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6. Subsections 13(2) and (3) of the Act are
replaced by the following:
|
|
Allowance to
survivors
|
(2) On the death of a contributor who, at the
time of his death, was entitled under
subsection (1) to an immediate annuity or a
deferred annuity, or to an annual allowance
payable immediately or on his reaching fifty
years of age, the surviving spouse and children
of the contributor, and if there be none, the
family dependants designated by the
contributor , are entitled to an annual
allowance respectively, as described in
paragraphs 12(4)(a) and (b) and subject to the
limitations set out in subsections 12(4) and
(5).
|
|
Idem
|
(3) On the death of a contributor who was
employed in the Public Service at the time of
the contributor's death, having to the
contributor's credit two or more years of
pensionable service, the surviving spouse and
children of the contributor, and if there be
none, the family dependants designated by the
contributor , are entitled to the annual
allowances to which they would have been
entitled under subsection (2) had the
contributor, immediately prior to the
contributor's death, become entitled under
subsection (1) to an immediate annuity or a
deferred annuity or an annual allowance
payable immediately or on reaching fifty
years of age.
|
|
R.S., c. R-10
|
ROYAL CANADIAN MOUNTED POLICE SUPERANNUATION ACT |
|
|
7. The portion of subsection 13(1) of the
Royal Canadian Mounted Police
Superannuation Act that follows paragraph
(a) is replaced by the following:
|
|
|
|
|
|
|
|
|
8. Subsection 13(3) of the Act is replaced
by the following:
|
|
Benefits
|
(3) On the death of a contributor who was a
member of the Force at the time of his death,
having to his credit five or more years of
pensionable service, the surviving spouse,
children and family dependants of the
contributor are entitled to the annual
allowances to which they would have been
entitled under subsection (1) had the
contributor, immediately before his death,
become entitled under this Part to an annuity
or annual allowance.
|
|
|
9. Section 13 of the Act is amended by
adding the following after subsection 4:
|
|
Definition of
``family
dependant''
|
(5) For the purpose of this Act, ``family
dependant'' means a person
|
|
|
|
|
|
|
|
|
10. The portion of section 14 of the Act
that precedes paragraph (a) is replaced by
the following:
|
|
Benefits
payable on
death
|
14. On the death of a contributor who was
a member of the Force at the time of his death,
having to his credit less than five years of
pensionable service, the surviving spouse and
children of the contributor, in any case where
the contributor died leaving a surviving
spouse or a child less than eighteen years of
age, and in any other case, the family
dependants as defined in subsection 13(5), if
any, are entitled jointly to a death benefit
equal to
|
|
Coming into
force
|
11. (1) Subject to subsection (2), this Act
comes into force on January 1, 2002.
|
|
Coming into
force of
Income Tax
Act
amendment
|
(2) Section 1 comes into force on January
1, 2004.
|
|