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Canadian Forces Superannuation Regulations (C.R.C., c. 396)

Regulations are current to 2021-03-23 and last amended on 2016-06-01. Previous Versions

Recovery of Amounts Paid in Error (continued)

 A person from whose annuity or annual allowance deductions are being made pursuant to section 28 may, at any time, pay the amount then owing

  • (a) in a lump sum;

  • (b) by larger monthly instalments on a basis similar to that described in subsection 28(2); or

  • (c) by a lump sum payment and by monthly instalments on a basis similar to that described in subsection 28(2) and payable within the same or a lesser period than that originally set out.

 Where, pursuant to subsection 28(2), deductions are to be made from the annuity or annual allowance of a person by monthly instalments, the first deduction therefrom shall be made in the month in which the Minister specifies, and succeeding deductions shall be made thereafter in equal amounts, except with respect to the last deduction which may be less in amount than the preceding deductions.

 Notwithstanding subsection 28(2), where deductions by monthly instalments referred to therein would, in the opinion of the Minister, cause financial hardship to the person to whom the annuity or annual allowance is payable, the Minister may direct that lesser monthly instalments be deducted, but such instalments shall not in any case be less than five per cent of the gross monthly amount of annuity or annual allowance, or $1, whichever is the greater.

 Where the Minister directs, pursuant to section 31, that lesser deductions be made, and where the person in respect of whom the lesser deductions are being made dies before the amount is paid in full, the amount remaining unpaid shall, if the Minister so directs, be retained from any further benefits payable under the Act in respect of that person.

  • SOR/86-1079, s. 3(F)

Estate Tax and Succession Duties

  •  (1) Where, upon the death of a contributor, any annual allowance becomes payable under the Act to a successor, application in writing may be made, by or on behalf of the successor, to the Minister for payment out of the Superannuation Account or Canadian Forces Pension Fund of the whole or any part of such portion of any estate, legacy, succession or inheritance duties or taxes payable by the successor that are attributable to the said allowance, and where the Minister directs, in accordance with the application, that the whole or any part of the duties or taxes so payable shall be paid out of the Superannuation Account or Canadian Forces Pension Fund, the maximum portion of the said duties or taxes that may be paid is the proportion that

    • (a) the value of the allowance payable to the successor

    is of

    • (b) the value of the whole estate,

    calculated for the purposes of determining the said duties or taxes payable in respect thereof.

  • (2) Where the Minister gives a direction in accordance with subsection (1), if the annual allowance payable to the successor is payable in equal, monthly, quarterly or semi-annual instalments or in an annual amount, the allowance shall be reduced either for a term requested by the successor in the application made under subsection (1), or during the entire period for which the allowance is payable if the successor fails to make a request in the application under subsection (1) that the allowance be reduced for a term,

    • (a) where the allowance is payable in monthly instalments, by 1/12 of an amount,

    • (b) where the allowance is payable in quarterly instalments, by 1/4 of an amount,

    • (c) where the allowance is payable in semi-annual instalments, by 1/2 of an amount, and

    • (d) where the allowance is payable annually, by the whole of an amount,

    determined by dividing the amount of the said duties or taxes to be paid out of the Superannuation Account or Canadian Forces Pension Fund by the value of an annuity of $1 per annum, payable monthly, quarterly, semi-annually or annually, as the allowance is payable, to a person of the age of the successor at the date of payment of the said duties or taxes out of the Superannuation Account or Canadian Forces Pension Fund, calculated

    • (e) in the case of an allowance payable to the survivor of the contributor, in accordance with a(f) Ultimate Table, together with interest at the rate of four per cent per annum; and

    • (f) in the case of an allowance payable to a child of the contributor, at an interest rate of four per cent per annum and mortality shall not be taken into account.

  • (3) Where the annual allowance of a successor was reduced under this section for a term and the annual allowance was suspended before the end of the term under section 27 of the Act as it read on June 28, 1989, if at any time the annual allowance is resumed it shall be reduced for a term equal to the term or the balance of the term, as the case may be, during which the annual allowance would have been reduced had it not been suspended and such reduction shall be made to the same extent and in the same manner as the annual allowance was reduced immediately prior to the suspension.

  • SOR/2001-76, ss. 6, 9
  • SOR/2016-64, s. 50

Canada Pension Plan

 For the purposes of subsection 2(4) of the Act, the following employment as a member of the Canadian Forces is excepted employment for the purposes of the Canada Pension Plan:

  • (a) employment on or after January 1, 1966, as a member of the Canadian Forces to whom the Defence Services Pension Continuation Act applies; and

  • (b) employment in the reserve force as defined in subsection 2(1) of the National Defence Act from January 1, 1966 to December 31, 2006, other than employment

    • (i) on Continuous Duty or Class “C” Reserve Service, or

    • (ii) in excess of 30 days on Special Duty or Class “B” Reserve Service.

  • SOR/2007-2, s. 1

General

 The chairman of the Service Pension Board may issue such instructions and prescribe such forms as he or she deems necessary to give effect to section 49 of the Act.

  • SOR/92-717, s. 10
  • SOR/2016-64, s. 56(E)
  •  (1) For the purposes of paragraph 55(1)(b) of the Act, interest shall be calculated in respect of each quarter in each fiscal year as of the last day of June, September, December and March on the balance to the credit of the Superannuation Account on the last day of the preceding quarter.

  • (2) The rate to be used for the purpose of calculating interest under subsection (1) in respect of any quarter is the rate that would yield an amount of interest equal to the amount of interest that the aggregate of the balances to the credit of the Superannuation Accounts maintained under the Public Service Superannuation Act, the Canadian Forces Superannuation Act and the Royal Canadian Mounted Police Superannuation Act would have yielded during that quarter if the quarterly excess were invested at,

    • (a) where the rate is to be used in respect of any quarterly excess after December 31, 1965, the average of the rates of interest that may be or have been determined by the Minister of Finance for the months in that quarter pursuant to subsection 111(2) of the Canada Pension Plan; and

    • (b) where the rate is to be used in respect of any quarterly excess before the quarter ending on March 31, 1966, the average of the rates of interest determined by the Minister of Finance for the months in that quarter as if subsection 111(2) of the Canada Pension Plan had been in force.

  • (3) The President of the Treasury Board shall cause notice of the rate to be used in respect of each fiscal year for the purpose of calculating interest under subsection (1) to be published in the Canada Gazette.

  • (4) In this section, quarterly excess means

    minus

    • (b) the payments charged to those Accounts during that quarter

    plus

    • (c) the total of any amounts credited to those Accounts less the payments charged to those Accounts during any quarter of a fiscal year that is a multiple of 20 years prior to the quarter referred to in paragraph (a).

  • SOR/92-717, ss. 3, 10
  • SOR/2001-131, s. 2(F)

Calculation of Interest on Return of Contributions for Any Period before 2001

  •  (1) In this section, 1973 closing balance means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in section 10 of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account before January 1, 1974 and that have not been previously paid to the contributor as a return of contributions.

  • (2) In this section, yearly contribution means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in section 10 of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account or the Canadian Forces Pension Fund during a calendar year and that have not been previously paid to the contributor as a return of contributions.

  • (3) For the purposes of paragraph 13(a) of the Act, for any period before January 1, 2001, interest shall be calculated on

    • (a) the 1973 closing balance, from January 1, 1974, to the earlier of December 31 of the year immediately preceding the year in which the contributor ceased to be a member of the regular force and December 31, 2000; and

    • (b) each yearly contribution after 1973, from January 1 of the year following the year in which the contribution was made to the earlier of December 31 of the year immediately preceding the year in which the contributor ceased to be a member of the regular force and December 31, 2000.

  • SOR/2001-131, s. 1
 
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