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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

Canadian Forces Supplementary Death Benefits (continued)

Miscellaneous

 Commencing with the quarter of the fiscal year ending March 31, 1974, interest shall be credited to the Regular Force Death Benefit Account in respect of each quarter in each fiscal year on the last day of June, September, December and March, calculated at the rate referred to in subsection 36(2) of these Regulations on the balance to the credit of the Account on the last day of the preceding quarter.

  • SOR/2001-131, s. 2(F)
  • SOR/2016-64, s. 40(F)
  •  (1) There shall be issued to each elective participant, as evidence that they are a participant under the Act, a document

    • (a) in Form 1 of Schedule II in the case of an elective participant who ceases to be a member of the regular force and to whom an immediate annuity or pension is payable under the Act or the Defence Services Pension Continuation Act; and

    • (b) in Form 2 of Schedule II in all cases other than the case mentioned in paragraph (a).

  • (2) Every document issued to an elective participant under subsection (1) shall be signed by the Chief of the Defence Staff or by a person authorized by him or her to sign such documents on his or her behalf.

  • (3) The signature on each document issued to elective participants under subsection (1) may be printed, painted, engraved, lithographed, photographed or represented or reproduced by any mode of representing or reproducing the signature in a visible form.

  • SOR/92-717, s. 9(F)
  • SOR/2016-64, ss. 41(E), 55(E)

Election in Respect of Surviving Spouse Benefits

 For the purposes of sections 58 to 75,

election

election means an election under section 25.1 of the Act; (choix)

level of reduction

level of reduction means, in respect of an annuity, one of the three amounts determined pursuant to section 66, where levels one, two and three correspond to a reduction that provides a surviving spouse with an immediate annual allowance that is equal to 30, 40 or 50 per cent, respectively, of an annuity referred to in clause 66(1)(b)(ii)(A), if paragraph 66(1)(b) were read without reference to supplementary benefits payable under Part III of the Act; (niveau de réduction)

spouse

spouse means a spouse referred to in section 25.1 of the Act. (conjoint)

  • SOR/94-276, s. 1

 For the purposes of section 25.1 of the Act, a contributor may make an election to reduce the amount of the contributor’s annuity not later than one year after the later of

  • (a) the day on which this section comes into force, and

  • (b) the day on which the contributor and the spouse are married.

  • SOR/94-276, s. 1
  •  (1) Notwithstanding section 58, a contributor may make an election after the expiration of the period provided for in that section where the contributor has received in writing, from a member of the Canadian Forces or person employed in the public service whose ordinary duties include the giving of advice respecting the election,

    • (a) erroneous or misleading information regarding the period during which the contributor could make an election; or

    • (b) materially erroneous or misleading information regarding the amount of the reduction of the contributor’s annuity or the amount of the immediate annual allowance to which the spouse would be entitled.

  • (2) An election may be made under subsection (1) not later than three months after the day on which a written notice containing the correct information is sent to the contributor.

  • SOR/94-276, s. 1
  • SOR/2016-64, s. 51(E)

 An election shall be made in writing and shall

  • (a) indicate the level of reduction in respect of the contributor’s annuity;

  • (b) indicate the date of birth of the contributor’s spouse and the date of the spouse’s marriage to the contributor; and

  • (c) be signed and dated by the contributor and signed by a witness other than the contributor’s spouse.

  • SOR/94-276, s. 1
  •  (1) An election shall be delivered to the Minister, or to a person designated by the Minister, within the period referred to in section 58 or subsection 59(2), as the case may be.

  • (2) An election is made on the day on which the election is placed in the course of delivery in accordance with subsection (1).

  • SOR/94-276, s. 1

 The contributor, or a person acting on behalf of the contributor, shall, within one year after the day on which an election is made, send to the Minister or to a person designated by the Minister

  • (a) a document that is evidence of the date of birth of the spouse;

  • (b) a document that is evidence of the marriage of the contributor and the spouse; and

  • (c) where the name of the spouse as indicated on a document referred to in paragraph (a) is not the same as the name of the spouse as indicated on a document referred to in paragraph (b), any other document that confirms that the evidence of the birth and the marriage relates to the spouse, or a statutory declaration by which the spouse declares that the documents are in respect of the spouse.

  • SOR/94-276, s. 1
  •  (1) Notwithstanding section 49, for the purposes of section 25.1 of the Act, proof of age of the contributor’s spouse is established, subject to subsections (2) and (3), by a birth certificate issued by a civil authority.

  • (2) Where a birth certificate referred to in subsection (1) cannot be obtained, proof of age of the spouse is established

    • (a) by a statutory declaration of the spouse in which the spouse attests to the spouse’s date of birth and explains the reasons why the birth certificate cannot be obtained; and

    • (b) by a document that was created

      • (i) within five years after the date of birth of the spouse and that indicates the name of the spouse and the date of birth or age of the spouse, or

      • (ii) at least 20 years before the day on which the election is made and that indicates the date of birth of the spouse, which document is accompanied by a statutory declaration by which a person, other than the contributor or the spouse, attests that the date stated in the document is the correct date of birth of the spouse.

  • (3) Where a document or statutory declaration referred to in paragraph (2)(b) is to be submitted but cannot be obtained, the statutory declaration referred to in paragraph (2)(a) shall set out the reasons why the document or statutory declaration cannot be obtained.

  • SOR/94-276, s. 1
  •  (1) Subject to subsection (2), proof of the marriage between the contributor and the spouse is established by a marriage certificate issued by a civil authority.

  • (2) Where a marriage certificate referred to in subsection (1) cannot be obtained, proof of the marriage between the contributor and the spouse is established by

    • (a) a statutory declaration by which the contributor or the spouse attests to the date of the marriage and explains the reasons why the marriage certificate cannot be obtained; and

    • (b) a document that is similar to a marriage certificate and is issued in relation to the marriage ceremony, or a statutory declaration by a person who attended the marriage ceremony, other than the contributor or the spouse, attesting to the person’s knowledge of the marriage.

  • SOR/94-276, s. 1

Non-compliance with Requirements to Submit Evidence

 An election is considered not to have been made where any document or statutory declaration that is required by any of sections 62 to 64 is not submitted within one year after the day on which the election is made.

  • SOR/94-276, s. 1

Calculation of the Reduction

  •  (1) The amount of the reduction of the monthly instalment of the annuity of a contributor who makes an election is equal to the amount determined as follows:

    • (a) calculate the actuarial present value of the annuity to which the contributor is entitled under Part I of the Act immediately before the election, and the supplementary benefits payable in respect thereof under Part III of the Act taking into account

      • (i) any amount that is or is to be deducted pursuant to subsection 15(2) of the Act, and

      • (ii) the minimum death benefit payable in accordance with section 38 of the Act;

    • (b) convert the amount determined in accordance with paragraph (a) into the following annuities, each of which has the same actuarial present value, namely,

      • (i) an immediate single life annuity that is payable to the contributor by monthly instalments beginning on the first day of the month following the month in which the election is made, and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act, and

      • (ii) a joint and survivor pension benefit that consists of

        • (A) an immediate annuity that is payable, during the life of the contributor, by monthly instalments beginning on the first day of the month after the month in which the election is made, and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act, and

        • (B) an annuity that is payable during the life of the surviving spouse, by monthly instalments beginning on the first day of the month after the month in which the contributor died and that is equal to 30, 40 or 50 per cent, in accordance with the election made by the contributor, of the annuity determined in accordance with clause (A), and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act; and

    • (c) subject to subsection (2), subtract the first monthly instalment of the annuity referred to in clause (b)(ii)(A) from the first monthly instalment of the annuity referred to in subparagraph (b)(i), and adjust the amount obtained to take into account

      • (i) that the reduction is effective during the lesser of

        • (A) the period of the life of the contributor,

        • (B) the period of the life of the spouse, and

        • (C) the duration of the marriage,

      • (ii) that the reduction becomes effective in the month referred to in subsection 72(1) or (2), as the case may be, and

      • (iii) that the increase in the reduction under section 67 will apply to the reduction in each year referred to in that section.

  • (2) For the purposes of paragraph (1)(c), in determining the reduction for a contributor in respect of whom a minimum death benefit would be payable if the contributor were to die on the day on which the election is made, the actuarial present value that is converted in accordance with subparagraph (1)(b)(i) shall not take into account the minimum death benefit in respect of that contributor.

  • SOR/94-276, s. 1
 
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