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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

Contributor — Reserve Force Member (continued)

 For the purposes of paragraph 8.1(3)(b), a member of the reserve force is entitled to exercise the early contribution option

  • (a) before the day on which they are required to contribute to the Canadian Forces Pension Fund;

  • (b) no earlier than the first day, on or after March 1, 2007, in respect of which they were entitled to receive salary as a member of the reserve force while in receipt of an annuity or annual allowance; and

  • (c) no later than the last day of the 12th month after the month in which they were last entitled to receive salary as a member of the reserve force.

  • SOR/2007-33, s. 3
  • SOR/2016-64, s. 7
  •  (1) A contributor who is a member of the reserve force ceases to be considered to be a member of the regular force for the purposes of Part I of the Act and these Regulations on the earlier of

    • (a) the day on which the contributor ceases to be a member of the Canadian Forces, and

    • (b) the last day of a period of 12 months in respect of which they were not entitled to receive salary.

  • (2) In respect of members of the reserve force referred to in paragraph 8.1(1)(c) and in subsection 8.1(3), subsection 41(1) of the Act is adapted as follows:

    • 41 (1) If a member of the reserve force referred to in paragraph 8.1(1)(c) or subsection 8.1(3) of the Canadian Forces Superannuation Regulations is considered to be a member of the regular force and becomes a contributor under this Part, any right or claim that they may have had to the annuity or annual allowance referred to in that paragraph or subsection then ceases and the period of service on which that annuity or annual allowance was based may be counted by them as pensionable service for the purposes of this Part, except that

      • (a) if, on subsequently ceasing to be considered to be a member of the regular force, they are not entitled under this Act to any benefit other than a return of contributions, the amount so returned shall not include any amount paid into the Superannuation Account or the Canadian Forces Pension Fund to their credit at any time before the time that they were considered to be a member of the regular force, and whatever right or claim that, but for this subsection, they would have had to their most recent annuity or annual allowance on subsequently ceasing to be considered to be a member of the regular force shall be restored to them; and

      • (b) if, on subsequently ceasing to be considered to be a member of the regular force, they are entitled under this Act to an annuity or annual allowance the capitalized value of which is less than the capitalized value of the most recent annuity or annual allowance to which they were entitled, in lieu of any other benefit under this Act, whatever right or claim that, but for this subsection, they would have had to their most recent annuity or annual allowance on subsequently ceasing to be considered to be a member of the regular force shall be restored to them, and there shall be paid to them an amount equal to their contributions under this Act made in respect of the period of their service in the reserve force after the time that they were most recently considered to be a member of the regular force.

  • SOR/2007-33, s. 3
  • SOR/2016-64, s. 8

 In respect of a member of the reserve force referred to in section 8.3, subsection 40(1) of the Act is adapted as follows:

  • 40 (1) If, on the death of a contributor who, on ceasing to be a member of the regular force, was entitled to an immediate annuity or an annual allowance from which a deduction had been made in accordance with subsection 15(2), there is no person to whom an allowance provided in this Part may be paid, or if the persons to whom the allowance may be paid die or cease to be entitled to it and no other amount may be paid to them under this Part, any amount by which the calculated amount, within the meaning of subsection (2), exceeds the aggregate of all amounts paid to those persons and to the contributor under this Part shall be paid as provided in section 39 for amounts payable under that section.

  • SOR/2008-307, s. 3

 In respect of a member of the reserve force who is considered to be a member of the regular force by virtue of subsection 8.1(3) or a former member of the reserve force who is a former member of the regular force and who has re-enrolled in or transferred to the regular force, subsections 41(4) and (5) of the Act are adapted as follows:

  • (4) In respect of a member of the reserve force who is considered to be a member of the regular force by virtue of subsection 8.1(3) of the Canadian Forces Superannuation Regulations or a former member of the reserve force who is a former member of the regular force and who has re-enrolled in or transferred to the regular force, an election under clauses 6(b)(ii)(G) and (H), as adapted by subsection 12.2(2) of those Regulations, is void unless, within the time set out in those clauses, the member or former member elects to repay the amount of annuity or annual allowance that they received during the period of service referred to in the election.

  • (5) The member or former member making the election shall pay into the Canadian Forces Pension Fund, at the time and in the manner set out in section 22.1 of those Regulations, an amount determined by the following formula:

    A × B/365

    where

    A
    is the amount of the annuity or annual allowance; and
    B
    is the member’s number of days of Canadian Forces service while in receipt of the annuity or annual allowance.
  • SOR/2007-33, s. 3
  • SOR/2016-64, s. 9

 In respect of the member or former member referred to in section 8.4, paragraph 8(2)(c) of the Act is adapted as follows:

  • (c) an election to pay for a period of service in the reserve force by the person referred to in subsection 41(4), as adapted by section 8.4 of the Canadian Forces Superannuation Regulations, unless the person has made the election to repay set out in that subsection.

  • SOR/2008-307, s. 4
  • SOR/2016-64, s. 9

Allowances Constituting Part of Pay

  •  (1) For the purpose of the definition pay in subsection 2(1) of the Act, commencing the first day of the month following the date on which this subsection comes into force, the monthly allowance that constitutes part of the pay for all ranks is $30.

  • (2) Subject to paragraph 7(1)(k) of the Act and except as provided in subsection (3), the monthly allowances, which shall constitute part of the pay of rank, shall be, in the case of a period of elective pensionable service performed

    • (a) prior to September 1, 1946, as prescribed under Part V of the former Act effective September 1, 1946; and

    • (b) subsequent to August 31, 1946, as prescribed under the Act or Part V of the former Act, as applicable, from time to time during the relevant period.

  • (3) Subsections (1) and (2) do not apply to an officer who is in receipt of consolidated rates of pay.

  • (4) [Repealed, SOR/92-717, s. 1]

  • SOR/83-263, s. 2
  • SOR/92-717, ss. 1, 10

Pensionable Service

Medical Examination

 Every medical examination required by paragraph 8(2)(b) of the Act shall be

  • (a) undergone by the contributor within the period of 90 days before or after the making of the election by that person, or within such other period as the Minister may prescribe; and

  • (b) performed by a medical officer of the Canadian Forces or a civilian medical practitioner acting in that capacity who shall certify whether or not the contributor is disabled.

  • SOR/92-717, s. 10

Income Tax Act Compliance

  •  (1) Notwithstanding Part I of the Act, an election made after August 15, 1997 to count as pensionable service any period of service after December 31, 1989 is void in respect of any service in relation to which the Minister of National Revenue refuses to issue a certification, pursuant to paragraph 147.1(10)(a) of the Income Tax Act, that the conditions prescribed pursuant to that paragraph, as at January 15, 1992, were met in respect of the service after December 31, 1989.

  • (2) Despite paragraph 8(2)(a) of the Act, an election made after August 15, 1997 in respect of any service after December 31, 1989 that would be void under that paragraph is void only if, 60 days after being notified that the Minister of National Revenue has issued the certification referred to in subsection (1), the elector is entitled to count the service to which the certification relates for the purposes of any superannuation or pension benefit of a kind referred to in subsection 5(2), other than a superannuation or pension benefit payable under Part I of the Act.

  • (3) Section 45 of the Act does not apply to a person who elects under subsection 43(1) of the Act after August 15, 1997 in respect of service after December 31, 1989 if the Minister of National Revenue refuses to issue the certification referred to in subsection (1).

  • SOR/97-255, s. 1
  • SOR/2016-64, s. 10

Former Participants Under the Reserve Force Pension Plan Regulations

 Any period of pensionable service to the member’s credit under section 34 of the Reserve Force Pension Plan Regulations on the day before the day on which the member becomes a contributor is counted as a period of pensionable service to the contributor’s credit for the purposes of Part I of the Act.

  • SOR/2007-33, s. 4
 
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