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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

Pensionable Service (continued)

Service Without Pay (continued)

  •  (1) Notwithstanding Part I of the Act, a contributor shall not count as pensionable service any period of service, or any portion of a period of service, in respect of which no pay was authorized to be paid, other than a period of service or portion of a period of service during which a deduction or forfeiture described in paragraph 11(1)(a), (b) or (c) has been imposed, that begins after May 15, 1997 unless compensation can be prescribed in respect of that period or portion of a period pursuant to subsection 8507(2) of the Income Tax Regulations, as that subsection read on January 15, 1992.

  • (2) A contributor who, by reason of subsection (1), cannot count as pensionable service a period of service, or a portion of a period of service, in respect of which no pay was authorized to be paid

    • (a) notwithstanding Parts I and III of the Act, is not required to contribute to the Superannuation Account or Canadian Forces Pension Fund in respect of that period or portion of a period; and

    • (b) for the purposes of Part II of the Act, remains a participant within the meaning of subsection 60(1) of the Act in respect of that period or portion of a period.

  • SOR/97-255, s. 2
  • SOR/2016-64, s. 50
  •  (1) A contributor who is required under subsection 11(7) or under Part III of the Act to contribute to the Superannuation Account in respect of a period of service referred to in subsection 11(1), (2) or (2.1) shall contribute to that Account in respect of any portion of that period that is after March 31, 1970 the amount that would be required to be contributed under subsection 76(1) of the Act if the period of service were a period of service referred to in that subsection, based on the pay deemed by subsection 11(4) to have been received by the contributor during the period.

  • (2) An amount payable by a contributor pursuant to subsection (1) shall be paid

    • (a) where the contribution is in respect of a period of service described in subsection 11(1), by means of a debit to the contributor’s pay account; and

    • (b) where the contribution is in respect of a period of service described in subsection 11(2) or (2.1), in the manner set out in subsection 11(5).

  • (3) An amount payable by a contributor under this section that is unpaid

    • (a) at the time the contributor ceases to be a member of the regular force other than by reason of death, or

    • (b) at the time of the contributor’s death,

    shall be recovered in a manner set out for the recovery of unpaid instalments in subsection 14(5) or (7), as the case may be.

  • SOR/83-263, s. 3
  • SOR/92-717, s. 10
  • SOR/95-569, s. 2

Maximum Pay

 For the purposes of subsection 5(5) of the Act, the annual rate of pay is equal to the amount determined by the following formula and rounded to the next highest multiple of $100:

(A – (B × C)) ÷ 0.02 + C

where

A
is
  • (a) in respect of pay received by the person for 1995, $1,722.22, and

  • (b) in respect of pay received by the person for any year after 1995, the amount of the defined benefit limit determined for that year in accordance with the definition defined benefit limit in subsection 8500(1) of the Income Tax Regulations;

B
is
  • (a) in respect of pay received by the person for any year after 1994 and before 2008, 0.013, and

  • (b) in respect of pay received by the person for any year after 2007, 0.01375; and

C
is the Year’s Maximum Pensionable Earnings determined for that year in accordance with section 18 of the Canada Pension Plan.
  • SOR/95-219, s. 1
  • SOR/2008-307, s. 6
  • SOR/2016-64, s. 12

Election for Reserve Force Service

  •  (1) For the purposes of this section and subsection 12.4(2), reserve force service is service in the reserve force

    • (a) in respect of which the contributor was not required to contribute to the Superannuation Account or the Canadian Forces Pension Fund;

    • (b) during which the contributor was not a participant under the Reserve Force Pension Plan Regulations, other than any period in the reserve force in respect of which the contributor was entitled to a return of contributions within the meaning of section 38 of those Regulations;

    • (c) that the contributor is not counting as pensionable service for the purposes of, or in respect of which the payment of a transfer value or a commuted value has not been effected under, the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act; and

    • (d) in respect of which the contributor has not lost the right to make a pensionable earnings election.

  • (2) In respect of a member, or former member, of the reserve force who becomes a contributor on or after March 1, 2007, clauses 6(b)(ii)(G) and (H) of the Act are adapted as follows:

    • (G) any period of reserve force service referred to in subsection 12.2(1) of the Canadian Forces Superannuation Regulations, if — during the period beginning on the day on which they become or, if the contributor ceased to contribute to the Canadian Forces Pension Fund before the end of the last period in which the contributor was entitled to make the election, again become a contributor and ending the later of one year after the date of the written notice advising the contributor that they have become entitled to make it, and March 1, 2011 — the contributor elects to pay for that service,

  • (3) The election for reserve force service set out in clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection (2), is for all of the contributor’s reserve force service. However, there shall be counted as years of pensionable service, starting with the most recent, only those that would result in a maximum of 35 years of pensionable service to the credit of the contributor.

  • (4) The contributor referred to in subsection (2) may not make an election for reserve force service under clause 6(b)(ii)(K) of the Act.

  • SOR/2007-33, s. 6
  • SOR/2008-307, s. 7
  • SOR/2010-101, s. 1
  • SOR/2016-64, s. 13

 [Repealed, SOR/2010-101, s. 2]

  •  (1) In respect of a contributor who makes an election for reserve force service under clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection 12.2(2) of these Regulations, paragraphs 7(1)(g) and (h) of the Act are adapted as follows:

    • (g) in respect of any period specified in clauses 6(b)(ii)(G) and (H), as adapted by subsection 12.2(2) of the Canadian Forces Superannuation Regulations, the full amount calculated under subsection 12.4(2) of those Regulations or a lesser amount for which the contributor opts at the time of making the election;

  • (2) The full amount referred to in paragraphs 7(1)(g) and (h) of the Act, as adapted by subsection (1), is the total of the following amounts:

    • (a) the full amount, under subsection 15(2) of the Reserve Force Pension Plan Regulations, of a pensionable earnings election made under those Regulations, as if it had been made on the day of the election for reserve force service, calculated as if the contributor were a participant under the terms of those Regulations, and their past earnings, determined under the terms of those Regulations, were the past earnings that relate to the periods included in the contributor’s reserve force service; and

    • (b) the full amount of a top-up election made on the day of the election for reserve force service, using the formula in paragraph 14.6(3)(b) as if the value of E were equal to one and as if the reserve force service had become pensionable service to the contributor’s credit under the Reserve Force Pension Plan Regulations as a result of the pensionable earnings election.

  • (3) The contributor may not modify the amount for which the contributor has opted.

  • SOR/2007-33, s. 6
  • SOR/2008-307, s. 8
  • SOR/2016-64, s. 49

Revocation of Election

  •  (1) An election made by a contributor under the Act to pay for a period of service may be revoked by the contributor in whole or in part, on request by the contributor,

    • (a) as to payments made and to be made for the period of service mentioned in the election, if the contributor received erroneous or misleading information in writing, with respect to the amount to be paid or the consequences of the election on their benefits, from a person whose normal duties include giving information about those matters, and the contributor, in making the election, acted on that information; or

    • (b) as to payments to be made for the period of service mentioned in the election, if the contributor establishes that financial hardship will be caused to them if they are required to continue to make the payments.

  • (1.1) A revocation that relates only to a portion of the period of service may only apply to the portion of the period of service that is earliest in point of time.

  • (2) If an election made by a contributor is revoked for the reason referred to in paragraph (1)(b), the contributor shall pay to Her Majesty an amount in respect of any benefit that accrued to the contributor during the subsistence of the election as a consequence of the election, calculated in accordance with Canadian Life Table No. 2 (1941), Males four per cent or Females four per cent, as the case may be.

  • (3) Any payment made by a contributor under subsection (2) in respect of any benefit accruing to them during the subsistence of an election made under the Act that they revoked under subsection (1) for a reason referred to in paragraph (a) thereof prior to December 4, 1969, shall be refunded to that contributor.

  • (4) Where an election of a contributor is revoked, in whole or in part pursuant to subsection (1) and the contributor has paid any amount pursuant to the election, the amount so paid shall be applied, firstly, in payment of the amount required to be paid by the contributor under subsection (2), and the remainder of the amount, if any, shall be applied as follows:

    • (a) if the contributor has revoked the election in whole under paragraph (1)(a), the remainder of the amount shall be refunded to them; and

    • (b) in any other case, the remainder of the amount shall be applied towards the payment for that portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act and these Regulations, and if any of the said amount remains thereafter, it shall be refunded to the contributor.

  • (5) Where the election of a contributor is revoked in whole or in part pursuant to subsection (1) and further payments are required to be made by them, they shall make those payments in such amount and in such manner as the Minister determines and the payments shall be applied, firstly, in payment of the amount required to be paid by the contributor under subsection (2), if that amount has not already been paid, and the remainder of the payments, if any, shall be applied towards the payment for that portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act and these Regulations.

  • (6) The amount required to be paid by a contributor under subsection (2) may be recovered on behalf of Her Majesty as a debt due to the Crown from any benefit payable under the Act to or in respect of the contributor, without prejudice to any other recourse available to Her Majesty with respect to the recovery thereof.

  • (7) A request for revocation of an election to pay for service under this section shall be made in writing, dated and signed and sent to the Minister, or to a person designated by the Minister, within one week after the date that it bears.

  • (8) Where an election to pay for a period of service is revoked by a contributor pursuant to subsection (1), it shall be considered, for the purposes of a future election to pay for that period of service, to be an election as contemplated by clause 6(b)(ii)(K) of the Act.

  • (9) A contributor may revoke, in whole or in part, an election not to count a period of service as pensionable service under subsection 11(2.1) if the contributor received erroneous or misleading information in writing, with respect to the amount to be paid or the consequences of the election on their benefits, from a person whose normal duties include giving information about those matters, and the contributor, in making the election, acted on that information.

  • SOR/83-263, s. 4
  • SOR/92-717, ss. 8(F), 10
  • SOR/95-569, s. 3
  • SOR/95-570, s. 12(F)
  • SOR/2001-76, s. 2
  • SOR/2016-64, ss. 14, 55(E), 57(E)
 
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