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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)

Top-up Election for Contributions Paid Under the Reserve Force Pension Plan Regulations (continued)

[SOR/2008-307, s. 9(F)]

 Subsections 9(1), as adapted by section 14.1, and (1.1) to (5) of the Act apply to a top-up election made under section 14.2 as if any amount to be paid in respect of the election were an amount required to be paid under subsection 7(1) of the Act.

  • SOR/2007-33, s. 8
  • SOR/2008-307, s. 11

 At the request of a contributor, they are deemed to have opted, at the time of making the top-up election, for the total of the amounts received by the Minister as of the date of the request, if

  • (a) they establish that financial hardship will be caused to them if they are required to continue to pay the instalments; or

  • (b) at the commencement date of an annuity or annual allowance, the instalments are greater than the increase in the monthly amount of the benefits payable that results from the election.

  • SOR/2007-33, s. 8
  • SOR/2016-64, s. 19
  •  (1) A contributor who made a top-up election is deemed not to have made it,

    • (a) in the case of an election in respect of a period after December 31, 1989, if the Minister of National Revenue refuses to issue a certification under paragraph 147.1(10)(a) of the Income Tax Act; or

    • (b) at the request of the contributor, if they 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, in making the election, they acted on that information.

  • (2) If a top-up election is deemed not to have been made, any amount received from a plan, fund or institution, of a type referred to in subsection 22(2) of the Act, in respect of that election, shall be transferred to a plan, fund or institution, of any type referred to in that subsection, at the direction of the contributor.

  • (3) Despite the expiry of the period within which the election referred to in paragraph (1)(a) may be made, the contributor may make an election no later than 90 days after the date of the notice informing the contributor of the refusal by the Minister of National Revenue. In the case of another refusal, the contributor shall not make an election.

  • SOR/2007-33, s. 8
  • SOR/2016-64, s. 20

Re-enrolment

  •  (1) Subject to subsection (2), where a contributor is retired from the regular force and within 60 days after their retirement therefrom again becomes a member of the regular force, they shall be deemed for the purposes of the Act to have continued to be a member of the regular force notwithstanding their retirement therefrom.

  • (2) Subsection (1) does not apply in any case if the contributor accepts payment at any time, in whole or in part, of a benefit under the Act in respect of their retirement.

  • (3) Where a contributor, pursuant to subsection (1), is deemed to have continued to be a member of the regular force, they shall be deemed to have continued to receive pay at a rate equal to the rate of pay authorized to be paid to them for the rank held immediately before their retirement.

  • (4) [Repealed, SOR/2016-64, s. 21]

  • SOR/2016-64, ss. 21, 52(F), 54(E), 55(E), 57(E)

Benefits

Annuity for Certain Members

 The following definitions apply in sections 16.1 and 16.2.

20-year intermediate engagement

20-year intermediate engagement means a fixed period of 20 continuous years of service in the regular force commencing on the day on which the contributor was transferred to, enrolled in or re-enrolled in the regular force. (engagement de durée intermédiaire de 20 ans)

25-year intermediate engagement

25-year intermediate engagement means a fixed period of 25 continuous years of service in the regular force commencing on the day on which the contributor was transferred to, enrolled in or re-enrolled in the regular force. (engagement de durée intermédiaire de 25 ans)

retirement age

retirement age, as applied to any rank of contributor, means the age determined under chapter 15 of the Queen’s Regulations and Orders for the Canadian Forces as the retirement age applicable to that rank. (âge de la retraite)

  • SOR/78-197, s. 2
  • SOR/80-123, s. 1
  • SOR/92-717, s. 10
  • SOR/99-340, s. 1
  • SOR/2007-33, s. 9

 A contributor exercising the option referred to in subsection 19(1) of the Act is entitled to an immediate annuity if

  • (a) they have completed a 20-year intermediate engagement that commenced before March 1, 2007 and are not serving on an indefinite period of service;

  • (b) they have 10 or more years of regular force pensionable service and have reached retirement age;

  • (c) they are not an officer and have at least 25 years of regular force pensionable service; or

  • (d) they were a member of the regular force with 10 or more years of regular force pensionable service on March 1, 2007 and

    • (i) they have at least 20 years of regular force pensionable service, unless

      • (A) they have at any time served on a 25-year intermediate engagement and do not, at the time of ceasing to be a member of the regular force, have at least 25 years of regular force pensionable service,

      • (B) they have at any time refused an offer of a 25-year intermediate engagement unless, at the time of the refusal, they were serving on a 20-year intermediate engagement that commenced before March 1, 2007 or had completed a 20-year intermediate engagement that commenced before March 1, 2007, or

      • (C) at the time they cease to be a member of the regular force they are serving on an indefinite period of service, or

    • (ii) they have at least 19 years of regular force pensionable service, they are not serving on an intermediate engagement or an engagement for an indefinite period of service in the regular force, they have not at any time received an offer of a 25-year intermediate engagement and they are

      • (A) an officer who did not fail to accept an offer for an indefinite period of service in the regular force, or

      • (B) a contributor, other than an officer, who ceases to be a member of the regular force on the expiry of a period of engagement and who did not fail to accept an offer to re-engage in the regular force.

  • SOR/2007-33, s. 9
  •  (1) A contributor described in clause 16.1(d)(i)(A) or (B) is entitled to an immediate annuity that is reduced

    • (a) in the case of an officer, by 5% for every full year by which their years of age, on the day on which they cease to be a member of the regular force, are less than retirement age; and

    • (b) in any other case, by 5% multiplied by the lesser of

      • (i) the number of full years by which their years of age are less than retirement age, and

      • (ii) the number of full years by which their years of regular force pensionable service are less than 25.

  • (2) A contributor described in clause 16.1(d)(i)(C) is entitled to an immediate annuity reduced in accordance with subsection (1), but, if the contributor completed a 20-year intermediate engagement that commenced before March 1, 2007, the amount of the annuity may not be less than an amount calculated as follows:

    A/50 × B

    where

    A
    is the number of years of pensionable service to the contributor’s credit after having completed the 20-year intermediate engagement; and
    B
    is the average annual pay received by the contributor during any five-year period of pensionable service selected by or on behalf of the contributor, or during any period so selected consisting of consecutive periods of pensionable service totalling five years.
  • SOR/2007-33, s. 9
  •  (1) A contributor exercising the option referred to in subsection 19(1) of the Act with 10 or more years of regular force pensionable service on March 1, 2007, who has served continuously as a member of the regular force from March 1, 2007 until the day on which they cease to be a member of the regular force and who has less than 20 years of regular force pensionable service, is entitled to an immediate annuity reduced in accordance with subsection (2) if they cease to be a member of the regular force by reason of a workforce reduction.

  • (2) The immediate annuity is to be reduced by the least of the following percentages:

    • (a) 30%,

    • (b) 5% for every full year by which the contributor’s full years of regular force pensionable service are less than 20, or

    • (c) 5% for every full year by which the contributor’s years of age are less than the retirement age applicable to the contributor’s rank.

  • (3) The reduction is to cease when the contributor reaches 65 years of age.

  • SOR/2007-33, s. 9
 
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