Supplementary Death Benefit Regulations

Contents

1 #

[Repealed, SOR/2024-85, s. 2] (repealed)

2 #

In these Regulations,

Act means the Public Service Superannuation Act; (Loi)

department [Repealed, SOR/2024-85, s. 3]

deputy head has the same meaning as in section 2 of the Public Service Superannuation Regulations; (sous-ministre)

Minister means the President of the Treasury Board; (ministre)

seasonal employee and sessional employee have the same meaning as in the Public Service Superannuation Regulations. (employé saisonnier and employé de session)

^note

Manner and Time of Payment of Contributions

3 #

Subject to these Regulations, the contributions required to be paid by a participant must be paid monthly by reservation from the participant’s salary.^note

Contributions by Participants Absent from Duty

A participant who is absent from duty must contribute to the Consolidated Revenue Fund an amount equal to the amount the participant would be required to contribute under section 53 of the Act if the participant were not absent from duty.^note

5 #

The contributions required to be paid by a participant who is absent from duty with pay must be paid monthly by reservation from the participant’s salary.^note

6 #

(1)Subject to subsection (2) and section 7, a participant who is absent from duty without pay must pay the contributions that are required to be paid in respect of that absence

(a)in a lump sum within 30 days after the participant’s return to duty; or

(b)by reservation in equal instalments from the salary payable to the participant for a period equal to twice the period of absence commencing on the expiration of the period of absence.

(2)If payment under paragraph (1)(b) would cause the participant financial hardship, the participant may choose to make payment by reservation from their salary of approximately equal instalments over a period not exceeding the lesser of

(a)three times the period of absence, and

(b)15 years.

7 #

The contributions that are required to be paid by a participant referred to in section 47.1 of the Act, or by a participant who is absent from duty without pay to serve as described in any one of the following paragraphs, must be paid in advance, annually:

(a)with an international organization;

(b)with the government of a country other than Canada;

(c)as a full-time paid official of a public service employee organization;

(d)as a full-time paid official of a credit union;

(e)outside the public service on an inquiry established under Part I of the Inquiries Act, or with any board or agency that is an agent of His Majesty in right of Canada.

^note

7.1 #

Where an amount payable by a contributor under section 4 is unpaid at the time the contributor ceases to be employed in the public service, the amount shall be deducted from any benefit that is or will become payable under the Act to the contributor

(a)where the benefit is an annuity or annual allowance,

(i)by reservation from the monthly instalments of the annuity or annual allowance of an amount equal to the amount of any instalment otherwise payable by the contributor under section 6 or 30 per cent of the gross monthly annuity or annual allowance, whichever is the lesser, or

(ii)in a lump sum, if the contributor so elects, at the time the annuity or annual allowance becomes payable; and

(b)in any other case, in a lump sum, at the time the benefit becomes payable.

^note

Seasonal and Sessional Employees

8 #

The contributions required to be paid by a participant who is a seasonal employee or sessional employee for the period during which they are not on duty in the public service must be paid at the time and in the manner that contributions would be payable under section 6 as if the employee were, during that period, a participant described in that section.^note

Participants Receiving Less than Normal Salary

9 #

(1)For the purposes of Part II of the Act, when a participant engaged otherwise than on a full-time basis during an educational leave or a period of seasonal lay-off receives, during the educational leave or period of lay-off, salary that is less than what they would have received had they not been on leave or lay-off, they are deemed to have been, while so engaged, employed in the public service and the salary that they are deemed to have received during that leave or period of lay-off is the salary that they would have received had they not been on leave or lay-off.

(2)The contributions required to be paid by a participant described in subsection (1) must be paid at the time and in the manner that contributions would be payable under section 6 as if the participant were, during their educational leave or period of lay-off, a participant described in that section.

Contributions by Elective Participants

10 #

(1)Subject to subsection (2), every elective participant must contribute to the Consolidated Revenue Fund $0.15 each month for every $1,000 of the basic benefit if the participant

(a)on ceasing to be employed in the public service is entitled to an immediate annuity under Part I of the Act;

(b)on ceasing to be employed in the public service after March 31, 1995 is entitled to and has opted for an annual allowance payable within thirty days after so ceasing;

(c)on ceasing to be required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1 is entitled to an immediate annuity;

(d)on ceasing to be required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1 is entitled to an immediate annual allowance; or

(e)on March 31, 1995 was an elective participant and

(i)was receiving an annual allowance under Part I of the Act and had been receiving the annual allowance since a date not later than 30 days after ceasing to be employed in the public service, or

(ii)had been receiving an annual allowance under Part I of the Act since a date not later than 30 days after ceasing to be employed in the public service but, on March 31, 1995, was entitled to an immediate annuity under that Part.

(2)The contribution required under subsection (1) is reduced by $1.50 per month, in respect of a participant who is 65 years of age or older and who

(a)on ceasing to be employed in the public service is entitled to an immediate annuity under Part I of the Act;

(b)is a person who is entitled to an immediate annual allowance; or

(3)The reduction referred to in subsection (2) is effective on the earlier of April 1st or October 1st after the day on which the participant attains 65 years of age.

11 #

(1)Subject to section 12, every elective participant, other than an elective participant referred to in subsection 10(1), must contribute to the Consolidated Revenue Fund each year, in advance, for every $2,000 of the basic benefit of the participant

(a)during any period in which neither an annuity under Part I of the Act or under the Canadian Forces Superannuation Act nor a pension under the Defence Services Pension Continuation Act is being paid to the participant, the amount set out in Part I of Schedule I; and

(b)during any period in which an annuity or a pension is being paid to the participant under the Part or an Act referred to in paragraph (a), 12 times the amount set out in Part II of Schedule I.

(1.1) and (2)[Repealed, SOR/99-378, s. 3] (repealed)

(2.1)Subject to section 12, a participant referred to in subsection (1) must pay

(a)the first contribution on or before the thirtieth day after the day on which the participant ceased or ceases to be employed in the public service; and

(b)subsequent such contributions each year on or before the thirtieth day after the anniversary of the day on which the participant ceased or ceases to be employed in the public service.

(3)If an elective participant does not pay their annual contribution in accordance with subsection (2.1) because they received erroneous or misleading information as to their obligations under the Act from a person employed in the public service whose ordinary duties include giving advice about the application of the Act, the participant must pay their annual contribution within three months after the day on which they receive a notice with the correct information; however, the due date of each annual contribution after that contribution remains as set out in paragraph (2.1)(b).

11.1 #

[Repealed, SOR/99-378, s. 4] (repealed)

12 #

(1)Subject to subsection (2), if an elective participant is or becomes entitled to an annuity or an annual allowance under Part I of the Act, the contributions that they are required to pay under section 10 or 11 must, unless the participant otherwise directs, be reserved from that annuity or annual allowance when it becomes payable to the participant.

(2)If an annuity or annual allowance payable under Part I of the Act to an elective participant is not sufficient to pay the contributions that the participant is required to pay under section 10 or 11, the participant must pay the contributions, in advance, annually.

(3)A direction made by a participant under subsection (1) must be in writing, signed by the participant and delivered to the Minister.

(4)The direction is effective on the first day of the month following the month in which it is received by the Minister.

13 #

[Repealed, SOR/99-378, s. 5] (repealed)

14 #

If an elective participant has paid a contribution in respect of a period longer than one month and before the end of that period they become a participant, other than an elective participant, under the Act or under Part II of the Canadian Forces Superannuation Act, the participant is to be paid an amount equal to a fraction of the last contribution that they have paid, which is to be determined as follows:

(a)the numerator is the number of complete calendar months remaining until their next contribution would have been due if they had continued to be an elective participant; and

(b)the denominator is the total number of calendar months in respect of which they paid the contribution.

^note

Reductions in Benefits and Contributions

15 #

The reduction referred to in the definition basic benefit in subsection 47(1) of the Act is to be made on April 1st or October 1st of each year, whichever date immediately follows the participant’s birthday.^note

16 #

The reduction in the amount that certain participants are required to contribute under section 53 of the Act is to commence on April 1st or October 1st, whichever date immediately follows the anniversary of the birthday of the participant on which the participant became eligible for the reduction.^note

Employment Substantially Without Interruption

17 #

For the purposes of Part II of the Act, a person’s service in the public service is deemed to be substantially without interruption if, during a relevant period,

(a)the person ceased to be employed in the public service and has again become employed in it within three months after the day on which they ceased to be employed; or

(b)their duties or conditions of employment in the public service were altered.

^note

Salaries in Cases of Doubt

18 #

For the purposes of Part II of the Act and these Regulations, the salary of a participant

(a)in the case of a participant whose authorized salary includes any bonus or allowance of determinate or indeterminate amount, is, in any case of doubt, deemed to be the annual remuneration received for the performance of the regular duties of a position or office, including the value of that bonus or allowance; and

(b)[Repealed, SOR/2024-85, s. 16] (repealed)

(c)in the case of a participant who is in receipt of more than one salary in respect of employment in the public service, is deemed to be

(i)in respect of salary received before August 9, 1994, the salary that was first authorized to be paid to the contributor; and

(ii)in respect of salary received after August 8, 1994, the total of all salaries received by the contributor.

^note

Persons Not in Receipt of Stated Annual Salary

19 #

(1)For the purposes of Part II of the Act, the salary that is or was authorized to be paid to a person employed in the public service at a rate other than an annual rate is to be computed in terms of an annual rate by multiplying the rate of pay that they are or were paid

(a)in the case of an hourly rate, by the aggregate of

(i)the number of hours in a standard work week multiplied by 52, and

(ii)the number of hours in a standard work week divided by the number of days in a standard work week;

(b)in the case of a daily rate, by the aggregate of

(i)the number of days in a standard work week multiplied by 52, and

(ii)one day;

(c)in the case of a weekly rate, by 52; or

(d)in the case of a monthly rate, by 12.

(2)For the purposes of this section, the number of hours or days in a person’s standard work week is the number of hours or days that the person is or was, as the case may be, ordinarily required to work during such a work week.

Effective Dates of Ceasing to Be Employed in the Public Service

20 #

Subject to sections 21 and 22, a participant, other than an elective participant, is deemed, for the purposes of Part II of the Act, to have ceased to be employed in the public service

(a)in the case of a participant other than a participant described in paragraphs (b) to (e), on the day after the last day for which they receive pay for their employment in the public service;

(b)in the case of a participant who dies, on the day after the day of their death;

(c)in the case of a participant who is on authorized leave of absence without pay, on the earlier of

(i)the day after the day on which their deputy head advises the Minister in writing that the participant has ceased to be employed in the public service, and

(ii)the day on which, under any other Act of Parliament governing employment outside the public service, the participant becomes a contributor to any other superannuation or pension fund or plan;

(d)in the case of a participant who is on unauthorized leave of absence without pay, on the day after the day on which their deputy head advises the Minister in writing that the participant has ceased to be employed in the public service;

(e)in the case of a participant who is under suspension under any Act of Parliament, on the day on which they cease to be employed in the public service as certified by their deputy head; or

(f)in the case of a participant who ceases to be required to contribute under Part I of the Act by reason of becoming a person described in paragraph 5(1)(g) or (h) or subsection 5.1(1) of the Act, on the day after the last day on which they are required to contribute.

(g)[Repealed, SOR/99-378, s. 7] (repealed)

^note

21 #

(1)A participant who is a sessional employee is deemed, for the purposes of Part II of the Act, to have ceased to be employed in the public service on the first day of the session of Parliament immediately following the session in which they were actively employed unless

(a)they return to duty within 10 days after that day; or

(b)the Speaker of the House of Parliament in which they are or were employed advises the Minister in writing that the participant will cease or has ceased to be employed on a day earlier than that first day.

(2)Subsection (1) does not apply to a sessional employee in respect of a special or emergency session of Parliament at which the employee is not required to perform any services.

22 #

A participant who is a seasonal employee is deemed, for the purposes of Part II of the Act, to have ceased to be employed in the public service on the first day on which they are required to return to duty following the season in which they were actively employed unless

(a)they return to duty within 10 days after that day; or

(b)their deputy head advises the Minister in writing that the participant will cease or has ceased to be employed on a day earlier than that first day.

^note

Retroactive Increases in Salary

23 #

For the purposes of the definition salary in subsection 47(1) of the Act, the day on which a retroactive increase in salary is deemed to have commenced to have been received by a participant is the first day of the month after the month in which

(a)the Governor in Council or the Treasury Board, as the case may be, approves that increase; or

(b)written approval of that increase is duly issued by the appropriate authority, if the approval of the Governor in Council or the Treasury Board is not required.

^note

Proof of Age and Marital Status

24 #

(1)For the purposes of Part II of the Act, proof of age of the participant is to be established in the same manner as it is established under section 48 of the Public Service Superannuation Regulations before any benefit is to be paid on the participant’s death.

(2)[Repealed, SOR/2024-85, s. 22] (repealed)

(3)No benefit shall be paid upon the death of a participant to any person purporting to be the widow of the participant until proof of marital status has been established in accordance with section 49 of the Public Service Superannuation Regulations.

(4)Subject to subsection 25(4) of the Act, if within one year after the death of a contributor the person claiming to be the widow of a contributor cannot prove that she is his widow, in the manner prescribed by subsection (1) of this section, the contributor shall, for the purposes of the Act, be deemed to have died without leaving a widow.

Elections

25 #

(1)Any election that a person makes under section 51 of the Act must

(a)be evidenced in writing;

(b)include the full name of the person, their date of birth and their personal record identifier or their pension number;

(c)be signed by the person; and

(d)be delivered or mailed to the Minister within the time limit set out in subsection 51(1) of the Act.

(2)The document to be issued to each elective participant as evidence that they are a participant under Part II of the Act is established using

(a)Form 1 of Schedule II, in the case of an elective participant who is required to contribute under subsection 10(1); or

(b)Form 2 of Schedule II, in any other case.

Naming and Revoking of Beneficiaries

26 #

(1)A participant may, for the purposes of Part II of the Act, name up to five beneficiaries.

(2)For the purposes of Part II of the Act, a beneficiary may be any of the following:

(a)the estate or succession of the participant;

(b)an individual;

(c)a registered charity, as defined in subsection 248(1) of the Income Tax Act.

(3)In order to name a beneficiary, the following information must be submitted in writing to the Minister and be accompanied by an attestation that is dated and signed by the participant and that confirms that the information is complete and accurate:

(a)the full name of the participant, their date of birth and either their personal record identifier or their pension number;

(b)if the participant is naming their estate or succession, a reference to that effect;

(c)if the participant is naming an individual, the full name of the individual and their date of birth; and

(d)if the participant is naming a registered charity, its name and registration number with the Canada Revenue Agency.

(4)The naming is effective on the day on which the participant signs the attestation if it is received by the Minister before the death of the participant.

(5)In cases where the attestation is not received by the Minister before the death of the participant, the naming is effective on the day on which the participant signs the attestation if

(a)the receipt of the attestation by the Minister was delayed for reasons beyond the control of the participant; and

(b)the attestation is received before the payment of any benefit under Part II of the Act.

(6)If a participant has named more than one beneficiary and the information submitted with respect to one of those beneficiaries is illegible or incomplete, or does not refer to the estate or succession of the participant, an individual or a registered charity, as defined in subsection 248(1) of the Income Tax Act, the validity of the naming with respect to the other beneficiaries will not be affected.

(7)Any naming will revoke any previous naming.

26.1 #

Notwithstanding section 26, a beneficiary, named by a participant pursuant to subsection 26(1), ceases to be that participant’s beneficiary under Part II of the Act the day following the day the participant ceases to be a participant under that Part.^note

Crown Corporation and Public Boards

27 #

The Crown corporation and public boards specified in Schedule III are excluded from the operation of Part II of the Act.^note

28 #

A Crown corporation or public board that is not specified in Schedule III must pay to the Consolidated Revenue Fund each month an amount equal to $0.04 for every $1,000 of the basic benefit of each participant who is employed by the Crown corporation or public board at any time during that month.^note

Payment for Reasonable Expenses

29 #

With the approval of the Minister, there may be paid out of any benefit payable to the widow, referred to in section 55 of the Act, or beneficiary, estate or succession of a deceased participant

(a)to any person, group or association of persons any reasonable expenses incurred by such persons, group or association for the maintenance, medical care or burial of the deceased participant; or

(b)to the Receiver General reasonable expenses incurred by Her Majesty for the maintenance, medical care or burial of the deceased participant.

^note

Interest

30 #

Interest shall be credited to the Public Service 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 46(2) of the Public Service Superannuation Regulations on the balance to the credit of the Account on the last day of the preceding quarter.^note

Schedule I · (Section 11)

Column I | Column IIAge | Annual Contribution per $2,000 of Basic Benefit19 | $ 8.0720 | 8.3121 | 8.5622 | 8.8323 | 9.1124 | 9.4025 | 9.7026 | 10.0127 | 10.3428 | 10.6929 | 11.0530 | 11.4231 | 11.8132 | 12.2233 | 12.6534 | 13.1035 | 13.5836 | 14.0737 | 14.5938 | 15.1339 | 15.6940 | 16.2941 | 16.9142 | 17.5643 | 18.2544 | 18.9745 | 19.7246 | 20.5247 | 21.3548 | 22.2349 | 23.1450 | 24.1151 | 25.1352 | 26.2053 | 27.3454 | 28.5355 | 29.8056 | 31.1457 | 32.5858 | 34.1259 | 35.8060 | 37.6561 | 39.7762 | 42.0263 | 44.4064 | 46.9265 | 49.5866 | 52.3867 | 55.3468 | 58.4569 | 61.7370 | 65.3071 | 69.1572 | 73.3373 | 77.8774 | 82.80Column I | Column IIAge | Contribution per Month per $2,000 of Basic Benefit21 | $ 0.7322 | 0.7523 | 0.7724 | 0.7925 | 0.8226 | 0.8527 | 0.8828 | 0.9129 | 0.9430 | 0.9731 | 1.0032 | 1.0333 | 1.0734 | 1.1135 | 1.1536 | 1.1937 | 1.2438 | 1.2939 | 1.3440 | 1.3941 | 1.4442 | 1.4943 | 1.5544 | 1.6145 | 1.6746 | 1.7447 | 1.8148 | 1.8949 | 1.9750 | 2.0551 | 2.1452 | 2.2353 | 2.3254 | 2.4255 | 2.5356 | 2.6557 | 2.7758 | 2.9059 | 3.0460 | 3.2061 | 3.3862 | 3.5763 | 3.7764 | 3.9865 | 4.2166 | 4.4567 | 4.7068 | 4.9769 | 5.2570 | 5.5671 | 5.8872 | 6.2473 | 6.6374 | 7.05NOTE: In this Schedule, “Age” refers to the age of the participant on the thirtieth day following the day on which the participant ceases to be employed in the public service or the age of the participant on the thirtieth day following the day on which the participant ceases to be a member of the regular force, as the case may be.

Schedule II · (Paragraphs 25(2)(a) and (b))

Date: Pension number: Personal record identifier: Supplementary Death BenefitPublic Service Pension PlanPublic Service Superannuation Act, Part IINotice of automatic enrolment post-employmentThis document is issued to(INSERT PARTICIPANT NAME)as evidence of your continued participation in the supplementary death benefit under the Public Service Pension Plan following your last day of employment in the public service on the (INSERT DATE).Date: Pension number: Personal record identifier: Supplementary Death BenefitPublic Service Pension PlanPublic Service Superannuation Act, Part IINotice of optional enrolment post-employmentThis document is issued to(INSERT PARTICIPANT NAME)as evidence of your continued participation in the supplementary death benefit under the Public Service Pension Plan following your last day of employment in the public service on the (INSERT DATE) and as a consequence of your election to continue coverage on the (INSERT DATE).