Royal Canadian Mounted Police Superannuation Regulations

Contents

1 #

These Regulations may be cited as the Royal Canadian Mounted Police Superannuation Regulations.

2 #

The following definitions apply in these Regulations.

Act means the Royal Canadian Mounted Police Superannuation Act. (Loi)

a(f) Ultimate and a(f) and a(m) Ultimate Tables means the tables so entitled appearing in the “Mortality of Annuitants 1900-1920” published on behalf of the Institute of Actuaries and The Faculty of Actuaries in Scotland, 1924. (Table a(f) Ultimate et Table a(f) et a(m) Ultimate)

authorized advisor means a member of the Force, a person employed in the public service or a person whose services were retained by the Minister for the purposes of the Act. (conseiller autorisé)

Commissioner has the same meaning as in subsection 2(1) of the Royal Canadian Mounted Police Act. (commissaire)

valuation day means the day on which the transfer value referred to in subsection 12.1(1) of the Act is transferred. (date d’évaluation)

^note

2.1 #

In these Regulations and in those provisions of the Act that are adapted by these Regulations,

full-time employee means a person who is employed “full-time” within the meaning of subsection 3(2) of the Public Service Superannuation Regulations; (employé à plein temps)

full-time member means a member of the Force who is engaged to work the normal number of hours of work per week for members of the Force; (membre à plein temps)

part-time employee has the same meaning as in subsection 3(2) of the Public Service Superannuation Regulations; (employé à temps partiel)

part-time member means a member of the Force who is engaged to work on average not fewer than the number of hours of work per week set by subsection 5.2(1), but who is not a full-time member. (membre à temps partiel)

^note

3 #

In regulation 2 (Interpretation)—

(1)For the purpose of the definition active service in subsection 3(1) of the Act,

active service means full-time service as a member of

(a)a component of the naval, army or air forces of Canada while that component was on active service having been placed on active service by the Governor in Council pursuant to the Militia Act, or

(b)a component of the naval, army or air forces of Her Majesty other than the forces specified in paragraph (a) while members of that component were subject to service in a theatre of war; (service actif)

veterans’ hospital means, with respect to any person, any place where that person underwent on an in-patient basis, or on an out-patient basis with allowances, treatment authorized by the Department of Veterans Affairs, the Department of Pensions and National Health or the Department of Soldiers’ Civil Re-establishment. (hôpital des anciens combattants)

(2)For the purposes of paragraphs (b) to (d) of the definition service in the Force in subsection 3(1) of the Act, a “police officer” is any person who is considered to be a police officer for the purposes of paragraph (b) of the definition public safety occupation in subsection 8500(1) of the Income Tax Regulations.

Members of the Force

4 #

Every member of the Force of a class not holding a rank in the Force other than the Director General of Security and Intelligence is hereby designated to be a member of the Force for the purposes of Part I of the Act.

Period of Service

5 #

In the Schedule (STANDARDS OF GOOD AGRICULTURAL AND ENVIRONMENTAL CONDITION)—

(1) and (2)[Repealed, SOR/2012-124, s. 3] (repealed)

(3)For the purposes of paragraph 8(2)(c) of the Act, a period of service of less than 90 days means any period of service in a fiscal year in which the aggregate number of days during which a person has been employed is less than 90, but does not include any period of service that may be counted pursuant to

(a)clause 6(b)(ii)(A) of the Act;

(b)clause 6(b)(ii)(F) of the Act; or

(c)section 24 of the Act, where the service

(i)immediately precedes the day on which the member becomes a contributor, or

(ii)is part of a continuous period of service of at least 90 days that begins in one fiscal year and ends in the succeeding fiscal year.

5.1 #

(1)Despite section 5 of the Act, a person who attains 71 years of age after October 30, 1998 is not required to contribute to the Royal Canadian Mounted Police Pension Fund in respect of any period of service in the Force after December 31 of the year in which that person attains that age.

(2)Despite section 6 of the Act, the person shall not count as pensionable service any service after the day on which they cease to be required to contribute to the Royal Canadian Mounted Police Pension Fund and shall not elect, after that day, to count any period of service as pensionable service.

(3)In respect of the person, paragraph 39(3)(a) of the Act is adapted as follows:

^note

Part-time Members

Number of Hours per Week

5.2 #

(1)For the purposes of subsection 5(6) of the Act, the number of hours per week is 12.

(2)For the purposes of clauses 6(b)(ii)(M) and (N) of the Act, the number of hours per week is that set out in the definition part-time employee in subsection 3(2) of the Public Service Superannuation Regulations.

^note

Weekly Average of the Hours of Work

5.3 #

For the purposes of the definition part-time member in section 2.1, and of sections 5.4, 5.8, 5.92 and 17.3, the weekly average of the hours of work for which a part-time member is engaged is

(a)if the member is engaged to work the same number of hours each week, the total of those hours; or

(b)if the member is not engaged to work the same number of hours each week, and

(i)if the member works according to a regular work cycle, the total number of the assigned hours of work during the work cycle divided by the number of weeks in the cycle, or

(ii)if the member does not work according to a regular work cycle, the total number of assigned hours of work during a 13 week period divided by 13.

^note

Pay of a Part-time Member

5.4 #

For the purposes of these Regulations and Part I of the Act, the pay of a part-time member is the pay authorized to be paid to the member in respect of the weekly average of the hours of work for which the member is engaged.^note

Right to Elect for Part of a Period of Service

5.5 #

In respect of a contributor who has been a part-time member or a part-time employee, subsection 8(3) of the Act is adapted as follows:^note

Costing of Elective Service

Service in the Canadian Forces, the Force and the Public Service

5.6 #

(1)In respect of a contributor who makes an election under clause 6(b)(ii)(C), (D), (E) or (G) of the Act, if the contributor was a part-time member on the most recent occasion on which the contributor became a contributor, the portion of paragraph 7(1)(e) of the Act before subparagraph (i) is adapted as follows:

(2)In respect of the same contributor, the portion of paragraph 7(1)(e) of the Act after subparagraph (vi) is adapted as follows:

^note

5.7 #

The amount to be paid under subsection 7(1) of the Act, by the contributor who makes an election under clause 6(b)(ii)(N) of the Act, shall be calculated at the rates referred to in subparagraphs 7(1)(e)(i) to (vi) of the Act in respect of pay determined by the formula^note

Election for Period of Leave of Absence Without Pay

5.8 #

Despite section 10.8, the amount to be paid under subsection 7(1) of the Act, by a contributor who makes an election under clause 6(b)(ii)(K) of the Act, and who was a part-time member during the period of service or part of the period of service or on the day of the election, shall be the amount that the contributor would have been required to pay under paragraph 10(1)(b), calculated in respect of pay determined by the formula^note

Election After the Time Prescribed

5.9 #

In respect of a contributor who makes an election under clause 6(b)(ii)(J) of the Act, and who was a part-time member during the period of service or part of the period of service or on the day of the election, paragraph 7(1)(h) of the Act is adapted as follows:^note

Transitional Provision for Part-time Public Service

5.91 #

The amount to be paid under subsection 7(1) of the Act by the contributor who makes an election under clause 6(b)(ii)(M) of the Act, as enacted by subsection 172(4) of the Public Sector Pension Investment Board Act, being chapter 34 of the Statutes of Canada, 1999, shall be calculated at the rates referred to in subparagraphs 7(1)(e)(i) to (vi) of the Act in respect of pay determined by the formula^note

Determination of Pay for Multiple Positions

5.92 #

The pay of a part-time member engaged to work concurrently in more than one position on the most recent occasion on which the member became a contributor, or on the occasion of the day on which the member makes the election referred to in section 5.8 or paragraph 7(1)(h) of the Act as adapted by section 5.9, or on the occasion of the day before the day on which clause 6(b)(ii)(M) of the Act, as enacted by subsection 172(4) of the Public Sector Pension Investment Board Act, being chapter 34 of the Statutes of Canada, 1999, comes into force if the member has made an election under that clause, shall be the aggregate of the amounts determined in respect of each position by the formula^note

5.93 #

The contributor shall pay interest, on the amount calculated under section 5.7, 5.8 or 5.91, determined in accordance with subsection 7(2) of the Act.^note

Canada Pension Plan

6 #

For the purposes of subsection 3(4) of the Act, employment on or after January 1, 1966 as a member of the Force to whom the Royal Canadian Mounted Police Pension Continuation Act applies is excepted employment for the purposes of the Canada Pension Plan.^note

Kinds of Pension Benefits

7 #

(1)For the purposes of subsection 5(4) of the Act, the kind of superannuation or pension benefit is one that

(a)is granted under the Judges Act; or

(b)is payable out of the Consolidated Revenue Fund or out of any account or fund in the Consolidated Revenue Fund, other than the Superannuation Account or the Government Annuities Account, and

(i)is related in amount to the period of service that may be counted by the person to whom the superannuation or pension benefit is payable, and

(ii)is payable in instalments during the lifetime of the recipient and thereafter if the superannuation or pension plan so provides.

(2)For the purposes of paragraph 8(2)(a) of the Act, the kind of superannuation or pension benefit therein referred to is one that

(a)is provided in whole or in part as a result of contributions made otherwise than by the contributor;

(b)is related in amount to the period of service that may be counted by the person to whom the superannuation or pension benefit is payable; and

(c)is payable in instalments during the lifetime of the recipient and thereafter if the superannuation or pension plan so provides.

Allowances to Be Included as Pay

8 #

(1)For the purposes of the definition pay in subsection 3(1) of the Act, the allowances by way of compensation or otherwise are

(a)the allowances that the person referred to in that subsection was entitled to count for pension purposes under the former Act;

(b)the value of free meals or quarters, or of single or double rations, supplied or received as part of the remuneration of a member of the Force, determined, where applicable, as provided from time to time for the purposes of any Act of Parliament respecting income taxes;

(c)service pay received by a member of the Force after October 1, 1966, as compensation for long service in the Force;

(d)extra pay received by a member of the Force in respect of the performance of flying duties;

(e)responsibility allowance received by a special constable in respect of supervisory duties; and

(f)instrument pay received by a member of the Force who holds a valid instrument rating certificate.

(2)Where a member has not received the allowance specified in subsection (1) due to absence on authorized leave with or without pay, the rate of pay for superannuation purposes is not reduced by the equivalent value of the allowances that the member did not receive.

Maximum Salary

8.1 #

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:^note

Election to Pay for a Period of Service

Election Under Paragraph 6(b) of the Act

Terms of Payment and Default

9 #

(1)A contributor who opts to pay by instalments for a period of service referred to in paragraph 6(b) of the Act shall pay by monthly instalments.

(2)The instalments shall be payable on the first day of each month after the day on which the contributor elects to pay for the period of service until the earlier of

(a)the end of the period that is chosen by the contributor, which must be not later than the later of 20 years and the contributor’s 65th birthday, and

(b)the contributor’s death.

(3)The instalments shall be payable in equal amounts that shall not be less than $5.00, except the last one, and be calculated using the mortality rates used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the contributor elects to pay for the period of service or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report, and shall bear interest, compounded annually, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the report.

9.01 #

(1)A person may, at any time, do one or both of the following:

(a)prepay any amount that remains unpaid in respect of an election to pay for a period of service referred to in paragraph 6(b) of the Act;

(b)decrease the period of instalments by increasing the amount of the remaining instalments.

(2)A person who makes a partial prepayment may request that the period of instalments remain the same or be decreased.

(3)In all cases, the adjustment of the period of instalments and of the remaining instalments shall be made on the first day of the month after the day on which the request is made, in accordance with subsections 9(2) and (3), except that the actuarial valuation report is the one that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the request is made or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report.

^note

9.02 #

(1)A contributor who does not pay an instalment before or on the day on which it is due is in default of payment.

(2)Notice must be sent to the contributor after the default.

(3)However, if the contributor is on leave of absence without pay or if the contributor has ceased to be a member of the Force and is entitled to an annual allowance or a deferred annuity that has not yet become payable, the notice must be sent to them after the day on which they return to work or the payment of the allowance or annuity begins.

^note

9.03 #

(1)The contributor must, within 30 days after the date of the notice of default,

(a)pay the arrears, together with interest, in a lump sum; or

(b)opt to pay the arrears in monthly instalments over a period that corresponds to the period beginning on the day on which they first default on the payment and ending on the date of the notice.

(2)Arrears that are paid in a lump sum bear interest, compounded annually, beginning on the day of the payment default and ending on the date of the notice of default, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the date of the notice or, if that report was laid before Parliament in the month in which that date falls or in the preceding month, of the report that was laid before Parliament immediately before that report.

(3)Arrears that are paid in monthly instalments shall bear interest, compounded annually, beginning on the day of the payment default and ending on the day on which the payment is received by the Commissioner, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the contributor exercises the option or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report.

(4)The instalments shall begin on the later of

(a)the first day of the month after the end of the period that was chosen under paragraph 9(2)(a), and

(b)the first day of the month after the day on which the contributor exercises the option.

^note

9.04 #

A contributor who does not choose one of the options set out in subsection 9.03(1) within the time limit shall pay the arrears, together with interest calculated in accordance with subsection 9.03(2), in monthly instalments that shall be

(a)calculated using the mortality rates used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the date of the notice of default or, if that report was laid before Parliament in the month in which that date falls or in the preceding month, of the report that was laid before Parliament immediately before that report, and shall bear interest, compounded annually, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the report; and

(b)payable on the first day of each month after the date of the notice, until the earlier of

(i)the end of the remainder of the period that was chosen under paragraph 9(2)(a), and

(ii)the contributor’s death.

^note

Unpaid Instalments when a Contributor Ceases to be a Member of the Force

9.05 #

(1)The unpaid instalments referred to in subsection 8(6) of the Act shall be reserved

(a)if the contributor is entitled to a lump sum benefit, in a lump sum; or

(b)in any other case, in a lump sum or in monthly instalments equal to those that the contributor was paying before having ceased to be a member of the Force, at the contributor’s option.

(2)The reservations shall begin in the month in which the pension benefit begins.

^note

Financial Hardship

9.06 #

(1)A contributor who establishes that financial hardship, that was unforeseen at the time the election was made will be caused if the contributor is required to continue to pay the instalments may extend the period of instalments, but the total of the period chosen under paragraph 9(2)(a) and the extension must not exceed three times the period chosen under that paragraph or 15 years, whichever is the lesser.

(2)The remaining instalments shall be adjusted, in accordance with subsection 9(3), on the first day of the month after the day on which the request is made, except that the actuarial valuation report is the one that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the request is made or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report.

^note

Interest Not Payable

9.07 #

An amount shall not bear interest if

(a)despite authorization, it was not reserved for administrative reasons;

(b)it is paid within 30 days after the day on which it became payable; or

(c)a notice of default has been sent in respect of the amount, together with interest, and it is paid within 30 days after the date of the notice.

^note

Amount Payable by Reservation on Contributor’s Death

9.08 #

The unpaid amount referred to in subsection 8(7) of the Act shall be recovered, at the option of the recipient,

(a)by reservation of the total amount from the first monthly instalment of the allowance payable;

(b)by reservation from the monthly instalments of the allowance of an amount equal to the monthly instalment paid by the contributor, up to a maximum of 30% of the monthly instalment of the allowance; or

(c)if the recipient establishes that those terms of recovery will cause financial hardship, by reservation from the monthly instalments of the allowance of an amount not less than 15% of those monthly instalments.

^note

Election Under Clause 6(b)(ii)(L), (N), (O) or (P) of the Act

Amount to be Paid

9.09 #

(1)For the purposes of paragraph 7(1)(i) of the Act, the amount to be paid for a period of service referred to in clause 6(b)(ii)(L), (O) or (P) of the Act is the actuarial present value of the pension benefits that have accrued under the Act in respect of the period of service, that value being determined on valuation day on a going concern basis and in accordance with the methods and assumptions used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before valuation day or, if that report was laid before Parliament in the month in which valuation day occurs or in the preceding month, of the report that was laid before Parliament immediately before that report.

(2)For the purposes of subsection (1), valuation day means

(a)the day on which this subsection comes into force, if the contributor makes the election referred to in clause 6(b)(ii)(L), (O) or (P) of the Act within one year after that day;

(b)the day on which the contributor most recently became a contributor, if the contributor most recently became a contributor after the day on which this subsection comes into force and makes the election within one year after the day on which the contributor most recently became a contributor; or

(c)the day on which the contributor makes the election, in any other case.

^note

Lump Sum Payment

9.091 #

A contributor who opts to pay for a period of service referred to in clause 6(b)(ii)(L), (N), (O) or (P) of the Act in a lump sum must ensure that the amount to be paid, despite paragraph 8(5)(a) of the Act, is received by the Commissioner within 30 days after the date of the notice informing the contributor of the amount.^note

9.092 #

The amount to be paid shall bear interest, compounded annually, beginning on the first day of the month after the day on which the election is made and ending on the last day of the month that precedes the day on which the payment is received, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the payment is received or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report.^note

9.093 #

(1)If the amount to be paid is received by the Commissioner in full within the time limit set out in section 9.091, the period of service in respect of which the election was made shall be counted as pensionable service.

(2)If the amount to be paid is not received by the Commissioner in full within that time limit, the period of service in respect of which the election was made shall be counted as pensionable service, beginning with the part that is most recent in point of time, in the same proportion as the amount that is received by the Commissioner within that time limit bears to the amount to be paid.

(3)If the period of service in respect of which the election was made that is not counted in whole as pensionable service includes periods of full-time service and periods of part-time service, each of those periods shall be counted as pensionable service, beginning with the part that is most recent in point of time, in the same proportion as the amount that is received by the Commissioner bears to the amount to be paid.

^note

9.094 #

A contributor’s election to pay for a period of service referred to in clause 6(b)(ii)(L), (N), (O) or (P) of the Act is void if the contributor opts to pay in a lump sum and does not pay into the Retirement Compensation Arrangements Account established under the Special Retirement Arrangements Act, within the time limit set out in section 9.091, any amount required to be paid under section 57 or 58 of the Retirement Compensation Arrangements Regulations, No. 1 for the part of the period of service in respect of which the election was made that is counted as pensionable service.^note

Annual Rate of Pay

9.095 #

For the purposes of paragraph 10(4)(b) of the Act, the annual rate of pay that the contributor is deemed to have received during a period of service referred to in clause 6(b)(ii)(L), (O) or (P) of the Act is

(a)if the contributor was a full-time member on valuation day, within the meaning of subsection 9.09(2), the pay authorized to be paid to the contributor on that day; or

(b)if the contributor was then a part-time member, the pay that would have been authorized to be paid to the contributor if the contributor had been a full-time member on that day or, if the contributor was then engaged to work concurrently in more than one position, the total of the amounts determined for each position by the formula

^note

Transitional

9.096 #

Section 9 as it read before the day on which sections 9 to 9.095 came into force shall continue to apply to elections made under paragraph 6(b) of the Act before that day.^note

Recovery of Amounts Paid in Error

9.1 #

(1)Where, under Part I or III of the Act, an amount has been paid in error to a person in respect of an annuity, annual allowance or supplementary benefit, the Minister shall immediately demand payment from that person of that amount.

(2)If a person from whom payment of an amount has been demanded pursuant to subsection (1) has not paid the amount within 30 days after the day on which the demand is made, the Minister may deduct the amount from the person’s annuity, annual allowance or supplementary benefit, in approximately equal monthly instalments equal to ten per cent of the gross monthly amount of the annuity, annual allowance or supplementary benefit, as the case may be.

(3)Where deductions are to be made pursuant to this section, the first deduction shall be made in the month following the month in which the 30-day period referred to in subsection (2) ends and further deductions shall be made in each month thereafter until the amount owing has been paid in full.

(4)A person in respect of whom deductions are made under subsection (2) may, at any time,

(a)pay the amount then owing in one lump sum;

(b)arrange to have the amount of the monthly instalments increased; or

(c)make a partial payment and arrange to have the remaining amount owing deducted in approximately equal monthly instalments, over a period equal to or less than the period over which instalments would otherwise be payable under that subsection.

(5)Notwithstanding subsection (2), where payment pursuant to that subsection would cause the person financial hardship, the person may pay the amount owing by reservation from the annuity, annual allowance or supplementary benefit of approximately equal instalments over a period not exceeding three times the period over which the instalments would be paid under that subsection or 15 years, whichever is the lesser.

(6)If the person dies, the balance of any amount owing shall be deducted in a lump sum.

(7)For the purposes of this section, a demand by or on behalf of the Minister for payment of an amount from a contributor or recipient shall be considered to have been made on the day on which a letter demanding payment, signed by or on behalf of the Minister and addressed to the contributor or recipient, is placed in the mail.

(8)Nothing in this section prohibits a person from paying an amount at any time before that amount becomes payable.

^note

Leave of Absence Without Pay

10 #

(1)Subject to subsections (2) and (3), the contribution that a contributor who is absent from the Force on leave of absence without pay must pay to the Royal Canadian Mounted Police Pension Fund is

(a)in respect of the first three months of the leave, the amount that the contributor would have been required to contribute under section 5 of the Act had they not been on leave of absence without pay; and

(b)subject to subsection 6.1(2) of the Act, in respect of the remainder of the leave, two and one-half times that amount in respect of any portion of that remainder that is before January 1, 2016 and two times that amount in respect of any portion of that remainder that is after December 31, 2015.

(2)Subject to subsection 6.1(2) of the Act, if a contributor is absent from the Force on leave of absence without pay, the leave is one of the following and the Commissioner confirms in writing that the contributor is absent for such a leave, the contribution that the contributor must pay to the Royal Canadian Mounted Police Pension Fund for that period of leave is the amount that they would have been required to contribute under section 5 of the Act had they not been on leave of absence without pay:

(a)a leave of absence without pay taken for the purpose of providing care or support to a person during a period for which unemployment benefits are payable to the contributor under section 23.1, 23.2 or 23.3 of the Employment Insurance Act;

(b)a leave of absence without pay taken to undergo training or instruction to the advantage of the Force;

(c)a leave of absence without pay taken because of a physical or mental impairment that prevents the contributor from performing the duties of the employment in which they were engaged before having the impairment; or

(d)a leave of absence without pay taken because of the contributor’s pregnancy, including any leave without pay taken during a period for which unemployment benefits may be payable to the contributor under section 22 of the Employment Insurance Act.

(3)Subject to subsection 6.1(2) of the Act, if a contributor is absent from the Force on leave of absence without pay for one of the following reasons, the Commissioner confirms in writing that they are absent for one of those reasons and the leave is taken during a period for which unemployment benefits may be payable to the contributor under section 23 of the Employment Insurance Act or benefits may be payable to them under a provincial law for the same reasons as those for which unemployment benefits might be payable to them under that section, the contribution that the contributor must pay into the Royal Canadian Mounted Police Pension Fund, for any portion of the leave that falls within the 78-week period following the day of the birth of their child or the day on which a child is placed with the contributor for the purpose of adoption, as the case may be, is the amount that the contributor would have been required to contribute under section 5 of the Act had they not been on leave of absence without pay:

(a)because of the birth of their child;

(b)to carry out parental responsibilities to their newborn child or the child placed with them for the purpose of adoption; or

(c)to provide care and nurturing to their newborn child or the child placed with them for the purpose of adoption.

the contribution that the contributor shall pay into the Superannuation Account or the Royal Canadian Mounted Police Pension Fund, in respect of any portion of the leave that falls within the 52-week period following the day of the birth of the child of the contributor or the day of adoption of the child by the contributor, is the amount referred to in subsection (4).

(4)[Repealed, SOR/2026-150, s. 9] (repealed)

10.1 #

For the purposes of Parts I and III of the Act, a contributor who is absent from the Force on leave of absence without pay is deemed to have received, during that absence, pay equal to the pay that would have been authorized to be paid to the contributor had the contributor not been absent.^note

10.2 #

Subject to sections 10.3 to 10.5, an amount payable by a contributor under section 10 must be paid

(a)in a lump sum, within 30 days after the contributor’s return to duty in a position in respect of which they are required under section 5 of the Act to contribute to the Royal Canadian Mounted Police Pension Fund and in a capacity other than on leave of absence without pay from another position in the Force; or

(b)in approximately equal instalments, by reservation from the contributor’s pay, over a period beginning on the contributor’s return to duty in a position and capacity referred to in paragraph (a) and equal to twice the period of absence in respect of which the contributor is required to contribute under section 10.

^note

10.3 #

Where a contributor who is paying an amount in instalments pursuant to paragraph 10.2(b) commences another absence from the Force on leave of absence without pay before all of the instalments have been paid,

(a)payment of the unpaid instalments is deferred until the contributor returns to duty in a position and capacity referred to in paragraph 10.2(a); and

(b)an amount equal to the aggregate of the amount of the unpaid instalments and the amount payable under section 10 in respect of the latest absence is payable in the manner set out in section 10.2, except that the period referred to in paragraph 10.2(b) shall be equal to the aggregate of the period over which the unpaid instalments were to have been deducted and twice the period of the latest absence in respect of which the contributor is required to contribute under section 10.

^note

10.31 #

(1)Subject to sections 10.4 and 10.5, a contributor who is absent from the Force on leave of absence without pay to serve as a full-time paid official of a bargaining agent of the Force must pay to the Royal Canadian Mounted Police Pension Fund, in advance of each year or quarter of their period of leave, the amount that is required to be paid under subsection 10(1) for that year or quarter.

(2)If, on returning to duty, the contributor has not paid all of the amount that is required to be paid under subsection 10(1), the contributor must pay the balance remaining to the Royal Canadian Mounted Police Pension Fund in a lump sum within 30 days after their return to duty or by reservation from their pay in equal instalments for a period beginning on their return to duty and not exceeding the period for which advance payments were to have been made under subsection (1).

^note

10.4 #

Where an amount payable by a contributor pursuant to section 10 is unpaid at the time the contributor ceases to be a member of the Force, that amount shall be paid out of any benefit that is or becomes payable under the Act to or in respect of the contributor

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

(i)by reservation from the monthly instalment of the benefit of an amount equal to the amount of any instalment otherwise payable under paragraph 10.2(b) or subsection 10.31(2), as the case may be, or 30% of the gross amount of the monthly instalment, whichever is the lesser, or

(ii)if the recipient so elects, in a lump sum immediately on the benefit becoming payable; or

(b)in the case of a benefit other than a benefit referred to in paragraph (a), in a lump sum immediately on the benefit becoming payable.

^note

10.5 #

Where an amount payable by a contributor pursuant to section 10 is unpaid at the time of death of the contributor, that amount may be recovered, under subsection 8(7) of the Act, from any allowance payable under the Act to the survivor or children of the contributor, at the option of the recipient,

(a)by reservation of a lump sum immediately on the allowance becoming payable; or

(b)by reservation from the monthly instalment of the allowance of an amount equal to the amount of any instalment payable by the contributor prior to their death, under paragraph 10.2(b) or subsection 10.31(2), as the case may be, or 30% of the gross amount of the monthly instalment, whichever is the lesser.

^note

10.6 #

(1)Despite sections 10.2 to 10.5, if payment of an amount required under any of those sections would cause financial hardship to the contributor or a recipient, the contributor or recipient may choose to pay the amount payable

(a)in respect of payment under section 10.2 or 10.31, as the case may be, by reservation from the contributor’s pay in approximately equal instalments over a period not exceeding three times the leave of absence without pay of the contributor or 15 years, whichever is the lesser; and

(b)in respect of payment under subparagraph 10.4(a)(i) or paragraph 10.5(b), by reservation from the monthly instalment of the annuity, annual allowance, supplementary benefit or allowance of an amount not less than 15 per cent of the gross amount of the instalment.

(2)Nothing in sections 10.2 to 10.31 prohibits the payment at any time before the time for payment specified in one of those sections of all or part of an amount payable under section 10.

^note

10.7 #

(1)An election under subsection 6.1(1) of the Act may be made during the period that begins three months after the period of leave of absence without pay commenced and ends three months after the day on which the contributor returns to duty in a position in respect of which they are required under section 5 of the Act to contribute to the Royal Canadian Mounted Police Pension Fund and in a capacity other than on leave without pay from another position in the Force.

(1.1)A contributor who makes an election referred to in subsection 6.1(1) of the Act must do so in writing and must date and sign the document evidencing that election.

(1.2)For the purposes of subsection (1), the day on which an election is made is the day on which the document evidencing it is signed.

(1.3)The contributor must send the document to the Commissioner within one month after the day on which it is signed.

(1.4)The day on which the document is sent is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed, with the date of the postmark being evidence of that day.

(2)A contributor may revoke an election made under subsection 6.1(1) of the Act if the contributor received, from an authorized advisor who normally gives information about such matters, erroneous or misleading information regarding

(a)the amount that would otherwise have been required to be contributed in respect of the period in relation to which the election was made;

(b)the amount that would be required to be contributed, or any other conditions that would apply, if the contributor were to make an election under clause 6(b)(ii)(K) of the Act;

(c)the resulting benefit that would have been provided by the addition to the contributor’s pensionable service credit of the period in respect of which the election was made; or

(d)the deductibility, under the Income Tax Act, of contributions referred to in paragraph (a) or (b).

(3)A revocation under subsection (2) applies to the entire period of service in respect of which the election was made.

(4)A revocation under subsection (2) must be made within three months after the date of the notice from an authorized advisor informing the contributor that erroneous or misleading information referred to in that subsection was given to them.

^note

10.8 #

For the purposes of paragraph 7(1)(i) of the Act, a contributor who elects, pursuant to clause 6(b)(ii)(K) of the Act, to make payments in respect of a period of service in respect of which the contributor has made an election under subsection 6.1(1) of the Act, shall pay an amount equal to the aggregate of

(a)the amount that the contributor would have been required, under section 10, to contribute in respect of that service, if the contributor had received pay during that period equal to the pay authorized to be paid to the person on the day the person made the election under clause 6(b)(ii)(K) of the Act, and

(b)interest within the meaning of subsection 7(2) of the Act.

^note

10.9 #

For the purposes of subsection 6.1(4) of the Act, the portion of a period of leave of absence without pay that is to be counted as pensionable service under clause 6(a)(ii)(A) of the Act is the least recent portion of the period of leave in respect of which contributions made prior to the election would have been sufficient for the purposes of section 10 if those contributions had been applied to that portion.^note

10.91 #

(1)Despite Part I of the Act, a contributor shall not count as pensionable service any period of leave of absence without pay, or any portion of that period, that begins after October 30, 1998 if the absence does not meet the conditions for a qualifying period set out in subsection 8507(3) of the Income Tax Regulations.

(2)Despite section 5 of the Act, a contributor who, by reason of subsection (1), cannot count a period of leave of absence without pay, or a portion of that period, as pensionable service is not required to contribute to the Royal Canadian Mounted Police Pension Fund in respect of that period or portion of that period.

^note

10.10 #

[Repealed, SOR/2013-125, s. 23] (repealed)

Elections

11 #

Where a contributor has elected to pay for any portion of a period of service described in clause 6(b)(i)(B) of the Act, and at any later time, elects to pay for any further portion of that period of service, the portion of the period for which the contributor elected to pay in the first instance is deemed to be the most distant in point of time.^note

11.1 #

(1)Despite Part I of the Act, an election made after October 30, 1998 to count as pensionable service any period of service ending after December 31, 1989 is void in respect of any part of that service after that date if the Minister of National Revenue refuses to issue a certification under paragraph 147.1(10)(a) of the Income Tax Act.

(2)Despite paragraph 8(2)(a) of the Act, the election is void in respect of any service after December 31, 1989 only if the person making the election does not comply with subparagraph 8304(5.1)(b)(iii) of the Income Tax Regulations.

(3)[Repealed, SOR/2013-125, s. 24] (repealed)

(4)Despite clause 6(a)(ii)(C) of the Act, a contributor shall not count as pensionable service any period of service after December 31, 1989 in relation to which an agreement was entered into by the Minister under subsection 24.1(2) of the Act unless a certification referred to in subsection (1) has been issued.

^note

11.2 #

For the purposes of clause 6(b)(ii)(L) of the Act, the periods of service are those in respect of which pension benefits have accrued under a pension plan registered under the Income Tax Act.^note

11.3 #

An election referred to in clause 6(b)(ii)(O) of the Act for a period of service in respect of which there was a payment of a transfer value in accordance with section 22 of the Canadian Forces Superannuation Act or section 13.01 of the Public Service Superannuation Act may be made only if the contributor had not previously had an opportunity to elect for that period of service under either of those Acts.^note

11.4 #

[Repealed, SOR/2026-150, s. 16] (repealed)

11.5 #

Despite subsection 8(1) of the Act, a contributor who is no longer a member of the Force, who received, from an authorized advisor who normally gives information about such matters, erroneous or misleading information in respect of any election referred to in clauses 6(b)(ii)(L) to (P) of the Act and who failed to make the election while a member may make the election within one year after the date of the notice from such an advisor providing them with the corrected information.^note

11.6 #

(1)Any part of a period of service referred to in clause 6(b)(ii)(L) of the Act during which the contributor worked part-time is credited to the contributor in the proportion determined by the formula

(2)If the pension benefits that have accrued in respect of the period of service were subject to a division under a pension plan that was subject to the Pension Benefits Standards Act, 1985 or an equivalent provincial Act, only the part of the period of service that corresponds to the portion of the benefits that remain accrued to the contributor is, after confirmation of the division by the employer, credited to the contributor.

(3)In either case, the total period of service is taken into account in determining eligibility for a benefit.

^note

11.7 #

(1)If the pension benefits that have accrued in respect of a period of service referred to in clause 6(b)(ii)(O) or (P) of the Act were subject to a division under the Pension Benefits Division Act, only the part of the period of service that corresponds to the portion of the benefits that remain accrued to the contributor is, after confirmation of the division by the employer, credited to the contributor.

(2)The total period of service is taken into account in determining eligibility for a benefit.

^note

11.8 #

Paragraph 8(2)(c) of the Act does not apply to the election made under any of clauses 6(b)(ii)(L) to (P) of the Act.^note

11.9 #

(1)A contributor who makes an election referred to in subparagraph 6(b)(ii) of the Act must date and sign the document evidencing the election.

(2)Despite subsection 8(1) of the Act, an election referred to in clause 6(b)(ii)(L), (O) or (P) of the Act need not be witnessed.

(3)An election under subparagraph 6(b)(ii) of the Act is made on the day on which the document evidencing the election is signed.

(4)Despite subsection 8(1) of the Act, the contributor must send the document evidencing an election under clause 6(b)(ii)(L), (O) or (P) of the Act to the Commissioner within one month after the day on which it is signed.

(5)The day on which the document evidencing an election under clause 6(b)(ii)(L), (O) or (P) of the Act is sent is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed, with the date of the postmark being evidence of that day.

^note

12 #

[Repealed, SOR/2013-125, s. 25] (repealed)

Revocation of Elections

13 #

(1)A contributor who elected to pay for a period of service under Part I of the Act may revoke the election

(a)as to payments made and to be made for any period of service, or any part of a period of service, in respect of which the election was made,

(i)if the contributor received, from an authorized advisor who normally gives information about such matters, erroneous or misleading information about the amount to be paid or the consequences of the election on the contributor’s benefits and, in making the election, acted on that information, or

(ii)if, after having made the election, the contributor became entitled to count the period of service in the calculation of pension benefits other than those provided for under the Act;

(b)as to payments to be made for any period of service, or any part of a period of service, in respect of which the election was made,

(i)if financial hardship that was unforeseen at the time the election was made will be caused if the contributor is required to continue to make the payments,

(ii)if, at the commencement date of the contributor’s annuity, the monthly instalments that the contributor pays are greater than the increase, calculated in accordance with section 10 of the Act, in the monthly amount of the benefits payable that results from the election, or

(iii)after the contributor has attained 60 years of age, if the monthly instalments that the contributor pays are greater than the increase, calculated in accordance with section 10 of the Act, in the monthly amount of the benefits payable that would result from the election if the contributor were to begin to receive an annuity;

(c)as to payments made for any period of service in respect of which the election was made, or those to be made, or both, at the contributor’s option, if that period of service was mentioned by the contributor inadvertently;

(d)if the contributor received, from an authorized advisor who normally gives information about such matters, erroneous or misleading information in respect of any election referred to in subparagraph 6(b)(ii) of the Act, failed to make the election and then made it within one year after the date of the notice from such an advisor providing them with the corrected information, while they were a member of the Force; or

(e)if the contributor received, from an authorized advisor who normally gives information about such matters, erroneous or misleading information in respect of any election referred to in clauses 6(b)(ii)(L) to (P) of the Act, failed to make the election while they were a member of the Force and then made it after the date of the notice from such an advisor providing them with the corrected information.

(1.1)A contributor who wholly revokes an election in the circumstance set out in paragraph (1)(c) may elect to pay for the period of service for which the contributor intended to pay in the initial election.

(1.2)The contributor shall make the election within six months after the day on which the contributor revoked the initial election, and it is deemed to have been made on the day on which the initial election was made.

(1.3)A contributor who revokes an election in the circumstances set out in paragraph (1)(d) or (e) is deemed to have made the same election on the day after the day on which the contributor received the erroneous or misleading information.

(2)A contributor who revokes an election in the circumstances set out in subparagraph (1)(a)(ii) or paragraph (1)(b) must pay, in respect of the benefits that have accrued as a result of the election before it was revoked, an amount equal to the instalments that were payable before the revocation.

(3)Any 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.

(4)Any amount paid by a contributor who revokes an election is applied in payment of the amount referred to in subsection (2) and the remainder is applied in payment of any part of the period of service that remains credited to the contributor, the amount to be paid being calculated in accordance with the provisions of the Act under which the election was made and the remainder, if any, being refunded to the contributor.

(5)Where a contributor revokes an election under subsection (1) and further payments are required to be made by the contributor, the contributor shall make those payments in such amount and in such manner as the Minister determines and such 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 such payments, if any, shall be applied towards the purchase of that portion of the period of service (as determined by the Minister) mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act under which the election was made.

Revocation of Option

14 #

(1)The circumstances referred to in subsection 9(5) of the Act under which a contributor may revoke an option that the contributor has exercised under paragraph 11(3)(b) or (9)(b) of the Act, or is deemed under subsection 9(4) of the Act to have exercised, and exercise a new option exist if

(a)the contributor received erroneous or misleading information from an authorized advisor who normally gives information about the benefits in respect of which a contributor may exercise an option on ceasing to be a member of the Force; and

(b)that information was in respect of the amount, nature or type of the benefits in respect of which the contributor could have exercised an option, the procedures required to be followed to constitute a valid exercise of an option or an agreement referred to in subsection 24.1(2) of the Act.

(2)A contributor who has received erroneous or misleading information may, in the circumstances set out in paragraphs (1)(a) and (b), revoke an option that the contributor has exercised under subsection 12(2) of the Act and exercise a new option; a contributor may also, in the same circumstances, revoke an option that the contributor has exercised under subsection 12.1(1) of the Act.

15 #

An option shall not be revoked under subsection 9(5) of the Act or subsection 14(2) and a new option shall not be exercised unless

(a)the contributor exercised or failed to exercise the option on the basis of the erroneous or misleading information referred to in section 14 but would have made a different choice of benefit or would have exercised the option at an earlier time had there been no erroneous or misleading information given;

(b)the contributor repays the benefits that resulted from the option and that were paid to the contributor

(i)subject to section 17, within 30 days after the date of the notice informing them of the amount to be repaid, if they exercised the option under paragraph 11(3)(b) or (9)(b) or subsection 12(2) of the Act or were deemed under subsection 9(4) of the Act to have exercised the option, or

(ii)within three months after that day, if the contributor exercised the option under subsection 12.1(1) of the Act;

(c)any benefits that resulted from the option and that were paid to the contributor under the Retirement Compensation Arrangements Regulations, No. 1 are repaid by the contributor to the Retirement Compensation Arrangements Account established under the Special Retirement Arrangements Act within the same time limits as provided for the repayment of the benefits under paragraph (b);

(d)in the case of a contributor who revokes an option for a benefit under subsection 12.1(1) of the Act based on having received erroneous or misleading information in respect of the amount of any benefit under section 11, 12 or 12.1 of the Act, the information about the amount of a benefit to which the contributor was entitled was at least 5% different from the actual amount of that benefit; and

(e)the option is revoked and the new option is exercised within

(i)in the case of an option exercised under paragraph 11(3)(b) or (9)(b) or subsection 12(2) of the Act or an option that was deemed under subsection 9(4) of the Act to have been exercised, three months after the day on which the contributor became aware that the information that the contributor had received was erroneous or misleading, or

(ii)in the case of an option exercised under subsection 12.1(1) of the Act, the later of three months after the day on which the contributor became aware that the information that the contributor had received was erroneous or misleading and six months after the day on which this subparagraph comes into force.

^note

16 #

(1)The circumstances referred to in subsection 9(5) of the Act under which a contributor who ceased to be a member of the Force and was employed by an eligible employer may revoke an option that the contributor exercised under paragraph 11(3)(b) or (9)(b) of the Act, or is deemed under subsection 9(4) of the Act to have exercised, and exercise a new option exist if

(a)the contributor has not yet received a benefit under the Act; and

(b)the contributor, on ceasing to be a member of the Force,

(i)reasonably expected that an agreement referred to in subsection 24.1(2) of the Act would be entered into and

(A)no such agreement had been entered into at the time the contributor applied to revoke the option, or

(B)the agreement was entered into after the contributor ceased to be a member of the Force but the contributor’s pensionable service could not be transferred under the agreement, or

(ii)took all necessary actions to transfer the contributor’s pensionable service to the eligible employer but, through no fault on the part of the contributor, the transfer could not be validly completed.

(2)A contributor who ceased to be a member of the Force and was employed by an eligible employer may, in the circumstances set out in paragraphs (1)(a) and (b), revoke an option that the contributor has exercised under subsection 12(2) of the Act and exercise a new option; a contributor may also, in the same circumstances, revoke an option that the contributor has exercised under subsection 12.1(1) of the Act.

(3)The contributor must exercise the new option within three months after the date of the notice informing them that the transfer of their pensionable service to the eligible employer was not possible.

(4)The new option shall be effective on the day on which the contributor exercised, or was deemed to have exercised, the previous option.

17 #

A contributor who is entitled to an annuity as a result of the exercise of a new option under subsection 9(5) of the Act or as a result of the exercise of an option under subsection 14(2) or 16(2) of these Regulations and to whom financial hardship that was unforeseen at the time the option was exercised will be caused if they are required to make the repayment referred to in subparagraph 15(b)(i) of these Regulations may make the repayment in approximately equal monthly instalments, by reservation from the annuity, of an amount not less than 10% of the gross monthly amount of the annuity and any supplementary benefit that relates to it.^note

Calculation of Benefits — Service as a Part-time Member or a Part-time Employee

17.1 #

In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, the definition cash termination allowance in subsection 9(1) of the Act is adapted as follows:^note

17.2 #

In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, subsections 10(1) to (3) of the Act are adapted as follows:^note

17.3 #

(1)For the purposes of subsections 10(1) to (3) of the Act as adapted by section 17.2, the pay of the contributor shall be the pay authorized to be paid to the contributor if the contributor was a full-time member at the following times:

(a)on the most recent occasion on which the contributor became a contributor, in the case of any period of service or part of a period of service referred to in clause 6(b)(ii)(C), (D), (E), (G) or (N) of the Act, despite paragraph 10(4)(a) of the Act;

(b)on the day on which the contributor made the election, in the case of any period of service or part of a period of service referred to in clause 6(b)(ii)(C), (D), (E), (G) or (N) of the Act in respect of which the contributor has made an election under clause 6(b)(ii)(J) of the Act, despite paragraph 10(4)(a) of the Act;

(c)on the day before the day on which clause 6(b)(ii)(M) of the Act, as enacted by subsection 172(4) of the Public Sector Pension Investment Board Act, being chapter 34 of the Statutes of Canada, 1999, comes into force, in the case of any period of service or part of a period of service referred to in that clause; or

(d)during any other period of service or part of a period of service.

(2)If the contributor was a part-time member at those times, the pay shall be the pay that would have been authorized to be paid to the contributor if the contributor had been a full-time member at those times, or if the contributor had then been engaged to work concurrently in more than one position, it shall be the aggregate of the amounts calculated for each position in accordance with the formula

^note

17.4 #

In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, the portion of subsection 13(1) of the Act before paragraph (a) is adapted as follows:^note

17.5 #

In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, section 13 of the Act is adapted by adding the following after subsection (1):^note

17.6 #

In respect of a contributor who has been a part-time member or a part-time employee during the contributor’s period of pensionable service, paragraph 14(b) of the Act is adapted as follows:^note

Payments to Children

18 #

(1)[Repealed, SOR/2013-125, s. 28] (repealed)

(2)Where a child is born to a person at a time when that person was over 60 years of age, unless after that time that person becomes or continues to be a contributor, the child is not entitled to an annual allowance under the Act unless it appears to the Minister that the child was born following a gestation period commencing prior to the day on which the contributor attained the age of 60 years or ceased to be a member of the Force.

Full-time Attendance at a School or University Substantially Without Interruption

19 #

(1)For the purposes of subsection 13(4) of the Act, full-time attendance at a school or university means full-time attendance at a school, college, university or other educational institution that provides training or instruction of an educational, professional, vocational or technical nature and a child shall be deemed to be or to have been in full-time attendance at a school or university substantially without interruption

(a)during an absence by reason of a scholastic vacation

(i)if immediately after such vacation the child begins or resumes full-time attendance at a school or university in the next ensuing academic year,

(ii)where it is determined by the Commissioner that the child cannot comply with subparagraph (i) by reason of illness or any other cause that the Commissioner considers reasonable, if the child begins or resumes full-time attendance at a school or university, at any time during the academic year immediately following the scholastic vacation, or

(iii)where it is determined by the Commissioner that the child cannot comply with subparagraph (ii), if the child begins or resumes such full-time attendance in the academic year following the year mentioned in subparagraph (i); and

(b)during an absence occurring in an academic year by reason of illness or any other cause that the Commissioner considers reasonable, if immediately after such absence the child begins or resumes full-time attendance at a school or university in that academic year or where it is determined by the Commissioner that the child is unable to do so, if the child begins or resumes such full-time attendance in the next ensuing academic year.

(2)Where a child’s absence by reason of illness commences after the child has begun an academic year and it is determined by the Commissioner, on evidence satisfactory to him or her, that by reason of such illness it is not possible for the child to resume full-time attendance at a school or university, that child shall, notwithstanding paragraph (1)(b) be deemed to have been in full-time attendance substantially without interruption at a school or university until the end of that academic year.

(3)Where the death of a child occurred while the child was absent from school or university by reason of illness or any other cause that the Commissioner considers reasonable, that child shall, notwithstanding subsection (1), be deemed to have been in full-time attendance substantially without interruption at a school or university

(a)until their death, where it occurred during the academic year in which their absence commenced; or

(b)until the end of the academic year in which their absence commenced, where their death occurred after that academic year.

(4)Where a child ceases to be a child as defined in subsection 13(4) of the Act, while the child is absent

(a)during an academic year by reason of illness or any other cause that the Commissioner considers reasonable, or

(b)during a scholastic vacation,

(c)in the case of an absence referred to in paragraph (a), the child begins or resumes such full-time attendance at a school or university in that academic year or where it is determined by the Commissioner that that child is unable to do so, the child begins or resumes such full-time attendance in the next ensuing academic year; or

(d)in the case of an absence referred to in paragraph (b), the child begins or resumes such full-time attendance at a school or university in the next ensuing academic year.

that child shall, notwithstanding subsection (1), be deemed to have been in full-time attendance at a school or university substantially without interruption until the child ceased to be a child if, immediately after such absence,

Declaration of Enrolment or Attendance at a School or University

20 #

(1)There shall be submitted to the Commissioner in support of each claim that a child of 18 or more years of age

(a)is or has been enrolled in a course requiring full-time attendance substantially without interruption at a school or university, a declaration in a form satisfactory to the Commissioner and signed by a responsible officer of that school or university, certifying as to such enrolment; and

(b)is or has been for a period of time, in full-time attendance at a school or university substantially without interruption, a declaration of such attendance in a form satisfactory to the Commissioner and signed by such child.

(2)[Repealed, SOR/2012-124, s. 12] (repealed)

Limit on Child’s Entitlement

20.1 #

Notwithstanding subsection 13(4) of the Act, the child of a contributor who dies after October 30, 1998 is not entitled to an annual allowance under section 13 of the Act unless, at the time of the contributor’s death, the child was dependent on the contributor for support.^note

Limit on Survivors’ and Children’s Benefits

20.2 #

(1)The monthly amount payable to a survivor or child of a deceased contributor under section 13 of the Act in respect of pensionable service occurring after December 31, 1991 shall be reduced so that the aggregate of that amount and the benefits payable under Part III of the Act in respect of that amount does not exceed the maximum monthly amount of retirement benefits that may be paid to the beneficiary of a member, determined under paragraphs 8503(2)(d) to (f) of the Income Tax Regulations.

(2)The aggregate of monthly amounts payable to the survivor and children of a deceased contributor under section 13 of the Act in respect of pensionable service occurring after December 31, 1991 shall be reduced so that the aggregate of those amounts and the benefits payable under Part III of the Act in respect of those amounts does not exceed the maximum monthly amount of retirement benefits that may be paid to the beneficiaries of a member, determined under paragraph 8503(2)(d) or (e) of the Income Tax Regulations.

(3)The limits set out in subsections (1) and (2) apply to the monthly amounts payable in respect of a contributor who is required to contribute to the Royal Canadian Mounted Police Pension Fund on or after December 15, 1994 and who dies after February 7, 2002.

^note

Actuarial Equivalent

21 #

For the purposes of paragraph 12(2)(b) of the Act, the actuarial equivalent of any deferred annuity shall be determined in accordance with Schedule I.^note

Payments Otherwise than by Monthly Instalments

22 #

The Minister may direct that an annuity or annual allowance be paid to a contributor or recipient in arrears annually or in arrears in equal instalments quarterly or semi-annually, where the aggregate amount of the payment is not greater than the aggregate amount of equal monthly instalments otherwise payable in accordance with subsection 9(2) of the Act and

(a)the contributor or recipient requests the annuity or annual allowance to be paid otherwise than in equal monthly instalments; or

(b)the payment of the annuity or annual allowance in equal monthly instalments is not practicable for administrative reasons.

^note

23 #

[Repealed, SOR/2015-250, s. 4] (repealed)

Evidence Required to Satisfy the Minister Under Paragraph 10(2)(b) of the Act

24 #

(1)The evidence required to satisfy the Minister that a contributor has not become entitled to a disability pension described in paragraph 10(2)(b) of the Act shall be

(a)a document signed by the contributor stating that the contributor has not become entitled to a disability pension payable under paragraph 44(1)(b) of the Canada Pension Plan or a similar provision of the Quebec Pension Plan; and

(b)a certificate signed by or on behalf of the Minister charged with the administration of the Canada Pension Plan or the President of the Quebec Pension Board, whichever is appropriate, certifying that the contributor named therein has not become entitled to a disability pension payable under paragraph 44(1)(b) of the Canada Pension Plan or a similar provision of the Quebec Pension Plan.

(2)A contributor shall provide the evidence referred to in paragraph (1)(a) before the day on which the contributor becomes entitled to an annuity under the Act.

(3) and (4)[Repealed, SOR/2013-125, s. 32] (repealed)

Persons Convicted of Indictable Offences

25 #

In the case of a person who is convicted after retirement from the Force of an indictable offence committed while the person was a member of the Force any annuity, annual allowance or pension payable under Part I of the Act or Part V of the former Act to or in respect of the person may be reduced by the Treasury Board if, in its opinion, the commission of the offence constituted misconduct in the performance of the person’s duties as a member of the Force.^note

Retirement Age

26 #

For the purpose of calculating benefit entitlements under Part I of the Act, the retirement age of a contributor who holds a rank in the Force is 60 years except that for a contributor who holds a rank in the Force other than that of officer and who was a contributor at any time after February 25, 1987 and before June 30, 1988, the retirement age

(a)for a corps sergeant-major, staff sergeant-major, sergeant-major or staff sergeant is 58 years;

(b)for a sergeant is 57 years; and

(c)for a corporal, constable or special constable is 56 years.

^note

Medical Examination

Election Under Clause 6(b)(ii)(L), (N), (O) or (P) of the Act

26.1 #

(1)A contributor who makes an election referred to in clause 6(b)(ii)(L) of the Act shall undergo a medical examination referred to in paragraph 8(2)(b) of the Act only if the contributor makes the election more than one year after the day on which subsection 9.09(2) comes into force or the day on which the contributor most recently became a contributor, if the contributor most recently became a contributor after the day on which that subsection comes into force, and the contributor opts to pay by instalments.

(2)A contributor who makes an election referred to in clause 6(b)(ii)(N) of the Act under clause 6(b)(ii)(J) of the Act shall undergo a medical examination referred to in paragraph 8(2)(b) of the Act only if the contributor opts to pay by instalments.

(3)A contributor who makes an election referred to in clause 6(b)(ii)(O) or (P) of the Act more than one year after the day on which subsection 9.09(2) comes into force or the day on which the contributor most recently became a contributor, if the contributor most recently became a contributor after the day on which that subsection comes into force, and who opts to pay by instalments shall undergo a medical examination.

^note

Examination referred to in paragraphs 8(2)(b) or (b.1) of the Act or subsection 26.1(3)

26.2 #

(1)A contributor must undergo the medical examination referred to in paragraph 8(2)(b) or (b.1) of the Act or in subsection 26.1(3) of these Regulations within six months before or after the day on which the election is made.

(2)If, through no fault on the part of the contributor, the contributor is unable to undergo the medical examination before the end of that period, the period shall be extended by six months.

(3)The medical examination shall be performed by any physician who is authorized to practise medicine in the jurisdiction in which the examination is performed.

(4)The contributor shall have passed the medical examination if the physician certifies in writing that the contributor has a life expectancy of at least five years.

(5)A contributor to whom any one of subsections 26.1(1) to (3) applies and who does not pass the medical examination must pay the amount to be paid for the period of service for which the election was made within 30 days after the date of the notice informing them of the amount.

(6)If the contributor pays the amount to be paid in full within that time limit, the period of service in respect of which the election was made shall be counted as pensionable service.

(7)If the contributor does not pay the amount to be paid in full within that time limit, the period of service in respect of which the election was made shall be counted as pensionable service, beginning with the part that is most recent in point of time, in the same proportion as the amount paid bears to the amount to be paid.

(8)If the period of service in respect of which the election was made that is not counted in whole as pensionable service includes periods of full-time service and periods of part-time service, each of those periods shall be counted as pensionable service, beginning with the part that is most recent in point of time, in the same proportion as the amount paid bears to the amount to be paid.

^note

Disability

27 #

(1)[Repealed, SOR/2012-124, s. 14] (repealed)

(2)A contributor who has not reached 60 years of age but who has become entitled under subsection 12(1) of the Act to an immediate annuity, in respect of a disability previously incurred by the contributor, shall undergo medical examinations, until the contributor reaches 60 years of age, at such times and at such places as the Commissioner may determine.

(3)A report in accordance with such form as is prescribed by the Commissioner concerning each medical examination undergone by a contributor under this section shall be made to the Commissioner as soon as practicable after the conclusion of the examination.

28 #

[Repealed, SOR/2013-125, s. 34] (repealed)

29 #

[Repealed, SOR/2013-125, s. 34] (repealed)

Annual Report

29.1 #

Beginning with the fiscal year ending March 31, 2002, the annual report referred to in section 31 of the Act shall include the financial statements of the pension plan provided by the Act, prepared in accordance with the federal government’s stated accounting policies for the pension plan, which are based on generally accepted accounting principles.^note

Superannuation Account

30 #

(1)For the purposes of paragraph 29(1)(b) of the Act, interest shall be calculated in respect of each quarter in each fiscal year as of the last day of June, September, December and March on the balance to the credit of the Superannuation Account on the last day of the preceding quarter.

(2)The rate to be used for the purpose of calculating interest under subsection (1) in respect of any quarter is that rate which would yield an amount of interest equal to the amount of interest that the aggregate of the balances to the credit of the Superannuation Accounts maintained under the Public Service Superannuation Act, the Canadian Forces Superannuation Act and the Royal Canadian Mounted Police Superannuation Act would have yielded during that quarter if the quarterly excess were invested at,

(a)where the rate is to be used in respect of any quarterly excess after December 31, 1965, the average of the rates of interest that may be or have been determined by the Minister of Finance for the months in that quarter pursuant to subsection 111(2) of the Canada Pension Plan; and

(b)where the rate is to be used in respect of any quarterly excess before the quarter ending on March 31, 1966, the average of the rates of interest determined by the Minister of Finance for the months in that quarter as if subsection 111(2) of the Canada Pension Plan had been in force.

(3)The President of the Treasury Board shall cause notice of the rate to be used for the purposes of calculating interest under subsection (1) to be published each fiscal year in the Canada Gazette.

(4)In this section, quarterly excess means

(a)the total of the amounts credited to the Superannuation Accounts maintained under the Public Service Superannuation Act, the Canadian Forces Superannuation Act and the Royal Canadian Mounted Police Superannuation Act during any quarter of a fiscal year

(b)the payments charged to those Accounts during that quarter

(c)the total of any amounts credited to those Accounts less the payments charged to those Accounts during any quarter of a fiscal year that is a multiple of 20 years prior to the quarter referred to in paragraph (a).

minusplus

Calculation of Interest on Return of Contributions for Any Period Before 2001

30.1 #

(1)In this section, 1973 closing balance means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in subsection 9(1) of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account before January 1, 1974 and that have not been previously paid to the contributor as a return of contributions.

(2)In this section, yearly contribution means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in subsection 9(1) of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account or the Royal Canadian Mounted Police Pension Fund during a calendar year and that have not been previously paid to the contributor as a return of contributions.

(3)For the purposes of paragraph 9(6)(a) of the Act, for any period before January 1, 2001, interest shall be calculated on

(a)the 1973 closing balance, from January 1, 1974 to the earlier of December 31 of the year immediately preceding the year in which the contributor ceased to be a member of the Force and December 31, 2000; and

(b)each yearly contribution after 1973, from January 1 of the year following the year in which the contribution was made to the earlier of December 31 of the year immediately preceding the year in which the contributor ceased to be a member of the Force and December 31, 2000.

^note

Calculation of Interest on Return of Contributions for Any Period after 2000

30.2 #

(1)In this section, 2000 closing balance means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in subsection 9(1) of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account or the Royal Canadian Mounted Police Pension Fund before January 1, 2001 and that have not been previously paid to the contributor as a return of contributions, plus interest on that aggregate amount calculated in accordance with section 30.1.

(2)For the purposes of paragraph 9(6)(b) of the Act, for any period after December 31, 2000, interest shall be calculated and balances determined in accordance with this section and interest shall be calculated in respect of every quarter up to and including the quarter preceding the quarter in which the return of contributions is paid.

(3)For the quarter ending March 31, 2001,

(a)if a return of contributions is paid during that quarter, interest shall be calculated and the balances determined in accordance with section 30.1; and

(b)in any other case, interest shall be calculated at the effective quarterly rate determined from an annual rate of four per cent on the 2000 closing balance.

(4)For each quarter beginning after March 31, 2001 for which interest is being calculated, interest shall be calculated at the rate determined under subsections (5) and (6) for that quarter on

(a)the 2000 closing balance;

(b)the interest calculated in accordance with paragraph (3)(b) on the 2000 closing balance;

(c)the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in subsection 9(1) of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Royal Canadian Mounted Police Pension Fund after December 31, 2000 but before the end of the quarter preceding the quarter for which interest is being calculated and that have not been previously paid to the contributor as a return of contributions; and

(d)interest calculated in accordance with this subsection as of the end of the quarter preceding the quarter for which interest is being calculated.

(5)The rate of interest to be used for the purposes of subsection (4) is the effective quarterly rate determined from the annual rate of return of the Royal Canadian Mounted Police Pension Fund published in the previous fiscal year’s annual report for the Public Sector Pension Investment Board as laid before each House of Parliament under subsection 48(3) of the Public Sector Pension Investment Board Act.

(6)If the rate of return referred to in subsection (5) is negative, the rate of interest shall be zero per cent.

^note

Designation of Beneficiaries

31 #

(1)Subject to the provisions of this section, a contributor may, for the purposes of Part I of the Act, name a beneficiary under Part I of the Act or substitute a new named beneficiary or cancel the naming of any beneficiary.

(2)The naming of a beneficiary or the substitution or cancellation or a named beneficiary by a contributor referred to in subsection (1) shall be evidenced in writing in a form prescribed by the Minister, dated, witnessed and forwarded to the Commissioner.

(3)Subject to subsection (4), the naming of a beneficiary or the substitution or cancellation of a named beneficiary by a contributor referred to in subsection (1) shall be effective on the day on which the contributor executes the form referred to in subsection (2) if the completed form is received by the Commissioner prior to the death of the contributor.

(4)Where the completed form referred to in subsection (3) was not forwarded to the Commissioner pursuant to subsection (2) but was received by the division at which the contributor is stationed, or was stationed prior to ceasing to be a member of the Force and the division advises the Commissioner that the form was received by the Force prior to the death of the contributor, the naming of a beneficiary or the substitution or cancellation of a named beneficiary by a contributor referred to in subsection (1) shall be effective on the date the contributor executed the form referred to in subsection (2) if the form is received by the Commissioner prior to the payment of any benefit under Part I of the Act.

(5)For the purposes of Part I of the Act, a beneficiary may be

(a)the contributor’s estate or succession;

(b)any person over the age of 18 years on the day of the naming;

(c)any charitable organization or institution;

(d)any benevolent organization or institution; or

(e)any eleemosynary religious or educational organization or institution.

Capitalized Value

32 #

The capitalized value of an annuity or annual allowance referred to in Part I of the Act shall be calculated using the mortality rates used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the contributor ceases to be a member of the Force or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report and shall bear interest, compounded annually, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the report.^note

Election in Respect of Surviving Spouse Benefits

33 #

For the purposes of sections 34 to 51,

election means an election under section 14.1 of the Act; (choix)

level of reduction means, in respect of an immediate annuity or an annual allowance, one of the three amounts determined pursuant to section 42, 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 42(1)(b)(ii)(A), if paragraph 42(1)(b) were read without reference to supplementary benefits payable under Part III of the Act; (niveau de réduction)

spouse means a spouse referred to in section 14.1 of the Act. (conjoint)

^note

34 #

For the purpose of section 14.1 of the Act, a contributor may make an election to reduce the amount of the contributor’s annuity or annual allowance not later than one year after

(a)[Repealed, SOR/2013-125, s. 37] (repealed)

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

(c)[Repealed, SOR/2013-125, s. 37] (repealed)

^note

35 #

(1)Despite section 34, a contributor may make an election after the end of the period set out in that section if the contributor received, from an authorized advisor who normally gives information about such matters,

(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 annual allowance 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 date of the notice providing the contributor with the corrected information.

36 #

An election shall be made in writing and shall

(a)indicate the level of reduction in respect of the contributor’s annuity or annual allowance;

(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.

^note

37 #

(1)An election is valid only if it is sent to the Minister, or to a person designated by the Minister, within the period set out in section 34 or subsection 35(2).

(2)An election is made on the day on which it is sent.

(3)The day of the sending of the election is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed and the postmark is evidence of that day.

^note

38 #

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.

^note

39 #

(1)Proof of age of the contributor’s spouse is established 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 by

(a)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)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 name of the spouse and 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.

40 #

(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.

Non-compliance with Requirements to Submit Evidence

41 #

An election is considered not to have been made where any document or statutory declaration that is required by any of sections 38 to 40 is not submitted within one year after the day on which the election is made.^note

Calculation of the Reduction

42 #

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

(a)calculate the actuarial present value of the immediate annuity or the annual allowance 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 10(2) of the Act, and

(ii)the minimum death benefit payable in accordance with section 22 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 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 an annuity 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 an annuity 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 47(1) or (2), as the case may be, and

(iii)that the increase in the reduction under section 43 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 amount of the minimum death benefit in respect of that contributor.

Indexation

43 #

(1)Subject to subsection (2), the amount of the reduction determined in accordance with section 42 is increased on January 1 of each year after the year in which the reduction is first in effect, by the amount that would be payable as a supplementary benefit under Part III of the Act if the amount of the reduction determined under section 42 were an immediate annuity that became payable under Part I of the Act on January 1 of the year in which the election was made.

(2)Where the election is made in the year in which the contributor retires, the increase in the amount of the reduction pursuant to subsection (1) is determined in respect of the first year during which the increase is in effect from the first day of the month in which the contributor most recently ceased to be employed in the Royal Canadian Mounted Police.

Actuarial Assumptions

44 #

(1)For the purposes of section 42, the following are the only demographic assumptions on which the actuarial present values are to be based:

(a)the rate of mortality for any contributor who is a member of the Royal Canadian Mounted Police not holding a rank in the Force is the average of the rates of mortality for contributors who receive benefits in relation to a disability and contributors who receive benefits not in relation to a disability, of the same age group as the contributor, as set out in the actuarial valuation report laid before Parliament in accordance with section 45 of the Public Service Superannuation Act, taking into account the mortality projection factors set out in the report, which average is weighted in accordance with the benefits paid to contributors in relation to a disability and to contributors other than in relation to a disability;

(b)the rate of mortality for any contributor who is a member of the Royal Canadian Mounted Police holding a rank in the Force is set out in the actuarial valuation report laid before Parliament in accordance with section 30 of the Act;

(c)the rates of mortality of survivors are the rates in respect of spouses used in the preparation of the actuarial valuation report laid before Parliament in accordance with section 45 of the Public Service Superannuation Act, taking into account the mortality projection factors set out in the report; and

(d)the rates of divorce shall be those established by the Superintendent of Financial Institutions in accordance with the most recent statistics on divorce published by Statistics Canada.

(2)The actuarial valuation reports referred to in subsection (1) are the most recent actuarial valuation reports laid before Parliament before the day of the election, or, if those reports were laid before Parliament in the month in which that day falls or in the preceding month, the reports that were laid before Parliament immediately before those reports, in each case with any terminological modifications that the circumstances require.

45 #

For the purposes of the determinations referred to in section 42, the rates of interest determined in accordance with the section entitled “Pension Commuted Values” of the Standards of Practice — Practice-Specific Standards for Pension Plans, published by the Canadian Institute of Actuaries, as amended from time to time, are the rates for fully indexed pensions.^note

Revision or Revocation of an Election

46 #

(1)A contributor who has made an election may revise the level of reduction where

(a)the contributor, before making the election, received, from an authorized advisor who normally gives information about such matters, materially erroneous or misleading information regarding the amount of the reduction of the contributor’s annuity or annual allowance or the amount of the immediate annual allowance to which the spouse would be entitled; or

(b)the amount of the annuity or annual allowance that is payable to the contributor is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made.

(2)A contributor may revoke an election where

(a)the contributor, prior to making the election, received materially erroneous or misleading information referred to in paragraph (1)(a); or

(b)the amount of the annuity or annual allowance that is payable to the contributor is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made.

(3)The revision of the level of reduction shall be in writing.

(4)The revision is valid only if it is sent to the Minister, or to a person designated by the Minister,

(a)within three months after the date of the notice from an authorized advisor providing them with the corrected information; or

(b)within three months after the day on which the pension is adjusted in accordance with the Pension Benefits Division Act.

(5)A revision of the level of reduction is effective on the day on which it is sent.

(6)The day of the sending of the revision is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed and the postmark is evidence of that day.

Effective Dates of Reduction

47 #

(1)Subject to subsection (2), the amount of the reduction of a contributor’s immediate annuity or annual allowance, calculated in accordance with section 42, shall be subtracted from the monthly instalment of the immediate annuity or annual allowance payable to the contributor, effective on the first day of the second month after the month in which the election is made.

(2)Where a contributor has revised the level of reduction pursuant to subsection 46(1), the revised amount of the reduction shall be subtracted from the monthly instalments of the annuity or annual allowance payable to the contributor, effective on the first day of the month after the month in which the revision was made.

Cessation of Effect of Election

48 #

An election ceases to have effect on the earliest of

(a)the day on which the spouse dies,

(b)the day on which the annulment of the marriage of the contributor and the spouse takes effect, and

(c)the day on which the divorce between the contributor and the spouse takes effect.

^note

Revocation

49 #

For the purposes of subsection 14.1(2) of the Act, the day on which the election made by a contributor is deemed to have been revoked is the day on which the contributor is required to contribute to the Royal Canadian Mounted Police Pension Fund under section 5 of the Act.^note

Termination of Reduction

50 #

Where an election is revoked pursuant to subsection 46(2), ceases to have effect pursuant to section 48, or is deemed to be revoked pursuant to section 49, the reduction ceases on the first day of the month in which the election is revoked or ceases to have effect.^note

Surviving Spouse Allowance

51 #

The immediate annual allowance to which the spouse is entitled on the death of the contributor who made an election is equal to the amount determined in accordance with clause 42(1)(b)(ii)(B), if paragraph 42(1)(b) were read without reference to supplementary benefits payable under Part III of the Act.^note

Limit on Annual Allowance on Involuntary Retirement

52 #

Despite subparagraph 11(9)(b)(iii) of the Act, the amount of an annual allowance that becomes payable under that subparagraph to a contributor who ceases to be employed after February 7, 2002 shall not exceed the amount determined by the formula set out in paragraph 8503(3)(c) of the Income Tax Regulations.^note

Prescribed Periods and Ages

Prescribed Periods

53 #

(1)For the purposes of paragraphs 11(1)(a), (2)(a), (3)(a), (5)(a), (7)(a) and (8)(a), subsections 11(11), 12.1(1) and 13(3) and section 14 of the Act, the prescribed period is two years.

(2)For the purposes of subparagraph 11(9)(b)(iii) of the Act, the prescribed number of years is 10 years.

(3)For the purposes of paragraphs 11(3)(c) and (5)(c) of the Act, the prescribed period is 20 years.

(4)For the purposes of paragraph 11(5)(d) of the Act, the prescribed period is 25 years.

(5)For the purposes of subparagraph 11(9)(b)(ii) of the Act, the prescribed number of years of pensionable service is 25 years.

(6)For the purposes of paragraph 11(9)(a) and clause 11(9)(b)(iii)(B) of the Act, the prescribed number of years of pensionable service is 30 years.

(7)For the purposes of subsection 11(12) of the Act, the prescribed period is 35 years.

Prescribed Ages

54 #

(1)For the purposes of subparagraph 11(9)(b)(ii) of the Act, the prescribed age is 50 years.

(2)For the purposes of paragraph 11(9)(a) and subparagraph 11(9)(b)(iii) of the Act, the prescribed age is 55 years.

Transfer Value

Eligibility

55 #

(1)Subject to subsection (3), a contributor described in subsection 12.1(1) of the Act who holds a rank in the Force is entitled to exercise an option for a transfer value determined in accordance with sections 61 to 65 if the annuity to which the contributor is entitled becomes payable after the day of exercising the option.

(2)Subject to subsection (3), a contributor described in subsection 12.1(1) of the Act who does not hold a rank in the Force is entitled to exercise an option for a transfer value determined in accordance with sections 61 to 65 if the annuity to which the contributor is entitled becomes payable after the day of exercising the option and if

(a)in the case of a contributor who ceases to be a member of the Force on or after the day on which this section comes into force, the contributor is less than the age referred to in subsection 54(1) on the day on which the contributor ceases to be a member of the Force;

(b)in the case of a contributor who ceased to be a member of the Force on or after September 14, 1999 but before the day on which this section comes into force, the contributor was less than 50 years of age on the day on which the contributor ceased to be a member of the Force; and

(c)in the case of a contributor who ceased to be a member of the Force before September 14, 1999, the contributor was less than 50 years of age on September 14, 1999.

(3)A contributor described in subsection 12.1(1) of the Act who becomes entitled to a deferred annuity under subsection 12(2) of the Act is entitled to exercise an option for a transfer value determined in accordance with sections 61 to 65 if the contributor is less than 50 years of age on the day on which the contributor becomes entitled to the deferred annuity.

Time Limits

56 #

Subject to section 58, a contributor who ceases to be a member of the Force and who wishes to exercise an option for a transfer value must do so within one year after the day on which they cease to be a member of the Force.^note

57 #

(1)Subject to subsection (2) and section 58, a contributor who ceased to be a member of the Force before the day on which this section comes into force and who wishes to exercise an option for a transfer value must do so on or before the later of

(a)one year after the day on which this section comes into force, and

(b)the day that is six months after the date of the notice informing the contributor that they are entitled to exercise an option for a transfer value.

(2)If the contributor establishes that they have not received the notice referred to in paragraph (1)(b), the following rules apply:

(a)a notice must be sent to the contributor informing them that they are entitled to exercise an option for a transfer value; and

(b)except if they have started receiving an annuity or an annual allowance under the Act, the contributor may exercise that option after the day provided for in subsection (1) but not later than three months after the date of the notice referred to in paragraph (a).

(3)[Repealed, SOR/2026-150, s. 27] (repealed)

(4)[Repealed, SOR/2026-150, s. 27] (repealed)

58 #

A contributor described in subsection 55(3) who wishes to exercise an option for a transfer value must do so on or before the later of

(a)one year after the day on which this section comes into force, and

(b)the day that is one year after the day on which the contributor becomes entitled to a deferred annuity under subsection 12(2) of the Act.

^note

Form and Manner of Exercise of Option

59 #

(1)An option for a transfer value must be

(a)exercised in writing;

(b)dated and signed by the contributor; and

(c)sent to the Minister, or to a person designated by the Minister, within the applicable period referred to in sections 56 to 58.

(2)An option for a transfer value is deemed to be exercised on the day on which it is sent in accordance with paragraph (1)(c).

^note

Void Option

60 #

(1)[Repealed, SOR/2012-124, s. 22] (repealed)

(2)If a contributor who has exercised an option for a transfer value is re-appointed to or re-enlists in the Force and is required to make contributions under section 5 of the Act before valuation day, the exercise of the option for the transfer value is void.

Determination of Transfer Value

61 #

(1)Subject to subsection (2), the transfer value to which a contributor is entitled is a lump sum amount equal to the actuarial present value on valuation day of the accrued pension benefits that would be payable to or in respect of the contributor under the Act.

(2)In the case of a lump sum amount referred to in subsection (1) that is less than the amount of a return of contributions that would be payable on valuation day if the contributor were eligible to receive a return of contributions, the transfer value to which the contributor is entitled is a lump sum amount equal to the amount of that return of contributions.

^note

62 #

The determination of the actuarial present value of the accrued pension benefits referred to in subsection 61(1) is subject to the following rules:

(a)supplementary benefits are to be increased to take into account the period beginning on the later of January 1 of the year in which valuation day occurs and the day on which the contributor ceased to be a member of the Force and ending on valuation day; and

(b)the possibility that the contributor could receive an annual allowance is to be excluded.

^note

63 #

(1)In a determination of the actuarial present value of the accrued pension benefits referred to in subsection 61(1), the following actuarial assumptions are to be used:

(a)the mortality rates for contributors and survivors, including mortality projection factors, shall be those used in the preparation of the most recent actuarial valuation report relating to the pension plan established under the Act;

(b)the interest rates are the interest rates for fully indexed pensions — adjusted by the interest rates for unindexed pensions to take into account Part III of the Act — determined in accordance with the section entitled “Pension Commuted Values” of the Standards of Practice — Practice-Specific Standards for Pension Plans, published by the Canadian Institute of Actuaries, as amended from time to time;

(c)the probability that a contributor will have a survivor shall be based on the rates regarding the average age and eligibility status of survivors at the death of a contributor used in the preparation of the most recent actuarial valuation report relating to the pension plan established under the Act;

(d)the probability that a contributor will be survived by children shall be based on the rates regarding the assumed number, average age and eligibility status of children at the death of a contributor used in the preparation of the most recent actuarial valuation report relating to the pension plan established under the Act; and

(e)the probability that a contributor will become entitled to a benefit by reason of disability shall be based on the disability incidence rates used in the preparation of the most recent actuarial valuation report relating to the pension plan established under the Act, taking into account the probability set out in that report, in the case of a compulsory retirement from the Force due to disability, that there would be immediate eligibility for Canada Pension Plan or Quebec Pension Plan disability benefits.

(2)The actuarial valuation report referred to in paragraphs (1)(a) and (c) to (e) is the actuarial valuation report most recently laid before Parliament in accordance with section 30 of the Act before valuation day or, if that report was laid before Parliament in the month in which valuation day occurs or in the preceding month, the report that was laid before Parliament immediately previous to that report.

64 #

(1)Subject to subsection (2), a contributor’s pensionable service is that which is to the credit of the contributor on the day on which the contributor ceases to be a member of the Force.

(2)For the purposes of subsection 12.1(3) of the Act, the pensionable service to the credit of a contributor who has elected to pay for a period of pensionable service by means of instalments shall include only the portion of the pensionable service subject to the election that corresponds to the payments that were made or ought to have been made on or before valuation day.

Reduction

65 #

If a division of a contributor’s pension benefits is effected under section 8 of the Pension Benefits Division Act before valuation day, the lump sum amount referred to in section 61 shall be reduced to take into account the adjustment to the contributor’s pension benefits made in accordance with section 21 of the Pension Benefits Division Regulations.^note

Prescribed Retirement Savings Plan or Fund

66 #

A retirement savings plan prescribed for the purposes of section 26 of the Pension Benefits Standards Act, 1985 is prescribed as a kind of retirement savings plan or fund for the purposes of paragraph 12.1(2)(b) of the Act.^note

Prescribed Immediate and Deferred Life Annuity

67 #

An immediate life annuity and a deferred life annuity, as those terms are defined in subsection 2(1) of the Pension Benefits Standards Regulations, 1985, are prescribed as a kind of immediate life annuity and a kind of deferred life annuity for the purposes of paragraph 12.1(2)(c) of the Act.^note

Adaptation of Subsection 12.1(2) of the Act

68 #

For the purposes of subsection 12.1(2) of the Act, if the transfer value determined in accordance with sections 61 to 65 exceeds the amount that may, in accordance with section 8517 of the Income Tax Regulations, be transferred to a retirement savings plan or fund, or to a financial institution for the purchase of an immediate or deferred life annuity, the excess amount shall be paid to the contributor.^note

Transfer When Contributor Is Deceased

69 #

If the transfer value cannot be transferred in accordance with subsection 12.1(2) of the Act because the contributor is deceased, the transfer value shall be paid to the estate or succession of the contributor.^note

Transfer Agreements

70 #

For the purposes of subsection 24.1(1) of the Act, a pension plan is a pension plan registered under section 147.1 of the Income Tax Act with at least 10 active participants on the day that the eligible employer enters into an agreement under subsection 24.1(2) of the Act.^note

71 #

For the purposes of clause 6(a)(ii)(C) of the Act, an employee may count a period of service as pensionable service to the following extent and subject to the following terms and conditions:

(a)any part of a period of service during which the contributor worked part-time is counted in the proportion determined by the formula set out in subsection 11.6(1), and the total period of service is taken into account in determining eligibility for a benefit;

(b)any period of service in respect of which the amount referred to in a demand for funds, made to an eligible employer in respect of an employee in accordance with an agreement referred to in subsection 24.1(2) of the Act, has not been paid in total by an employer, is

(i)if the period includes only full-time service, counted, beginning with the part that is most recent in point of time, in the same proportion as the amount paid by the employer bears to the amount referred to in the demand for funds, or

(ii)if the period includes both full-time service and part-time service, converted to full-time service and costed as a period of full-time service, with the counted part being the most recent in point of time; and

(c)if the pension benefits that have accrued in respect of the period of service were subject to a division under a pension plan that was subject to the Pension Benefits Standards Act, 1985 or an equivalent provincial Act, only the part of the period of service that corresponds to the portion of the benefits that remain accrued to the employee is, after confirmation of the division by the eligible employer, counted and the total period of service is taken into account in determining eligibility for a benefit.

^note

72 #

For the purposes of paragraph 10(4)(b) of the Act, the annual rate of pay that the contributor is deemed to have received during a period of service that is counted as a period of pensionable service under clause 6(a)(ii)(C) of the Act is determined in accordance with section 9.095, except that the valuation day is the one that is set out in the agreement referred to in subsection 24.1(2) of the Act.^note

Schedule I · (s. 21)

MALES | FEMALESAge | Actuarial Equivalent | Age | Actuarial Equivalent50 | 459.55 | 50 | 500.5050 1/12 | 462.21 | 50 1/12 | 503.1450 2/12 | 464.88 | 50 2/12 | 505.7950 3/12 | 467.58 | 50 3/12 | 508.4750 4/12 | 470.30 | 50 4/12 | 511.1650 5/12 | 473.03 | 50 5/12 | 513.8750 6/12 | 475.79 | 50 6/12 | 516.5950 7/12 | 478.57 | 50 7/12 | 519.3450 8/12 | 481.37 | 50 8/12 | 522.1050 9/12 | 484.19 | 50 9/12 | 524.8850 10/12 | 487.04 | 50 10/12 | 527.6850 11/12 | 489.90 | 50 11/12 | 530.5051 | 492.79 | 51 | 533.3451 1/12 | 495.70 | 51 1/12 | 536.2051 2/12 | 498.63 | 51 2/12 | 539.0751 3/12 | 501.58 | 51 3/12 | 541.9751 4/12 | 504.56 | 51 4/12 | 544.8851 5/12 | 507.56 | 51 5/12 | 547.8251 6/12 | 510.58 | 51 6/12 | 550.7751 7/12 | 513.63 | 51 7/12 | 553.7551 8/12 | 516.70 | 51 8/12 | 556.7451 9/12 | 519.80 | 51 9/12 | 559.7651 10/12 | 522.91 | 51 10/12 | 562.8051 11/12 | 526.06 | 51 11/12 | 565.8552 | 529.22 | 52 | 568.9352 1/12 | 532.42 | 52 1/12 | 572.0352 2/12 | 535.64 | 52 2/12 | 575.1552 3/12 | 538.88 | 52 3/12 | 578.2952 4/12 | 542.15 | 52 4/12 | 581.4652 5/12 | 545.44 | 52 5/12 | 584.6452 6/12 | 548.76 | 52 6/12 | 587.8552 7/12 | 552.11 | 52 7/12 | 591.0852 8/12 | 555.49 | 52 8/12 | 594.3352 9/12 | 558.89 | 52 9/12 | 597.6152 10/12 | 562.32 | 52 10/12 | 600.9052 11/12 | 565.77 | 52 11/12 | 604.2253 | 569.26 | 53 | 607.5753 1/12 | 572.77 | 53 1/12 | 610.9453 2/12 | 576.31 | 53 2/12 | 614.3353 3/12 | 579.88 | 53 3/12 | 617.7453 4/12 | 583.48 | 53 4/12 | 621.1853 5/12 | 587.11 | 53 5/12 | 624.6553 6/12 | 590.76 | 53 6/12 | 628.1453 7/12 | 594.45 | 53 7/12 | 631.6553 8/12 | 598.17 | 53 8/12 | 635.1953 9/12 | 601.92 | 53 9/12 | 638.7553 10/12 | 605.69 | 53 10/12 | 642.3453 11/12 | 609.50 | 53 11/12 | 645.9654 | 613.35 | 54 | 649.6054 1/12 | 617.22 | 53 1/12 | 653.2754 2/12 | 621.12 | 53 2/12 | 656.9654 3/12 | 625.06 | 53 3/12 | 660.6954 4/12 | 629.03 | 53 4/12 | 664.4354 5/12 | 633.04 | 53 5/12 | 668.2154 6/12 | 637.07 | 53 6/12 | 672.0154 7/12 | 641.15 | 53 7/12 | 675.8454 8/12 | 645.25 | 53 8/12 | 679.7054 9/12 | 649.39 | 53 9/12 | 683.5954 10/12 | 653.57 | 53 10/12 | 687.5154 11/12 | 657.78 | 53 11/12 | 691.4555 | 662.02 | 55 | 695.4255 1/12 | 666.31 | 55 1/12 | 699.4355 2/12 | 670.72 | 55 2/12 | 703.4655 3/12 | 674.98 | 55 3/12 | 707.5255 4/12 | 679.37 | 55 4/12 | 711.6255 5/12 | 683.80 | 55 5/12 | 715.7455 6/12 | 688.27 | 55 6/12 | 719.9055 7/12 | 692.78 | 55 7/12 | 724.0855 8/12 | 697.33 | 55 8/12 | 728.3055 9/12 | 701.91 | 55 9/12 | 732.5555 10/12 | 706.54 | 55 10/12 | 736.8355 11/12 | 711.20 | 11/12 | 741.1456 | 715.91 | 56 | 745.4956 1/12 | 720.66 | 56 1/12 | 749.8756 2/12 | 725.45 | 56 2/12 | 754.2856 3/12 | 730.28 | 56 3/12 | 758.7356 4/12 | 735.15 | 56 4/12 | 763.2156 5/12 | 740.07 | 56 5/12 | 767.7256 6/12 | 745.03 | 56 6/12 | 772.2756 7/12 | 750.03 | 56 7/12 | 776.8656 8/12 | 755.08 | 56 8/12 | 781.4856 9/12 | 760.17 | 56 9/12 | 786.1456 10/12 | 765.31 | 56 10/12 | 790.8356 11/12 | 770.50 | 56 11/12 | 795.5657 | 775.73 | 57 | 800.3257 1/12 | 781.00 | 57 1/12 | 805.1357 2/12 | 786.33 | 57 2/12 | 809.9757 3/12 | 791.70 | 57 3/12 | 814.8457 4/12 | 797.13 | 57 4/12 | 819.7657 5/12 | 802.60 | 57 5/12 | 824.7257 6/12 | 808.12 | 57 6/12 | 829.7157 7/12 | 813.69 | 57 7/12 | 834.7557 8/12 | 819.31 | 57 8/12 | 839.8257 9/12 | 824.98 | 57 9/12 | 844.9457 10/12 | 830.71 | 57 10/12 | 850.0957 11/12 | 836.49 | 57 11/12 | 855.2958 | 842.32 | 58 | 860.5358 1/12 | 848.21 | 58 1/12 | 865.8158 2/12 | 854.14 | 58 2/12 | 871.1358 3/12 | 860.14 | 58 3/12 | 876.5058 4/12 | 866.19 | 58 4/12 | 881.9158 5/12 | 872.30 | 58 5/12 | 887.3658 6/12 | 878.46 | 58 6/12 | 892.8658 7/12 | 884.68 | 58 7/12 | 898.4158 8/12 | 890.96 | 58 8/12 | 904.0058 9/12 | 897.30 | 58 9/12 | 909.6358 10/12 | 903.70 | 58 10/12 | 915.3158 11/12 | 910.16 | 58 11/12 | 921.0459 | 916.69 | 59 | 926.8159 1/12 | 923.27 | 59 1/12 | 932.6459 2/12 | 929.91 | 59 2/12 | 938.5159 3/12 | 936.62 | 59 3/12 | 944.4359 4/12 | 943.40 | 59 4/12 | 950.4059 5/12 | 950.24 | 59 5/12 | 956.4259 6/12 | 957.14 | 59 6/12 | 962.4959 7/12 | 964.11 | 59 7/12 | 968.6159 8/12 | 971.15 | 59 8/12 | 974.7859 9/12 | 978.26 | 59 9/12 | 981.0159 10/12 | 985.44 | 59 10/12 | 987.2859 11/12 | 992.68 | 59 11/12 | 993.62Age: The age to the nearest month of a contributor at the effective date of the contributor’s actuarially equivalent allowance.Actuarial Equivalent: The annual amount of allowance commencing at a given age and payable for life which is equal in value at that age to an annual amount of annuity of $1,000 payable at age 60 for life.

Schedule II

Schedule III

Schedule IV / ANNEXE IV

Amendments not in force

— 2024, c. 25, s. 112Unless the context requires otherwise, every reference to “Force” is replaced by a reference to “RCMP” in the English version of every Act of Parliament and the English version of every order, regulation or other instrument made under an Act of Parliament.

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.