Contents
- Short Title
- Interpretation
- Contributor — Reserve Force Member
- Allowances Constituting Part of Pay
- Pensionable Service
- Benefits
- Recovery of Amounts Paid in Error
- Estate Tax and Succession Duties
- Canada Pension Plan
- General
- Transitional
- Canadian Forces Supplementary Death Benefits
- Optional Survivor Benefit
- Reconsideration Under Subsection 93(1) of the Act
- Schedule I (Section 39.1 and subsection 45(7))
- Schedule II (Sections 39.1 and 56)
- Schedule III (Paragraphs 11(2.2)(a) and 12.21(1)(b))
Short Title
Interpretation
2#
In these Regulations,
Act means the Canadian Forces Superannuation Act; (Loi)
a(f) Ultimate Table means the table 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)
past earnings election [Repealed, SOR/2016-64, s. 1]
pensionable earnings election, in relation to a period of pensionable service of a contributor who was a participant under subsection 4(2) of the Reserve Force Pension Plan Regulations, means an election made under subsection 11(1) of those Regulations. (choix visant les gains ouvrant droit à pension)
note
3#
(1)Days of Canadian Forces service are
(a)in the regular force, days of service for which pay was authorized to be paid and days of leave for maternity or parental purposes granted under the Queen’s Regulations and Orders for the Canadian Forces; and
(b)in the reserve force,
(i)days of service for which pay was authorized to be paid except that any day of service for which pay was authorized to be paid for a period of duty or training of less than six hours is considered to be 1/2 of a day,
(ii)in the proportion determined under subsection (3), days in a period of exemption or leave referred to in paragraph 2(b) of the Reserve Force Pension Plan Regulations, and
(iii)in the proportion of 1/4 of a day for each day, days in a period before April 1, 1999, if the records of the Canadian Forces or the Department of National Defence permit the verification of the duration of the period but not the number of days of service for which pay was authorized to be paid.
(2)Each day of service for which pay was authorized to be paid and during which the contributor served on Class “A” Reserve Service within the meaning of article 9.06 of the Queen’s Regulations and Orders for the Canadian Forces shall count as 1 2/5 days of Canadian Forces service.
(3)The proportion referred to in subparagraph (1)(b)(ii) shall be determined by the formula
(3.1)For the purposes of subsections (1) and (2), days of Canadian Forces service are determined without taking into account section 11.
(4)Any total number of days of Canadian Forces service that includes a fraction shall be rounded to the next higher multiple of a day.
3.1#
For the purposes of paragraph 16(1)(a) of the Act, a contributor is considered to have not less than 25 years of Canadian Forces service if they have completed not less than 9,131 days of Canadian Forces service.note
4#
For the purposes of subsection 16(2) of the Act, the number of years of Canadian Forces service that is greater than the minimum number of 25 years
(a)in the case of an officer of the rank of colonel and above,
(i)from March 1, 2007 until December 31, 2007 is 28 and, for those purposes, 10,227 days of Canadian Forces service is considered to equal 28 years,
(ii)from January 1, 2008 until December 31, 2008 is 27 and, for those purposes, 9,861 days of Canadian Forces service is considered to equal 27 years, and
(iii)from January 1, 2009 until December 31, 2009 is 26 and, for those purposes, 9,496 days of Canadian Forces service is considered to equal 26 years; and
(b)in the case of any other officer, from March 1, 2007 until December 31, 2007 is 26 and, for those purposes, 9,496 days of Canadian Forces service is considered to equal 26 years.
note
5#
(1)For the purposes of subsection 5(4) of the Act, the specified 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)[Repealed, SOR/2025-256, s. 1] (repealed)
Contributor — Reserve Force Member
8.1#
(1)A member of the reserve force is considered to be a member of the regular force and becomes a contributor for the purposes of Part I of the Act and these Regulations
(a)on March 1, 2007 if,
(i)on that date, the member is not a person required to contribute to the Public Service Pension Fund or the Royal Canadian Mounted Police Pension Fund,
(ii)on that date, the member does not have any pensionable service to their credit under Part I of the Act,
(iii)on that date, the member’s total number of days of Canadian Forces service during any period of 60 months beginning on or after April 1, 1999 was no less than 1,674, and
(iv)during the first month of the period, the member already was or became a member of the Canadian Forces and remained a member, without any interruption of more than 60 days, until March 1, 2007;
(b)on the first day of the month in which the member would, despite subsection 4(4) of the Reserve Force Pension Plan Regulations, have become a participant in accordance with subsection 4(2) of those Regulations if the member is a person in respect of whom the payment of a transfer value has been effected under subsection 22(2) of the Act;
(c)subject to subsection (3), on the first day on which they become entitled to receive salary as a member of the reserve force if the member, under Part I of the Act,
(i)[Repealed, SOR/2025-256, s. 3] (repealed)
(ii)is entitled to an annuity or annual allowance, or
(d)in any other case, on the first day of the month following a period of 60 months ending after March 1, 2007 if
(i)the member’s total number of days of Canadian Forces service during the period was no less than 1,674,
(ii)the member already was or became a member of the Canadian Forces during the first month of the period and remained a member of the Canadian Forces throughout the period without any interruption of more than 60 days, and
(iii)the member does not have any pensionable service to their credit under Part I of the Act.
(2)If a member of the reserve force is required to contribute to the Public Service Pension Fund or the Royal Canadian Mounted Police Pension Fund
(a)on March 1, 2007, then the reference in paragraph (1)(a) to “March 1, 2007” is to be read as a reference to the first day after the member ceases to contribute to the fund;
(b)on the first day of the month referred to in paragraph (1)(b) or (d), then that first day is the first day of the first month after the member ceases to contribute to the fund; and
(c)on the day referred to in paragraph (1)(c), then that day is the first day after the member ceases to contribute to the fund.
(3)A member of the reserve force who is in receipt of an annuity or annual allowance under Part I of the Act and who was a member of the regular force, other than by operation of this section, on the day on which they most recently ceased to contribute to the Superannuation Account or Canadian Forces Pension Fund is considered to be a member of the regular force and becomes a contributor, for the purposes of that Part and these Regulations, beginning on the earlier of
(a)the day after the day on which the member completes one year of continuous full-time service in the reserve force, and
(b)the day after the day on which the member exercises an early contribution option.
note
8.2#
For the purposes of paragraph 8.1(3)(b), a member of the reserve force is entitled to exercise the early contribution option
(a)before the day on which they are required to contribute to the Canadian Forces Pension Fund;
(b)no earlier than the first day, on or after March 1, 2007, in respect of which they were entitled to receive salary as a member of the reserve force while in receipt of an annuity or annual allowance; and
(c)no later than the last day of the 12th month after the month in which they were last entitled to receive salary as a member of the reserve force.
note
8.3#
(1)A contributor who is a member of the reserve force ceases to be considered to be a member of the regular force for the purposes of Part I of the Act and these Regulations on the earlier of
(a)the day on which the contributor ceases to be a member of the Canadian Forces, and
(b)the last day of a period of 12 months in respect of which they were not entitled to receive salary.
(2)With respect to a member of the reserve force referred to in paragraph 8.1(1)(c) or subsection 8.1(3), subsections 41(1) and (2) of the Act are adapted as follows:
note
Allowances Constituting Part of Pay
9#
(1)For the purpose of the definition pay in subsection 2(1) of the Act, commencing the first day of the month following the date on which this subsection comes into force, the monthly allowance that constitutes part of the pay for all ranks is $30.
(2)[Repealed, SOR/2025-256, s. 6] (repealed)
(3)Subsection (1) does not apply to an officer who is in receipt of consolidated rates of pay.
(4)[Repealed, SOR/92-717, s. 1] (repealed)
Pensionable Service
Income Tax Act Compliance
10.1#
(1)Despite Part I of the Act, an election made after August 15, 1997 to count as pensionable service any period of service after December 31, 1989 is void in respect of any period of service in relation to which the Minister of National Revenue refuses to issue a certification, under paragraph 147.1(10)(a) of the Income Tax Act, that the conditions prescribed under that paragraph, as at January 15, 1992, were met.
(2)Despite paragraph 12.21(2)(a), an election made after August 15, 1997 in respect of any period of service after December 31, 1989 that would be void under that paragraph is void only if, 60 days after being notified that the Minister of National Revenue has issued the certification referred to in subsection (1), the contributor is entitled to count the period of service to which the certification relates for the purposes of any superannuation or pension benefit that meets the conditions set out in paragraph 12.21(2)(a), other than a superannuation or pension benefit payable under Part I of the Act.
(3)Section 9.2 of the Act does not apply to a person who makes an election under subsection 12.7(1) of these Regulations after August 15, 1997 in respect of any period of service after December 31, 1989 if the Minister of National Revenue refuses to issue the certification referred to in subsection (1).
note
Former Participants Under the Reserve Force Pension Plan Regulations
10.2#
Any period of pensionable service to the member’s credit under section 34 of the Reserve Force Pension Plan Regulations on the day before the day on which the member becomes a contributor is counted as a period of pensionable service to the contributor’s credit for the purposes of Part I of the Act.note
10.3#
A member who has made a pensionable earnings election, and is still paying in respect of the election by way of instalments on the day before the day on which the member becomes a contributor, is required to pay into the Canadian Forces Pension Fund, by instalments reserved from pay and allowances or otherwise, amounts equal to the unpaid instalments on the same terms and conditions as set out in sections 18 to 23 of the Reserve Force Pension Plan Regulations as those that would apply to a participant under those Regulations in respect of a pensionable earnings election.note
Service Without Pay
11#
(1)Any period of service of a contributor in the Canadian Forces of 60 consecutive days or less for which one of the following measures has been authorized under regulations made under the National Defence Act must, to the extent that it may otherwise be counted as pensionable service under the Act, be counted as pensionable service, whether or not the person was a contributor during that service, but any period of that service that exceeds 60 consecutive days must not be counted as pensionable service:
(a)a forfeiture;
(b)a deduction from pay in respect of a period of suspension from duty; or
(c)a forfeiture together with a deduction from pay in respect of a period of suspension from duty.
(2)Any portion of a period of service of a contributor that is three months or less in duration and in respect of which no pay was authorized to be paid, other than any period of service during which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed, shall be counted as pensionable service.
(2.1)Where a period of service of a contributor in respect of which no pay was authorized to be paid, other than any period of service during which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed, exceeds three months, the portion of the period of service that is in excess of three months shall be counted as pensionable service unless the contributor elects not to count that service as pensionable service.
(2.2)An election not to count as pensionable service the portion of the period of service in excess of three months referred to in subsection (2.1) must be made by
(a)completing Form CFSA 102 (Surrender of the Right to Count Pensionable Service Without Pay) set out in Schedule III within 90 days after the later of
(i)the end of the period of service, and
(ii)the day on which the contributor is required to resume making contributions under the Act; and
(2.3)In respect of a contributor who, as a reserve force member, was entitled to exercise the option referred to in section 8 of the Reserve Force Pension Plan Regulations, that section continues to apply until all of the contributions referred to in that section have been paid.
(2.4)A contributor who, as a reserve force member, exercised the option referred to in section 8 of the Reserve Force Pension Plan Regulations cannot elect to count as pensionable service any day of reserve force service in respect of which that option was exercised.
(3)Contributions are not required in respect of
(a)any portion of a period of service that exceeds 60 days in duration in respect of which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed; or
(b)any service in respect of which an election has been made under subsection (2.1).
(4)During a period of service of a contributor, other than a member of the reserve force, that is countable as pensionable service under subsection (1), (2) or (2.1), the contributor is, for the purposes of the Act, deemed to have been authorized to be paid and to have received pay during that period at the rate of pay authorized for the rank held by the contributor at the commencement of the period.
(4.1)During a period of service of a contributor, who is a member of the reserve force, that is countable as pensionable service under subsection (2) or (2.1), if the contributor is exempted from training and duty under article 9.09 or 9.10 or is granted leave for maternity or parental purposes under article 16.26 or 16.27 of the Queen’s Regulations and Orders for the Canadian Forces, the contributor is, for the purposes of the Act, deemed to have been authorized to be paid and to have received pay during each week for which the contributor is exempted or granted leave, equal to the weekly rate of pay calculated in accordance with instruction 205.461(7) of the Compensation and Benefits Instructions for the Canadian Forces established under section 35 of the National Defence Act.
(5)The contributions required to be paid by a contributor for a period of pensionable service described in subsection (2) or (2.1) shall be paid
(a)by reservation in approximately equal instalments from the contributor’s pay for a period equal to the period of service without pay, commencing on the later of
(i)the day following the day on which the period expires, and
(ii)the day on which the contributor is required to resume making contributions under the Act; or
(b)at the option of the contributor, in a lump sum at any time prior to the completion of payment under paragraph (a).
(5.1)Where a contributor who is paying an amount by instalments under paragraph (5)(a) commences another period in respect of which no pay is authorized to be paid, other than a period of service during which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed, before all instalments have been paid under paragraph (5)(a),
(a)payment of the unpaid instalments is deferred until the later of
(i)the day following the day on which the most recent period of service without pay expires, and
(ii)the day on which the contributor is required to resume making contributions under the Act; and
(b)an amount equal to the aggregate of the amount of the unpaid instalments and the amount payable in respect of the most recent period of service without pay shall be paid in the manner set out in subsection (5), except that the period over which the unpaid instalments were to be paid shall be added to the period of repayment in respect of the most recent period of service without pay.
(6)Any amount payable by a contributor under this section that is unpaid upon their ceasing to be a member of the regular force shall be reserved in the manner prescribed for recovery of unpaid instalments under subsection 14(5).
(7)A contributor who is entitled to count as pensionable service any period of service described in subsection (1), (2) or (2.1) shall contribute to the Superannuation Account or Canadian Forces Pension Fund in respect of that service an amount equal to the amount that the contributor would have been required to contribute in respect of the pay deemed by subsection (4) to have been authorized to be paid to the contributor during that period
(a)in respect of any portion of a period of service described in subsection (1) that was prior to 1966 or a period of service described in subsection (2) or (2.1), in the manner and at the rate set out in subsection 4(1) of the Act as that subsection read on December 31, 1965;
(b)in respect of any portion of a period of service described in subsection (1) that was after 1965 and prior to April 1, 1969, in the manner and at the rate set forth in subsection 4(1) of the Act as that subsection read on March 31, 1969;
(c)in respect of any portion of a period of service described in subsection (1) that was after March 31, 1969, in the manner and at the rates set out in subsection 5(1) of the Act; and
(d)interest, as defined in subsection 12.3(3), on any amount determined under any of paragraphs (a) to (c).
(8)A contributor who, under subsection 7(1) of the Act, elects to count as pensionable service any period of service of a kind referred to in paragraph 12.2(1)(n) of these Regulations that the contributor had previously elected under subsection (2.1) not to count as pensionable service must pay to the Superannuation Account or Canadian Forces Pension Fund an amount equal to
(a)in the case of an election made under subsection 7(1) of the Act within one year after the day on which the contributor is required to resume making contributions under the Act,
(i)the amount that the contributor would have been required to contribute in respect of that period of service had the contributor not made the election, and
(ii)interest, as defined in subsection 12.3(3); and
(b)in any other case,
(i)the amount that the contributor would have been required to contribute if the rate of pay for that period of service had been the rate of pay in effect on the day on which the election for a period of service of a kind referred to in paragraph 12.2(1)(n) is made, and
(ii)interest, as defined in subsection 12.3(3).
11.1#
(1)Despite Part I of the Act, a contributor must not count as pensionable service any period of service, or any portion of a period of service, in respect of which no pay was authorized to be paid — other than a period of service or portion of a period of service during which a deduction or forfeiture described in paragraph 11(1)(a), (b) or (c) has been imposed — and that begins after May 15, 1997 unless compensation can be prescribed in respect of that period or portion of a period under subsection 8507(2) of the Income Tax Regulations, as that subsection read on January 15, 1992.
(2)A contributor who, by reason of subsection (1), cannot count as pensionable service a period of service, or a portion of a period of service, in respect of which no pay was authorized to be paid
(a)despite Part I of the Act, is not required to contribute to the Superannuation Account or Canadian Forces Pension Fund in respect of that period or portion of a period; and
note
Maximum Pay
Elective Service
12.2#
(1)For the purposes of subsection 7(1) of the Act, the kinds of periods of service for which a contributor may elect to pay are as follows:
(a)any period of service during which they were employed in the public service on a full-time basis and were in receipt of salary and any period of service with any board, commission or corporation in, or any portion of, the federal public administration that is added to Schedule I to the Public Service Superannuation Act on or after March 1, 1960 during which they were employed on a full-time basis and were in receipt of salary;
(b)any period of service as a member of the Royal Canadian Mounted Police;
(c)any period of service on active service during time of war in the naval, army or air forces of His Majesty raised by Canada;
(d)any period of service in the Canadian Army Special Force established on August 7, 1950;
(e)any period of full-time service during time of war in the Second World War, during the period beginning on September 10, 1939 and ending on September 30, 1947, in the naval, army or air forces of His Majesty other than those raised by Canada;
(f)any period of full-time service during time of war or otherwise in the permanent naval, army or air forces of His Majesty other than those raised by Canada, except any similar period of service that may be counted by them under paragraph (e);
(g)any continuous period of full-time service of three months or more in the Canadian Forces or in the naval, army or air forces of His Majesty raised by Canada, other than the regular force, except any similar period of service that may be counted by them under paragraph (i);
(h)one-fourth of any period of service in the Canadian Forces or in the naval, army or air forces of His Majesty raised by Canada, other than the regular force, during which they were liable to be called out for periodic training or duty by the Governor in Council otherwise than during an emergency, except any similar period of service that may be counted by them under paragraph (c), (g) or (i);
(i)in the case of a member or former member of the reserve force who becomes a contributor on or after March 1, 2007, any period of service referred to in subsection (5);
(j)any period of service that they were entitled to count as pensionable service under section 18 of the Canadian Forces Superannuation Act, chapter C-9 of the Revised Statutes of Canada, 1970, or section 12.7 of these Regulations or any other period of service in respect of which they may elect to surrender an annuity or allowance under subsection 12.9(2);
(l)any period of service under this section for which they might have elected to pay under the Act, Part V of the former Act, the Civil Service Superannuation Act, the Public Service Superannuation Act, the Royal Canadian Mounted Police Superannuation Act or any order in council made under the Canadian Forces Act, 1950, as amended by the Canadian Forces Act, 1954, but for which they failed so to elect within the prescribed time;
(m)any period of service for which they had revoked their election to pay under subsection 13(1); and
(n)any period of service in respect of which the contributor makes an election under subsection 9(1) of the Act.
(2)If the contributor elects to pay for a period of service of a kind referred to in subsection (1), other than paragraph (1)(j), they must do so
(a)in the case of a period of service of a kind referred to in paragraph (1)(a) during which they were employed in the public service on a full-time basis, within one year after the day on which they became a contributor under the Act;
(b)in the case of a period of service of a kind referred to in paragraph (1)(a) that was performed with any board, commission or corporation in, or any portion of, the federal public administration that is added to Schedule I to the Public Service Superannuation Act on or after March 1, 1960, within one year after the day on which that addition was made;
(c)in the case of a period of service of a kind referred to in any of paragraphs (1)(b) to (h), within one year after the day on which they became a contributor under the Act;
(d)in the case of a period of service of a kind referred to in paragraph (1)(i), during the period beginning on the day on which they become or, if the contributor ceased to contribute to the Canadian Forces Pension Fund before the end of the last period in which they were entitled to make the election, again become a contributor and ending one year after the date of the written notice advising the contributor that they have become entitled to make the election;
(e)in the case of a period of service of a kind referred to in paragraph (1)(k), within one year after the day on which they again became, for the first time, a contributor under the Act after having received the return of contributions or payment referred to in that paragraph; or
(f)in the case of a period of service of a kind referred to in any of paragraphs (1)(l) to (n), before they cease to be a member of the regular force.
(3)An election for any period of service of a kind referred to in paragraph (1)(i) applies to all of the contributor’s periods of service referred to in subsection (5), but only the periods that would result in a maximum of 35 years of pensionable service to the credit of the contributor are to be counted as years of pensionable service, starting with the most recent ones.
(4)A contributor who is a member or former member of the reserve force and who became a contributor on or after March 1, 2007 may not to pay for a period of service of a kind referred to in paragraph (1)(l) or (m) that is a period of service referred to in subsection (5).
(5)For the purposes of paragraph (1)(i) and subsections (3) and (4), periods of service are those that are performed in the reserve force and
(a)in respect of which the contributor was not required to contribute to the Superannuation Account or Canadian Forces Pension Fund;
(b)during which the contributor was not a participant under the Reserve Force Pension Plan Regulations, other than any period in the reserve force in respect of which the contributor was entitled to a return of contributions within the meaning of section 38 of those Regulations;
(c)that the contributor is not counting as pensionable service for the purposes of, or in respect of which the payment of a transfer value or a commuted value has not been effected under, the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act; and
(d)in respect of which the contributor has not lost the right to make a pensionable earnings election.
note
Elections
12.21#
(1)Subject to sections 27.1 and 27.2, for the purposes of Part I of the Act, the following conditions apply in respect of any election made by a contributor:
(a)it must be made by them while they are a member of the regular force;
(b)it must be evidenced in writing, using the applicable form set out in Schedule III, and must be witnessed;
(c)the original document must be sent to a person designated by the Minister within the applicable time set out in any of paragraphs 12.2(2)(a) to (e) or subsection 12.7(1), as the case may be, for making the election or, in the case of an election that may be made by the contributor at any time before they cease to be a member of the regular force, within one month after the day on which the election is made.
(2)Any election under Part I of the Act is void in so far as it is
(a)an election to pay for any period of service of a kind referred to in any of paragraphs 12.2(1)(a) to (i) that the contributor is entitled to count for the purposes of any superannuation or pension benefit, otherwise than under the provisions of the Act, if the benefit
(i)is provided in whole or in part as a result of contributions made other than by the contributor,
(ii)is related in amount to a period of service, and
(iii)is payable in instalments during the lifetime of the recipient and afterward if the superannuation or pension plan so provides;
(b)an election to pay for a period of service of a kind referred to in paragraph 12.2(1)(i) by a person referred to in section 12.6, unless that person elects, under that section, to repay the annuity or annual allowance that they received; or
(c)an election to pay for any period of service of a kind referred to in any of paragraphs 12.2(1)(l) to (n), or any period of service that the contributor is entitled to count as pensionable service under section 18 of the Canadian Forces Superannuation Act, chapter C-9 of the Revised Statutes of Canada, 1970, unless the contributor has passed a medical examination.
(3)A medical examination referred to in paragraph (2)(c) must be
(a)undergone by the contributor within the period of 90 days before or after the day on which they make the election or, on request by the contributor to the Minister, within a longer period as set out in that request; and
(b)performed by a medical officer of the Canadian Forces, or a civilian medical practitioner acting in that capacity, who must determine and certify whether the contributor is disabled.
(4)A contributor who is entitled under Part I of the Act to elect to pay for a period of service, other than a period of service of a kind referred to in paragraph 12.2(1)(i), is entitled to elect to pay for only the most recent portion of that period.
note
Amount to Be Paid
12.3#
(1)The amount required to be paid by a contributor for a period of service of a kind referred to in subsection 12.2(1) is
(a)for any period of service of a kind referred to in subparagraph 12.2(1)(a) or (b), an amount equal to the amount that they would have been required to contribute, together with interest, had they been required to contribute during that period in respect of pay equal to the pay authorized to be paid to them on the most recent occasion on which they became a contributor under the Act,
(i)if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, for that period or portion,
(ii)if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, for that period or portion,
(iii)if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 1999, for that period or portion,
(iv)if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 2003, for that period or portion,
(v)if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01) of the Act as it read on December 31, 2012, for that period or portion, and
(vi)if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) of the Act and at the rates determined by the Treasury Board under that subsection, for that period or portion;
(b)for any period of service of a kind referred to in paragraph 12.2(1)(c) or (d), an amount equal to the amount that they would have been required to contribute, together with interest, had they been required to contribute during that period in respect of pay equal to the pay authorized to be paid to them during that period,
(i)if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, for that period or portion,
(ii)if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, for that period or portion,
(iii)if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 1999, for that period or portion,
(iv)if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 2003, for that period or portion,
(v)if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01) of the Act as it read on December 31, 2012, for that period or portion, and
(vi)if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) of the Act and at the rates determined by the Treasury Board under that subsection, for that period or portion;
(c)for any period of service of a kind referred to in paragraph 12.2(1)(e), an amount equal to the amount that they would have been required to contribute had they been required to contribute during that period in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965 in respect of pay on a full-time basis at the rates in effect during that period for the rank or ranks in the Canadian Forces corresponding to the rank or ranks held by them during that period, together with interest;
(d)for any period of service of a kind referred to in paragraph 12.2(1)(f), an amount equal to two and two-thirds times an amount determined as described in paragraph (c), together with interest;
(e)for any period of service of a kind referred to in paragraph 12.2(1)(g), an amount equal to the amount that they would have been required to contribute, together with interest had they been required to contribute during that period, in respect of pay on a full-time basis at the rates established under section 35 of the National Defence Act for officers and non-commissioned members of the regular force and reserve force on Class “C” Reserve Service and in effect during that period for the rank or ranks in the Canadian Forces corresponding to the rank or ranks held by them during that period,
(i)if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, for that period or portion,
(ii)if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, for that period or portion,
(iii)if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 1999, for that period or portion,
(iv)if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 2003, for that period or portion,
(v)if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01) of the Act as it read on December 31, 2012, for that period or portion, and
(vi)if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) of the Act and at the rates determined by the Treasury Board under that subsection, for that period or portion;
(f)for any period of service of a kind referred to in paragraph 12.2(1)(h), an amount equal to one-fourth of the amount, without interest, determined for that period in accordance with paragraph (e), together with interest;
(g)for any period of service of a kind referred to in paragraph 12.2(1)(i), the total of the following amounts or a lesser amount for which the contributor opts when making the election:
(i)the full amount, under subsection 15(2) of the Reserve Force Pension Plan Regulations, of a pensionable earnings election made under those Regulations, as if it had been made on the day of the election for any period of service referred to in subsection 12.2(5), calculated as if the contributor were a participant under the terms of those Regulations, and their past earnings, determined under the terms of those Regulations, were the past earnings that relate to the periods included in the contributor’s period of service referred to in subsection 12.2(5), and
(ii)the full amount of a top-up election made on the day of the election for any period of service referred to in subsection 12.2(5), using the formula in paragraph 14.6(3)(b) as if the value of E were equal to one and as if the period of service referred to in subsection 12.2(5) had become pensionable service to the contributor’s credit under the Reserve Force Pension Plan Regulations as a result of the pensionable earnings election;
(h)despite paragraph (a), for any period of service of a kind referred to in paragraph 12.2(1)(j), the amount that they were required to pay for that purpose under section 18 of the Canadian Forces Superannuation Act, chapter C-9 of the Revised Statutes of Canada, 1970, or the amount equal to the sum of the amounts referred to in subsection 12.7(2) — taking into account, if applicable, subsection 12.9(2) — and in section 12.91, as the case may be;
(i)despite paragraphs (a) to (h), for any period of service of a kind referred to in paragraph 12.2(1)(k), an amount equal to the amount of the return of contributions or other lump sum payment referred to in that paragraph plus the capitalized value, on the day on which that payment was made to them, of any such amount by way of instalments of the amount that was required under the Act or Part V of the former Act to be paid by them in respect of that period as were payable by them before that payment was made to them and remained unpaid by them on that day, together with simple interest at 4% per annum from that day until the day on which the election was made;
(j)despite paragraphs (a) to (f), (h), (i) and (l), for any period of service of a kind referred to in paragraph 12.2(1)(l), an amount equal to the amount that they would have been required to pay if they had elected under the Act, within the prescribed time for making the election, to pay for that period and, if during that period the rate of pay authorized to be paid to them had been equal to the rate of pay that was authorized on the day on which they made the election, together with interest;
(k)despite any other paragraph in this subsection, for any period of service of a kind referred to in paragraph 12.2(1)(m), an amount equal to the amount that they would have been required to pay for the period if the original election to pay for that period had not been revoked and, if the rate of pay for computing that amount had been equal to the rate of pay that had been authorized to be paid to them on the day on which they made the election after the revocation, together with interest; and
(l)for any period of service of a kind referred to in paragraph 12.2(1)(n), the amount referred to in subsection 11(8).
(2)A contributor who has elected to pay for a period of service of a kind referred to in paragraph 12.2(1)(i) must not modify the amount for which they have opted.
(3)For the purposes of subsection (1), other than paragraph (1)(i), interest means simple interest at 4% per annum from the middle of the fiscal year in which the contributions would have been made, had the contributor been required to make those contributions during the period for which they elected to pay, until the day on which the election was made.
note
12.4#
Subject to section 14.1, the contributor must pay the amount required under subsection 12.3(1), in respect of any period of service for which they have elected to pay, at their option
(a)in a lump sum, on the day on which the election is made, or
(b)in instalments, according to the terms and computed on the bases as to mortality and interest as are set out in section 14.
note
12.5#
(1)A contributor who, under section 7 of the Act elects to pay for any period of service, or any portion of a period of service, that is after March 31, 1970 but before January 1, 2000 must contribute to the Superannuation Account or the Canadian Forces Pension Fund, in addition to any other amount required under section 12.3 or 12.7, the following amount calculated in the manner and in respect of the pay described in section 12.3 or 12.7, if applicable, for the period or portion in question:
(a)in the case of any period of service, or any portion of that period, that is after March 31, 1970 but before January 1, 1977, the amount that corresponds to 0.5% of their pay; or
(b)in the case of any period of service, or any portion of that period, that is after December 31, 1976 but before January 1, 2000, the amount that corresponds to 1% of their pay.
(2)Section 12.4 applies, with such modifications as the circumstances require, in respect of amounts required to be paid under subsection (1).
note
12.6#
(1)An election made by any of the following members or former members of the reserve force in respect of a period of service of a kind referred to in paragraph 12.2(1)(i) is void unless, within the time set out in subsection (3), the member or former member elects to repay the annuity or annual allowance that they received during that period of service:
(a)a member of the reserve force who is considered to be a member of the regular force by virtue of subsection 8.1(3); or
(b)a former member of the reserve force who is a former member of the regular force who was in receipt of an annuity or annual allowance under Part I of the Act while a member of the reserve force, and who has re-enrolled in or transferred to the regular force.
(2)If the member or former member elects to repay their annuity or annual allowance, they must pay into the Canadian Forces Pension Fund the amount determined by the formula
(3)The member or former member must pay the amount in a lump sum no later than 120 days after the date of the notice advising the member or former member of the amount due.
(4)The election is void if the member or former member fails to pay the amount within the prescribed time.
note
Former Public Service Employees and Members of the Royal Canadian Mounted Police
12.7#
(1)Any person who becomes a contributor under the Act, having been employed in the public service but not having become entitled to an annuity or annual allowance under the Public Service Superannuation Act, or having been a member of the Royal Canadian Mounted Police but not having become entitled to an annuity or annual allowance under the Royal Canadian Mounted Police Superannuation Act, is entitled to count as pensionable service for the purposes of the Act any period of service in the regular force or any period of service described in section 6 of the Act that, under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, they were entitled to count for pension purposes, if they elect, within one year beginning on the day on which they become a contributor under the Act, to pay for that period of service.
(2)If the contributor elects to pay for the period of service, the amount that they are required to pay for it is
(a)in the case of a period of service for which they were required to pay under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, the amount determined by the following formula, together with interest
(b)in the case of a period of service for which, by the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, they were not required to pay, an amount, together with interest, equal to the amount that they would have been required to pay, in respect of pay equal to the pay authorized to be paid to them on the most recent occasion on which they became a contributor under the Act, had they, during that period of service, been required to contribute,
(i)if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, in respect of that period or portion,
(ii)if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, in respect of that period or portion, and
(iii)if that period or any portion of it was after March 31, 1969, in the manner and at the rates set out in subsection 5(1) of the Act in respect of that period or portion.
(3)For the purposes of paragraph (2)(a), interest means simple interest at 4% per annum on any amount paid to the contributor under the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, before they made the election, from the day on which the payment was made until the day on which the election was made.
(4)For the purposes of paragraph (2)(b), interest has the same meaning as in subsection 12.3(3).
note
12.8#
The pay that the contributor referred to in subsection 12.7(1) is deemed to have received, during any period of service referred to in paragraph 12.7(2)(a) or (b), is pay at a rate equal to the rate of pay on the basis of which the amount required to be paid for that period of service was determined
(a)under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, in the case of a period of service referred to in paragraph 12.7(2)(a), or
(b)under the Act, in the case a period of service referred to in paragraph 12.7(2)(b).
note
12.9#
(1)Any person who becomes a contributor under the Act, having been employed in the public service and having become entitled to an annuity or annual allowance under the Public Service Superannuation Act, or having been a member of the Royal Canadian Mounted Police and having become entitled to an annuity or annual allowance under the Royal Canadian Mounted Police Superannuation Act, is entitled, for the purposes of the Act, to retain that annuity or annual allowance, but the period of service on which that annuity or annual allowance was based may not be counted by that person for the purpose of any benefit to which they may become entitled under the Act by reason of having become a contributor under that Act.
(2)Despite subsection (1), any person to whom that subsection applies may elect, within one year beginning on the day on which they become a contributor under the Act, to surrender the annuity or annual allowance referred to in that subsection, and the person so electing is to be subject to subsection 12.7(2) in all respects as though they had not become entitled to an annuity or annual allowance under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act but had elected under subsection 12.7(1) to pay for the whole of that service.
note
12.91#
In addition to the amount referred to in subsection 12.7(2), the contributor, if they have been a member of the Royal Canadian Mounted Police and have become entitled, under the Royal Canadian Mounted Police Superannuation Act, to an annuity or annual allowance for which they were not required to contribute, must pay into the Consolidated Revenue Fund, for the period of service for credit to the account maintained in the accounts of Canada under that Act, an amount equal to the amount of any annuity or annual allowance that has been paid to them under that Act prior to their making an election to pay for that period of service under subsection 12.9(2).note
12.92#
For the purposes of section 9.3 of the Act, if, under subsection 12.7(1) or 12.9(2), the contributor elects to pay for a period of service referred to in paragraph 12.7(2)(a) that they were entitled to count for pension purposes under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, the amount to be charged to the pension fund established under that Act and credited to the Canadian Forces Pension Fund is equal to the amount determined by the formulanote
Revocation of Election
13#
(1)An election under Part I of the Act to pay for a period of service may be revoked by the elector,
(a)as to payments made and to be made for the period of service mentioned in the election, if the contributor received erroneous or misleading information in writing, with respect to the amount to be paid or the consequences of the election on their benefits, from a person whose normal duties include giving information about those matters, and the contributor, in making the election, acted on that information; or
(b)as to payments to be made for the period of service mentioned in the election, if the contributor establishes that financial hardship will be caused to them if they are required to continue to make the payments.
(1.1)A revocation that relates only to a portion of the period of service may only apply to the portion of the period of service that is earliest in point of time.
(2)If a contributor revokes their election under paragraph (1)(b), they must pay to His Majesty an amount in respect of any benefit that accrued to them during the subsistence of the election as a consequence of that election, calculated in accordance with Canadian Life Table No. 2 (1941), Males or Females, as the case may be, together with interest at the rate of 4% per annum.
(3)[Repealed, SOR/2025-256, s. 13] (repealed)
(4)If a contributor has revoked their election in whole or in part, and has paid any amount for the period of service in respect of which they revoked the election, that amount is to be applied in payment of the amount, if any, that they are required to pay under subsection (2) and
(a)in the case of a contributor who has revoked the election in whole under paragraph (1)(a), the remainder of the amount, if any, is to be refunded to them; and
(b)in any other case, the remainder of the amount, if any, is to be applied towards the payment for the portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with these Regulations, and any amount that remains is to then be refunded to them.
(5)If a contributor has revoked their election in whole or in part and is required to pay any further payments, they must make those payments in the amount and manner that the Minister determines and the amount is to be applied in payment of the amount that they are required to pay under subsection (2), if it has not already been paid, and the remainder of the amount, if any, is to be applied towards the payment for the portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with these Regulations.
(6)The amount required to be paid by the contributor under subsection (2) may be recovered on behalf of His Majesty as a debt due to the Crown from any benefit that is or may become payable under the Act to or in respect of the contributor, without prejudice to any other recourse available to His Majesty with respect to the recovery of that amount.
(8)[Repealed, SOR/2025-256, s. 13] (repealed)
(9)A contributor may revoke, in whole or in part, an election not to count a period of service as pensionable service under subsection 11(2.1) if the contributor received erroneous or misleading information in writing, with respect to the amount to be paid or the consequences of the election on their benefits, from a person whose normal duties include giving information about those matters, and the contributor, in making the election, acted on that information.
Manner of Payment for Elective Pensionable Service
14#
(1)If, under paragraph 12.4(b), a contributor — other than a contributor who is a member of the reserve force or a contributor who was a member of the reserve force and has made a top-up election under section 14.2 — has exercised an option to pay in instalments, those payments must be made by reservation from pay and allowances or otherwise, for life or for a period of years not greater than for life, and are payable in the following manner:
(a)the first instalment is due and payable on the first day of the month immediately following the month of election and succeeding instalments monthly after that time during the term corresponding to the plan of payment selected by the contributor, computed in accordance with Canadian Life Table No. 2 (1941), Males four per cent or Females four per cent, as the case may be; and
(b)the contributor may amend the plan of payment to provide for payment of the instalments still to be paid in a lump sum or by larger monthly instalments on a basis similar to that described in paragraph (a), calculated as of the date of the amendment.
(2)If a contributor — other than a contributor who is a member of the reserve force or, in respect of a top-up election under section 14.2, a contributor who was a member of the reserve force — originally exercised an option to pay in one lump sum, and subsequently the total amount to be paid in respect of the service for which the contributor elected to pay is verified as a greater amount than that on which the original lump sum payment was based, the contributor shall pay the difference either in one lump sum or by instalments, at the contributor’s option, on a basis similar to that described in subsection (1).
(3)If a contributor — other than a contributor who is a member of the reserve force or, in respect of a top-up election under section 14.2, a contributor who was a member of the reserve force — originally exercised an option to pay by instalments, and subsequently the total amount to be paid in respect of the service for which the contributor has elected to pay is verified as a greater or lesser amount than that on which the original instalments were based, the monthly instalment under subsection (1) shall be increased or decreased in accordance with the verified amount, but the instalment shall not be decreased by more than 5% of the original monthly instalment.
(4)If a contributor originally exercised an option to pay by instalments for a period of years less than for life, and if they can establish that financial hardship will be caused to them if they are required to continue to pay those instalments, on the application of the contributor, the amount of the monthly instalment may be reduced to a lesser amount on a basis similar to that described in subsection (1), calculated as of the first day of the month following approval of the application.
(4.1)The application must be made in writing, dated and signed and sent to the Minister, or a person designated by the Minister, within one week after the date that it bears and is void unless the contributor has passed a medical examination similar to that described in subsection 12.21(3) within the period of 90 days before or after the date of the application.
(5)Where a contributor, who has elected under the Act or Part V of the former Act to pay for any period of service and has undertaken to pay for that period by instalments, ceases to be a member of the regular force before all the instalments have been paid, the unpaid instalments shall be reserved from the benefits payable to them as follows:
(a)subject to paragraph (c), where the benefit payable is an annuity, the remaining instalments shall be reserved from that annuity;
(b)where the benefit payable is a cash termination allowance, the present value of the remaining instalments shall be reserved from that allowance to the extent that such allowance is not reduced below an amount equivalent to a return of contributions; or
(c)where during any period a pension granted under Part V of the former Act or an annuity granted under the Act is not payable or is reduced to an amount that is not sufficient to pay the instalments in full, the unpaid portion of the remaining instalments shall be reserved during such period from the pay and allowances or salary payable to the recipient or from any other amount payable to them by His Majesty.
(6)[Repealed, SOR/2025-256, s. 14] (repealed)
(7)For the purposes of section 87 of the Act, the amount and interest referred to in that section may be recovered from any allowance payable under the Act to the survivor or children as follows:
(a)in a lump sum from a cash termination allowance; or
(b)by monthly instalments from an annual allowance in an amount equal to 10% of the net monthly allowance, in which case payment may be made by or on behalf of the survivor or children in order to liquidate the amount due before the date on which the last monthly instalment would have otherwise been due.
14.1#
In respect of a member of the reserve force who is a contributor and who makes an election in relation to a period of service of a kind referred to in any of paragraphs 12.2(1)(a) to (f) or (i) to (n), or a member or former member of the reserve force who makes a top-up election under section 14.2, the following rules apply:
(a)any amounts payable by them are to be paid on the same terms and conditions as those set out in sections 16 to 21 of the Reserve Force Pension Plan Regulations that apply to a participant in respect of an election made under subsection 11(1) of those Regulations; and
(b)if they are in receipt of an annuity or annual allowance, section 23 of those Regulations applies to them in respect of any instalments resulting from a top-up election as if they had been a participant under those Regulations.
note
Top-up Election for Contributions Paid Under the Reserve Force Pension Plan Regulations
14.2#
A contributor is entitled to make a top-up election, once only, to contribute an additional amount in respect of all of the pensionable service that was counted to the contributor’s credit
(a)under section 10.2, other than pensionable service described in paragraph (b); and
(b)under section 10.2 that had been counted to their credit as a result of a pensionable earnings election.
note
14.3#
A contributor may make the top-up election commencing on the day in respect of which they are entitled to receive pay.note
14.4#
The contributor must make the top-up election no later than one year after the date of the written notice advising them that they have become entitled to make it.note
14.5#
A contributor who ceases to be considered to be a member of the regular force before the expiry of the period to make a top-up election is, on again being considered to be a member of the regular force, entitled to make the election until the end of one year after the date of the written notice advising the contributor that they have again become entitled to make the election.note
14.6#
(1)For the purposes of this section, former earnings, in respect of a period of pensionable service of a contributor who was a participant under subsection 4(2) of the Reserve Force Pension Plan Regulations, means the earnings that remained to the contributor’s credit as pensionable earnings on the day before the day on which they became or were considered to be a member of the regular force, other than earnings that came to their credit as a result of a pensionable earnings election, less any portion of those earnings that relates to earned premiums in lieu of leave, plus the allowance calculated in respect of that period in accordance with section 9.
(2)A contributor who makes a top-up election shall pay the full amount or a lesser amount for which the contributor opts at the time of making the election.
(3)The full amount is
(a)in respect of pensionable service described in paragraph 14.2(a), the total of amounts determined for each calendar year by the formula
(b)in respect of pensionable service described in paragraph 14.2(b), the total of amounts determined for each calendar year by the formula
(4)The contributor may not modify the amount for which the contributor has opted.
note
14.7#
Section 14.1 applies to a top-up election made under section 14.2 as if any amount to be paid in respect of the election were an amount required to be paid under subsection 12.3(1).note
14.8#
At the request of a contributor, they are deemed to have opted, at the time of making the top-up election, for the total of the amounts received by the Minister as of the date of the request, if
(a)they establish that financial hardship will be caused to them if they are required to continue to pay the instalments; or
(b)at the commencement date of an annuity or annual allowance, the instalments are greater than the increase in the monthly amount of the benefits payable that results from the election.
note
14.9#
(1)A contributor who made a top-up election is deemed not to have made it,
(a)in the case of an election in respect of a period after December 31, 1989, if the Minister of National Revenue refuses to issue a certification under paragraph 147.1(10)(a) of the Income Tax Act; or
(b)at the request of the contributor, if they received erroneous or misleading information in writing, with respect to the amount to be paid or the consequences of the election on their benefits, from a person whose normal duties include giving information about those matters and, in making the election, they acted on that information.
(2)If a top-up election is deemed not to have been made, any amount received from a plan, fund or institution, of a type referred to in subsection 22(2) of the Act, in respect of that election, shall be transferred to a plan, fund or institution, of any type referred to in that subsection, at the direction of the contributor.
(3)Despite the expiry of the period within which the election referred to in paragraph (1)(a) may be made, the contributor may make an election no later than 90 days after the date of the notice informing the contributor of the refusal by the Minister of National Revenue. In the case of another refusal, the contributor shall not make an election.
note
Re-enrolment
15#
(1)Subject to subsection (2), if a contributor is retired from the regular force and within 60 days after their retirement they again become a member of the regular force, they are deemed, for the purposes of the Act, to have continued to be a member of the regular force despite their retirement.
(2)Subsection (1) does not apply in any case if the contributor accepts payment at any time, in whole or in part, of a benefit under the Act in respect of their retirement.
(3)If a contributor is deemed to have continued to be a member of the regular force, they are deemed to have continued to receive pay at a rate equal to the rate of pay authorized to be paid to them for the rank held immediately before their retirement.
(4)[Repealed, SOR/2016-64, s. 21] (repealed)
Benefits
Annuity for Certain Members
16#
The following definitions apply in sections 16.1 and 16.2.
20-year intermediate engagement means a fixed period of 20 continuous years of service in the regular force commencing on the day on which the contributor was transferred to, enrolled in or re-enrolled in the regular force. (engagement de durée intermédiaire de 20 ans)
25-year intermediate engagement means a fixed period of 25 continuous years of service in the regular force commencing on the day on which the contributor was transferred to, enrolled in or re-enrolled in the regular force. (engagement de durée intermédiaire de 25 ans)
retirement age, as applied to any rank of contributor, means the age determined under chapter 15 of the Queen’s Regulations and Orders for the Canadian Forces as the retirement age applicable to that rank. (âge de la retraite)
note
16.1#
A contributor exercising the option referred to in subsection 19(1) of the Act is entitled to an immediate annuity if
(a)they have completed a 20-year intermediate engagement that commenced before March 1, 2007 and are not serving on an indefinite period of service;
(b)they have 10 or more years of regular force pensionable service and have reached retirement age;
(c)they are not an officer and have at least 25 years of regular force pensionable service; or
(d)they were a member of the regular force with 10 or more years of regular force pensionable service on March 1, 2007 and
(i)they have at least 20 years of regular force pensionable service, unless
(A)they have at any time served on a 25-year intermediate engagement and do not, at the time of ceasing to be a member of the regular force, have at least 25 years of regular force pensionable service,
(B)they have at any time refused an offer of a 25-year intermediate engagement unless, at the time of the refusal, they were serving on a 20-year intermediate engagement that commenced before March 1, 2007 or had completed a 20-year intermediate engagement that commenced before March 1, 2007, or
(C)at the time they cease to be a member of the regular force they are serving on an indefinite period of service, or
(ii)they have at least 19 years of regular force pensionable service, they are not serving on an intermediate engagement or an engagement for an indefinite period of service in the regular force, they have not at any time received an offer of a 25-year intermediate engagement and they are
(A)an officer who did not fail to accept an offer for an indefinite period of service in the regular force, or
(B)a contributor, other than an officer, who ceases to be a member of the regular force on the expiry of a period of engagement and who did not fail to accept an offer to re-engage in the regular force.
note
16.2#
(1)A contributor described in clause 16.1(d)(i)(A) or (B) is entitled to an immediate annuity that is reduced
(a)in the case of an officer, by 5% for every full year by which their years of age, on the day on which they cease to be a member of the regular force, are less than retirement age; and
(b)in any other case, by 5% multiplied by the lesser of
(i)the number of full years by which their years of age are less than retirement age, and
(ii)the number of full years by which their years of regular force pensionable service are less than 25.
(2)A contributor described in clause 16.1(d)(i)(C) is entitled to an immediate annuity reduced in accordance with subsection (1), but, if the contributor completed a 20-year intermediate engagement that commenced before March 1, 2007, the amount of the annuity may not be less than an amount calculated as follows:
note
16.3#
(1)A contributor exercising the option referred to in subsection 19(1) of the Act with 10 or more years of regular force pensionable service on March 1, 2007, who has served continuously as a member of the regular force from March 1, 2007 until the day on which they cease to be a member of the regular force and who has less than 20 years of regular force pensionable service, is entitled to an immediate annuity reduced in accordance with subsection (2) if they cease to be a member of the regular force by reason of a workforce reduction.
(2)The immediate annuity is to be reduced by the least of the following percentages:
(a)30%,
(b)5% for every full year by which the contributor’s full years of regular force pensionable service are less than 20, or
(c)5% for every full year by which the contributor’s years of age are less than the retirement age applicable to the contributor’s rank.
(3)The reduction is to cease when the contributor reaches 65 years of age.
note
Annuity Calculation — Reserve Force Service
16.4#
For the purposes of paragraph 15(1)(a) of the Act, in the case of a contributor who is or was a member of the reserve force,
(a)if the contributor’s pensionable service in a calendar year was service in the reserve force, and the contributor had no days of Canadian Forces service during that pensionable service, the amount of pay received by the contributor in respect of that service is deemed to be zero; and
(b)if the pensionable service of a contributor in a calendar year, other than pensionable service referred to in paragraph (a), includes a period during which the number of days of Canadian Forces service is less than the number of days of pensionable service, the amount of pay received by the contributor in respect of the pensionable service in that calendar year shall be calculated as follows:
note
16.5#
If the pensionable service of a contributor in a calendar year includes a period that relates to earnings in respect of which a pensionable earnings election has been made or a period of service of a kind referred to in paragraph 12.2(1)(i) in respect of which the contributor has elected to pay, the amount of pay received by the contributor in respect of that period, for the purpose of calculating the average annual pay referred to in paragraph 15(1)(a) of the Act, is the amount that would be calculated as the updated pensionable earnings of a participant under subsection 37(2) of the Reserve Force Pension Plan Regulations for the calendar year if
(a)the participant’s pensionable earnings for the calendar year was the contributor’s pay for that period; and
(b)the year that the participant most recently ceased to be a participant was the year in which the election is made, or 2007 if the contributor has remained a participant or a member of the regular force from March 1, 2007 to the day of the election.
note
16.6#
(1)In respect of a contributor who has been a member of the reserve force, the number of years of pensionable service referred to in subparagraph 15(1)(a)(i) or (b)(i), paragraph 15(2)(d) or subsection 25(1) of the Act shall be adjusted in accordance with subsection (2) in respect of any calendar year or portion of a calendar year of pensionable service that
(a)came to the contributor’s credit by reason of an election for a period of service in the reserve force of a kind referred to in paragraph 12.2(1)(i) if the contributor opted for a lesser amount under paragraph 12.3(1)(g);
(b)came to the contributor’s credit under section 10.2, other than service described in paragraph (c), if the contributor did not make the top-up election or opted to pay a lesser amount on the date of the election;
(c)came to the contributor’s credit by reason of a pensionable earnings election if the contributor
(i)opted at the time of making the election to pay a lesser amount,
(ii)failed to make the top-up election under paragraph 14.2(b) in respect of that service, or
(iii)made the top-up election but opted to pay a lesser amount under subsection 14.6(2);
(d)is service in the reserve force during which the member was considered to be a member of the regular force by virtue of section 8.1;
(e)came to the contributor’s credit by reason of an election for a period of service in the reserve force of a kind referred to in paragraph 12.2(1)(i) if the contributor did not opt for a lesser amount when making the election;
(f)came to the contributor’s credit by reason of a pensionable earnings election if the contributor chose to pay the full amount at the time of the election and in respect of which the contributor later made the top-up election under paragraph 14.2(b) and paid the full amount; and
(g)is referred to in paragraph 14.2(a) if the contributor made the top-up election and chose to pay the full amount.
(2)The adjustment shall be made by subtracting from the total number of years of pensionable service the total of the values determined by the following formula for each calendar year or portion of a calendar year of pensionable service:
Pay Deemed to Have Been Received
16.61#
For the purposes of subsection 15(4) of the Act, the pay that a contributor who has to their credit pensionable service that includes any period of service of a kind referred to in paragraphs 12.2(1)(a) to (h) is deemed to have received during that period is determined at a rate equal to the rate of pay on the basis of which the amount required to be paid by them under subsection 12.3(1) for that period of service was determined.note
Adjustment — Previous Annual Allowance
16.7#
(1)The adjustment referred to in subsections 18(4) and 21(2) of the Act shall be made by deducting from the amount of the annuity or annual allowance an amount determined in accordance with the formula
(2)The amount to be deducted under subsection (1) shall not result in the contributor receiving less than the amount of the annual allowance that the contributor was receiving before the contributor again became a member of the regular force or before the contributor became entitled to the disability pension, less any amount that is deducted under subsection 15(2) of the Act.
(3)The amount to be deducted under subsection (1) shall not exceed the total amount that was received as an annual allowance by the contributor before the contributor again became a member of the regular force or became entitled to the disability pension.
note
Transfer Value
16.8#
A contributor who is described in subsection 22(1) of the Act and has not reached 50 years of age may opt for the payment of the transfer value referred to in that subsection.note
16.9#
A contributor shall exercise the option for the payment of a transfer value no later than the later of one year after the day on which they cease to be a member of the regular force and March 1, 2008.note
16.91#
The contributor is deemed not to have exercised the option for the payment of a transfer value if, before the transfer value has been paid, the contributor again becomes, or under section 8.1 is considered to be, a member of the regular force.note
16.92#
The transfer value is an amount, together with interest calculated in accordance with section 16.98, equal to the greater of
(a)the actuarial present value, on the date of the option, of the accrued pension benefits that would be payable to or in respect of the contributor, and
(b)a return of contributions, calculated as of the date of the option as if the contributor had been entitled to a return of contributions on that date.
note
16.93#
(1)The calculation of the accrued pension benefits is based on the pensionable service to the contributor’s credit on the day after the day on which they cease to be a member of the regular force, which service includes only the portion of the pensionable service that is subject to an election — other than a pensionable earnings election or an election made in relation to a period of service of a kind referred to in paragraph 12.2(1)(i) — and for which the contributor has paid or ought to have paid before the date of the option.
(2)For the purposes of the calculation of the accrued pension benefits, the calculation of the adjustment referred to in section 16.6 is subject to the following rules:
(a)if the pensionable service to the contributor’s credit includes pensionable service that was subject to a pensionable earnings election or an election made in relation to a period of service in the reserve force of a kind referred to in paragraph 12.2(1)(i), the contributor is considered to have opted, when making the election, to pay a lesser amount corresponding to the payments in respect of the election that were made or ought to have been made on or before the date of the option for the payment of a transfer value;
(b)if the contributor has made a top-up election under section 14.2, the contributor is considered to have opted at the time of the election to pay a lesser amount corresponding to the payments in respect of the top-up election that were made or ought to have been made on or before the date of the option for the payment of a transfer value; and
(c)if the top-up election was made in respect of pensionable service that came to the contributor’s credit under a pensionable earnings election, for the purposes of calculating the full amount referred to in paragraph 14.6(3)(b) in respect of the pensionable earnings election, the proportion referred to in the description of E in that paragraph is calculated on the basis that the contributor opted for a lesser amount, at the time of the pensionable earnings election, equal to the amount referred to in paragraph (a).
note
16.94#
The calculation of the actuarial present value of the accrued pension benefits is subject to the following rules:
(b)the possibility that the contributor may receive an annual allowance is to be excluded.
note
16.95#
(1)For the purposes of subsection (2), the actuarial valuation report is the actuarial valuation report most recently laid before Parliament, under section 56 of the Act, before the date of the option or, if that report was laid before Parliament in the month in which the option was exercised or in the preceding month, the preceding report that was laid before Parliament.
(2)In determining the actuarial present value of a contributor’s accrued pension benefits, the following actuarial assumptions are to be used:
(a)the mortality rates for contributors and survivors are the mortality rates, including annual percentages of mortality reduction, used in the preparation of the actuarial valuation report;
(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 be survived by children is based on the rates regarding the average number, average age and eligibility status of children at the death of a contributor, used in the preparation of the actuarial valuation report;
(d)the probability that a contributor will become entitled to an annuity under paragraph 16(1)(d) of the Act is based on the rates of termination owing to disability used in the preparation of the actuarial valuation report, taking into account the probability — as set out in that report — that there would be immediate eligibility for a disability pension under the Canada Pension Plan or a provincial pension plan; and
(e)the probability that a contributor will have a survivor at death is based on the probability that a contributor will have a survivor at death and on the age difference between those persons that was used in the preparation of the actuarial valuation report.
note
16.96#
There shall be deducted from the amount of the transfer value
(a)contributions remaining unpaid in respect of pay that the contributor is deemed to have received under subsections 11(4) and (4.1); and
(b)arrears in respect of a pensionable earnings election, an election referred to in section 6 of the Act or a top-up election made under section 14.2 of these Regulations.
note
16.97#
(1)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 22(2)(b) of the Act.
(2)A deferred life annuity and an immediate life annuity, as defined in subsection 2(1) of the Pension Benefits Standards Regulations, 1985, are prescribed as a kind of deferred life annuity and a kind of immediate life annuity for the purposes of paragraph 22(2)(c) of the Act.
(3)Any portion of the transfer value, the payment of which is being effected by a transfer under subsection 22(2) of the Act, that is in excess of the amount that may be transferred in accordance with section 8517 of the Income Tax Regulations shall be paid to the contributor.
(4)If, after the option for the payment of the transfer value described in section 22 of the Act has been exercised but before that payment has been effected, the contributor dies, the following rules apply:
(a)the amount that may be transferred shall be paid accordingly and any excess shall be paid
(ii)to the contributor’s estate or succession if there is no person who would have been entitled to the annual allowance as a survivor; or
(b)if no amount may be transferred, all of the transfer value shall be paid in accordance with subparagraphs (a)(i) and (ii).
(5)If there are two persons who would have been entitled to an annual allowance under subsection 25(1) of the Act as survivors had the transfer value option not been exercised, each of them shall be entitled to a share of the excess or of the transfer value, as the case may be, determined by the formula
(6)In determining the number of years for the purpose of subsection (5), part of a year shall be counted as a full year if the part is six or more months and shall be ignored if it is less.
note
16.98#
(1)Interest shall be calculated, in accordance with the rate determined under subsections (2) and (3), and converted to an effective annual rate, for the period beginning on the date of the option and ending on the last day of the month before the month in which the transfer value is paid or, if the contributor has not yet given the direction referred to in subsection 22(2) of the Act, ending 90 days after the date of the option.
(2)The rate of interest is equal to the rate of return that existed in respect of the second quarter before the date of the option and set out in the table entitled “Balanced” on the line “Mercer Median” in the column entitled “3 Months” in the Summary of Investment Performance Survey of Canadian Institutional Pooled Funds, published by Mercer Investment Consulting, as amended from time to time.
(3)If the rate of return is negative, the rate of interest is 0.0%.
note
16.99#
If a division of a contributor’s pension benefits is effected under the Pension Benefits Division Act before the day on which payment of a transfer value is effected, the transfer value shall be reduced to take into account the adjustment to the pension benefits made in accordance with section 21 of the Pension Benefits Division Regulations.note
Payments to Survivor and Children
17#
For the purposes of subsection 31(2) of the Act, if a child was born to a person at a time when that person was over 60 years of age and, after that time, that person did not become or continue to be a contributor, the child is not entitled to an allowance under the Act unless the child was born following a gestation period that commenced prior to the date when the contributor attained the age of 60 years or ceased to be a member of the regular force, whichever is later.note
18#
For the purposes of paragraph 25(5)(b) of the Act, “full-time attendance at a school or university” means enrolment in and pursuance of a full-time course of training or instruction given by a school, college, university or other institution of an educational, professional or technical nature and, for these purposes, full-time attendance includes situations in which the child
(a)is again enrolled in and pursuing a full-time course of study, or dies, no later than the last day of the fifth month after the month in which the child ceased to be enrolled in and to pursue the full-time course of study; or
(b)is not again enrolled in and pursuing a full-time course of study within that period owing to their illness and is again enrolled in and pursuing a full-time course of study, or dies, no later than the last day of the twelfth month after the month in which the child ceased to be enrolled in and to pursue the full-time course of study.
note
Limit on Child’s Entitlement
Limits on Survivors’ Benefits
19.2#
(1)The monthly amount payable to a survivor or child under section 25 of the Act, in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(d) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(d)(i) to (iii) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for each month to the beneficiary of a member, determined under subparagraph 8503(2)(d)(iv) of the those Regulations, as that paragraph and those subparagraphs read on January 15, 1992.
(2)The aggregate of all monthly amounts payable to survivors and children under section 25 of the Act, in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(d) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(d)(i) to (iii) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for each month to the beneficiaries of a member, determined under subparagraph 8503(2)(d)(v) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992.
(3)Subject to subsection (5), the monthly amount payable to a survivor or child under section 25 of the Act in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(e) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(e)(i) to (iv) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for each month to a beneficiary of a member, determined under subparagraph 8503(2)(e)(v) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992.
(4)The aggregate of all monthly amounts payable to survivors and children under section 25 of the Act in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(e) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(e)(i) to (iv) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for a month to the beneficiaries of a member, determined under subparagraph 8503(2)(e)(vi) of those Regulations as that paragraph and those subparagraphs read on January 15, 1992.
(5)The present value of all benefits payable to a survivor under section 25 of the Act in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(f) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(f)(i) to (iv) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992, calculated as at the time of the contributor’s death, shall not exceed the present value, as at the time immediately before the contributor’s death, of all benefits that have accrued under that section with respect to the contributor to the day of the contributor’s death.
(6)The limits set out in subsections (1) to (5) apply to amounts payable with respect to a contributor who dies after the coming into force of an order, made under paragraph 10(a) of the Special Retirement Arrangements Act in respect of a person referred to in subparagraph 10(a)(ii) or (vi) of that Act, providing for the payment of benefits to the survivor or children of the contributor.
note
Prescribed Evidence for the Purposes of Paragraph 50(1)(k) of the Act
20#
(1)The following are prescribed as evidence for the purpose of paragraph 50(1)(k) of the Act:
(a)a document signed by the contributor stating that they have 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 who is a member of the Canadian Forces on June 10, 1976, and who subsequently ceases to be a member of the Canadian Forces shall provide the evidence referred to in paragraph (1)(a) prior to the date on which the contributor is entitled to an annuity under the Act.
(3) and (4)[Repealed, SOR/2016-64, s. 30] (repealed)
Payments Otherwise than by Monthly Instalments
22#
For the purposes of subsections 11(1) and (2) of the Act, where a person in receipt of an annuity or annual allowance requests that it be paid otherwise than in equal monthly instalments, or where the payment of an annuity or annual allowance in equal monthly instalments is not practicable for administrative reasons, the Minister may direct, if such direction does not result in the payment of an aggregate amount greater than the aggregate amount of equal monthly instalments otherwise payable in accordance with the said subsections, that the annuity or annual allowance shall be paid in arrears
(a)in equal instalments quarterly or semi-annually; or
(b)annually.
note
Re-enrolment or Transfer
22.1#
(1)For the purposes of subsection 41(2) of the Act, the benefits to which a contributor is entitled are
(a)the original annuity within the meaning of subsection 41(1) of the Act; and
(b)an amount equal to the total of their contributions under the Act in respect of the period of their service in the regular force after their re-enrolment or transfer.
(2)Subsection (1) does not apply to members of the reserve force referred to in paragraph 8.1(1)(c) and subsection 8.1(3).
note
Revocation of Option
23#
(1)If a contributor received erroneous or misleading information in writing with respect to the amount to be paid or the consequences on their benefits resulting from one of the following options or the following election, from a person whose normal duties include giving information about those matters, and the contributor, in exercising the option or making the election, acted on that information, the contributor may revoke it:
(c)a top-up election made under section 14.2.
(a)referred to in paragraph (1)(a); or
(b)that were available to the contributor on the day before the day on which the option referred to in paragraph (1)(b) was deemed to have been exercised.
(3)The contributor who revokes a top-up election made under section 14.2 may make a new election under that provision.
24#
(1)The options and election referred to in section 23 may only be revoked if
(a)the contributor submits an application for revocation within 90 days after the day on which they became aware that erroneous or misleading information was received by them;
(d)there is a difference of at least 5% between the actual amount of the benefit and the amount that the erroneous or misleading information had indicated that the contributor would be entitled to receive; and
(e)subject to section 26, any payment made to the contributor, in respect of any benefit paid to them as a consequence of the option or election that they are applying to revoke, is repaid by the contributor no later than 120 days after the date of the notice informing the contributor of the amount to be repaid.
(2)The contributor who exercises a new option or makes a new election shall include it with the application for revocation.
(3)The date of the sending of the application for revocation, and the date of the new option or the new election, if one is exercised or made, 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.
25#
If a new option is exercised under subsection 23(2) or a new election is made under subsection 23(3), it shall be effective on the date that
(a)the revoked option was exercised or the revoked election was made;
(b)the option would have been exercised or the election would have been made, if the contributor has established, under paragraph 24(1)(c), that they would have exercised or made it on a different date; or
(c)the contributor ceased to be a member of the regular force, in the case of the deemed option referred to in paragraph 23(1)(b).
note
26#
If the new option or the new election results in the payment of an annuity or annual allowance and if the repayment by the contributor of the payment referred to in paragraph 24(1)(e) within the period specified in that paragraph will cause financial hardship to the contributor, the repayment shall be made in monthly instalments deducted from the annuity or annual allowance beginning the month after the date of the notice referred to in that paragraph. The deductions shall not be less than 10% of the gross monthly amount of the annuity or annual allowance.note
Debit Balances in Pay Accounts
27#
For the purposes of section 89 of the Act, any debit balance in the pay account of a former member of the regular force or of the reserve force shall be recovered
(a)from any return of contributions or a transfer value to which the former member is entitled, in a lump sum; or
(b)from any annuity or annual allowance to which the former member is entitled,
(i)by monthly instalments in an amount equal to 10% of their gross monthly annuity or allowance, or
(ii)by monthly instalments in an amount equal to 50% of their gross monthly annuity or allowance, if they have been convicted of an offence under the Criminal Code or the National Defence Act that led, directly or indirectly, to the debit balance.
note
Form and Manner of Certain Elections and Options
27.1#
(1)When a contributor exercises an option under subsection 18(1) or 19(1) of the Act, section 67 of An Act to amend the Canadian Forces Superannuation Act and to make consequential amendments to other Acts, being chapter 26 of Statutes of Canada, 2003, or section 8.2 or 16.8 of these Regulations, or makes a top-up election under section 14.2 of these Regulations, it is valid only if it is
(a)exercised or made in writing, and signed and dated by the contributor; and
(b)sent to the Minister within one week after the date that it bears.
(2)The option is exercised and the election is made on the date that it bears, except that an option exercised under subsection 19(1) of the Act before or on the day on which the contributor ceases to be a member of the regular force is exercised on the day after the day on which the contributor ceases to be a member of the regular force.
(3)The date of the sending of the option or 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.
(4)A top-up election may be made only while the contributor is a member of the regular force.
note
27.2#
(1)For the purposes of Part I of the Act, in respect of any election made by a contributor member of the reserve force to pay for a period of service of a kind referred to in any of paragraphs 12.2(1)(a) to (f) and (i) to (m) or to repay, under subsection 12.6(1), the amount of the annuity or annual allowance that they received, the following conditions apply:
(a)it must be made while the contributor is a member of the regular force;
(b)it must be evidenced in writing, and dated and signed by the contributor; and
(2)The date of the election is the date that the document evidencing it bears.
(3)The date of the sending of the document 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
Recovery of Amounts Paid in Error
28#
(1)Where an amount has been paid in error under Part I of the Act to a person on account of any annuity or annual allowance and the Minister directs that the amount be repaid by way of deductions from any subsequent payments of that annuity or annual allowance, that person shall forthwith be notified of the amount that has been paid in error and the manner in which the amount is to be recovered.
(2)The amount referred to in subsection (1) shall be recovered by monthly instalments deducted from any annuity or annual allowance payable to that person for a period equal to the lesser of
(a)the life expectancy of that person, and
(b)the period required to pay the amount in monthly instalments equal to 10 per cent of the gross monthly amount of the annuity or annual allowance
calculated as of the date of the Minister’s direction, in accordance with Canadian Life Table Number 2 (1941), Males or Females, as the case may be.
29#
A person from whose annuity or annual allowance deductions are being made under section 28 may, at any time, pay the amount then owing
(a)in a lump sum;
(b)by larger monthly instalments on a basis similar to that described in subsection 28(2); or
(c)by a lump sum payment and by monthly instalments on a basis similar to that described in subsection 28(2) and payable within the same or a lesser period than that originally set out.
note
30#
If, under subsection 28(2), deductions are to be made by monthly instalments from a person’s annuity or annual allowance, the first deduction must be made in the month specified by the Minister and the succeeding ones must be made in equal amounts, except for the last one, which may be less in amount than the preceding deductions.note
31#
Despite subsection 28(2), if the deductions by monthly instalments referred to in that subsection would, in the opinion of the Minister, cause financial hardship to the person to whom the annuity or annual allowance is payable, the Minister may direct that lesser monthly instalments be deducted, but such instalments must not in any case be less than the greater of 5% of the gross monthly annuity or annual allowance and $1.note
32#
If the Minister directs, under section 31, that lesser deductions be made and the person in respect of whom the lesser deductions are being made dies before the amount is paid in full, the amount remaining unpaid is to be, if the Minister so directs, retained from any further benefits payable under the Act in respect of that person.note
Estate Tax and Succession Duties
33#
(1)Where, upon the death of a contributor, any annual allowance becomes payable under the Act to a successor, application in writing may be made, by or on behalf of the successor, to the Minister for payment out of the Superannuation Account or Canadian Forces Pension Fund of the whole or any part of such portion of any estate, legacy, succession or inheritance duties or taxes payable by the successor that are attributable to the said allowance, and where the Minister directs, in accordance with the application, that the whole or any part of the duties or taxes so payable shall be paid out of the Superannuation Account or Canadian Forces Pension Fund, the maximum portion of the said duties or taxes that may be paid is the proportion that
(a)the value of the allowance payable to the successor
(b)the value of the whole estate,
is ofcalculated for the purposes of determining the said duties or taxes payable in respect thereof.
(2)Where the Minister gives a direction in accordance with subsection (1), if the annual allowance payable to the successor is payable in equal, monthly, quarterly or semi-annual instalments or in an annual amount, the allowance shall be reduced either for a term requested by the successor in the application made under subsection (1), or during the entire period for which the allowance is payable if the successor fails to make a request in the application under subsection (1) that the allowance be reduced for a term,
(a)where the allowance is payable in monthly instalments, by 1/12 of an amount,
(b)where the allowance is payable in quarterly instalments, by 1/4 of an amount,
(c)where the allowance is payable in semi-annual instalments, by 1/2 of an amount, and
(d)where the allowance is payable annually, by the whole of an amount,
(e)in the case of an allowance payable to the survivor of the contributor, in accordance with a(f) Ultimate Table, together with interest at the rate of four per cent per annum; and
(f)in the case of an allowance payable to a child of the contributor, at an interest rate of four per cent per annum and mortality shall not be taken into account.
determined by dividing the amount of the said duties or taxes to be paid out of the Superannuation Account or Canadian Forces Pension Fund by the value of an annuity of $1 per annum, payable monthly, quarterly, semi-annually or annually, as the allowance is payable, to a person of the age of the successor at the date of payment of the said duties or taxes out of the Superannuation Account or Canadian Forces Pension Fund, calculated
(3)Where the annual allowance of a successor was reduced under this section for a term and the annual allowance was suspended before the end of the term under section 27 of the Act as it read on June 28, 1989, if at any time the annual allowance is resumed it shall be reduced for a term equal to the term or the balance of the term, as the case may be, during which the annual allowance would have been reduced had it not been suspended and such reduction shall be made to the same extent and in the same manner as the annual allowance was reduced immediately prior to the suspension.
Canada Pension Plan
34#
For the purposes of subsection 2(4) of the Act, the following employment as a member of the Canadian Forces is excepted employment for the purposes of the Canada Pension Plan:
(a)employment on or after January 1, 1966, as a member of the Canadian Forces to whom the Defence Services Pension Continuation Act applies; and
(b)employment in the reserve force as defined in subsection 2(1) of the National Defence Act from January 1, 1966 to December 31, 2006, other than employment
(i)on Continuous Duty or Class “C” Reserve Service, or
(ii)in excess of 30 days on Special Duty or Class “B” Reserve Service.
note
General
35#
The chairman of the Service Pension Board may issue such instructions and prescribe such forms as he or she deems necessary to give effect to section 49 of the Act.note
36#
(1)For the purposes of paragraph 55(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 the rate that 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 in respect of each fiscal year for the purpose of calculating interest under subsection (1) to be published 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
36.1#
(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 section 10 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 section 10 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 Canadian Forces 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 13(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 regular 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 regular force and December 31, 2000.
note
Calculation of Interest on Return of Contributions for Any Period after 2000
36.2#
(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 section 10 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 Canadian Forces 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 36.1.
(2)For the purposes of paragraph 13(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 36.1; 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 section 10 of the Act that have been paid by the contributor into, or transferred to the credit of the contributor, to the Canadian Forces 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 Canadian Forces 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
Annual Report
36.3#
Beginning with the fiscal year ending March 31, 2002, the annual report referred to in section 57 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
Capitalized Value
37#
Where, under Part I of the Act, it is necessary to determine the capitalized value of an annuity or annual allowance, the capitalized value shall be computed on the basis of the Canadian Life Table Number 2 (1941), Males or Females, as the case may be, together with interest at the rate of four per cent per annum.note
Transitional
39#
For the purposes of paragraph 50(l) of the Act, any direction given by the Minister under subsection 62(1) of the former Act which is outstanding on February 1, 1968, shall continue to have full force and effect in the circumstances contemplated by that subsection but any such direction shall be subject to modification or suspension by the Minister on receipt of a recommendation from the Canadian Pension Commission.note
Canadian Forces Supplementary Death Benefits
Definitions
39.1#
The following definitions apply in sections 40.1 to 52.2 and in Schedules I and II.
basic benefit means the benefit referred to in subsection 66(1) of the Act. (prestation de base)
salary means
(a)subject to paragraph (b), in the case of a participant who is a member of the regular force, the greater of
(i)the pay of that participant, expressed in terms of an annual rate, including any retroactive increase deemed to have commenced to have been received under section 48, and
(ii)$3,000 per annum if their rank is lower than warrant officer, or $5,000 per annum if their rank is warrant officer or higher; or
(b)in the case of an elective participant, the greater of
(i)the pay of that participant on the day on which they ceased to be a member of the regular force, expressed in terms of an annual rate, including any retroactive increase deemed to have commenced to have been received under section 48 while they were a member of the regular force, and
(ii)$3,000 per annum if their rank on the day on which they ceased to be a member of the regular force was lower than chief petty officer in the Royal Canadian Navy, warrant officer in the Canadian Army or Royal Canadian Air Force or warrant officer in the Canadian Forces, or $5,000 per annum if their rank on that day was chief petty officer or higher in the Royal Canadian Navy, warrant officer or higher in the Canadian Army or Royal Canadian Air Force or warrant officer or higher in the Canadian Forces. (traitement)
note
Contributions
Participants Absent from Duty
41#
The contribution required to be paid by a participant who is absent from duty is an amount equal to the amount that they would be required to pay if they were not so absent.note
42#
Where a participant is absent from duty with leave and receives pay and allowances during the period when they are so absent, the contributions required to be paid by them shall, during the period when they are absent, be paid in accordance with section 41.note
43#
(1)Where a participant is absent from duty with leave but does not receive pay and allowances for or in respect of the period, or any part thereof, during which they are so absent, they shall pay the contributions required to be paid by them at such times and in such manner as the Minister, from time to time, prescribes, and any part of the contributions not paid during their absence shall be paid by that participant when they return to duty by reservation from pay and allowances in accordance with subsection (2).
(2)If a participant returns to duty after having been absent from duty with leave and has not paid the contributions required to be paid in respect of the period, or any part of it, during which the participant was absent, the contributions shall be recovered by monthly deductions from their pay during a period of not more than six months in amounts not less than the amounts that were required to be paid while they were absent.
(3)Notwithstanding anything in this section, where a participant who has been absent from duty with leave and has returned to duty is paying the appropriate amount of contributions in respect of a period when they were so absent by reservation from their pay and allowances, they may pay, in one lump sum, at any time prior to the expiration of the period during which the contributions are to be recovered from pay and allowances, the amount payable by them in respect of the period during which they were so absent.
44#
Where a participant is absent without authority for a period in excess of 21 consecutive days, they shall be deemed to have ceased to be a member of the regular force on the last day in the month in which the 22nd consecutive day on which they were so absent occurs, unless such absence ceases on or before the last day of the said month.note
Elective Participants
45#
(1)Subject to subsections (2) and (3), the contribution required to be paid by an elective participant who is entitled to an immediate annuity under Part I of the Act on ceasing to be a member of the regular force, other than a participant who has made an election under section 52.1 of these Regulations or section 64 of the Act as it read prior to the coming into force of this subsection, is $0.05 per month for every $250 of their salary on ceasing to be a member.
(3)The contribution required under subsection (1) in respect of a participant who is 65 years of age or older is reduced by $0.50 per month, effective on the later of
(a)December 1, 1992, and
(b)the April 1 or October 1 that follows the day on which the participant attains 65 years of age, whichever is earlier.
(4)Subject to subsection (5), a participant who contributed under subsection (1) during the period beginning on October 5, 1992 and ending on November 30, 1992 shall, in respect of the period beginning on December 1, 1992 and ending on March 31, 1993, contribute one half of the amount determined under subsection (1).
(5)The contribution required under subsection (4) is reduced by $0.25 per month in respect of a participant who attained 65 years of age before October 1, 1992.
(6)The contribution required to be paid by an elective participant who, on ceasing to be a member of the regular force, is entitled to an immediate annuity under Part I of the Act and who makes an election under section 52.1 of these Regulations or section 64 of the Act, as it read prior to the coming into force of this subsection, is $0.50 per month until they attain 65 years of age.
(7)Every elective participant who, on ceasing to be a member of the regular force, was not or is not entitled to an immediate annuity under Part I of the Act, shall contribute, for every $2,000 of the basic benefit of the participant
(a)during any period in which neither an annuity under Part I of the Act nor a pension under the Defence Services Pension Continuation Act is payable to the participant, the amount set out in Part I of Schedule I; and
(b)during any period in which an annuity under Part I of the Act or a pension under the Defence Services Pension Continuation Act is payable to the participant, the amount set out in Part II of Schedule I.
(8)[Repealed, SOR/2025-256, s. 30] (repealed)
(9)Contributions payable under paragraph (7)(a) shall be paid in a lump sum, in advance,
(a)in respect of a participant who ceased to be a member of the regular force before November 1, 1992, each year on or before the thirtieth day after the anniversary of the day on which the participant ceased to be a member of the regular force; and
(b)in respect of a participant who ceases to be a member of the regular force on or after November 1, 1992, on or before the thirtieth day after the day on which the participant ceases to be a member of the regular force and, in each succeeding year, on or before the thirtieth day after the anniversary of the day on which the participant ceased to be a member of the regular force.
(10)[Repealed, SOR/2016-64, s. 37] (repealed)
(11)Contributions payable under subsections (1), (4) and (6) and paragraph (7)(b) shall be paid by reservation from the annuity or pension referred to in those subsections or that paragraph, as the case may be.
(12)Where a person who is an elective participant has paid a contribution under Part II of the Act in respect of a period longer than one month and, before the expiration of that period, the person becomes, under the Act or under Part II of the Public Service Superannuation Act, a participant other than an elective participant, there shall be refunded to the participant an amount equal to the fraction of the last contribution paid, of which
(a)the numerator is the number of complete calendar months remaining until the participant’s next contribution would have been payable if the participant had continued to be an elective participant; and
(b)the denominator is the total number of calendar months in respect of which the contribution was paid by the participant.
Recoveries
46#
(1)Where a participant ceases to be a member of the regular force and does not become a public service participant, any contributions payable by them on the day they cease to be a member of the regular force may be recovered in one lump sum, or by instalments, from any moneys payable to or in respect of them at any time by or on behalf of His Majesty.
(2)Where an elective participant dies, any contributions payable by them on the day of their death may be recovered from any moneys payable to or in respect of them at any time by or on behalf of His Majesty.
Service Substantially Without Interruption
47#
Where, during any relevant period, a person ceases to be a member of the regular force and within three months from the day on which they so cease to be a member they again become a member of that force, their service in the regular force during that period shall, for the purposes of Part II of the Act, be deemed to be substantially without interruption.note
Retroactive Increases in Pay
48#
For the purpose of Part II of the Act, where a retroactive increase is authorized in the pay of a participant, such increase shall be deemed to have commenced to have been received by them on the first day of the month in which
(a)the Governor in Council or the Treasury Board, as appropriate, approved such increase; or
(b)written approval of such increase was duly issued by the appropriate authority in a case where approval of the Governor in Council or the Treasury Board is not required.
note
Proof of Age
49#
(1)For the purposes of Part II of the Act, proof of age shall, subject to subsection (2), be established by the following evidence:
(a)a birth certificate issued by an appropriate civil authority;
(b)a baptismal certificate, issued by an appropriate religious authority, indicating that the baptism took place within five years after the date of birth; or
(c)an official notification issued by an appropriate civil authority indicating that the birth is registered with that authority and stating therein the date of birth.
(2)In the event that the evidence referred to in subsection (1) cannot be obtained by the participant, proof of their age may be established by
(a)a document made within five years of the date of birth of the participant showing their name and date of birth or their age, or a certified copy or extract thereof;
(b)a document, or a certified copy or extract thereof, showing the name and date of birth or age of the participant, that is at least 20 years old at the time that it is considered by the Minister for the purpose of establishing the age of the participant, and that, except where the document is a page from the Family Bible, is wholly or partly in print; or
(c)one of each or two of either of the following documents, showing the name and date of birth or age of the participant, and that agree as to the month and year of their birth, or certified copies or extracts thereof, namely,
(i)an affidavit or statutory declaration made by a parent, brother or sister of the participant, or some other person having knowledge of the pertinent facts of their birth, or
(ii)a document at least 10 years old at the time that it is considered by the Minister for the purpose of establishing the age of the participant;
(d)evidence relating to the inability to obtain either of the certificates referred to in subsection (1) in the form of
(i)a letter from an appropriate authority indicating that a search has been made for a certificate of birth but that such search was unsuccessful, or
(ii)a statement that satisfies the Minister as to why it would not be practical to conduct a search for any of the documents referred to in subsection (1); and
(e)a statement, in a form prescribed by the Minister, attesting to the validity of the evidence referred to in paragraphs (a) and (b) and sworn to or affirmed by the person submitting the evidence.
(4)A participant shall, upon demand by the Minister, file evidence as to proof of age.
note
Elections
Effective Dates of Becoming and Ceasing To Be a Member of the Regular Force
51#
For the purposes of Part II of the Act,
(a)the day on which a person becomes a member of the regular force is the earliest of
(i)the day on which they enrol in that force,
(ii)the day on which they report for continuous full-time duty after termination of a leave without pay and allowances for personal reasons if a member is granted leave with effect on the day on which they enrol in that force or on the day immediately following that day,
(iii)the day on which they cease to be absent without authority, if they are deemed to have ceased to be a member of the force under section 44,
(iv)the first day of the month following the month in which the person is considered to be a member of the regular force for the purposes of Part I of the Act and these Regulations under subsection 8.1(3), or
(v)the day on which they become a member of the reserve force who is on full-time service, with the approval of the Chief of the Defence Staff, in a position in a regular force establishment or as supernumerary to a regular force establishment or on either an operation or type of operation approved by or on behalf of the Chief of the Defence Staff; and
(b)the effective day on which a person, other than a person who is an elective participant, ceases to be a member of the regular force is the last day in the month in respect of which they are or were required to contribute to the Regular Force Death Benefit Account.
(c)[Repealed, SOR/2025-256, s. 31] (repealed)
note
Benefits
52#
(1)For the purposes of subsection 66(1) of the Act and subject to subsections (2) and (3) of these Regulations, the amount is the following, with respect to the deceased participant, subject to a reduction of 10%, to be made from the date that is set out in subsection (4), for every year of age in excess of 60 attained by the participant
(a)twice the salary of the participant, if that amount is a multiple of $250; or
(b)the nearest multiple of $250 above that amount, if it is not a multiple of $250.
(2)In the case of an elective participant who has not made an election under subsection 64(2) of the Act as it read immediately before the coming into force of this section and who, on ceasing to be a member of the regular force or on ceasing to be employed in the public service, was entitled, under Part I of the Act or under the Defence Services Pension Continuation Act, to an immediate annuity or pension, the basic benefit must not be less than $5,000.
(3)In the case of an elective participant who made an election under subsection 64(2) of the Act as it read immediately before the coming into force of this section, the basic benefit is $500.
(4)For the purposes of subsection (1), the dates are
(a)in the case of an elective participant who ceased to be a member of the regular force and to whom an annuity or pension is not payable under the Act or the Defence Services Pension Continuation Act, each anniversary date of the day that is on or that follows the 61st birthday of the participant, whichever occurs first, on which an annual contribution under the Act is payable; or
(b)in any other case, the first day of April or the first day of October, whichever date immediately follows each anniversary of the participant’s birthday, commencing with their 61st.
52.1#
(1)Despite section 52, if the basic benefit of an elective participant who, on ceasing to be a member of the regular force, was entitled under Part I of the Act or under the Defence Services Pension Continuation Act, to an immediate annuity or pension exceeds $5,000 and if the participant so elects, the amount of the basic benefit must, for the purposes of subsection 66(1) of the Act.
(2)Despite section 52, if an elective participant has made an election under subsection 64(1) of the Act as it read from time to time before October 5, 1992, for the purposes of subsection 66(1) of that Act, the amount of the basic benefit is $5,000, unless, within one year after that day, the participant elected not to be subject to the presumption resulting from that election.
(3)An election made under subsection (1) of this section or under section 64 of the Act as it read immediately before the coming into force of this section is irrevocable.
note
52.2#
For the purposes of subparagraph 68(1)(b)(i) of the Act, the amount sufficient to cover the cost of the benefits that will become chargeable against the Regular Force Death Benefit Account is, for a given year, equal to the aggregate of all benefits payable under Part II of the Act for the preceding year.note
53#
(a)to any person, group or association of persons towards the payment of any reasonable expenses incurred by such person, group or association of persons for the maintenance, medical care or burial of the participant; or
(b)to the Receiver General towards the payment of any reasonable expenses incurred by His Majesty in right of Canada for the maintenance, medical care or burial of a participant.
note
Designation of Beneficiaries
54#
(3)The naming of a beneficiary or the substitution or cancellation of a named beneficiary by a participant referred to in subsection (1) shall be effective on the date the participant executes the form referred to in subsection (2) if the completed form is received by the Minister prior to the death of the participant.
(4)For the purposes of Part II of the Act, a beneficiary may be
(a)the participant’s estate;
(b)any person over the age of 18 years on the date 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.
Miscellaneous
55#
Commencing with the quarter of the fiscal year ending March 31, 1974, interest shall be credited to the Regular Force Death Benefit Account in respect of each quarter in each fiscal year on the last day of June, September, December and March, calculated at the rate referred to in subsection 36(2) of these Regulations on the balance to the credit of the Account on the last day of the preceding quarter.note
56#
(1)There shall be issued to each elective participant, as evidence that they are a participant under the Act, a document
(a)in Form 1 of Schedule II in the case of an elective participant who ceases to be a member of the regular force and to whom an immediate annuity or pension is payable under the Act or the Defence Services Pension Continuation Act; and
(b)in Form 2 of Schedule II in all cases other than the case mentioned in paragraph (a).
(2)Every document issued to an elective participant under subsection (1) shall be signed by the Chief of the Defence Staff or by a person authorized by him or her to sign such documents on his or her behalf.
(3)The signature on each document issued to elective participants under subsection (1) may be printed, painted, engraved, lithographed, photographed or represented or reproduced by any mode of representing or reproducing the signature in a visible form.
Optional Survivor Benefit
Definitions
57#
The following definitions apply in this section and sections 58 to 75.
elective beneficiary means a person to whom the contributor is married or with whom they are cohabiting in a relationship of a conjugal nature, having so cohabited for a period of at least one year, and in whose favour the contributor exercises the option. (bénéficiaire désigné)
note
Exercise of Option
58#
An option must be exercised in writing and must
(a)indicate which of the following reductions, determined in accordance with section 66, is applicable:
(i)the reduction that is necessary in order that the elective beneficiary could be entitled to an immediate annual allowance equal to 30% of the annuity referred to in clause 66(1)(b)(ii)(A), if paragraph 66(1)(b) were read without reference to the supplementary benefits payable under Part III of the Act,
(ii)the reduction that is necessary in order that the elective beneficiary could be entitled to an immediate annual allowance equal to 40% of the annuity referred to in clause 66(1)(b)(ii)(A), if paragraph 66(1)(b) were read without reference to the supplementary benefits payable under Part III of the Act, or
(iii)the reduction that is necessary in order that the elective beneficiary could be entitled to an immediate annual allowance equal to 50% of the annuity referred to in clause 66(1)(b)(ii)(A), if paragraph 66(1)(b) were read without reference to the supplementary benefits payable under Part III of the Act;
(b)contain proof that establishes, to the Minister’s satisfaction, the date of birth of the elective beneficiary;
(c)contain proof that establishes, to the Minister’s satisfaction, that the contributor and the elective beneficiary are
(i)married, or
(ii)cohabiting in a relationship of a conjugal nature, having so cohabited for a period of at least one year;
(d)if the name of the elective beneficiary indicated in the proof referred to in paragraph (b) is not the same as the one indicated in the proof referred to in paragraph (c), contain proof that the names that were indicated refer to the elective beneficiary or a statutory declaration by which the elective beneficiary declares that they are the person referred to in both cases; and
(e)be signed by the contributor and a witness, other than the elective beneficiary, and bear the date of the contributor’s signature.
note
Calculation of the Reduction
66#
(1)The amount of the reduction of the monthly instalment of the annuity or annual allowance of the contributor that results from the exercise of the option is equal to the amount determined as follows:
(a)calculate the actuarial present value of the annuity or annual allowance to which the contributor is entitled under Part I of the Act immediately before having exercised the option and the supplementary benefits payable in respect of it under Part III of the Act, taking into account
(i)any amount that is or is to be deducted under subsection 15(2) of the Act, and
(ii)the minimum benefit payable under section 38 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 following the month in which the option is exercised, 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
(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 option is exercised, 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 person who is the elective beneficiary and the survivor of the contributor by monthly instalments beginning on the first day of the month after the month in which the contributor dies and that is equal to 30, 40 or 50%, in accordance with the option exercised 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 a pension 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 duration of the life of the contributor,
(B)the duration of the life of the elective beneficiary, and
(C)with respect to the contributor and the elective beneficiary, the duration of their marriage or the period of their cohabitation in a relationship of a conjugal nature, as the case may be,
(ii)that the reduction becomes effective beginning in the month referred to in subsection 73(1) or (2), as the case may be, and
(iii)that the increase in the reduction under section 67 will apply to the reduction in each year referred to in that section.
(2)For the purposes of paragraph (1)(c), in the determination of the reduction for a contributor in respect of whom a minimum benefit would be payable under section 38 of the Act if the contributor were to die on the day on which the option is exercised, the actuarial present value that is converted for the purposes of subparagraph (1)(b)(i) is not to take into account the minimum benefit payable in respect of that contributor under that section.
Indexation
67#
(1)Subject to subsection (2), the amount of the reduction determined in accordance with section 66 is increased each year beginning on January 1 of the 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 were an immediate annuity that became payable under Part I of the Act on January 1 of the year in which the option is exercised.
(2)If the option is exercised in the year in which the contributor retires, the increase in the amount of the reduction under subsection (1) is determined in respect of the first year during which the increase is in effect, beginning on the first day of the month in which the contributor most recently ceases to be a member of the regular force.
note
Actuarial Assumptions
68#
(1)For the purposes of sections 66 and 67, the following are the only demographic assumptions on which the actuarial values are to be based:
(a)the rate of mortality for any contributor 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 56 of the Act, taking into account the mortality projection factors set out in that 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, where
(i)the rates of mortality for contributors who receive benefits in relation to a disability are the weighted averages of the rates for disabled officers and disabled non-commissioned members, for all ages as set out in the report, where the weighting is in accordance with the aggregate pay of officers and non-commissioned members in continuing, full-time military service, and
(ii)the rates of mortality for contributors who receive benefits that are not in relation to a disability are the weighted averages of the rates for non-disabled officers and non-disabled non-commissioned members, as set out in the report, where the weighting is the same as in subparagraph (i); and
(b)the rates of mortality of elective beneficiaries are the rates of mortality for surviving spouses set out in the actuarial valuation report laid before Parliament in accordance with section 56 of the Act, taking into account the mortality projection factors set out in the report.
(c)[Repealed, SOR/2024-175, s. 4] (repealed)
(2)The actuarial valuation report referred to in subsection (1) is the most recent actuarial valuation report laid before Parliament or, if the most recent actuarial valuation report is laid less than two months before the day on which the contributor has exercised the option, the previous one so laid.
note
69#
For the purposes of the determinations referred to in sections 66 and 67, the interest rates are the rates for fully indexed pensions, determined in accordance with the section entitled “Pension commuted values” of the Standards of Practice, published by the Canadian Institute of Actuaries, as amended from time to time.note
Revocation of Options
70#
(2)The option is revoked on the day on which the application for revocation is sent in accordance with subsection (1).
(3)A contributor who revokes their option under subsection (2), must not exercise a new option in favour of the elective beneficiary of the option that was revoked, except in the following circumstances:
(a)the contributor received, in writing, from a member of the Canadian Forces or a person employed in the public service whose ordinary duties included the giving of advice respecting the options, 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 elective beneficiary 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 revoked option was exercised.
(4)A new option in favour of the elective beneficiary of the option that was revoked must be exercised in writing and must
(a)indicate which of the reductions referred to in paragraph 58(a) is applicable;
(b)be signed by the contributor and a witness, other than the elective beneficiary, and bear the date of the contributor’s signature;
(c)be included with the application for revocation referred to in subsection (1); and
(d)be sent within three months after the day on which
(i)a written notice containing the correct information is sent to the contributor, or
(ii)the annuity or annual allowance is adjusted in accordance with the Pension Benefits Division Act.
(5)That new option is exercised on the day on which it is sent with the application for revocation referred to in subsection (1).
71#
An option is deemed to have been revoked on the earliest of the day on which
a)the elective beneficiary dies;
b)the annulment of the marriage between the contributor and the person in whose favour the option was exercised takes effect;
c)the divorce between the contributor and the person referred to in paragraph (b) takes effect;
(d)the contributor ceases cohabiting with the person with whom they were cohabiting in a relationship of a conjugal nature for a period of at least one year and in whose favour the option was exercised; and
(e)the contributor is required to contribute to the Canadian Forces Pension Fund under section 5 of the Act.
note
72#
If an option is revoked or is deemed to have been revoked, the reduction determined in accordance with section 66 in respect of the option that is revoked or deemed to have been revoked ceases on the first day of the month in which the option is revoked under subsection 70(2) or the first day of the month in which the option is deemed to have been revoked under section 71, as the case may be.note
Effective Dates of Reduction
73#
(1)Subject to subsection (2), the amount of the reduction of a contributor’s annuity or annual allowance, determined in accordance with section 66, is to be subtracted from the monthly instalments of the annuity or annual allowance payable to the contributor, beginning on the first day of the second month after the month in which the option is exercised.
(2)In the case of a contributor who exercises a new option in accordance with subsection 70(4), the amount of the reduction determined in accordance with section 66 is to be subtracted from the monthly instalments of the annuity or annual allowance payable to the contributor, beginning on the first day of the month after the month in which the new option is exercised.
Allowance Amount
75#
(1)For the purposes of subsection 25.1(2) of the Act, the immediate annual allowance to which a person who is the elective beneficiary and the survivor of the contributor is entitled is equal to an amount determined in accordance with clause 66(1)(b)(ii)(B), if paragraph 66(1)(b) were read without reference to the supplementary benefits payable under Part III of the Act.
(2)Despite subsection (1), when a contributor dies within one year after the day on which the option is exercised, the person is not entitled to an immediate annual allowance if the Minister establishes that the contributor was not, on that day, in such a condition of health as to justify the contributor in having an expectation of surviving for at least one year.
Reconsideration Under Subsection 93(1) of the Act
76#
(1)A request for a reconsideration under subsection 93(1) of the Act shall be made in writing to the Minister and shall set out
(a)the name and service or pension number of the member or former member of the regular force or of the reserve force in respect of whose service the benefit or entitlement to benefit arises;
(b)details of the decision to be reconsidered; and
(c)a statement of the facts that form the basis of, and the grounds for, the request.
(3)The person shall provide the requested information no later than 30 days after the date of the request.
(4)The Minister shall allow a reasonable extension of the time period if the person is able to establish that they were unable to provide the requested information within the time period due to circumstances beyond their control.
Schedule I · (Section 39.1 and subsection 45(7))
Column I | Column IIAge | Annual Contribution per $2,000 of Basic Benefit19 | $8.0720 | $8.3121 | $8.5622 | $8.8323 | $9.1124 | $9.4025 | $9.7026 | $10.0127 | $10.3428 | $10.6929 | $11.0530 | $11.4231 | $11.8132 | $12.2233 | $12.6534 | $13.1035 | $13.5836 | $14.0737 | $14.5938 | $15.1339 | $15.6940 | $16.2941 | $16.9142 | $17.5643 | $18.2544 | $18.9745 | $19.7246 | $20.5247 | $21.3548 | $22.2349 | $23.1450 | $24.1151 | $25.1352 | $26.2053 | $27.3454 | $28.5355 | $29.8056 | $31.1457 | $32.5858 | $34.1259 | $35.8060 | $37.6561 | $39.7762 | $42.0263 | $44.4064 | $46.92Column I | Column IIAge | Monthly Contribution per $2,000 of Basic Benefit21 | $0.7322 | $0.7523 | $0.7724 | $0.7925 | $0.8226 | $0.8527 | $0.8828 | $0.9129 | $0.9430 | $0.9731 | $1.0032 | $1.0333 | $1.0734 | $1.1135 | $1.1536 | $1.1937 | $1.2438 | $1.2939 | $1.3440 | $1.3941 | $1.4442 | $1.4943 | $1.5544 | $1.6145 | $1.6746 | $1.7447 | $1.8148 | $1.8949 | $1.9750 | $2.0551 | $2.1452 | $2.2353 | $2.3254 | $2.4255 | $2.5356 | $2.6557 | $2.7758 | $2.9059 | $3.0460 | $3.2061 | $3.3862 | $3.5763 | $3.7764 | $3.98NOTE:In this Schedule, Age refers to the age of the participant on the thirtieth day after the day on which the participant ceases to be a member of the regular force.
Schedule II · (Sections 39.1 and 56)
This Document is issued to(Name)(Referred to herein as “the participant”)(Address)as evidence that the participant, who is a participant under Part II of the Canadian Forces Superannuation Act, ceased to be a member of the regular force on the day of , 19 and is entitled to all the benefits and subject to all the obligations applicable to the participant under the Canadian Forces Superannuation Act.BENEFITS1.1 The benefit payable in the event of the death of the participant is $ , except that(a) on the April 1 or October 1 that first follows each birthday of the participant, as of the participant’s sixty-first birthday, the benefit will be reduced by ten percent; or(b) the participant may elect, by completing and forwarding Appendix “A”, to reduce the benefit to $5,000, which election is irrevocable.1.2 The benefit payable will never be less than $5,000 if the participant pays contributions until the participant attains 65 years of age.CONTRIBUTIONS2.1 Payment of the benefit is subject to the payment of contributions of $ per month, subject to a reduction of one tenth of the contribution payable for each year in excess of 60 years of age attained by the participant, which reduction will be made each year on the April 1 or October 1 that first follows each birthday of the participant, as of the participant’s sixty-first birthday.2.2 An additional reduction of $0.50 per month will be made on the April 1 or October 1 that first follows the day on which the participant attains 65 years of age.2.3 If the participant has elected to reduce the benefit to $5,000, the contribution will be $0.50 per month until the date mentioned in section 2.2, and no contribution is payable thereafter.2.4 Contributions will be deducted in equal monthly instalments from the annuity or pension payable to the participant under the Canadian Forces Superannuation Act or the Defence Services Pension Continuation Act, as the case may be.BENEFICIARY3.1 The benefit is payable to(a) any named beneficiary; or(b) if the named beneficiary does not survive the participant or if a beneficiary has not been named, the participant’s estate.3.2 Where a benefit was payable to the participant’s surviving spouse before December 20, 1975, it remains payable to that spouse unless(a) that spouse does not survive the participant;(b) the participant names the estate as the beneficiary; or(c) the participant names another beneficiary.3.3 The payment of the benefit is subject to proof of the death of the participant and of the entitlement of the person claiming to be the beneficiary.DATE OF BIRTH4 Proof that the date of birth of the participant was the day of , 19 has been accepted.RE-EMPLOYMENT OR REAPPOINTMENT5.1 This document ceases to have any effect and the benefit described herein is no longer payable on the day on which the participant becomes a participant under Part II of the Public Service Superannuation Act by reason of being actively employed in the public service.5.2 If the annuity or pension, as the case may be, of the participant is suspended(a) because the participant is re-employed in the public service,(b) because the participant is appointed to the public service or enrols in the Canadian Forces, or(c) for any other reason,the contributions required to be paid will be deducted from the participant’s salary or from the participant’s pay and allowances, as the case may be, or, if that is not possible, a new document will be issued to the participant (as evidence that the participant is a participant under Part II of the Canadian Forces Superannuation Act) setting out the conditions under which, and the circumstances in which, contributions and benefits will be payable.APPLICATION OF ACT AND REGULATIONS6.1 The provisions of Part II of the Canadian Forces Superannuation Act and of the Canadian Forces Superannuation Regulations apply in the same manner and to the same extent as if they were set out in this document.6.2 If there is a conflict between the provisions of Part II of the Canadian Forces Superannuation Act and of the Canadian Forces Superannuation Regulations and the provisions of this document, the provisions of the Act and the Regulations prevail.ISSUED this day of , 19Chief of the Defence StaffFile No. Election to Reduce Benefit to $5,000I, , hereby irrevocably elect to reduce to $5,000 my Supplementary Death Benefit payable under Part II of the Canadian Forces Superannuation Act.I understand that the contribution required until the April 1 or October 1 that first follows my sixty-fifth birthday will be fifty cents ($0.50) per month and that no contribution will be required after that time. I also understand that this election will take effect on the first day of the month following its receipt by National Defence Headquarters.Signed Signed (witness)(participant)Date Date This form is to be forwarded to:The Director of Pay Services (DPS)National Defence HeadquartersOttawa, OntarioK1A 0K2This Document is issued to(Name)(Referred to herein as “the participant”)(Address)as evidence that the participant, who is a participant under Part II of the Canadian Forces Superannuation Act, ceased to be a member of the regular force on the day of , 19 (referred to herein as the “cessation date”), and that on the day of , 19 the participant elected to continue to be a participant under that Part and as such is entitled to all the benefits and subject to all the obligations applicable to the participant under that Part.BENEFITS1 The benefit payable in the event of the death of the participant is $, subject to a reduction of one tenth of that amount for every year in excess of 60 years of age attained by the participant.CONTRIBUTIONS2.1 Payment of benefits is subject to the payment of contributions as follows: a first contribution of $ is payable in advance for the period of one year beginning on the thirtieth day after the cessation date, and a contribution of $ is payable annually thereafter in advance, subject to a reduction of one tenth of the contribution for each year in excess of 60 years of age attained by the participant, the first reduction to be made with respect of the contribution payable on the day of , 19 and subsequent reductions to be made annually thereafter.2.2 A grace period of 30 days is allowed for the payment of any contribution and, if the participant dies during the grace period, any contribution then overdue will be deducted from the amount of the benefit payable.2.3 In the event of failure to pay any contribution in full before the end of the grace period, the right to any benefit in respect of the participant thereupon ceases, without any right of reinstatement.2.4 The payment of contributions is to be made to the Receiver General by money order, bank draft or cheque, payable in Canadian funds at Ottawa, Canada.BENEFICIARY3.1 The benefit is payable to(a) any named beneficiary; or(b) if the named beneficiary does not survive the participant or a beneficiary has not been named, the participant’s estate.3.2 Where a benefit was payable to the participant’s surviving spouse before December 20, 1975, it remains payable to that spouse unless(a) that spouse does not survive the participant;(b) the participant names the estate as the beneficiary; or(c) the participant names another beneficiary.3.3 The payment of the benefit is subject to proof of the death of the participant and of the entitlement of the person claiming to be the beneficiary.DATE OF BIRTH4 Proof that the date of birth of the participant was the day of , 19 has been accepted.RE-EMPLOYMENT OR REAPPOINTMENT5 This document ceases to have any effect and the benefit described herein is no longer payable on and after the day on which the participant ceases to be an elective participant and becomes a participant, other than an elective participant, under Part II of the Public Service Superannuation Act.APPLICATION OF ACT AND REGULATIONS6.1 The provisions of Part II of the Canadian Forces Superannuation Act and of the Canadian Forces Superannuation Regulations apply as if those provisions were set out in this document.6.2 If there is a conflict between the provisions of Part II of the Canadian Forces Superannuation Act and of the Canadian Forces Superannuation Regulations and the provisions of this document, the provisions of the Act and the Regulations prevail.ISSUED this day of, 19Chief of the Defence Staff
Schedule III · (Paragraphs 11(2.2)(a) and 12.21(1)(b))
(This election form must be completed and sent to a person designated by the Minister within the prescribed time.)Election to Pay for Pensionable ServiceSECTION A Personal information of the contributor making the election.(Rank)(Given names) (Last name)(Service number)SECTION B A contributor making an election to pay for pensionable service, other than the service referred to in section C.1 I elect, under subsection 7(1) of the Canadian Forces Superannuation Act, to pay for the following service (indicate your choice in the appropriate box):☐ (a) all my pensionable service;OR☐ (b) part of my pensionable service, the type and period of which are specified below (if the election relates to only a portion of a particular type of service, you may only elect to pay for the most recent portion of that service):2 I will make payment in the following manner (choose only ONE plan of payment and indicate your choice in the appropriate box):☐ (a) in a lump sum payment;OR☐ (b) in an initial payment of $ , with the balance to be paid in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid;OR☐ (c) in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid.I understand that the total amount required to pay for the service will be verified and may be subject to adjustment under the Canadian Forces Superannuation Act.Signed at (Place) on (Day) (Month) (Year)(Signature of contributor)Witnessed by(Name of witness, printed in full)(Signature of witness)SECTION C A regular force member who became a contributor on or after March 1, 2007 and who elects to pay for a period of pensionable service of a kind referred to in paragraphs 12.2(1)(i) of the Canadian Forces Superannuation Regulations.This election is for all of the contributor’s pensionable service of a kind referred to in paragraphs 12.2(1)(i) of the Canadian Forces Superannuation Regulations.1 I understand that the estimated full amount to pay for this service is $ and that it will be verified and may be subject to adjustment under the Canadian Forces Superannuation Act (indicate your choice in the appropriate box):☐ (a) I elect to pay the full amount and if, after verification, the amount differs from the estimated amount indicated above, I will pay the full adjusted amount;OR☐ (b) I opt, under paragraph 12.3(1)(g) of the Regulations, to pay the lesser amount of $ and I understand that I will not be able to increase this amount at a later date and that my benefits will be proportionately reduced.2 I will make payment in the following manner (choose only ONE plan of payment and indicate your choice in the appropriate box):☐ (a) in a lump sum payment;OR☐ (b) in an initial payment of $ , with the balance to be paid in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid;OR☐ (c) in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid.Signed at (Place) on (Day) (Month) (Year)(Signature of contributor)Witnessed by(Name of witness, printed in full)(Signature of witness)Election to Repay an Annuity or Annual Allowance Drawn During a Period of Service in the Reserve Force(To be completed by a contributor who is a regular force member and who was in receipt of an annuity or annual allowance under Part I of the Canadian Forces Superannuation Act during the period of reserve force service for which they are making an election to pay.)Personal information of the contributor making the election.(Rank)(Given names) (Last name)(Service number)I elect, under subsection 12.6(1) of the Canadian Forces Superannuation Regulations, to repay the part of the annuity or annual allowance that was paid to me under the Canadian Forces Superannuation Act during the period of reserve force service for which I am making an election to pay.I will make payment, in a lump sum, no later than 120 days after the date of the notice advising me of the amount due.Signed at (Place) on (Day) (Month) (Year)(Signature of contributor)Witnessed by(Name of witness, printed in full)(Signature of witness)Personal information of the contributor making the election.(Rank)(Given names) (Last name)(Service number)1 I elect, in respect of my pensionable service described in subsection 12.9(2) of the Canadian Forces Superannuation Regulations, to surrender my right to an annuity or annual allowance under the following Act (indicate your choice in the appropriate box):☐ (a) the Public Service Superannuation Act;OR☐ (b) the Royal Canadian Mounted Police Superannuation Act.I understand that in so electing I or any person to whom a benefit might otherwise have become payable under the indicated Act will cease to be entitled to any benefit in respect of that service.2 I will pay any amount remaining unpaid for the above service in the following manner (choose only ONE plan of payment and indicate your choice in the appropriate box):☐ (a) in a lump sum payment;OR☐ (b) in an initial payment of $ , with the balance to be paid in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid;OR☐ (c) in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid.I understand that the total amount required to pay for the service will be verified and may be subject to adjustment under the Canadian Forces Superannuation Act.Signed at (Place) on (Day) (Month) (Year)(Signature of contributor)Witnessed by(Name of witness, printed in full)(Signature of witness)(To be completed by a contributor who does not wish to contribute in respect of the portion in excess of three months of a period of service in respect of which no pay was authorized (e.g., leave without pay). The election must be signed within 90 days after either the last day of that period or the day on which the contributor is required to resume making contributions under section 5 of the Canadian Forces Superannuation Act, whichever is later. A separate form must be completed for each portion in excess of three months in respect of which no pay was authorized.)Personal information of the contributor making the election.(Rank)(Given names) (Last name)(Service number)1 I elect not to count as pensionable service the period beginning on (Day) (Month) (Year) and ending on (Day) (Month) (Year),which is the portion in excess of three months of a period of service and in respect of which pay was not authorized to be paid to me because (state reasons for which no pay was authorized):2 The entire period of service for which pay was not authorized to be paid, including the first three months for which contributions must be paid, is the period beginning on (Day) (Month) (Year) and ending on (Day) (Month) (Year).3 I understand that the period of service described in section 1, which is the portion that is in excess of three months, will NOT be counted as pensionable service for computing any benefit under the Canadian Forces Superannuation Act.Signed at (Place) on (Day) (Month) (Year)(Signature of contributor)Witnessed by(Name of witness, printed in full)(Signature of witness)
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.