GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canadian Forces Superannuation Regulations — 14.9
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. SOR/2007-33, s. 8; SOR/2016-64, s. 20
Canadian Forces Superannuation Regulations — 15
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 (4) [Repealed, SOR/2016-64, s. 21] SOR/2016-64, ss. 21, 52(F), 54(E), 55(E), 57(E) SOR/2025-256, s. 18(E)
Canadian Forces Superannuation Regulations — 16
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 ) SOR/78-197, s. 2; SOR/80-123, s. 1; SOR/92-717, s. 10; SOR/99-340, s. 1; SOR/2007-33, s. 9
Canadian Forces Superannuation Regulations — Canadian Forces Superannuation Regulations
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 )
Canadian Forces Superannuation Regulations — Canadian Forces Superannuation Regulations
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 )
Canadian Forces Superannuation Regulations — Canadian Forces Superannuation Regulations
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 )
Canadian Forces Superannuation Regulations — 16.1
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. SOR/2007-33, s. 9
Canadian Forces Superannuation Regulations — 16.2
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: A/50 × B where A is the number of years of pensionable service to the contributor’s credit after having completed the 20-year intermediate engagement; and B is the average annual pay received by the contributor during any five-year period of pensionable service selected by or on behalf of the contributor, or during any period so selected consisting of consecutive periods of pensionable service totalling five years. SOR/2007-33, s. 9
Canadian Forces Superannuation Regulations — 16.3
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. SOR/2007-33, s. 9
Canadian Forces Superannuation Regulations — 16.4
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: A × B/(C + D) where A is the total amount of the pay received by the contributor for the portion of the calendar year that is pensionable service, B is the number of days of pensionable service of the contributor in the portion of the calendar year that is pensionable service, C is the number of days of Canadian Forces service of the contributor that are days of service in the reserve force in the portion of the calendar year that is pensionable service, calculated without reference to subsection 3(2), and D is the number of days of regular force service in the calendar year that are days of pensionable service. SOR/2007-33, s. 9
Canadian Forces Superannuation Regulations — 16.5
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. SOR/2007-33, s. 9; SOR/2016-64, s. 22(E) SOR/2025-256, s. 19
Canadian Forces Superannuation Regulations — 16.6
er amount at the time of making the pensionable earnings election, that amount, or otherwise the amount determined to be the value of H, H is the full amount determined by the formula in subsection 15(2) of the Reserve Force Pension Plan Regulations , I is (i) where the top-up election was made and the contributor opted under subsection 14.6 (2) for a lesser amount, the value determined by the formula N × (O/P) where N is the full amount that would have been calculated under paragraph 14.6 (3)(b) in respect of a top-up election made on the first day on which that election could have been made, O is the lesser amount for which the contributor opted under subsection 14.6 (2), and P is the full amount calculated under subsection 14.6 (3); (ii) if the top-up election was not made, zero, or (iii) otherwise, the amount calculated as the value of N in subparagraph (i), and J is the full amount that would have been calculated under paragraph 14.6 (3)(b) in respect of a top-up election made on the first day on which that election could have been made, and (d) in respect of pensionable service described in paragraphs (1)(d) to (g), one. SOR/2007-33, s. 9; SOR/2016-64, s. 49 SOR/2025-256, s. 20
Canadian Forces Superannuation Regulations — 16.61
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. SOR/2025-256, s. 21
Canadian Forces Superannuation Regulations — 16.7
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 A × B where A is 5% of the annual allowance that the contributor was receiving before again becoming a member of the regular force or before becoming entitled to a disability pension under the Canada Pension Plan or a provincial pension plan; and B is the lesser of (a) the number of years, rounded to the nearest 1/10, during which the contributor received the annual allowance, and (b) if the amount of the allowance was determined under (i) subsection 18(2) of the Act, 60 minus the contributor’s age in years, rounded to the nearest 1/10, at the time at which the allowance is payable, or (ii) subsection 18(3) of the Act, the lesser of (A) the number resulting from the calculation in subparagraph (i), and (B) the greater of the numbers calculated under subparagraphs 18(3)(b)(i) and (ii) of the Act in the determination of the original allowance. (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. SOR/2007-33, s. 9
Canadian Forces Superannuation Regulations — 16.8
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. SOR/2007-33, s. 9
Canadian Forces Superannuation Regulations — 16.9
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. SOR/2007-33, s. 9
Canadian Forces Superannuation Regulations — 16.91
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. SOR/2007-33, s. 9; SOR/2016-64, s. 23
Canadian Forces Superannuation Regulations — 16.92
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. SOR/2007-33, s. 9
Canadian Forces Superannuation Regulations — 16.93
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). SOR/2007-33, s. 9; SOR/2016-64, ss. 24, 49 SOR/2025-256, s. 22
Canadian Forces Superannuation Regulations — 16.94
16.94 The calculation of the actuarial present value of the accrued pension benefits is subject to the following rules: (a) the supplementary benefits are to be increased to take into account the period beginning on the later of January 1 of the year in which the option was exercised and the day on which the contributor ceased to be a member of the regular force and ending on the date of the option; and (b) the possibility that the contributor may receive an annual allowance is to be excluded. SOR/2007-33, s. 9
Canadian Forces Superannuation Regulations — 16.95
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. SOR/2007-33, s. 9; SOR/2016-64, s. 25(F)
Canadian Forces Superannuation Regulations — 16.96
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. SOR/2007-33, s. 9; SOR/2016-64, s. 49 SOR/2025-256, s. 23
Canadian Forces Superannuation Regulations — 16.97
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 (i) to the person who would have been entitled to an annual allowance as a survivor under subsection 25(1) of the Act had the option for the payment of a transfer value not been exercised, or (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 A × B/C where A is the amount of the excess or of the transfer value; B is the total number of years that the person cohabited with the contributor while married to or in a relationship of a conjugal nature with the contributor; and C is the sum of the number of years that each of the two persons cohabited with the contributor while married to or in a relationship of a conjugal nature with the contributor. (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. SOR/2007-33, s. 9; SOR/2016-64, s. 26