GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Public Service Superannuation Regulations — 13
13 (1) Where a contributor became employed in the public service before the expiration of six months from the time they ceased to be employed in pensionable employment, the period of service in that pensionable employment shall, for the purposes of clause 5(1)(b)(iii)(F) of the Act, be deemed to be immediately prior to becoming employed in the public service. (2) Where a contributor became employed in the public service more than six months but less than two years from the time they ceased to be employed in pensionable employment, the period of service in that pensionable employment shall, for the purposes of clause 5(1)(b)(iii)(F) of the Act, be deemed to be immediately prior to becoming employed in the public service, only if, in accordance with the principles applicable on September 12, 1956, such period of service would have been considered to have been immediately prior to becoming employed in the public service. (3) Where a contributor became employed in the public service after the expiration of two years from the time they ceased to be employed in pensionable employment, the period of service in that pensionable employment shall not, in any case, be deemed to be immediately prior to becoming employed in the public service, for the purposes of clause 5(1)(b)(iii)(F) of the Act. (4) For the purposes of clause 5(1)(b)(iii)(E) of the Act, service of a kind described in Part I of the Civilian War Pensions and Allowances Act shall be deemed to be continuous where periods of such service are separated by not more than 30 days. (5) Where a person enlisted in the forces before the expiration of six months from the time they ceased to be employed in the public service they shall, for the purposes of paragraph 6(1)(d) of the Act, be deemed to have been employed in the public service immediately prior to their enlistment in the forces. (6) Where a person enlisted in the forces more than six months but less than two years from the time they ceased to be employed in the public service, they shall, for the purposes of paragraph 6(1)(d) of the Act, be deemed to have been employed in the public service immediately prior to their enlistment in the forces, only if, in accordance with the principles applicable on September 12, 1956, they would have been considered to have been employed in the public service immediately prior to their enlistment in the forces. (7) Where a person enlisted in the forces after the expiration of two years from the time they ceased to be employed in the public service, they shall not, in any case, be deemed to have been employed in the public service immediately prior to their enlistment in the forces, for the purposes of paragraph 6(1)(d) of the Act. SOR/93-450, s. 11(F); SOR/2016-203, ss. 42(E), 43(E), 46(E)
Public Service Superannuation Regulations — 13.1
13.1 (1) A person referred to in subsection 5.1(2) or 5.5(1) of the Act may make an election under subsection 5.4(1) or 5.5(1) of the Act, respectively, before the later of (a) September 9, 1994, and (b) the day that is six months after the day on which written notice is sent to the person stating that the person is eligible to count the period of service referred to in subsections 5.4(1) and 5.5(1) of the Act as pensionable service. (2) An election made under subsection 5.5(1) of the Act shall (a) be in writing; (b) indicate whether the amount payable pursuant to section 13.2 is to be paid in a lump sum or in instalments; (c) be dated, signed by the elector and witnessed; and (d) be delivered or mailed to the Minister, or to a person designated by the Minister, before the day referred to in subsection (1). SOR/93-450, s. 7
Public Service Superannuation Regulations — 13.2
13.2 (1) Subject to subsection (3), a person who makes an election under subsection 5.4(1) or 5.5(1) of the Act shall pay to the Superannuation Account an amount equal to the aggregate of (a) the total of the contributions that the person would have been required to pay under sections 5 and 65 of the Act in respect of the period in relation to which the election was made had the person not been exempted from that requirement for the reason referred to in subsections 5.4(1) and 5.5(1) of the Act during that period, and (b) interest within the meaning of subsection 7(2) of the Act. (2) A person referred to in subsection (1) may pay an amount determined under that subsection (a) in a lump sum, within 30 days after making the election; or (b) in instalments. (3) No payment is required under subsection (1) in respect of any period of service during which the person referred to in that subsection contributed to the Superannuation Account or Supplementary Retirement Benefits Account at the rates and in the manner set out in sections 5 and 65 of the Act, if those contributions remain in the Superannuation Account. SOR/93-450, s. 7
Public Service Superannuation Regulations — 13.3
13.3 (1) A person may revoke an election made under subsection 5.4(1) or 5.5(1) of the Act within two years after the day on which the election was made if (a) the person received, from a person employed in the public service whose ordinary duties included the giving of advice respecting the counting of service under the Act, erroneous or misleading information regarding (i) the amount required to be paid to the Superannuation Account in respect of the service in relation to which the election was made, or (ii) the benefits that would be payable under the Act as a result of the election; or (b) owing to circumstances that were not foreseen by them at the time of the making of the election, the making of the payment required under section 13.2 would cause them financial hardship. (2) A revocation under subsection (1) applies to all service in respect of which the election was made. (3) A person who revokes an election pursuant to subsection (1) shall repay the amount of any annuities, annual allowances or supplementary benefits received in respect of the service in relation to which the election was made, either (a) in a lump sum, within 30 days after the revocation; or (b) in instalments, to be deducted from any monthly instalments of annuities, annual allowances or supplementary benefits payable to the contributor under the Act in respect of other service. SOR/93-450, s. 7; SOR/2016-203, ss. 9, 46(E)
Public Service Superannuation Regulations — 13.4
13.4 (1) Notwithstanding Part I of the Act, an election made after March 31, 1996 to count as pensionable service any period of service or employment that includes service or employment after December 31, 1989 is void in respect of that period of service or employment or any portion thereof where the Minister of National Revenue refuses to certify, pursuant to paragraph 147.1(10)(a) of the Income Tax Act , that the conditions prescribed pursuant to that paragraph, as at January 15, 1992, were met in respect of the service or employment after December 31, 1989. (2) Notwithstanding paragraph 8(2)(a) of the Act, an election made after March 31, 1996 in respect of any period of service or employment that includes service or employment after December 31, 1989 that would be void under that paragraph is void only if, 60 days after being notified by the Minister that the Minister of National Revenue has issued a certification referred to in subsection (1), the elector is entitled to count the period of service or employment to which the certification relates for the purposes of any superannuation or pension benefit of a kind referred to in subsection 4(2), other than a superannuation or pension benefit payable under Part I of the Act. (3) Subsection 39(4) of the Act does not apply to a person who elects under subsection 39(1) of the Act after March 31, 1996 in respect of a period of service or employment that includes a period of service or employment after December 31, 1989, if the Minister of National Revenue refuses to issue the certification referred to in subsection (1). (4) Notwithstanding subsection 40(11) of the Act, no person who becomes a contributor after March 31, 1996 shall count as pensionable service pursuant to an agreement entered into by the Minister under 40(2) of the Act any period of service that includes service after December 31, 1989 unless a certification referred to in subsection (1) has been issued. SOR/96-18, s. 3; SOR/97-490, s. 1(E)
Public Service Superannuation Regulations — 13.5
13.5 Notwithstanding section 6 of the Act, an election made after December 31, 1995 to count any period of service in pensionable employment as pensionable service is void in respect of any period of service in respect of which (a) pension benefits did not accrue under the defined benefit provision of a pension plan registered under the Income Tax Act ; or (b) contributions were not made by or on behalf of the employee under a money purchase provision of a pension plan registered under the Income Tax Act . SOR/96-18, s. 3
Public Service Superannuation Regulations — 14
14 (1) Every election made under Part I of the Act shall be delivered or mailed to the Minister. (2) The date of the election is the day on which it is delivered or, if it is mailed, the day on which it is mailed and the postmark is evidence of that day. SOR/93-450, s. 12; SOR/2016-203, s. 10
Public Service Superannuation Regulations — 15
15 For the purposes of paragraph 7(2)(d) of the Act, a period of service of less than 90 days means any period of service in a fiscal year in which the aggregate number of days during which a person has been employed is less than 90, except any period of service that may be counted pursuant to (a) subparagraph 5(1)(b)(ii) of the Act; (b) clause 5(1)(b)(iii)(B) of the Act where that service (i) immediately precedes the day on which the employee becomes a contributor, or (ii) is part of a continuous period of service of at least 90 days that begins in one fiscal year and ends in the succeeding fiscal year; or (c) clause 5(1)(b)(iii)(K) of the Act, where such service is of a type that might otherwise have been counted pursuant to paragraph (a) or (b).
Public Service Superannuation Regulations — 16
16 Where a contributor has elected to pay for any portion of a period of service specified in clause 5(1)(b)(i)(A) or (B) of the Act, and if at any later date they elect to pay for any further portion of that period of service, the portion of the period for which they elected to pay in the first instance is deemed to be the most distant in point of time. SOR/2016-203, s. 43(E)
Public Service Superannuation Regulations — 18
r paragraph (1)(a) or (h), it shall be refunded to them; (b) if the contributor has revoked the election in whole or in part under paragraph (1)(g), the amount paid in respect of the revoked portion, shall, if the contributor wishes, be refunded to them; and (c) in any other case, the remainder of the amount shall be applied towards the purchase of that portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act under which the election was made, and if any of the said amount remains thereafter, it shall be refunded to the contributor. (6) Where a contributor revokes an election under subsection (1) and further payments are required to be made by them, they shall make those payments in such amount and in such manner as the Minister determines and such payments shall be applied, firstly, in payment of the amount required to be paid by the contributor under subsection (2) if that amount has not already been paid, and the remainder of such payments, if any, shall be applied towards the purchase of that portion of the period of service (as determined by the Minister) mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act under which the election was made. (7) Where an election to pay for a period of service is revoked by a contributor pursuant to paragraph (1)(a), (b), (c), (d), (e) or (h), it shall be deemed, as a condition of the revocation, for the purposes of clause 6(1)(b)(iii)(K) of the Act, that the contributor failed to make an election for that period of service within the time prescribed. (8) Where an election to pay for a period of service is revoked by a contributor pursuant to paragraph (1)(g), the contributor may elect to pay for a new period of service if, (a) in the opinion of the Minister, the new period of service is the period for which the contributor intended to elect in the election which was revoked by them; and (b) the election is made within six months from the day on which the Minister informs the contributor that they may elect to pay for a new period of service. (9) Where a contributor makes an election pursuant to subsection (8), the amount of the contribution required to be paid by  them shall be the amount they would otherwise have had to pay for that period of service under section 6 of the Act as that section read on the day on which the previous election for that service was made. SOR/93-450, s. 11(F); SOR/97-490, s. 2; SOR/98-286, s. 3(F); SOR/2016-203, ss. 11, 42(E), 43(E), 45(E), 46(E)
Public Service Superannuation Regulations — 19
19 A contributor who has received erroneous or misleading information may revoke an option that they have exercised under section 12, 12.1, 13 or 13.001 of the Act or are deemed to have exercised under paragraph 10(5)(a) or (b) of the Act, or an option that they have exercised in favour of the transfer value referred to in section 13.01 of the Act, and exercise a new option if (a) they received the erroneous or misleading information from a person employed in the public service or who is engaged by an organization whose employees are deemed to be employed in the public service for the purposes of the Act and who normally gives information as to the benefits in respect of which a contributor may exercise an option upon ceasing to be employed in the public service; and (b) the erroneous or misleading information was in respect of the amount, nature or type of any benefit provided under section 12, 12.1, 13, 13.001 or 13.01 of the Act, of the procedures required to be followed to constitute a valid exercise of an option or of an agreement referred to in subsection 40(2) or 40.2(2) of the Act. SOR/93-450, s. 11(F); SOR/2003-13, s. 1; SOR/2016-203, ss. 12, 43(E), 46(E)
Public Service Superannuation Regulations — 19.1
19.1 An option may only be revoked under section 19 and a new option exercised under section 12, 12.1, 13 or 13.001 of the Act, or a new option exercised in favour of the transfer value referred to in section 13.01 of the Act, if (a) the contributor applies to the Minister to revoke the option and to exercise a new option within three months after the day on which they became aware that erroneous or misleading information was given; (b) the contributor would have chosen a different benefit or would have exercised the option at an earlier time if no erroneous or misleading information had been given; (c) in the case of a contributor who exercised an option under section 12, 12.1, 13 or 13.001 of the Act, any payment made to them as a result of the exercise of the option is, subject to section 20, repaid by them within three months after the date of a written notice advising them of the amount to be repaid, or in the case of a contributor who exercised an option in favour of the transfer value referred to in section 13.01 of the Act, any payment made as a result of the exercise of the option is repaid within six months after the date of the notice; (d) any payment made to the contributor under the Retirement Compensation Arrangements Regulations, No. 1 as a result of the exercise of the option is repaid to the Retirement Compensation Arrangements Account established under the Special Retirement Arrangements Act within the same time limits as provided for the repayment of the benefit under paragraph (c); and (e) in the case of a contributor who seeks to revoke an option in favour of the transfer value referred to in section 13.01 of the Act based on having received erroneous or misleading information in respect of the amount of any benefit under section 12, 12.1, 13, 13.001 or 13.01 of the Act, 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 would be payable. SOR/2003-13, s. 1; SOR/2016-203, s. 13
Public Service Superannuation Regulations — 20
20 If a contributor who exercised an option under section 12, 12.1, 13 or 13.001 of the Act exercises a new option that results in the payment of an annuity or annual allowance and if the repayment by the contributor of the amount referred to in paragraph 19.1(c) within the specified period would cause financial hardship to the contributor, the repayment shall be made in equal monthly instalments that may not be less than $5, except the last one, withheld from the annuity or annual allowance commencing the month after the date of the notice referred to in that paragraph, but the instalments shall not be less than 10% of the gross monthly amount of the annuity or annual allowance. SOR/85-628, s. 1; SOR/93-450, s. 11(F); SOR/2003-13, s. 1; SOR/2016-203, s. 13
Public Service Superannuation Regulations — 21
21 (1) A person who ceased to be employed in the public service, who was employed by an eligible employer and who exercised an option under section 12, 12.1, 13 or 13.001 of the Act or is deemed to have exercised an option under paragraph 10(5)(a) or (b) of the Act, or who exercised an option in favour of the transfer value referred to in section 13.01 of the Act, may revoke the option and exercise a new option if they have not yet received a benefit under the Act and either of the following conditions is met: (a) the person, on ceasing to be employed in the public service, reasonably expected that an agreement referred to in subsection 40.2(2) of the Act would be entered into and (i) no such agreement had been entered into at the time the contributor applied to revoke the option, or (ii) the agreement was entered into after the contributor ceased to be employed in the public service, but the contributor’s pensionable service could not be transferred under the agreement; or (b) the person, on ceasing to be employed in the public service, took all necessary actions to transfer their pensionable service to the eligible employer but, through no fault on the part of the person, the transfer could not be validly completed. (2) A person who ceased to be employed in the public service before October 15, 2000, who attempted to transfer their pensionable service under an agreement of the type referred to in subsection 40(2) of the Act and who exercised an option under section 12 or 13 of the Act or is deemed to have exercised an option under paragraph 10(5)(a) or (b) of the Act, or who exercised an option in favour of the transfer value referred to in section 13.01 of the Act, may revoke the option and exercise a new option if they have not yet received a benefit under the Act and the transfer could not be validly completed. (3) A person who ceased to be employed in the public service on or after September 1, 2000 but before October 15, 2000, who attempted to transfer their pensionable service under an agreement of the type referred to in subsection 40(2) of the Act and who exercised an option under section 12 or 13 of the Act or is deemed to have exercised an option under paragraph 10(5)(a) or (b) of the Act, or who exercised an option in favour of the transfer value referred to in section 13.01 of the Act, may revoke the option and exercise a new option if (a) the prior option was exercised or was deemed to have been exercised before December 13, 2004; (b) it was exercised or was deemed to have been exercised because the transfer of the person’s pensionable service could not be validly completed; and (c) the person repays the amount of any benefit received as a result of the exercise of the prior option. SOR/85-628, s. 2; SOR/93-450, s. 11(F); SOR/2003-13, s. 1; SOR/2004-311, s. 1; SOR/2016-203, ss. 14, 42(E), 46(E)
Public Service Superannuation Regulations — 22
22 The new option referred to in section 19 or 21 is deemed to have been exercised, (a) if the new option is in favour of a deferred annuity, on the day on which the initial option was exercised or was deemed to have been exercised; (b) if the new option is in favour of an annual allowance, on the day after the day on which the contributor ceases to be employed in the public service; and (c) if the new option is in favour of the transfer value referred to in section 13.01 of the Act, on the day on which the initial option was exercised or, if no option was exercised or was deemed to have been exercised, on the last day of the year that begins on the day after the day on which the contributor ceases to be employed in the public service. SOR/2016-203, s. 15
Public Service Superannuation Regulations — 25
25 A contributor who elected or who elects to count as pensionable service any period of elective service specified in subparagraph 5(1)(b)(ii) or clause 5(1)(b)(iii)(B) of the Act during which they were engaged (a) as a postmaster in a revenue post office prior to April 1, 1948, or (b) as an assistant to a postmaster in a revenue post office prior to November 1, 1948 shall be deemed to have received, during that period, salary at a rate determined in accordance with Schedule III on the basis of information supplied in each case to the Minister by the Deputy Postmaster General. SOR/2016-203, s. 43(E)
Public Service Superannuation Regulations — 26
be part of the regular compensation for their service, (iii) was, prior to September 1, 1949, deemed to be salary and authorized for superannuation purposes by the Governor in Council, or (iv) was, prior to January 1, 1942, authorized under the provisions of section 17 of the Civil Service Act or any other Act of the Parliament of Canada, and the contributions in respect of the salary were being made on or commenced after January 1, 1954, or the contributions had ceased on or after January 1, 1954, by virtue of the application of subsection 4(2) of the Act. (5) Where a contributor is in receipt of more than one salary in respect of full-time employment in the public service, the contributor’s salary shall be deemed to be (a) in respect of salary received before July 4, 1994, the salary that was first authorized to be paid to the contributor; and (b) in respect of salary received after July 3, 1994, the total of all salaries received by the contributor. (6) Where the salary of a contributor, during any period they were employed on a full-time basis in the public service, cannot be determined, the contributor shall be deemed to have received during such period salary at a rate equal to (a) the rate of annual salary paid to them in the year next following such period in which their salary, in respect of full-time employment in the public service, can be determined, or (b) if the year referred to in paragraph (a) is more than two years after the end of such period, the rate of annual salary paid during such period in respect of full-time employment in the public service for employment that, in the opinion of the Treasury Board, is equivalent to the employment of the contributor during such period, and the amount of their salary for such period shall be deemed to be the rate of their salary during such period, determined in accordance with this subsection, multiplied by the length of such period in years or fractions of years. SOR/93-450, s. 11(F); SOR/94-483, s. 3; SOR/2016-203, ss. 42(E), 43(E), 45(E), 46(E)