GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Public Service Superannuation Regulations — 27
xpansion at Amherst, Nova Scotia, at the time the functions of that Branch were taken over by the Council of Maritime Premiers, and (b) whose pensionable service was not transferred under an agreement entered into between the Minister and the Council pursuant to section 30 of the Act shall be deemed to have ceased to be employed in the public service on December 29, 1973. (16) [Repealed, SOR/2016-203, s. 17] (17) For the purposes of Part I of the Act, a person who was employed by the Newfoundland and Labrador Development Corporation Limited on December 31, 1990 shall be deemed to have ceased to be employed in the public service on January 1, 1991. (18) For the purposes of Part I of the Act, a person who made an election pursuant to section 14 of the Act and who was by virtue of that section deemed to be employed in the public service on December 14, 1994 shall be deemed to have ceased to be employed in the public service as at the end of that day. SOR/91-332, s. 5(F); SOR/93-450, ss. 8, 11(F), 12; SOR/94-483, s. 4; SOR/94-539, s. 2; SOR/94-767, s. 2; SOR/2016-203, ss. 17, 42(E), 43(E), 46(E) SOR/2021-136, s. 3
Public Service Superannuation Regulations — 30.1
30.1 For the purposes of the definition cash termination allowance in subsection 10(1) of the Act, where the pensionable service of the contributor includes a period of part-time service, the salary shall be the aggregate of (a) in respect of any period of pensionable service that is full-time service, the amount determined by the formula A × D/E (b) in respect of any period of pensionable service that is part-time service in a single position, the amount determined by the formula (A × B × D)/(C × E) and (c) in respect of any period of pensionable service during which the contributor was a part-time employee employed concurrently in two or more positions, the amount determined by the formula A × F × D/E where A is (i) where the contributor was a full-time employee at the time referred to in that definition, the salary authorized to be paid to the contributor at that time, (ii) where the contributor was a part-time employee employed in a single position at the time referred to in that definition, the salary that would have been payable to the contributor if the contributor had been a full-time employee at that time, and (iii) where the contributor was a part-time employee employed concurrently in two or more positions at the time referred to in that definition, the aggregate of the amounts determined for each such position by the formula G × H/I where G is the salary that would have been payable to the contributor if the contributor had been employed on a full-time basis at that time, H is the average number of hours per week for which the contributor was engaged to work in the position during the period, and I is the total of the average number of hours for which the contributor was engaged to work in all positions during the period; B is the average number of hours per week for which the contributor was engaged to work during the period; C is the normal hours of work per week established for full-time employees in the occupational group of which the contributor was a member during the period; D is the length of the period; E is the length of the entire period of pensionable service; and F is the aggregate of the quotients of B ÷ C calculated for each part-time position. SOR/94-483, s. 6
Public Service Superannuation Regulations — 30.2
30.2 (1) Subject to subsection (2), for the purposes of section 11 of the Act, where the pensionable service of a contributor includes a period of part-time service, the average annual salary of the contributor shall be calculated (a) in respect of any period of part-time service that is service referred to in subsection 7(1.1) of the Act, other than service referred to in clause 6(1)(b)(iii)(I.1) of the Act in respect of which the contributor has made an election under that clause or clause 6(1)(b)(iii)(K) of the Act, notwithstanding paragraph 11(7)(e) of the Act, on the basis of the salary referred to in variable “A” of paragraph 6.6(1)(b); (b) in respect of any period of service referred to in clause 6(1)(b)(iii)(I.1) of the Act in respect of which the contributor has made an election under that clause or clause 6(1)(b)(iii)(K) of the Act, notwithstanding paragraph 11(7)(e) of the Act, on the basis of the salary payable to the contributor on July 4, 1994; (c) in respect of any period of part-time service other than a period of service referred to in paragraph (a) or (b), on the basis of the salary that would have been payable to the contributor had the contributor been a full-time employee during that period of service; and (d) in respect of any period of full-time service that is service referred to in subsection 7(1) or (1.1) of the Act, notwithstanding paragraph 11(7)(e) of the Act, on the basis of the salary referred to in variable “A” of paragraph 6.6(1)(b). (2) Where a period of pensionable service referred to in subsection (1) includes a period during which a contributor who is a part-time employee was employed concurrently in two or more positions on a part-time basis, for the purposes of that subsection, the salary for the period of concurrent employment shall be the total of the amounts determined for each such position by the formula A × B/C where A is the salary that would have been payable to the contributor if the contributor were employed on a full-time basis, calculated in accordance with subsection (1); B is the average number of hours per week for which the contributor was engaged to work in the position; and C is the total of the average number of hours for which the contributor was engaged to work in all positions. SOR/94-483, s. 6
Public Service Superannuation Regulations — 30.3
30.3 (1) For the purposes of subsection 11(1) of the Act, where the pensionable service of a contributor includes a period of part-time service, the amount of the annuity to which the contributor may become entitled is equal to the aggregate of (a) in respect of any period of pensionable service that is full-time service, an amount calculated in accordance with subsection 11(1) of the Act, (b) in respect of any period of pensionable service that is part-time service in a single position, an amount determined by the formula C × A/B and (c) in respect of any period during which the contributor was engaged to work as a part-time employee concurrently in two or more positions, the amount determined by the formula C × D where A is the average number of hours per week for which the contributor was engaged to work in the position, B is the normal hours of work per week established for full-time employees in the occupational group of which the employee was a member, C is an amount calculated in accordance with subsection 11(1) of the Act and section 30.2, and D is the aggregate of the quotients of A ÷ B calculated for each part-time position. (2) For the purposes of subsection 11(2) of the Act, where the pensionable service of a contributor includes a period of part-time service, the average annual salary referred to in that subsection shall be (a) in respect of any period of pensionable service during which the contributor was engaged to work on a full-time basis, the average annual salary determined in accordance with section 11 of the Act and section 30.2; (b) in respect of any period of pensionable service during which the contributor was engaged to work on a part-time basis in a single position, the amount determined by the formula C × A/B and (c) in respect of any period of pensionable service during which the contributor was a part-time employee and was engaged to work in two or more concurrent positions on a part-time basis, the amount determined by the formula C × D where A is the average number of hours per week for which the contributor was engaged to work in the position, B is the normal hours of work per week established for full-time employees in the occupational group of which the employee is a member in respect of the position, C is the average annual salary determined in accordance with section 11 of the Act and section 30.2, and D is the aggregate of the quotients of A ÷ B calculated for each part-time position. SOR/94-483, s. 6
Public Service Superannuation Regulations — 30.31
30.31 For the purposes of subsections 12(4) and 12.1(5) of the Act, if the pensionable service of a contributor includes any periods of part-time service, the amount of the basic allowance shall be adjusted, in respect of each of those periods, in the same manner as the amount of the contributor’s annuity is adjusted under paragraphs 30.3(1)(b) and (c). SOR/2016-203, s. 20
Public Service Superannuation Regulations — 30.4
30.4 Notwithstanding any provision of the Act, where, after a payment has been made to an approved employer in respect of a contributor pursuant to an agreement entered into pursuant to subsection 40(2) of the Act, there remains pensionable service to the credit of the contributor, the contributor (a) is not entitled to an annuity or annual allowance in respect of that service unless the contributor again becomes entitled to count that service as pensionable service under the Act; and (b) is entitled to a return of contributions in respect of that service. SOR/96-18, s. 4
Public Service Superannuation Regulations — 30.41
30.41 For the purposes of subsection 40.2(7) of the Act, the following amounts, as applicable, are deemed to be paid to the employer pursuant to subsection 40.2(3) of the Act: (a) any amount by which an amount under subsection 15.1(1) of the Retirement Compensation Arrangements Regulations, No. 1 exceeds a lump sum amount that would be calculated under subsection 15.1(2) of those Regulations; (b) any amount by which an amount under subsection 38.4(1) of those Regulations exceeds a lump sum amount that would be calculated under paragraph 38.4(2)(a) of those Regulations; and (c) any amount under section 41.6 of those Regulations. SOR/2003-233, s. 1
Public Service Superannuation Regulations — 30.42
30.42 For the purposes of subsection 40.2(8) of the Act, the following amounts, as applicable, are deemed to be paid to the employer pursuant to subsection 40.2(3) of the Act: (a) any amount by which an amount under subsection 38.4(1) of the Retirement Compensation Arrangements Regulations, No. 1 exceeds a lump sum amount that would be calculated under paragraph 38.4(2)(b) of those Regulations; and (b) any amount under section 41.6 of those Regulations. SOR/2003-233, s. 1
Public Service Superannuation Regulations — 30.6
30.6 (1) The monthly amount payable to a survivor or child of a deceased contributor under section 12, 12.1, 13 or 13.001 of the Act in respect of a period of pensionable service occurring after December 31, 1991 shall be reduced so that the aggregate of that amount and the benefits payable under Part III of the Act in respect of that amount does not exceed the maximum monthly amount of retirement benefits that may be paid to the beneficiary of a member, determined under paragraphs 8503(2)(d) to (f) of the Income Tax Regulations , as those paragraphs read on January 15, 1992. (2) The aggregate of all monthly amounts payable to the survivor and children of a deceased contributor under section 12, 12.1, 13 or 13.001 of the Act in respect of a period of pensionable service occurring after December 31, 1991 shall be reduced so that the total of those amounts and the benefits payable under Part III of the Act in respect of those amounts does not exceed the maximum aggregate monthly amount of retirement benefits that may be paid to the beneficiaries of a member, determined under paragraph 8503(2)(d) or (e) of the Income Tax Regulations as those paragraphs read on January 15, 1992. (3) The limits set out in subsection (1) and (2) apply to the monthly amounts payable in respect of a contributor who is required to contribute to the Superannuation Account or the Public Service Pension Fund on or after December 15, 1994 and who dies on or after November 20, 1997, being the date of the coming into force of paragraph 41.1(1)(a) of the Retirement Compensation Arrangement Regulations, No. 1 . SOR/96-18, s. 4; SOR/97-490, s. 3; SOR/2002-74, s. 1; SOR/2016-203, s. 22
Public Service Superannuation Regulations — 30.7
30.7 (1) For the purposes of determining the amount of any minimum benefit payable under section 27 of the Act, all amounts paid to a contributor or to a survivor or child of a contributor under paragraph 41.1(1)(a) or (c) of the Retirement Compensation Arrangements Regulations, No. 1 are considered to have been paid pursuant to Part I of the Act. (2) No minimum benefit shall be paid under section 27 of the Act on the death of a contributor, if a benefit is payable to a survivor or child pursuant to section 19 of the Retirement Compensation Arrangements Regulations, No. 1 . (3) If the survivor and child referred to in section 19 of the Retirement Compensation Arrangements Regulations, No. 1 die or cease to be entitled to the benefit referred to in that section, the portion of that benefit that was paid in respect of pensionable service of the contributor under Part I of the Act shall be considered to have been paid pursuant to Part I of the Act for the purposes of determining the amount of any minimum benefit payable under section 27 of the Act. SOR/97-490, s. 3; SOR/2002-74, s. 2
Public Service Superannuation Regulations — 30.8
30.8 (1) Notwithstanding subsection 27(2) of the Act, the amount payable under that subsection shall not exceed the largest of the amounts described in paragraphs 8503(2)(i), (j) and (n) of the Income Tax Regulations . (2) The limit set out in subsection (1) applies in respect of a contributor who is required to contribute to the Superannuation Account or the Public Service Pension Fund on or after December 15, 1994 and who dies on or after November 20, 1997, being the date of the coming into force of paragraph 41.1(1)(b) of the Retirement Compensation Arrangement Regulations, No. 1 . SOR/97-490, s. 3; SOR/2002-74, s. 3
Public Service Superannuation Regulations — 31
31 Where a contributor or a recipient requests that an annuity or annual allowance 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 subsection 9(2) of the Act, that the annuity or annual allowance be paid in arrears. (a) in equal instalments quarterly or semi-annually; or (b) annually. SOR/85-628, s. 3
Public Service Superannuation Regulations — 32
32 (1) For the purposes of subsection 10(4) of the Act, the amount of any retirement or disability pension to which a person described in that subsection is entitled under the Canada Pension Plan or a provincial pension plan is the pension that they would have received if the salary received or deemed to have been received by them during their pensionable service under the Act had been the total amount of their income from pensionable employment as defined in the Canada Pension Plan and if the Canada Pension Plan had applied to them during such pensionable service. (2) Every application made pursuant to subsection 10(4) of the Act shall be in Form D set out in Schedule VI. (3) Where the amount of an annuity payable to a contributor is increased in accordance with subsection 10(4) of the Act, the increase shall be effective from the day on which the amount of the annuity payable to that contributor under the Act is reduced, pursuant to subsection 10(2) of the Act. SOR/2016-203, ss. 42(E), 43(E), 45(E)
Public Service Superannuation Regulations — 33
33 (1) For the purposes of subsection 10(4) of the Act, the capitalized value of an annuity or annual allowance and the supplementary benefits payable in respect thereof under Part III of the Act shall be the actuarial present value of such benefits determined as of the date the request is made based on the following actuarial assumptions: (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 45 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; (b) the mortality rates in respect of survivors are those set out for spouses in the actuarial valuation report laid before Parliament in accordance with section 45 of the Act, taking into account the mortality projection factors set out in that report; and (c) the interest rates shall be 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 “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. (2) The actuarial valuation report referred to in subsection (1) is the actuarial valuation report most recently laid before Parliament or, where that report was laid before Parliament in the month in which the request is made, or in the preceding month, the report that was laid before Parliament immediately previous to that report. SOR/93-450, s. 11(F); SOR/97-490, s. 4; SOR/2007-29, s. 1; SOR/2016-203, s. 41
Public Service Superannuation Regulations — 34
34 (1) Subject to subsections (2) and (3), the annuity or annual allowance to which a contributor referred to in subparagraph 13(1)(d)(ii) or 13.001(1)(d)(ii), subsection 13(6) or 13.001(7) or section 23 or 24.6 of the Act is entitled shall be adjusted by deducting an amount determined by the formula A × B where A is 5% of the amount of the annual allowance that they were receiving before becoming disabled or re-employed in the public service; and B is the number of years, rounded to the nearest one-tenth, during which they received the annual allowance, other than those years, rounded to the nearest one-tenth, after the day on which they attained the age at which they could have retired and been entitled to an immediate annuity based on the period of pensionable service on which the annual allowance was calculated. (2) The amount of the annuity or annual allowance to which a contributor referred to in subparagraph 13(1)(d)(ii) or 13.001(1)(d)(ii), subsection 13(6) or 13.001(7) or section 23 or 24.6 of the Act may become entitled under Part I of the Act shall not be less than the annual allowance that the contributor was receiving before their latest re-employment in the public service, plus any increase to which they would be entitled in respect of the period of pensionable service to their credit as a result of being re-employed. (3) The total amount to be deducted pursuant to subsection (1) shall not exceed the total amount that was received as an annual allowance by the contributor before the contributor became disabled or re-employed in the public service. SOR/81-866, s. 1; SOR/93-450, s. 11(F); SOR/2001-160, s. 1; SOR/2016-203, ss. 23, 46(E)
Public Service Superannuation Regulations — 35
35 (1) The evidence required to satisfy the Minister that a contributor has not become entitled to a disability pension described in paragraph 10(2)(b) of the Act shall be (a) a document signed by the contributor stating that 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 employed in the public service on April 21, 1976 and who subsequently ceases to be so employed 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) Subject to subsection (4), a contributor who ceases to be employed in the public service prior to April 21, 1976 shall provide the evidence set out in paragraph (1)(a) within six months of the date on which they are notified by the Minister in writing of the requirements of paragraph 10(2)(b) of the Act. (4) The Minister may extend the time prescribed by subsection (3) where he or she is of the opinion that the contributor was, owing to circumstances beyond the contributor’s control, unable to provide the evidence referred to in paragraph (1)(a) within the period of time prescribed in that subsection. SOR/93-450, s. 11(F); SOR/2016-203, ss. 43(E), 44(E), 46(E)
Public Service Superannuation Regulations — 36
butor from time to time during their employment as a postmaster in a revenue post office, or an assistant to a postmaster in a revenue post office, in accordance with the relevant schedule of salaries in force at the time the contributor made the election to count the pensionable service referred to in subsection (3). (5) The period of pensionable service to the credit of a person in respect of a time with regard to which they elected to contribute to the Superannuation Account on the basis that they were engaged, during that time, otherwise than on a full-time basis as a postmaster in a revenue post office or as an assistant to a postmaster in a revenue post office shall be the proportion of the period of their employment as such postmaster or assistant for which they have elected to contribute to the Superannuation Account that the rate of salary in respect of which they contributed or contribute for that period is of the minimum rate of salary authorized at the time of their election for a postmaster or for an assistant to a postmaster who was required during the hours or periods of their active employment to devote their constant attention to the performance of the duties of their position. (6) Where an employee who is normally employed on a full-time basis at a position during only part of the year is, due to the seasonal nature of their employment, engaged other than on a full-time basis for any other period during the year and who during such other period receives a portion of the normal pay for employment on a full-time basis at their position, the employee shall be deemed during such other period (a) to have been employed on a full-time basis; and (b) to have been in receipt of such salary as they would have received had they in fact been engaged, during such other period, at their position on a full-time basis. (7) Where a contributor who is normally employed at a position during the year on a full-time basis is, due to the granting of educational leave, engaged other than on a full-time basis for any other period during the year or during the entire year and who during such other period or during the entire year receives a portion of the normal pay for employment on a full-time basis at their position, the contributor shall be deemed during such period or such year (a) to have been employed on a full-time basis; and (b) to have been in receipt of such salary as they would have received had they in fact been engaged, during such other period or such year, at their position on a full-time basis. SOR/93-450, s. 11(F); SOR/2016-203, ss. 42(E), 43(E), 46(E)