GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Public Service Superannuation Regulations — 54
54 (1) A person is deemed to be employed in operational service while employed by the Correctional Service of Canada if the person (a) was less than 35 years of age when the person first became employed in operational service on the condition that, if at that time the person was at least 30 years of age, the person had less than five years of pensionable service that is not operational service; (b) was employed in operational service that is pensionable service for one or more periods totalling at least 10 years; (c) has ceased to be employed in operational service; and (d) has made an election to be so deemed before the 90th day after the later of (i) the day on which the person ceases to be employed in operational service, and (ii) the day on which a notice is sent to the person from the deputy head confirming the date on which the person ceased to be employed in operational service. (2) Any period referred to in paragraph 53 (b), and any portion of a period referred to in paragraph 53 (c) that is in excess of six months, is not counted as operational service under paragraph (1)(b). (3) The election takes effect on the day following the day on which the person ceases to be employed in operational service. (4) The election is irrevocable and remains in effect until the day before the day on which the person again becomes employed in operational service or until the day on which the person ceases to be employed by the Correctional Service of Canada. SOR/94-259, s. 1; SOR/2007-106, s. 2
Public Service Superannuation Regulations — 55
55 (1) Subject to subsection (3), the amount required to be contributed under subsection 24.4(1) of the Act is 0.62 per cent of the person’s salary. (2) The persons to whom subsection 24.4(1) of the Act does not apply are those who do not meet the conditions set out in subsection 54(1). (3) The contribution that a person on leave without pay who does meet those conditions shall pay, in addition to any amount payable under section 7, is the following: (a) in respect of the first three months of the leave, the amount referred to in subsection (1) that the person would have had to pay if the person had not been on leave; and (b) in respect of the remainder of the leave, if the person has not made an election under subsection 5.3(1) of the Act, (i) where the person is on leave without pay as referred to in subsection 7(2) or (3), the amount referred to in paragraph (a), and (ii) in any other case, an amount equal to double that amount. SOR/94-259, s. 1; SOR/2007-106, ss. 3, 4
Public Service Superannuation Regulations — 57
57 (1) In this section and in section 58, actual operational service means the service and the periods of absence designated as operational service under section 53 and deemed operational service means any period during which a person is deemed to be employed in operational service under section 54 . (2) Actual and deemed operational service that occurred on or after March 18, 1994 and in respect of which a person has made an election under subparagraph 6(1)(b)(iii) of the Act is pensionable service to the credit of the person, for the purposes of sections 24.2 and 24.3 of the Act, only if the person further elects, while employed in operational service, to contribute an additional amount determined in accordance with subsection (3), together with interest within the meaning of subsection 7(2) of the Act. (3) The additional amount shall be equal to the amount that the person would have been required to contribute in respect of that service under section 55 as it read at the time the service occurred, based on the salary authorized to be paid to the person (a) on the day on which the person most recently became employed in actual operational service, if the person makes the election within one year after that day; or (b) in any other case, on the day on which the person makes the election. (4) The additional amount and the interest shall be paid, at the person’s option, (a) in a lump sum, at the time the election is made; or (b) by deduction from the person’s salary or from any benefits payable to the person under the Act, in approximately equal instalments. SOR/94-259, s. 1; SOR/97-490, s. 5(F); SOR/2007-106, s. 6
Public Service Superannuation Regulations — 58
on would be entitled in respect of that service under subsection 13(1) of the Act, and B is 50 minus their age in years, rounded to the nearest 1/10 of a year, at the time the person exercises the option. (3) A person who would be entitled to an immediate annuity under paragraph (2)(a) or (c) and who does not exercise the option referred to in subparagraph 13(1)(c)(ii) or section 13.01 or 24.2 of the Act within one year after ceasing to be employed in the public service is deemed to have exercised the option under the latter section. SOR/94-259, s. 1; SOR/2007-106, ss. 7, 8
Public Service Superannuation Regulations — 59
59 For the purposes of sections 60 to 79, election means an election under section 13.1 of the Act; ( choix ) level of reduction means, in respect of an immediate annuity, an annual allowance or a deferred annuity, one of the three amounts determined pursuant to section 68, where levels one, two and three correspond to a reduction that provides a surviving spouse with an immediate annual allowance that is equal to 30, 40 or 50 per cent, respectively, of an annuity referred to in clause 68(b)(ii)(A), if paragraph 68(b) were read without reference to supplementary benefits payable under Part III of the Act; ( niveau de réduction ) spouse means a spouse referred to in section 13.1 of the Act. ( conjoint ) SOR/94-194, s. 1
Public Service Superannuation Regulations — Public Service Superannuation Regulations
election means an election under section 13.1 of the Act; ( choix )
Public Service Superannuation Regulations — Public Service Superannuation Regulations
level of reduction means, in respect of an immediate annuity, an annual allowance or a deferred annuity, one of the three amounts determined pursuant to section 68, where levels one, two and three correspond to a reduction that provides a surviving spouse with an immediate annual allowance that is equal to 30, 40 or 50 per cent, respectively, of an annuity referred to in clause 68(b)(ii)(A), if paragraph 68(b) were read without reference to supplementary benefits payable under Part III of the Act; ( niveau de réduction )
Public Service Superannuation Regulations — Public Service Superannuation Regulations
spouse means a spouse referred to in section 13.1 of the Act. ( conjoint )
Public Service Superannuation Regulations — 60
60 For the purposes of section 13.1 of the Act, a contributor may make an election to reduce the amount of the contributor’s annuity or annual allowance not later than one year after the latest of (a) the day on which this section comes into force, (b) the day on which the contributor and the spouse are married, and (c) the day on which the contributor’s annuity or annual allowance becomes payable. SOR/94-194, s. 1
Public Service Superannuation Regulations — 61
61 (1) Notwithstanding section 60, a contributor may make an election after the expiration of the period provided for in that section where the contributor has received in writing, from a person employed in the public service whose ordinary duties included the giving of advice respecting the election, (a) erroneous or misleading information regarding the period during which the contributor could make an election; or (b) materially erroneous or misleading information regarding the amount of the reduction of the contributor’s annuity or annual allowance or the amount of the immediate annual allowance to which the spouse would be entitled. (2) An election may be made under subsection (1) not later than three months after the day on which a written notice containing the correct information is sent to the contributor. SOR/94-194, s. 1; SOR/2016-203, s. 46(E)
Public Service Superannuation Regulations — 62
62 An election shall be made in writing and shall (a) indicate the level of reduction in respect of the contributor’s annuity or annual allowance; (b) indicate the date of birth of the contributor’s spouse and the date of the spouse’s marriage to the contributor; and (c) be signed and dated by the contributor and signed by a witness other than the contributor’s spouse. SOR/94-194, s. 1
Public Service Superannuation Regulations — 63
63 (1) An election shall be sent to the Minister, or to a person designated by the Minister, within the period referred to in section 60 or subsection 61(2), as the case may be. (2) An election is made on the day on which the election is sent in accordance with subsection (1). SOR/94-194, s. 1; SOR/97-490, s. 6(E)
Public Service Superannuation Regulations — 64
64 The contributor, or a person acting on behalf of the contributor, shall, within one year after the day on which an election is made, send to the Minister or to a person designated by the Minister (a) a document that is evidence of the date of birth of the spouse; (b) a document that is evidence of the marriage of the contributor and the spouse; and (c) where the name of the spouse as indicated on a document referred to in paragraph (a) is not the same as the name of the spouse as indicated on a document referred to in paragraph (b), any other document that confirms that the evidence of the birth and the marriage relates to the spouse, or a statutory declaration by which the spouse declares that the documents are in respect of the spouse. SOR/94-194, s. 1; SOR/97-490, s. 7(F)
Public Service Superannuation Regulations — 65
65 (1) Notwithstanding sections 48 and 49, for the purposes of section 13.1 of the Act, proof of age of the contributor’s spouse is established, subject to subsections (2) and (3), by a birth certificate issued by a civil authority. (2) Where a birth certificate referred to in subsection (1) cannot be obtained, proof of age of the spouse is established (a) by a statutory declaration of the spouse in which the spouse attests to the spouse’s date of birth and explains the reasons why the birth certificate cannot be obtained; and (b) by a document that was created (i) within five years after the date of birth of the spouse and that indicates the name of the spouse and the date of birth or age of the spouse, or (ii) at least 20 years before the day on which the election is made and that indicates the date of birth of the spouse, which document is accompanied by a statutory declaration by which a person, other than the contributor or the spouse, attests that the date stated in the document is the correct date of birth of the spouse. (3) Where a document or statutory declaration referred to in paragraph (2)(b) is to be submitted but cannot be obtained, the statutory declaration referred to in paragraph (2)(a) shall set out the reasons why the document or statutory declaration cannot be obtained. SOR/94-194, s. 1
Public Service Superannuation Regulations — 66
66 (1) Subject to subsection (2), proof of the marriage between the contributor and the spouse is established by a marriage certificate issued by a civil authority. (2) Where a marriage certificate referred to in subsection (1) cannot be obtained, proof of the marriage between the contributor and the spouse is established by (a) a statutory declaration by which the contributor or the spouse attests to the date of the marriage and explains the reasons why the marriage certificate cannot be obtained; and (b) a document that is similar to a marriage certificate and is issued in relation to the marriage ceremony, or a statutory declaration by a person who attended the marriage ceremony, other than the contributor or the spouse, attesting to the person’s knowledge of the marriage. SOR/94-194, s. 1
Public Service Superannuation Regulations — 67
67 An election is considered not to have been made where any document or statutory declaration that is required by any of sections 64 to 66 is not submitted within one year after the day on which the election is made. SOR/94-194, s. 1
Public Service Superannuation Regulations — 69
69 (1) Subject to subsection (2), the amount of the reduction determined in accordance with section 68 is increased on January 1 of each year after the year in which the reduction is first in effect, by the amount that would be payable as a supplementary benefit under Part III of the Act if the amount of the reduction determined under section 68 were an immediate annuity that became payable under Part I of the Act on January 1 of the year in which the election was made. (2) Where the election is made in the year in which the contributor retires, the increase in the amount of the reduction pursuant to subsection (1) is determined in respect of the first year during which the increase is in effect from the first day of the month in which the contributor most recently ceased to be employed in the public service. SOR/94-194, s. 1; SOR/2016-203, s. 46(E)
Public Service Superannuation Regulations — 70
70 (1) Where a contributor entitled to a deferred annuity who has made an election becomes entitled to and receives an annual allowance, the amount of the reduction determined in accordance with section 68 shall be revised to take into account the new period during which the reduction is to be made. (2) Where a contributor entitled to a deferred annuity or annual allowance who has made an election becomes entitled to and receives an immediate annuity, the amount of the reduction determined in accordance with section 68 shall be revised to take into account the new period during which the reduction is to be made. SOR/94-194, s. 1
Public Service Superannuation Regulations — 71
71 Where a contributor who receives an immediate annuity by reason of being disabled ceases to be entitled to that annuity and becomes entitled to a deferred annuity, the amount of the reduction determined in accordance with section 68 shall be revised to take into account the new period during which the reduction is to be made, in accordance with subsection 76(2). SOR/94-194, s. 1
Public Service Superannuation Regulations — 72
72 (1) For the purposes of sections 68 to 71, the following assumptions are to be used when determining actuarial present values: (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 the report, which average is weighted in accordance with the benefits paid to contributors in relation to a disability and to contributors other than in relation to a disability; and (b) the rates of mortality 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 the report. (c) [Repealed, SOR/2016-203, s. 33] (2) For the purposes of subsection (1), the actuarial valuation referred to in that subsection is the most recent actuarial valuation report, or, where the most recent actuarial valuation report was tabled less than two months before the day on which the contributor made an election, the previously tabled report. SOR/94-194, s. 1; SOR/2016-203, ss. 33, 41
Public Service Superannuation Regulations — 73
73 For the purposes of the determinations referred to in sections 68 to 71, the rates of interest 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, shall be the rates (a) subject to paragraph (b), in respect of fully indexed pensions; and (b) where a contributor is entitled to an annuity or annual allowance pursuant to section 16, 17 or 24.2 of the Act, in respect of unindexed pensions for the period for which no supplementary benefits would be payable under Part III of the Act. SOR/94-194, s. 1; SOR/2007-29, s. 2
Public Service Superannuation Regulations — 74
74 (1) A contributor who has made an election may revise the level of reduction where (a) the contributor received, in writing, from a person employed in the public service whose ordinary duties include the giving of advice respecting the election, materially erroneous or misleading information regarding the amount of the reduction of the contributor’s annuity or annual allowance or the amount of the immediate annual allowance to which the spouse would be entitled; or (b) the amount of the annuity or annual allowance that is payable to the contributor is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made. (2) A contributor may revoke an election where (a) the contributor received materially erroneous or misleading information referred to in paragraph (1)(a); or (b) the amount of the annuity or annual allowance that is payable to the contributor is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made. (3) The revision of the level of reduction or the revocation of the election shall be in writing and shall be sent to the Minister or to the person designated by the Minister (a) within three months after the day on which a written notice containing the correct iinformation is sent to the contributor; or (b) within three months after the day on which the annuity or annual allowance is adjusted in accordance with the Pension Benefits Division Act . (4) A revision of the level of reduction or a revocation of the election is effective on the day on which it is sent in accordance with subsection (3). SOR/94-194, s. 1; SOR/97-490, s. 9(E); SOR/2016-203, s. 46(E)
Public Service Superannuation Regulations — 75
75 An election ceases to have effect on the earliest of (a) the day on which the spouse dies, (b) the day on which the annulment of the marriage of the contributor and the spouse takes effect, and (c) the day on which the divorce between the contributor and the spouse takes effect. SOR/94-194, s. 1
Public Service Superannuation Regulations — 76
76 (1) Subject to subsections (2) to (5), the amount of the reduction of a contributor’s immediate annuity or annual allowance, calculated in accordance with section 68, shall be subtracted from the monthly instalment of the immediate annuity or annual allowance payable to the contributor, effective on the first day of the second month after the month in which the election is made. (2) Where a contributor is entitled to a deferred annuity and the deferred annuity has not become payable on the day the election is made, the amount of the reduction shall be subtracted from the monthly instalments of the deferred annuity payable to the contributor, effective on the later of (a) the first day of the month after the month in which the annuity becomes payable, and (b) the first day of the second month after the month in which the election is made. (3) Where a contributor has revised the level of reduction pursuant to subsection 74(1), the revised amount of the reduction shall be subtracted from the monthly instalments of the annuity or annual allowance payable to the contributor, effective on the first day of the month after the month in which the revision was made. (4) In the case of a contributor described in section 70, the revised amount of the reduction becomes effective on the first day of the month after the month in which the immediate annuity or annual allowance becomes payable. (5) In the case of a contributor described in section 71, the adjusted amount of the reduction is effective on the first day of the month following the month in which the deferred annuity becomes payable. SOR/94-194, s. 1
Public Service Superannuation Regulations — 77
77 For the purposes of subsection 13.1(4) of the Act, an election made by a contributor is deemed to be revoked on the day on which the contributor is required to contribute to the Superannuation Account pursuant to subsection 5(1) of the Act. SOR/94-194, s. 1
Public Service Superannuation Regulations — 78
78 Where an election is revoked pursuant to subsection 74(2), ceases to have effect pursuant to section 75, or is deemed to be revoked pursuant to section 77, the reduction ceases on the first day of the month in which the election is revoked or ceases to have effect. SOR/94-194, s. 1
Public Service Superannuation Regulations — 79
79 The immediate annual allowance to which a spouse is entitled on the death of the contributor who had made an election, is equal to an amount determined in accordance with clause 68(b)(ii)(B), if paragraph 68(b) were read without reference to supplementary benefits payable under Part III of the Act. SOR/94-194, s. 1
Public Service Superannuation Regulations — 80
80 Despite clause 13(1)(c)(ii)(C) or 13.001(1)(c)(ii)(C) of the Act, the amount of the annual allowance payable under either of those clauses to a contributor who ceases to be employed after November 27, 1997 shall not exceed the amount determined by the formula set out in paragraph 8503(3)(c) of the Income Tax Regulations , as that paragraph read on January 15, 1992. SOR/96-18, s. 8; SOR/97-490, s. 10(F); SOR/2016-203, s. 34
Public Service Superannuation Regulations — 80.1
80.1 (1) Notwithstanding Part I of the Act, the amount of an annuity or annual allowance payable to a contributor in respect of a period of service prior to January 1, 1990 that is not service described in subsection 8504(7) of the Income Tax Regulations shall not exceed the amount determined by the formula in paragraph 8504(6)(b) of those Regulations, as that subsection and that paragraph read on January 15, 1992. (2) The limit set out in subsection (1) applies in respect of a contributor who ceases to be employed on or after the coming into force of paragraph 41.1(1)(c) of the Retirement Compensation Arrangements Regulations, No. 1 . SOR/97-490, s. 11
Public Service Superannuation Regulations — 81
81 For the purposes of subsection 10(9) of the Act, for any period before January 1, 1997, interest shall be calculated and the balances determined under subsection 10(9) of the Act as it read on December 31, 1996. SOR/97-2, s. 1
Public Service Superannuation Regulations — 83
83 (1) The following definitions apply in sections 84 to 99. new employer means the employer of a person who has ceased to be employed in the public service upon the divestiture of the administration of a service by Her Majesty and who, being subject to regulations made under paragraph 42.1(1)(u) of the Act, is not entitled to a benefit or to exercise an option for a benefit under the Act until ceasing to be employed by that employer. ( nouvel employeur ) pensionable age means, for Group 1 contributors, 60 years of age and for Group 2 contributors, 65 years of age. ( âge ouvrant droit à pension ) transfer value service [Repealed, SOR/2016-203, s. 35] valuation day means (a) April 30, 1997, if a contributor exercised an option in favour of a transfer value on or after June 20, 1996 and before April 30, 1997; or (b) the day on which the transfer value referred to in section 13.01 of the Act is transferred, in any other case. ( date d’évaluation ) (2) [Repealed, SOR/2024-201, s. 1] SOR/97-222, s. 1; SOR/2003-13, s. 3; SOR/2016-203, ss. 35, 46(E) SOR/2024-201, s. 1
Public Service Superannuation Regulations — Public Service Superannuation Regulations
new employer means the employer of a person who has ceased to be employed in the public service upon the divestiture of the administration of a service by Her Majesty and who, being subject to regulations made under paragraph 42.1(1)(u) of the Act, is not entitled to a benefit or to exercise an option for a benefit under the Act until ceasing to be employed by that employer. ( nouvel employeur )
Public Service Superannuation Regulations — Public Service Superannuation Regulations
pensionable age means, for Group 1 contributors, 60 years of age and for Group 2 contributors, 65 years of age. ( âge ouvrant droit à pension )