GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Allocation Method Order (2008) – Softwood Lumber Products — 9
Allocation to remanufacturers 9 The allocation of the Quebec quantity to a remanufacturer that is based on their historic export volume is calculated in accordance with the formula QQ × (RE/TEQ) where QQ is the Quebec quantity; RE is the volume of the remanufacturer’s products that were exported from Quebec to the United States under export permits during the reference period; and TEQ is the total volume of the primary producers’ and remanufacturers’ products that were exported from Quebec to the United States under export permits during the reference period, excluding the volume of products of primary producers and remanufacturers who indicate in writing to the Minister before December 14, 2007 that they relinquish their allocation of the Quebec quantity for 2008.
Allocation Method Order (2008) – Softwood Lumber Products — 10
Allocation 10 The allocation of the Manitoba quantity to a primary producer or remanufacturer who applies for an export allocation is calculated in accordance with the formula MQ × (EM/TEM) where MQ is the Manitoba quantity; EM is the volume of the primary producer’s or remanufacturer’s products that were exported from Manitoba to the United States under export permits during the reference period; and TEM is the total volume of the primary producers’ and remanufacturers’ products that were exported from Manitoba to the United States under export permits during the reference period, excluding the volume of products of primary producers and remanufacturers who indicate in writing to the Minister before December 14, 2007 that they relinquish their allocation of the Manitoba quantity for 2008.
Allocation Method Order (2008) – Softwood Lumber Products — 11
Allocation 11 The allocation of the Saskatchewan quantity to a primary producer or remanufacturer is based on the order of receipt of applications for the export allocation, with each applicant receiving the volume applied for until the Saskatchewan quantity is fully allocated.
Allocation Method Order (2008) – Softwood Lumber Products — 12
Registration 12 This Order comes into force on the day on which it is registered.
Reserve Force Pension Plan Regulations — a
The Treasury Board, on the recommendation of the Minister of National Defence, pursuant to paragraph 50(1)(a) a and sections 59.1 b and 82 c of the Canadian Forces Superannuation Act and paragraph 7(2)(b) of the Financial Administration Act , hereby makes the annexed Reserve Force Pension Plan Regulations . a S.C. 2003, c. 26, s. 23 b S.C. 2003, c. 26, s. 41(1) c S.C. 2003, c. 26, s. 36
Reserve Force Pension Plan Regulations — 1
Definitions 1 The following definitions apply in these Regulations Act means the Canadian Forces Superannuation Act . ( Loi ) Fund means the Reserve Force Pension Fund established under section 84. ( caisse ) member means a member of the reserve force. ( membre ) pensioner means a member or former member who is entitled to an annuity or annual allowance under Division 1 of Part 2. ( pensionné )
Reserve Force Pension Plan Regulations — Reserve Force Pension Plan Regulations
Act means the Canadian Forces Superannuation Act . ( Loi )
Reserve Force Pension Plan Regulations — Reserve Force Pension Plan Regulations
Fund means the Reserve Force Pension Fund established under section 84. ( caisse )
Reserve Force Pension Plan Regulations — Reserve Force Pension Plan Regulations
member means a member of the reserve force. ( membre )
Reserve Force Pension Plan Regulations — Reserve Force Pension Plan Regulations
pensioner means a member or former member who is entitled to an annuity or annual allowance under Division 1 of Part 2. ( pensionné )
Reserve Force Pension Plan Regulations — 2
Earnings 2 For the purposes of these Regulations, (a) earnings means pay earned by a member of the Canadian Forces at the rates prescribed or established under the National Defence Act for their rank, together with earned premiums in lieu of leave; (b) a member who is exempted from training and duty under article 9.09 or 9.10 or was granted leave for maternity or parental purposes under article 16.26 or 16.27 of the Queen’s Regulations and Orders for the Canadian Forces is deemed to be in receipt of earnings, during each week for which the member is exempted or granted leave, equal to the weekly rate of pay calculated in accordance with instruction 205.461 of the Compensation and Benefits Instructions for the Canadian Forces established under section 35 of the National Defence Act ; and (c) in respect of a period in the reserve force before April 1, 1999, where records of the Canadian Forces or the Department of National Defence permit the verification of the rank of a member and the duration of the period but not the ascertainment of the member’s earnings, the member is deemed, for each day of the period, to have been in receipt of earnings equal to ¼ of the standard basic daily rate of pay, applicable to their rank for that day, prescribed or established under the National Defence Act .
Reserve Force Pension Plan Regulations — 3
Establishment of Reserve Force Pension Plan 3 The Reserve Force Pension Plan is established.
Reserve Force Pension Plan Regulations — 4
Interpretation 4 (1) For the purposes of this section and section 5, (a) Monthly Earnings Threshold , in respect of any month, means 1/12 of the Year’s Maximum Pensionable Earnings, within the meaning of subsection 2(1) of the Canada Pension Plan , for the calendar year in which the month falls, the result rounded to the nearest cent; and (b) Annual Earnings Threshold , in respect of any period of 12 months, means the total of the Monthly Earnings Thresholds for that period. Initial participation (2) A member becomes a participant in the Reserve Force Pension Plan (a) on March 1, 2007 if, during each of any two consecutive periods of 12 months beginning on or after April 1, 1999 and ending no later than March 1, 2007, the earnings that they were entitled to receive were equal to or greater than 10 per cent of the Annual Earnings Threshold, if the member already was or became a member of the Canadian Forces during the first month of the first period and remained a member of the Canadian Forces, without any interruption of more than 60 days, until March 1, 2007; or (b) in any other case, on the first day of the month following two consecutive periods of 12 months — the second of which shall end after March 1, 2007 — during each of which the earnings that they were entitled to receive were equal to or greater than 10 per cent of the Annual Earnings Threshold, if the member already was or became a member of the Canadian Forces during the first month of the first period and remained a member of the Canadian Forces without any interruption of more than 60 days throughout those two periods. Subsequent participation (3) A pensioner or the former participant referred to in section 55 becomes a participant on the day in respect of which they are again entitled to receive earnings as a member. Exception (4) A member shall not become a participant if they were considered to be a member of the regular force on March 1, 2007 under paragraph 8.1(1)(a) of the Canadian Forces Superannuation Regulations or if, under Part I of the Act, they, as a contributor, (a) are in receipt of an annuity or an annual allowance; (b) are entitled to a deferred annuity or an annual allowance; or (c) are a person in respect of whom the payment of a transfer value has been effected. SOR/2016-64, s. 58
Reserve Force Pension Plan Regulations — 5
Member ceasing to be a participant 5 (1) A member ceases to be a participant: (a) on the day on which the member ceases to be a member; (b) on the day before the day on which the member is required to contribute to the Canadian Forces Pension Fund; or (c) on the last day of a period of 12 months, as a participant, in respect of which they were not entitled to receive earnings. Member shall not cease to be a participant (2) A member who has to their credit less than two years of pensionable service is deemed not to have ceased to be a participant if (a) the member ceased to be a participant by ceasing to be a member and the member has again become a member within 60 days, in which case, for the purpose of these Regulations, the member is deemed not to have ceased to be a member; or (b) the member is entitled to receive earnings equal to or greater than 10 per cent of the Annual Earnings Threshold in respect of each of the two consecutive periods of 12 months ending at the end of the first month following the month during which the member would have ceased to be a participant, if at the end of that month the member reached that minimum entitlement of earnings, or, if not, the end of the second month following that month.
Reserve Force Pension Plan Regulations — 6
Rate of contributions 6 (1) The contribution of a participant to the Fund shall be (a) the following percentage of the participant’s earnings: (i) 4.3 per cent in respect of 2007, (ii) 4.6 per cent in respect of 2008, (iii) 4.9 per cent in respect of 2009, and (iv) 5.2 per cent in respect of 2010 and each subsequent year; or (b) 1 per cent of the participant’s earnings, if the participant has to their credit 35 years of pensionable service. Limits (2) A participant shall not contribute to the Fund in respect of (a) any portion of the participant’s rate of pay in a calendar year that is in excess of the product of 66 2/3 times the defined benefit limit determined for that year in accordance with the definition defined benefit limit in subsection 8500(1) of the Income Tax Regulations ; or (b) any of the participant’s earnings in a calendar year after the calendar year in which the participant reaches 71 years of age. SOR/2010-101, s. 4
Reserve Force Pension Plan Regulations — 7
Contribution on deemed earnings 7 (1) Reservations on account of contributions in respect of earnings that the participant is deemed to have received under paragraph 2(b) shall be equal to ½ of the amount of the participant’s contributions in respect of earnings after the period of exemption or leave. Reservations for subsequent periods (2) Reservations on account of contributions in respect of earnings that the participant is deemed to have received in a subsequent period of exemption or leave shall commence after the contributions in respect of earnings for previous periods have been paid.
Reserve Force Pension Plan Regulations — 8
Opting out 8 The participant may opt not to contribute in respect of earnings that the participant is deemed to have received under paragraph 2(b) during a period of exemption or leave, before all of the contributions have been paid, and the contributions already paid shall be refunded.
Reserve Force Pension Plan Regulations — 9
Recovery of unpaid contributions 9 Any contribution that remains unpaid at the time that a pensioner commences to receive an annuity or annual allowance under Division 1 of Part 2 shall be recovered by reservation from the monthly benefits payable to the pensioner under Divisions 1 and 3 of that Part in amounts equal to 10 per cent of those benefits.
Reserve Force Pension Plan Regulations — 10
Pensionable earnings 10 (1) There shall be counted as pensionable earnings (a) the earnings in respect of which the participant is required to make the contribution to the Fund set out in paragraph 6(1)(a); and (b) subject to subsections 11(3), 26(1) and 32(1), the earnings in respect of which the participant makes an election to count as pensionable earnings. Not pensionable earnings (2) There shall not be counted as pensionable earnings those earnings in respect of which (a) the participant has opted, under section 8, not to contribute; (b) the member was entitled to a return of contributions, within the meaning of section 38; (c) the payment of a transfer value has been effected in accordance with section 61; or (d) an amount is charged to the Fund and credited to the Canadian Forces Pension Fund under section 83.
Reserve Force Pension Plan Regulations — 11
Election 11 (1) A participant is entitled to make an election, once only in respect of each type of earnings in each period during which the participant is a participant, to count past earnings and transfer value earnings as pensionable earnings. Past earnings (2) Past earnings are the earnings, up to the product calculated under paragraph 6(2)(a), in respect of (a) any period in the reserve force, including any period before March 1, 2007, during which the participant was not a participant except any period (i) that the participant is counting as pensionable service for the purposes of, or in respect of which the payment of a transfer value or a commuted value has been effected under, the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act , or (ii) in respect of which the payment of a transfer value has been effected in accordance with section 61; (b) any period in the reserve force in respect of which the participant was entitled to a return of contributions within the meaning of section 38; and (c) any period in the regular force in respect of which the participant was entitled to a cash termination allowance or a return of contributions. Most recent earnings (3) A past earnings election is for all of the past earnings. However, there shall be counted as pensionable earnings, starting with the most recent, only those that would result in a maximum of 35 years of pensionable service to the credit of the participant. Transfer value earnings (4) Transfer value earnings are those earnings in respect of which the payment of the last transfer value was effected in accordance with section 61.
Reserve Force Pension Plan Regulations — 12
When entitled to elect 12 (1) A participant may make a past earnings election no earlier than two years after the day on which the participant became a participant. Former participant (2) If the participant had formerly been a participant, they may make the election as soon as they again become a participant. Participant since March 1, 2007 (3) A participant, who becomes a participant on March 1, 2007 and remains a participant without interruption, may make the election beginning on the day after the first day, on or after March 1, 2007, in respect of which they are entitled to receive earnings but no earlier than the first day of the 25th month following the two periods referred to in paragraph 4(2)(a). Exception (4) A participant who has ceased to contribute to the Fund by virtue of paragraph 6(2)(b) is not entitled to make a past earnings election. SOR/2016-64, s. 59
Reserve Force Pension Plan Regulations — 13
Election period ends 13 The participant shall make the past earnings election no later than the later of one year after the date of the written notice advising the participant that they have become entitled to make the election and March 1, 2011. SOR/2010-101, s. 5
Reserve Force Pension Plan Regulations — 14
Deferment of entitlement 14 A participant who ceases to be a participant before the expiry of the period for making a past earnings election shall, on again becoming a participant, be entitled to make the election until the end of one year after the date of the written notice advising them that they have again become entitled to make it. SOR/2016-64, s. 60
Reserve Force Pension Plan Regulations — 15
Amount to be paid 15 (1) A participant who makes an election to count past earnings as pensionable earnings shall pay the full amount to count all of those past earnings that can be counted as pensionable earnings or a lesser amount for which the participant opts at the time of making the election. Determination of full amount (2) The full amount shall be the total of all amounts — plus interest at seven per cent compounded annually and calculated from the middle of the calendar year until the day of the election — determined for each calendar year by the following formula applied to those past earnings that can be counted as pensionable earnings that relate to any period in that year: A × B where A is the contribution rate set out in paragraph 6(1)(a) on the date of the election or, if the participant has remained a participant since March 1, 2007, 4.3 per cent; and B is the amount that would be calculated as the updated pensionable earnings under subsection 37(2), for the calendar year if (a) the participant’s past earnings that can be counted as pensionable earnings for that calendar year were their pensionable earnings for that calendar year, and (b) the year in which the election is made or, if the participant has remained a participant since March 1, 2007, the year 2007, is the year that the participant ceased to be a participant. Retroactive changes not included in calculations (2.1) The calculation referred to in the description of B of the formula in subsection (2) shall not include any retroactive adjustments to the participant’s earnings made after the day on which they make the election referred to in subsection (1). Restriction (3) The participant cannot modify the amount for which the participant has opted. SOR/2016-64, s. 61
Reserve Force Pension Plan Regulations — 16
If amount is not more than $500 16 (1) If the amount to be paid is not more than $500, the participant shall pay it in a lump sum no later than 30 days after (a) the day of the election, if the participant opted for an amount of not more than $500; or (b) in any other case, the date of the notice advising the participant of the amount to be paid. Partial payment (2) If the participant pays less than that amount, the participant is deemed to have opted, at the time of making the election, for the amount received by the Minister.
Reserve Force Pension Plan Regulations — 17
If amount is more than $500 17 If the amount to be paid is more than $500, the participant shall pay it by way of monthly instalments.
Reserve Force Pension Plan Regulations — 18
Instalments 18 (1) The instalments shall be payable in equal amounts that may not be less than $5.00, except the last one, and be calculated using the mortality rates set out in the Complete life table, Canada, 1995-97 , published by Statistics Canada, and interest at four per cent compounded annually. When payable (2) The instalments shall be payable on the first day of each month following the month of the election until the earlier of (a) the end of the period chosen by the participant ending before the later of 20 years and the participant’s 65th birthday, and (b) the death of the participant. Change in amount to pay (3) When the amount shown in the notice advising the participant of the amount to be paid is larger than the amount on which the participant’s instalments are based, (a) the participant is deemed to have chosen the period consistent with paragraph (2)(a) that would result in the lowest possible instalments not lower than the current instalments; and (b) any arrears shall be paid by instalments on the first day of each month following the month of the notice, calculated in the manner referred to in subsection (1), except that the instalments may be for less than $5.00, until the end of the remainder of the period deemed to have been chosen or, if earlier, the death of the participant.
Reserve Force Pension Plan Regulations — 19
Amending plan of instalments 19 The participant may decrease the period of instalments by increasing the amount of the remaining instalments.
Reserve Force Pension Plan Regulations — 20
Default 20 (1) A participant or pensioner who has been sent a notice of payment default shall pay the arrears by way of monthly instalments. Time and amount of payment (2) The instalments (a) shall be calculated in the manner referred to in subsection 18(1), except that they may be for amounts of less than $5.00; (b) shall be payable on the first day of each month following the date of the notice, until the earlier of (i) the end of the remainder of the period referred to in paragraph 18(2)(a) or (3)(a), or, if that remainder is less than five years, the end of a period, up to a maximum of five years, chosen by the participant or pensioner, and (ii) the death of the participant or pensioner; and (c) after the period referred to in paragraph 18(2)(a) or (3)(a), shall be adjusted to be not less than the amount of the instalment before the last of those referred to in section 17 and the period shall be adjusted accordingly.
Reserve Force Pension Plan Regulations — 21
Pre-payment 21 (1) A person may, at any time, pre-pay any amount that remains unpaid in respect of a past earnings election. Application of payment (2) The amount paid shall be applied to the payment of any amount referred to in the notice referred to in subsection 20(1) and the person may direct (a) that the remainder be applied towards future instalments; or (b) that the remainder be applied to reduce the balance of the amount to be paid and that the period of instalments remain the same or be decreased. No direction (3) Unless the person has given the direction no later than 30 days after the date of the payment, the remainder shall be applied to reduce the balance of the amount to be paid and the period of instalments shall be decreased in order that the amount of the instalments remains the same.
Reserve Force Pension Plan Regulations — 22
Deemed option 22 At the request of a participant or pensioner, they are deemed to have opted, at the time of making the election, for the total of the amounts received by the Minister as of the date of the request, if (a) they establish that financial hardship will be caused if they are required to continue to pay the instalments; or (b) at the commencement date of an annuity or annual allowance, the instalments are greater than the increase in the monthly amount of the benefits payable that results from the election. SOR/2016-64, s. 62
Reserve Force Pension Plan Regulations — 23
Reservation from annuity or annual allowance 23 Instalments shall be reserved from a pensioner’s annuity or annual allowance when it commences.
Reserve Force Pension Plan Regulations — 24
Election not made 24 (1) A past earnings election is deemed not to have been made (a) in the case of an election to count earnings as pensionable earnings from 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 ; (b) at the request of the person who made the election 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; or (c) if the person who made the election has not paid the amount to be paid under subsection 16(1) within the required period. Refund (2) If a past earnings election is deemed not to have been made, any payments received from a plan, fund, or institution of a type referred to in paragraph 61(1)(a) shall be transferred to a plan, fund, or institution, of any type referred to in that paragraph, at the direction of the person who made the election. New election (3) Despite the expiry of the period for making the election, the person may make an election no later than 90 days after the later of (a) the day on which the election is deemed, under paragraph (1)(b), not to have been made; and (b) the date of the notice informing the person of the refusal by the Minister of National Revenue. No election after second refusal (4) In the case of another refusal, the person shall not make the election. SOR/2016-64, s. 63
Reserve Force Pension Plan Regulations — 25
Amount unpaid at death 25 Any amount referred to in section 87 of the Act shall be recovered by reservation from the monthly benefits payable to the survivor or children under Division 2 of Part 2, in amounts equal to 10 per cent of those benefits. A person may, at any time, pre-pay any amount that remains unpaid.