GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Special Retirement Arrangements Act — S-15.2
retirement compensation benefit credit means the aggregate value at a particular time of the benefits that have accrued to a person under a retirement compensation arrangement, as calculated in the prescribed manner; ( droits à pension compensatoires )
Special Retirement Arrangements Act — S-15.2
special pension plan means a pension plan established by or under the authority of an order made under paragraph 3(1)(b). ( régime spécial de pension )
Special Retirement Arrangements Act — S-15.2 3
Plans may be established 3 (1) The Governor in Council may, on the recommendation of the Minister, by order, (a) exempt, subject to the regulations, any person or class of persons from the application of the Diplomatic Service (Special) Superannuation Act or the Lieutenant Governors Superannuation Act ; (b) establish or authorize the establishment of a pension plan to provide pension benefits and other benefits to or in respect of any person or class of persons so exempted from the application of that Act; and (c) designate any person as a member of a special pension plan or designate any class of persons as members of that pension plan. Compliance with Income Tax Act , etc. (2) A special pension plan shall (a) comply with the provisions of the Income Tax Act and the regulations made under that Act respecting registered pension plans; and (b) provide for the payment of supplementary benefits in relation to any pension benefit that is payable under that pension plan, calculated at the same rates and in the same manner as is provided under the Supplementary Retirement Benefits Act in respect of supplementary retirement benefits payable under that Act.
Special Retirement Arrangements Act — S-15.2 4
Amendments 4 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend or authorize the amendment of any special pension plan. Retroactivity of amendments (2) An amendment to a special pension plan may, if the order by which the amendment is made or is authorized to be made so provides, be retroactive and be deemed to come into force on a day prior to the day on which the order is made, which prior day shall not be before the day on which that pension plan is established. Void amendments (3) An amendment to a special pension plan is void if the amendment would reduce or have the effect of reducing (a) a pension benefit accrued under that pension plan before the day on which the amendment is made; or (b) the pension benefit credit accrued under that pension plan in respect of that pension benefit.
Special Retirement Arrangements Act — S-15.2 5
Persons required to contribute 5 Every member of a special pension plan that is designated by the regulations is required to contribute to the Registered Pension Plans Account, by reservation from that member’s salary or otherwise, in the manner and under the circumstances prescribed in respect of that pension plan, at the rate or rates established by the regulations in respect of that pension plan.
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Establishment of Account 6 There shall be established in the accounts of Canada an account to be known as the Registered Pension Plans Account.
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Amounts to be credited to Account 7 There shall be credited to the Registered Pension Plans Account in each fiscal year (a) in respect of every month, an amount equal to the amount estimated by the Minister to be required to provide for the cost of the benefits that have accrued in respect of that month and that will become chargeable against the Account; and (b) an amount representing interest on the balance from time to time to the credit of the Account, calculated at the same rates and credited in the same manner and at the same time as interest is calculated and credited in respect of the Superannuation Account continued under subsection 4(2) of the Public Service Superannuation Act .
Special Retirement Arrangements Act — S-15.2 8
Valuation and assets reports 8 (1) A valuation report and an assets report on the state of the Registered Pension Plans Account shall be prepared, filed with the Minister and laid before Parliament in accordance with the Public Pensions Reporting Act as if the special pension plans established under this Act were pension plans established under an Act referred to in subsection 3(1) of that Act. Review dates (2) For the purposes of subsection (1), the review date as of which an actuarial review of the Registered Pension Plans Account must be conducted for the purposes of the first valuation report is December 31 in the year that is four years after the day on which this subsection comes into force and, thereafter, the review dates must not be more than three years apart. Amounts to be credited on basis of valuation report (3) Following the laying before Parliament of any valuation report under subsection (1), there shall be credited to the Registered Pension Plans Account, at the time and in the manner determined by the Minister, such amounts as in the opinion of the Minister will, at the end of the prescribed period, together with the amount estimated by the Minister to be to the credit of the Account at that time, meet the cost of the benefits chargeable against the Account.
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Payment out of Consolidated Revenue Fund 9 Benefits and other amounts payable under a special pension plan shall be paid out of the Consolidated Revenue Fund and charged to the Registered Pension Plans Account.
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Arrangements may be established 10 The Governor in Council may, on the recommendation of the Minister, by order, (a) establish or authorize the establishment of a plan or an arrangement for the payment of benefits, of a kind referred to in the definition “retirement compensation arrangement” in subsection 248(1) of the Income Tax Act , to or in respect of any person (i) who is required to contribute to the Superannuation Account referred to in section 4 of the Public Service Superannuation Act or to the Public Service Pension Fund as defined in subsection 3(1) of that Act, (ii) who is required to contribute to the Canadian Forces Superannuation Account referred to in section 4 of the Canadian Forces Superannuation Act , to the Canadian Forces Pension Fund as defined in subsection 2(1) of that Act or to a fund established under regulations made under section 59.1 of that Act, (iii) who is required to contribute to the Royal Canadian Mounted Police Superannuation Account referred to in section 4 of the Royal Canadian Mounted Police Superannuation Act or to the Royal Canadian Mounted Police Pension Fund as defined in subsection 3(1) of that Act, (iv) to whom the Diplomatic Service (Special) Superannuation Act or the Lieutenant Governors Superannuation Act applies, (v) who is a member of a special pension plan, (vi) who, but for the provisions of the Income Tax Act and the regulations made under that Act respecting the registration of pension plans, would be able to accrue benefits under a special pension plan or a pension plan provided by an Act referred to in subparagraph (i), (ii), (iii) or (iv), or (vii) who is prevented by an Act of Parliament from becoming or remaining a member of a pension plan provided by an Act referred to in subparagraph (i), (ii), (iii) or (iv); and (b) designate any person referred to in paragraph (a) or any class of such persons as being subject to a plan or an arrangement that is established by or under the authority of an order made under that paragraph. 1992, c. 46, Sch. I, s. 10; 2002, c. 17, s. 28; 2003, c. 26, s. 65
Special Retirement Arrangements Act — S-15.2 11
d in the third session of the thirty-fourth Parliament. Definition of “deputy head” (4) In this section, deputy head means the deputy head of a department, a person having by law the status of a deputy head and the chairperson, president or other chief executive officer of a portion of the public service, as defined in section 3 of the Public Service Superannuation Act , other than a department. 1992, c. 46, Sch. I, s. 11; 2002, c. 17, s. 29; 2003, c. 22, s. 225(E), c. 26, s. 66; 2012, c. 31, ss. 473, 503, 513
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Supplementary benefits 12 A retirement compensation arrangement shall provide for the payment of supplementary benefits in relation to any periodic payments to which a person is entitled under that arrangement, calculated at the same rates and in the same manner as is provided under the Supplementary Retirement Benefits Act in respect of supplementary retirement benefits payable under that Act.
Special Retirement Arrangements Act — S-15.2 13
Amendments 13 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend or authorize the amendment of any retirement compensation arrangement. Retroactivity of amendments (2) An amendment to a retirement compensation arrangement may, if the order by which the amendment is made or is authorized to be made so provides, be retroactive and be deemed to come into force on a day prior to the day on which the order is made, which prior day shall not be before the day on which that arrangement is established. Void amendments (3) An amendment to a retirement compensation arrangement is void if the amendment would reduce or have the effect of reducing (a) a benefit accrued under that arrangement before the day on which the amendment is made; or (b) the retirement compensation benefit credit accrued under that arrangement in respect of that benefit.
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Advisory committees 14 (1) The Governor in Council may establish advisory committees to advise and assist the Minister on matters arising in connection with the operation of any retirement compensation arrangement or with any proposal to establish a retirement compensation arrangement. Membership (2) An advisory committee shall consist of eight persons appointed by the Governor in Council on the recommendation of the Minister, four of whom shall be selected from among persons who are subject to a retirement compensation arrangement or may become subject to a retirement compensation arrangement that is proposed to be established, as appropriate. Term (3) A member of an advisory committee shall be appointed to hold office for a term not exceeding three years.
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Persons required to contribute 15 Every person who is subject to a retirement compensation arrangement that is designated by the regulations is required to contribute to the Retirement Compensation Arrangements Account, by reservation from the person’s salary, from any benefit that is or becomes payable to, or in respect of, that person or otherwise, in the manner and under the circumstances prescribed in respect of that arrangement, at the rate or rates established by the regulations in respect of that arrangement. 1992, c. 46, Sch. I, s. 15; 2011, c. 24, s. 183
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Public Service corporations 16 (1) A Public Service corporation that is designated by the regulations shall pay into the Retirement Compensation Arrangements Account, at such time or times as the Minister may determine, in respect of any benefits accrued or accruing by any employee of the Public Service corporation under a retirement compensation arrangement, an amount determined in accordance with the regulations. Definitions (2) In this section, “employee” and “Public Service corporation” have the same meaning as in subsection 37(2) of the Public Service Superannuation Act .
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Establishment of Account 17 There shall be established in the accounts of Canada an account to be known as the Retirement Compensation Arrangements Account.
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Amounts to be credited to Account 18 (1) There shall be credited to the Retirement Compensation Arrangements Account in each fiscal year (a) in respect of every month, an amount equal to the amount estimated by the Minister to be required to provide for the cost of the benefits that have accrued in respect of that month and that will become chargeable against that Account; and (b) an amount representing interest on the balance from time to time to the credit of that Account, calculated at the same rates and credited in the same manner and at the same time as interest is calculated and credited in respect of the Superannuation Account. Idem (2) There shall be credited to the Retirement Compensation Arrangements Account in each calendar year an amount equal to the amount, if any, determined at the end of the year, that is refundable in respect of that Account under subsection 207.7(2) of the Income Tax Act .
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Valuation and assets reports 19 (1) A valuation report and an assets report on the state of the Retirement Compensation Arrangements Account shall be prepared, filed with the Minister and laid before Parliament in accordance with the Public Pensions Reporting Act as if the retirement compensation arrangements established under this Act were pension plans established under an Act referred to in subsection 3(1) of that Act. Review dates (2) For the purposes of subsection (1), the review date as of which an actuarial review of the Retirement Compensation Arrangements Account must be conducted for the purposes of the first valuation report is December 31 in the year that is four years after the day on which this subsection comes into force and, thereafter, the review dates must not be more than three years apart. Amounts to be credited on basis of valuation report (3) Following the laying before Parliament of any valuation report under subsection (1), there shall be credited to the Retirement Compensation Arrangements Account, at the time and in the manner determined by the Minister, such amounts as in the opinion of the Minister will, at the end of the prescribed period, together with the amount estimated by the Minister to be to the credit of the Account at that time, meet the cost of the benefits chargeable against the Account.
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Amounts to be charged to Account 20 (1) There shall be charged to the Retirement Compensation Arrangements Account in each calendar year an amount equal to the amount of tax, if any, that is payable for that year in respect of the Account under subsection 207.7(1) of the Income Tax Act . Amounts to be credited to other accounts (2) The amounts charged to the Retirement Compensation Arrangements Account under subsection (1) shall be credited to the appropriate account in the accounts of Canada.
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Payment out of Consolidated Revenue Fund 21 Benefits and other amounts payable under a retirement compensation arrangement shall be paid out of the Consolidated Revenue Fund and charged to the Retirement Compensation Arrangements Account.
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Benefits not assignable, etc. 22 Subject to Part II of the Garnishment, Attachment and Pension Diversion Act and to the Pension Benefits Division Act , (a) a benefit under a special pension plan or retirement compensation arrangement is not capable of being assigned, charged, anticipated or given as security, and any transaction that purports to assign, charge, anticipate or give as security any such benefit is void; (b) a benefit to which a person is entitled under a special pension plan or retirement compensation arrangement is not capable of being surrendered or commuted during the lifetime of that person, and any transaction that purports to so surrender or commute any such benefit is void; and (c) a benefit under a special pension plan or retirement compensation arrangement is exempt from attachment, seizure and execution, either at law or in equity. 1992, c. 46, Sch. I, s. 22; 2000, c. 12, s. 293
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Remedial action 23 Where the Minister is satisfied that, as a result of erroneous advice or an administrative error on the part of any person acting in an official capacity in the administration of a special pension plan, a retirement compensation arrangement or this Act, a person has been denied a benefit to which the person was entitled or the opportunity to exercise a right, to elect a benefit or to opt for a benefit, the Minister may take such remedial action as the Minister considers appropriate to place that person in the position that the person would have been in if that erroneous advice had not been given or that administrative error had not been made.
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Recovery of amounts due 24 (1) Where a member or former member of a special pension plan or a person subject to a retirement compensation arrangement dies and an amount payable by that member, former member or person into the Registered Pension Plans Account or Retirement Compensation Arrangements Account remains due at the time of death, that amount, together with interest at the prescribed rate or determined in the prescribed manner, from the time that amount became due, may be recovered in the prescribed manner from any benefit payable under that pension plan or arrangement in respect of that member, former member or person, without prejudice to any other recourse available to Her Majesty in right of Canada with respect to the recovery thereof. Amounts to be credited to appropriate Account (2) An amount recovered under subsection (1) shall be credited to the Registered Pension Plans Account or the Retirement Compensation Arrangements Account, as appropriate.
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Recovery of amounts paid in error 25 Subject to the regulations, where an amount is paid in error under a special pension plan or retirement compensation arrangement on account of any benefit payable on a periodic basis, the Minister may authorize the retention, by way of deduction from any subsequent payment of that benefit, of the amount paid in error, together with interest at the prescribed rate or determined in the prescribed manner, from the time the amount was paid in error, and any charge prescribed in respect thereof, without prejudice to any other recourse available to Her Majesty in right of Canada with respect to the recovery thereof.
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Annual report 26 (1) The Minister shall in each fiscal year prepare a report on the administration of this Act during the preceding fiscal year, which report shall include a statement showing the amounts paid into and out of the Registered Pension Plans Account and the Retirement Compensation Arrangements Account during that year, by appropriate classifications, the number of persons contributing to each Account and the number of persons receiving benefits under the special pension plans and retirement compensation arrangements established under this Act, together with such additional information as the Governor in Council may require. Report to be laid before Parliament (2) The Minister shall cause every report prepared under subsection (1) to be laid before each House of Parliament on any of the first thirty days on which that House is sitting after it is prepared.
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Governor in Council may exempt 27 The Governor in Council may, on the recommendation of the Minister, by order, exempt, subject to the regulations, any person or class of persons from the application of the Public Service Superannuation Act , the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act , if that person or class of persons (a) would not be eligible to receive a pension benefit under that Act were that Act to apply to that person or class of persons; (b) would not be eligible to receive any additional pension benefit were that Act to continue to apply to that person or class of persons; or (c) is subject to any other pension plan that is registered under the Income Tax Act .
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emption, to that person or class of persons and to other persons affected by the exemption, and adapting any such provision to those persons or that class of persons, where necessary for the purpose of providing for the consequences of the exemption; (o) prescribing any matter or thing that by this Act is to be or may be prescribed; and (p) generally as the Governor in Council may consider necessary for carrying out the purposes and provisions of this Act. Retroactive application of regulations (2) Regulations made under paragraph (1)(a), (b), (c), (h), (i) or (n) may, if they so provide, be retroactive and have effect with respect to any period before they are made. 1992, c. 46, Sch. I, s. 28; 2000, c. 12, s. 294
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Retroactive coming into force 184 Despite subsection 109(1) of An Act to amend certain Acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act , chapter 46 of the Statutes of Canada, 1992, (in this section referred to as the “amending Act”) and Order in Council P.C. 1994-2097, made on December 14, 1994 and registered as SI/94-146, (e) section 106 of the amending Act is deemed to have come into force on December 14, 1994.
Species at Risk Act — S-15.3
Canada’s natural heritage is an integral part of our national identity and history,
Species at Risk Act — S-15.3
wildlife, in all its forms, has value in and of itself and is valued by Canadians for aesthetic, cultural, spiritual, recreational, educational, historical, economic, medical, ecological and scientific reasons,
Species at Risk Act — S-15.3
Canadian wildlife species and ecosystems are also part of the world’s heritage and the Government of Canada has ratified the United Nations Convention on the Conservation of Biological Diversity,
Species at Risk Act — S-15.3
providing legal protection for species at risk will complement existing legislation and will, in part, meet Canada’s commitments under that Convention,
Species at Risk Act — S-15.3
the Government of Canada is committed to conserving biological diversity and to the principle that, if there are threats of serious or irreversible damage to a wildlife species, cost-effective measures to prevent the reduction or loss of the species should not be postponed for a lack of full scientific certainty,
Species at Risk Act — S-15.3
responsibility for the conservation of wildlife in Canada is shared among the governments in this country and that it is important for them to work cooperatively to pursue the establishment of complementary legislation and programs for the protection and recovery of species at risk in Canada,
Species at Risk Act — S-15.3
it is important that there be cooperation between the governments in this country to maintain and strengthen national standards of environmental conservation and that the Government of Canada is committed to the principles set out in intergovernmental agreements respecting environmental conservation,
Species at Risk Act — S-15.3
the Canadian Endangered Species Conservation Council is to provide national leadership for the protection of species at risk, including the provision of general direction to the Committee on the Status of Endangered Wildlife in Canada in respect of that Committee’s activities and general directions in respect of the development, coordination and implementation of recovery efforts,
Species at Risk Act — S-15.3
the roles of the aboriginal peoples of Canada and of wildlife management boards established under land claims agreements in the conservation of wildlife in this country are essential,
Species at Risk Act — S-15.3
all Canadians have a role to play in the conservation of wildlife in this country, including the prevention of wildlife species from becoming extirpated or extinct,
Species at Risk Act — S-15.3
there will be circumstances under which the cost of conserving species at risk should be shared,
Species at Risk Act — S-15.3
the conservation efforts of individual Canadians and communities should be encouraged and supported,