Spouse’s allowance
19.  (1) Where a former member who is receiving an allowance dies leaving a spouse, the spouse shall be paid during his or her lifetime an allowance equal to, (a) 60 per cent of the allowance that the former member was receiving at the date of his or her death; and (b) in respect of each child under the age of eighteen years, to a maximum of three children of the former member, 10 per cent of the allowance that the former member was receiving at the date of his or her death. R.S.O. 1980, c.236, s.19(1). Children’s allowance (2) Where a former member who is receiving an allowance dies leaving no spouse but leaving a child or children under the age of eighteen years, an allowance equal to the allowance that would have been paid to the spouse of the former member under subsection (1), if the spouse had survived the former member, shall be paid to or for the child or children until such age is attained. 1984, c.17, s.4(1). Computation of allowance (3) Where a member dies, (a) leaving a spouse, the spouse shall be paid during his or her lifetime an allowance equal to the greater of, (i) an amount equal to 25 per cent of the annual indemnity of the member in effect immediately before his or her death, or (ii) an amount equal to, A. 60 per cent of the allowance that the member had earned to the date of his or her death, and B. in respect of each of not more than three children of the member under the age of eighteen years, 10 per cent of the allowance that the member had earned to the date of his or her death, computed in the manner provided in section 18, but based on the member’s service to the time of his or her death, and where the spouse dies leaving a child or children of the former member who at the date of the death of the spouse is or are under the age of eighteen years, an allowance equal to that paid or that would be paid to the spouse shall be paid to the child or children until such age is attained; or (b) leaving no spouse but leaving a child or children under the age of eighteen years, an allowance equal to the allowance that would have been paid to the spouse of the member under clause (a) if the spouse had survived the member shall be paid to the child or children until such age is attained. R.S.O. 1980, c.236, s.19(2). Option (4) The spouse, (a) of a person who had elected under section 18 to take a deferred allowance at the age when he or she would satisfy the sixty year rule or the fifty-five year rule, as the case requires, but who died before satisfying the rule; or (b) of a person who was eligible to make an election to take a deferred or an immediate allowance under section 18 but died before making the election, at any time may elect to take a deferred allowance, in which case, commencing on the day that the person would have satisfied the sixty year rule or the fifty-five year rule, as the case requires, had he or she lived, the spouse shall be paid during his or her lifetime an allowance equal to, (c) 60 per cent of the allowance to which the person would have been entitled at that time; and (d) in respect of each child under the age of eighteen years, to a maximum of three children of the person, 10 per cent of the allowance to which the person would have been entitled at that time, or may elect to take an immediate allowance, in which case the spouse shall be paid during his or her lifetime an allowance equal to the amount calculated in accordance with clauses (c) and (d) reduced actuarially in accordance with the tables prescribed by the regulations, which the person would have been entitled to receive at the time of the spouse’s election. R.S.O. 1980, c.236, s.19(3); 1984, c.17, s.4(2). Idem (5) Where a person referred to in clause (4)(a) or (b) dies leaving no spouse but leaving a child or children under the age of eighteen years, an allowance equal to the immediate allowance provided for in subsection (4), reduced actuarially in accordance with the tables prescribed by the regulations for the purposes of subsection (4), shall be paid to the child or children until such age is attained. R.S.O. 1980, c.236, s.19(4). Exception for higher education (6) For the purposes of this section, a person who has attained the age of eighteen years shall be deemed not to have attained that age if since attaining that age the person has been continuously in full time attendance at either or both of, (a) a secondary school; or (b) for five years following secondary school, a post-secondary educational institution that is recognized as such by the Board of Internal Economy. 1986, c.64, s.28(2).