Canadian Forces Superannuation Act (R.S.C., 1985, c. C-17)

Marginal note:Costs

55.5 The costs of the administration of this Act, as determined by the Treasury Board on the recommendation of the Minister, with respect to benefits payable under Parts I, II and III in respect of pensionable service that comes to the credit of contributors on or after April 1, 2000 shall be paid out of the Canadian Forces Pension Fund.

Actuarial Report

Marginal note:Public Pensions Reporting Act

56 In accordance with the Public Pensions Reporting Act, a cost certificate, an actuarial valuation report and an assets report on the state of each of the Superannuation Account, the Canadian Forces Superannuation Investment Fund and the Canadian Forces Pension Fund shall be prepared, filed with the Minister designated under that Act and laid before Parliament.

Annual Report

Marginal note:Annual report

57 The Minister shall cause to be laid before each House of Parliament each year a report on the administration of this Part and Part III during the preceding fiscal year, including a statement showing the amounts paid into and out of the Superannuation Account, the Canadian Forces Pension Fund, and the Canadian Forces Superannuation Investment Fund during that year, by appropriate classifications, the number of contributors and the number of persons receiving benefits under this Part and Part III together with the additional information that the Governor in Council may by regulation require.

Offence and Punishment

Marginal note:Offence

58 Any person who knowingly makes any statement or gives any information that is false in any material particular for the purpose of obtaining, either for himself or for any other person, any payment under this Act is guilty of an indictable offence and liable to a fine not exceeding one thousand dollars or to imprisonment for a term not exceeding one year or to both.

Transitional

Marginal note:Continuation of pensions

• 59 (1) A person to whom any pension has become payable under Part V of the former Act shall, for the purposes of this Act, be deemed to have become entitled to that pension under this Act.

• Marginal note:Persons deemed to be contributors

  (2) For the purposes of this Act, a person to whom, as a contributor under Part V of the former Act, any pension has become payable under the former Act shall, on his death on or after July 8, 1959, be deemed to have been a contributor under this Act who, at the time of his death, was entitled under this Act to an annuity.

PART I.1Reserve Force Pension Plan

Marginal note:Regulations

59.1 The Governor in Council may make regulations respecting the establishment, funding and administration of pension plans for members of the reserve force prescribed in those regulations to provide for the payment of benefits to or in respect of those members, including regulations respecting the crediting of service in the reserve force as pensionable service for the purposes of Part I and the transfer of amounts in respect of such service from the funds established under the regulations to the Canadian Forces Pension Fund and vice versa.

Marginal note:Contributions by members

59.2 A member of the reserve force who is subject to a plan established in accordance with this Part is required to contribute, by reservation from pay or otherwise, in accordance with the regulations.

Marginal note:Amounts to be deposited

59.3 There shall be deposited into a fund established under the regulations made under section 59.1, at the time and in the manner prescribed by the regulations, in addition to any other amounts that are prescribed by the regulations to be deposited to the fund,

• (a) in the case of a fund established for the payment of benefits that are related to periods of pensionable service, amounts estimated by the President of the Treasury Board to meet the cost of those benefits; and

• (b) in the case of any other fund, the amounts that are determined by the Minister in accordance with the regulations to be required to be deposited to the fund.

Marginal note:Transfer of amounts

59.4 If the regulations made under section 59.1 so provide, amounts deposited in a fund referred to in paragraph 59.3(a) or (b) shall be transferred to the Public Sector Pension Investment Board within the meaning of the Public Sector Pension Investment Board Act to be dealt with in accordance with that Act.

Marginal note:Deposit

59.5 If the regulations made under section 59.1 so provide, amounts deposited in a fund referred to in paragraph 59.3(b) may be deposited with a financial institution specified in the regulations.

Marginal note:Public Pensions Reporting Act

• 59.6 (1) In accordance with the Public Pensions Reporting Act, a cost certificate, an actuarial valuation report and an assets report on the state of a plan established in accordance with this Part the benefits for which would come out of a fund referred to in paragraph 59.3(a) shall be prepared, filed with the Minister designated under that Act and laid before Parliament.

• Marginal note:Review date

  (2) For the purposes of subsection (1), the review date as of which an actuarial valuation report of the plan referred to in that subsection must be conducted for the purposes of the first valuation report is the date prescribed in the regulations and, for each subsequent report, the review dates must not be more than three years apart.

Marginal note:Annual report

59.7 The Minister shall cause to be laid before each House of Parliament each year a report on the administration of this Part during the preceding fiscal year.

59.8 [Repealed, 2003, c. 26, s. 41]

PART IISupplementary Death Benefits

Interpretation

Marginal note:Definitions

• 60 (1) In this Part,

  basic benefit

  basic benefit, with respect to a participant, means an amount equal to twice the salary of the participant, if that amount is a multiple of two hundred and fifty dollars, or an amount equal to the nearest multiple of two hundred and fifty dollars above twice the salary of the participant, if the first-mentioned amount is not a multiple of two hundred and fifty dollars, subject to a reduction of ten per cent, to be made as of such time as the regulations prescribe, for every year of age in excess of sixty attained by the participant, except that

  • (a) in the case of an elective participant who has not made an election under subsection 64(2) and who, on ceasing to be a member of the regular force or on ceasing to be employed in the Public Service, was entitled under Part I or under the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, to an immediate annuity or pension, the basic benefit shall not be less than five thousand dollars, and

  • (b) in the case of an elective participant who makes an election under subsection 64(2), the basic benefit shall be five hundred dollars; (prestation de base)

  benefit

  benefit means the amount payable in respect of a participant under section 66; (prestation)

  elective

  elective as applied to a participant means that the participant comes within paragraph (c) or (d) of the definition participant; (volontaire)

  immediate annual allowance

  immediate annual allowance means an annual allowance payable within 30 days after the day on which a participant ceases to be a member of the regular force; (allocation annuelle immédiate)

  participant

  participant means

  • (a) a member of the regular force,

  • (b) a member of the reserve force who is on full-time service, with the approval of the Chief of the Defence Staff, in a position in a regular force establishment or as supernumerary to a regular force establishment,

  • (c) a person other than a member of the regular force who has made an election under section 62 and continues to contribute under this Part,

  • (d) a person not coming within paragraph (a) or (c) who has made an election under section 62 and to whom the basic benefit in the amount of five thousand dollars referred to in paragraph (a) of the definition basic benefit, or to whom the basic benefit of five hundred dollars referred to in paragraph (b) of that definition, applies without contribution under this Part by the participant therefor, and

  • (e) a person who has made an election under subsection 6.1(1),

  but does not include a person described in paragraph 62(1)(b) of the Public Service Superannuation Act who elected not to come under the provisions of Part II of that Act; (participant)

  public service participant

  public service participant means a person who is a participant under Part II of the Public Service Superannuation Act; (participant de la fonction publique)

  salary

  salary means

  • (a) in the case of a participant who is a member of the regular force or a member of the reserve force described in paragraph (b) of the definition participant, the greater of

    • (i) the pay of that participant, expressed in terms of an annual rate, and

    • (ii) three thousand dollars per annum if his rank is lower than warrant officer, or five thousand dollars per annum if his rank is warrant officer or higher, and

  • (b) in the case of an elective participant, the greater of

    • (i) the pay of that participant at the time he ceased to be a member of the regular force, expressed in terms of an annual rate, and

    • (ii) three thousand dollars per annum if his rank at the time he ceased to be a member of the regular force was lower than chief petty officer in the Royal Canadian Navy, warrant officer in the Canadian Army or Royal Canadian Air Force or warrant officer in the Canadian Forces, or five thousand dollars per annum if his rank at that time was chief petty officer or higher in the Royal Canadian Navy, warrant officer or higher in the Canadian Army or Royal Canadian Air Force or warrant officer or higher in the Canadian Forces,

    except that where a retroactive increase is authorized in the pay of that participant, the increase shall be deemed to have commenced to have been received by him on such day as the regulations prescribe. (traitement)

• Marginal note:Other words and expressions

  (2) Other words and expressions used in this Part and not defined in subsection (1) have the same meaning as in Part I.

Marginal note:Apportionment

61 If a benefit payable under Part I is apportioned between two survivors under subsection 29(8) or a pension payable under the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, is apportioned between two women under subsection 32(3) of that Act, the benefit payable to a person referred to in subsection 67(2) is apportioned in the same manner.

Marginal note:Election to continue as participant

• 62 (1) A participant who is a member of the regular force and who has been a member substantially without interruption for five years or more or has been a participant under this Part without interruption for five years or more may, within one year before such time as he ceases to be a member, elect to continue to be a participant under this Part after that time.

• Marginal note:Idem

  (2) A person who ceases to be a member of the regular force and at the time he ceases to be a member is a participant who has been a member of the regular force substantially without interruption for five years or more or has been a participant under this Part without interruption for five years or more,

  • (a) shall be deemed, for the purposes of this Part except section 65, to be a participant under this Part for a period of thirty days after that time; and

  • (b) may, within that period of thirty days, elect to continue to be a participant under this Part after the expiration of that period, and is, if on ceasing to be a member they are entitled under Part I or under the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, to an immediate annuity, immediate annual allowance or pension, as the case may be, deemed so to have elected within that period to continue to be a participant under this Part after the expiration of that period.

• Marginal note:Idem

  (3) An election under subsection (1) or (2) shall be deemed not to take effect until the expiration of the period of thirty days mentioned in paragraph (2)(a).

• Marginal note:Service in public service to be counted

  (4) For the purpose of subsections (1) and (2),

  • (a) in calculating the period during which a person has been a member of the regular force, any period during which that person was employed in the public service shall be deemed to be service as a member of the regular force; and

  • (b) in calculating the period during which a person has been a participant under this Part, any period during which that person was a participant under Part II of the Public Service Superannuation Act shall be included.

Marginal note:When public service participant deemed participant

63 Despite anything in this Part, a participant who becomes a public service participant ceases to be a participant under this Part, but, if on ceasing to be a public service participant they are not entitled to an immediate annuity or an immediate annual allowance under the Public Service Superannuation Act and are entitled under Part I or under the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, to an immediate annuity, immediate annual allowance or pension, they are deemed to have elected under subsection 62(1) to continue to be a participant under this Part.

Marginal note:Elections to reduce basic benefit

• 64 (1) Where the basic benefit of an elective participant, who, on ceasing to be a member of the regular force, was entitled under Part I or under the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, to an immediate annuity or pension exceeds five thousand dollars, the amount of the basic benefit shall, if the participant so elects, be reduced to five thousand dollars.

• Marginal note:Transitional

  (2) For the purposes of this Part, an elective participant who has made an election under section 64 of this Act, as it read from time to time before the day on which this section comes into force, is, beginning on that day, deemed to have elected to reduce the basic benefit of the participant to five thousand dollars unless, within one year after that day, the participant elects not to be deemed to have so elected.

• Marginal note:Election irrevocable

  (3) An election made under subsection (1) or (2) is irrevocable.