Public Service Superannuation Regulations

18 (1) A contributor who elected to pay for a period of service may revoke the election in whole or in part

• (a) as to payments made and to be made for the period of service mentioned in the election if the contributor received erroneous information or misleading information in writing from a person employed in the public service who normally gives information as to the amount required to be paid under the Act for service and the contributor in making the election honestly acted upon that erroneous or misleading information;

• (b) as to payments to be made for the period of service mentioned in the election if each payment is not less than 2% of their gross monthly salary and if, owing to circumstances beyond the control of and unforeseeable by them at the time they made the election, financial hardship would be caused to them if they were required to continue to pay for that service;

• (c) as to payments to be made for the period of service mentioned in the election if, at the commencement date of their annuity or annual allowance, the monthly instalments that the contributor pays are greater than the increase, calculated in accordance with section 11 of the Act, in the monthly amount of the benefits payable that results from the election;

• (d) after the contributor becomes entitled to an immediate annuity, as to payments to be made for the period of service mentioned in the election if the monthly instalments that the contributor pays are greater than the increase, calculated in accordance with section 11 of the Act, in the monthly amount of the benefits payable that would result from the election if the contributor were to begin to receive an immediate annuity;

• (e) as to payments to be made for any portion of an election if any one of the foregoing paragraphs is applicable to the said portion of the election;

• (f) [Repealed, SOR/2016-203, s. 11]

• (g) as to payments made and to be made for the period of service mentioned in the election if, in the opinion of the Minister, that period of service was mentioned by the contributor inadvertently; or

• (h) as to payments made and to be made for the period of service mentioned in the election if, subsequent to making the election, the contributor became entitled to count that period of service for the purpose of determining a superannuation or pension benefit other than that provided for under the Act.

(2) A contributor who revokes an election under paragraphs (1)(b), (c), (d) or (e) shall pay to Her Majesty an amount in respect of any benefit accruing to them during the subsistence of the election, as a consequence of their having elected, as the Minister determines in accordance with Canadian Life Table No. 2 (1941), Males or Females, as the case may be, together with interest at the rate of four per cent per annum.

(3) Any payment made by a contributor under subsection (2) as it read prior to June 12, 1968 in respect of any benefit accruing to them during the subsistence of an election made under the Act that they revoked under paragraph (1)(a) prior to March 31, 1969 shall be refunded to that contributor.

(4) The amount required to be paid by a contributor under subsection (2) may be recovered on behalf of Her Majesty as a debt due to the Crown from any benefit payable under the Act to or in respect of the contributor, without prejudice to any other recourse available to Her Majesty with respect to the recovery thereof.

(5) Where a contributor who revokes an election under subsection (1) has paid any amount pursuant to the election, the amount so paid shall be applied, firstly, in payment of the amount required to be paid by the contributor under subsection (2), and the remainder of the amount, if any, shall be applied as follows:

• (a) if the contributor has revoked the election in whole under paragraph (1)(a) or (h), it shall be refunded to them;

• (b) if the contributor has revoked the election in whole or in part under paragraph (1)(g), the amount paid in respect of the revoked portion, shall, if the contributor wishes, be refunded to them; and

• (c) in any other case, the remainder of the amount shall be applied towards the purchase of that portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act under which the election was made, and if any of the said amount remains thereafter, it shall be refunded to the contributor.

(6) Where a contributor revokes an election under subsection (1) and further payments are required to be made by them, they shall make those payments in such amount and in such manner as the Minister determines and such payments shall be applied, firstly, in payment of the amount required to be paid by the contributor under subsection (2) if that amount has not already been paid, and the remainder of such payments, if any, shall be applied towards the purchase of that portion of the period of service (as determined by the Minister) mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act under which the election was made.

(7) Where an election to pay for a period of service is revoked by a contributor pursuant to paragraph (1)(a), (b), (c), (d), (e) or (h), it shall be deemed, as a condition of the revocation, for the purposes of clause 6(1)(b)(iii)(K) of the Act, that the contributor failed to make an election for that period of service within the time prescribed.

(8) Where an election to pay for a period of service is revoked by a contributor pursuant to paragraph (1)(g), the contributor may elect to pay for a new period of service if,

• (a) in the opinion of the Minister, the new period of service is the period for which the contributor intended to elect in the election which was revoked by them; and

• (b) the election is made within six months from the day on which the Minister informs the contributor that they may elect to pay for a new period of service.

(9) Where a contributor makes an election pursuant to subsection (8), the amount of the contribution required to be paid by them shall be the amount they would otherwise have had to pay for that period of service under section 6 of the Act as that section read on the day on which the previous election for that service was made.