Royal Canadian Mounted Police Superannuation Regulations (C.R.C., c. 1393)

10.8 For the purposes of paragraph 7(1)(i) of the Act, a contributor who elects, pursuant to clause 6(b)(ii)(K) of the Act, to make payments in respect of a period of service in respect of which the contributor has made an election under subsection 6.1(1) of the Act, shall pay an amount equal to the aggregate of

• (a) the amount that the contributor would have been required, under section 10, to contribute in respect of that service, if the contributor had received pay during that period equal to the pay authorized to be paid to the person on the day the person made the election under clause 6(b)(ii)(K) of the Act, and

• (b) interest within the meaning of subsection 7(2) of the Act.

10.9 For the purposes of subsection 6.1(4) of the Act, the portion of a period of leave of absence without pay that is to be counted as pensionable service under clause 6(a)(ii)(A) of the Act is the least recent portion of the period of leave in respect of which contributions made prior to the election would have been sufficient for the purposes of section 10 if those contributions had been applied to that portion.

• 10.91 (1) Despite Part I of the Act, a contributor shall not count as pensionable service any period of leave of absence without pay, or any portion of that period, that begins after October 30, 1998 if the absence does not meet the conditions for a qualifying period set out in subsection 8507(3) of the Income Tax Regulations.

• (2) Despite section 5 of the Act, a contributor who, by reason of subsection (1), cannot count a period of leave of absence without pay, or a portion of that period, as pensionable service is not required to contribute to the Royal Canadian Mounted Police Pension Fund in respect of that period or portion of that period.

10.10 [Repealed, SOR/2013-125, s. 23]

Elections

11 Where a contributor has elected to pay for any portion of a period of service described in clause 6(b)(i)(B) of the Act, and at any later time, elects to pay for any further portion of that period of service, the portion of the period for which the contributor elected to pay in the first instance is deemed to be the most distant in point of time.

• 11.1 (1) Despite Part I of the Act, an election made after October 30, 1998 to count as pensionable service any period of service ending after December 31, 1989 is void in respect of any part of that service after that date if the Minister of National Revenue refuses to issue a certification under paragraph 147.1(10)(a) of the Income Tax Act.
  

• (2) Despite paragraph 8(2)(a) of the Act, the election is void in respect of any service after December 31, 1989 only if the person making the election does not comply with subparagraph 8304(5.1)(b)(iii) of the Income Tax Regulations.

• (3) [Repealed, SOR/2013-125, s. 24]

• (4) Despite clause 6(a)(ii)(C) of the Act, a contributor shall not count as pensionable service any period of service after December 31, 1989 in relation to which an agreement was entered into by the Minister under subsection 24.1(2) of the Act unless a certification referred to in subsection (1) has been issued.

11.2 For the purposes of clause 6(b)(ii)(L) of the Act, the periods of service are those in respect of which pension benefits have accrued under a pension plan registered under the Income Tax Act.

11.3 An election referred to in clause 6(b)(ii)(O) of the Act for a period of service in respect of which there was a payment of a transfer value in accordance with section 22 of the Canadian Forces Superannuation Act or section 13.01 of the Public Service Superannuation Act may be made only if the contributor had not previously had an opportunity to elect for that period of service under either of those Acts.

11.4 A contributor shall make the election referred to in clause 6(b)(ii)(L), (O) or (P) of the Act no later than the day on which the contributor ceases to be a member of the Force.

11.5 Despite subsection 8(1) of the Act, a contributor who is no longer a member of the Force who received, from an authorized advisor who normally gives information about these matters, erroneous or misleading information in respect of any election referred to in clauses 6(b)(ii)(L) to (P) of the Act and who did not make the election while a member, may make the election within one year after the day on which the advisor sent the contributor the corrected information or, if it is later, within one year after the day on which this section comes into force.

• 11.6 (1) Any part of a period of service referred to in clause 6(b)(ii)(L) of the Act during which the contributor worked part-time is credited to the contributor in the proportion determined by the formula

  A/B

  where

  A

  is the number of hours of work per week for which the contributor was engaged during the part; and

  B

  is the number of hours of work per week for which the contributor would have been engaged during the part if the contributor had worked full-time.

• (2) If the pension benefits that have accrued in respect of the period of service were subject to a division under a pension plan that was subject to the Pension Benefits Standards Act, 1985 or an equivalent provincial Act, only the part of the period of service that corresponds to the portion of the benefits that remain accrued to the contributor is, after confirmation of the division by the employer, credited to the contributor.

• (3) In either case, the total period of service is taken into account in determining eligibility for a benefit.

• 11.7 (1) If the pension benefits that have accrued in respect of a period of service referred to in clause 6(b)(ii)(O) or (P) of the Act were subject to a division under the Pension Benefits Division Act, only the part of the period of service that corresponds to the portion of the benefits that remain accrued to the contributor is, after confirmation of the division by the employer, credited to the contributor.

• (2) The total period of service is taken into account in determining eligibility for a benefit.

11.8 Paragraph 8(2)(c) of the Act does not apply to the election made under any of clauses 6(b)(ii)(L) to (P) of the Act.

• 11.9 (1) An election referred to in clause 6(b)(ii)(L), (O) or (P) of the Act shall be made on the Form set out in Schedule IV, and that election need not be witnessed.

• (2) The election is made on the day on which the form is signed.

• (3) Despite subsection 8(1) of the Act, a contributor who makes the election referred to in clause 6(b)(ii)(L), (O) or (P) within one year after the day on which subsection 9.09(2) comes into force or, if the contributor most recently became a contributor after that day, within one year after the day on which the contributor most recently became a contributor shall send the election to the Commissioner within one month after the day on which the form is signed.

• (4) The day on which the election is sent is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed, with the date of the postmark being evidence of that day.

12 [Repealed, SOR/2013-125, s. 25]

Revocation of Elections

• 13 (1) A contributor who elected to pay for a period of service under Part I of the Act may revoke the election

  • (a) as to payments made and to be made for any period of service, or any part of a period of service, in respect of which the election was made,

    • (i) if the contributor received, from an authorized advisor who normally gives information about these matters, erroneous or misleading information about the amount to be paid or the consequences of the election on the contributor’s benefits and, in making the election, acted on that information, or

    • (ii) if, after having made the election, the contributor became entitled to count the period of service in the calculation of pension benefits other than those provided for under the Act;

  • (b) as to payments to be made for any period of service, or any part of a period of service, in respect of which the election was made,

    • (i) if undue financial hardship that was unforeseen at the time the election was made will be caused if the contributor is required to continue to make the payments,

    • (ii) if, at the commencement date of the contributor’s annuity, the monthly instalments that the contributor pays are greater than the increase, calculated in accordance with section 10 of the Act, in the monthly amount of the benefits payable that results from the election, or

    • (iii) after the contributor has attained 60 years of age, if the monthly instalments that the contributor pays are greater than the increase, calculated in accordance with section 10 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 annuity;

  • (c) as to payments made for any period of service in respect of which the election was made, or those to be made, or both, at the contributor’s option, if that period of service was mentioned by the contributor inadvertently;

  • (d) if the contributor received, from an authorized advisor who normally gives information about these matters, erroneous or misleading information in respect of any election referred to in subparagraph 6(b)(ii) of the Act, failed to make the election and then made it within one year after having received the corrected information from an authorized advisor and while a member of the Force; or

  • (e) if the contributor received, from an authorized advisor who normally gives information about these matters, erroneous or misleading information in respect of any election referred to in clauses 6(b)(ii)(L) to (P) of the Act, failed to make the election while a member of the Force and then made the election after having received the corrected information from such an advisor and having ceased to be a member.

• (1.1) A contributor who wholly revokes an election in the circumstance set out in paragraph (1)(c) may elect to pay for the period of service for which the contributor intended to pay in the initial election.

• (1.2) The contributor shall make the election within six months after the day on which the contributor revoked the initial election, and it is deemed to have been made on the day on which the initial election was made.

• (1.3) A contributor who revokes an election in the circumstances set out in paragraph (1)(d) or (e) is deemed to have made the same election on the day after the day on which the contributor received the erroneous or misleading information.

• (2) A contributor who revokes an election in the circumstances set out in subparagraph (1)(a)(ii) or paragraph (1)(b) shall pay an amount equal to the mortality charges that relate to the benefits that have accrued as a result of the election before it was revoked, that amount being calculated using the mortality rates used in the preparation of the actuarial valuation report that was most recently laid before Parliament, in accordance with section 30 of the Act, before the day on which the election was revoked or, if that report was laid before Parliament in the month in which that day falls or in the preceding month, of the report that was laid before Parliament immediately before that report, and bearing interest, compounded annually, at a rate equal to the projected rate of return of the Royal Canadian Mounted Police Pension Fund that was used in the preparation of the report.

• (3) Any 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.

• (4) Any amount paid by a contributor who revokes an election is applied in payment of the amount referred to in subsection (2) and the remainder is applied in payment of any part of the period of service that remains credited to the contributor, the amount to be paid being calculated in accordance with the provisions of the Act under which the election was made and the remainder, if any, being refunded to the contributor.

• (5) Where a contributor revokes an election under subsection (1) and further payments are required to be made by the contributor, the contributor 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.

Revocation of Option

• 14 (1) The circumstances referred to in subsection 9(5) of the Act under which a contributor may revoke an option that the contributor has exercised under paragraph 11(3)(b) or (9)(b) of the Act, or is deemed under subsection 9(4) of the Act to have exercised, and exercise a new option exist if

  • (a) the contributor received erroneous or misleading information from an authorized advisor who normally gives information about the benefits in respect of which a contributor may exercise an option on ceasing to be a member of the Force; and

  • (b) that information was in respect of the amount, nature or type of the benefits in respect of which the contributor could have exercised an option, the procedures required to be followed to constitute a valid exercise of an option or an agreement referred to in subsection 24.1(2) of the Act.

• (2) A contributor who has received erroneous or misleading information may, in the circumstances set out in paragraphs (1)(a) and (b), revoke an option that the contributor has exercised under subsection 12(2) of the Act and exercise a new option; a contributor may also, in the same circumstances, revoke an option that the contributor has exercised under subsection 12.1(1) of the Act.

15 An option shall not be revoked under subsection 9(5) of the Act or subsection 14(2) and a new option shall not be exercised unless

• (a) the contributor exercised or failed to exercise the option on the basis of the erroneous or misleading information referred to in section 14 but would have made a different choice of benefit or would have exercised the option at an earlier time had there been no erroneous or misleading information given;

• (b) the contributor repays the benefits that resulted from the option and that were paid to the contributor

  • (i) subject to section 17, within 30 days after the day on which the notice that advises the contributor of the amount to be repaid is sent, if the contributor exercised the option under paragraph 11(3)(b) or (9)(b) or subsection 12(2) of the Act or was deemed under subsection 9(4) of the Act to have exercised the option, or

  • (ii) within three months after that day, if the contributor exercised the option under subsection 12.1(1) of the Act;

• (c) any benefits that resulted from the option and that were paid to the contributor under the Retirement Compensation Arrangements Regulations, No. 1 are repaid by the contributor to the Retirement Compensation Arrangements Account established under the Special Retirement Arrangements Act within the same time limits as provided for the repayment of the benefits under paragraph (b);

• (d) in the case of a contributor who revokes an option for a benefit under subsection 12.1(1) of the Act based on having received erroneous or misleading information in respect of the amount of any benefit under section 11, 12 or 12.1 of the Act, the information about the amount of a benefit to which the contributor was entitled was at least 5% different from the actual amount of that benefit; and

• (e) the option is revoked and the new option is exercised within

  • (i) in the case of an option exercised under paragraph 11(3)(b) or (9)(b) or subsection 12(2) of the Act or an option that was deemed under subsection 9(4) of the Act to have been exercised, three months after the day on which the contributor became aware that the information that the contributor had received was erroneous or misleading, or

  • (ii) in the case of an option exercised under subsection 12.1(1) of the Act, the later of three months after the day on which the contributor became aware that the information that the contributor had received was erroneous or misleading and six months after the day on which this subparagraph comes into force.