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

10.5 Where an amount payable by a contributor pursuant to section 10 is unpaid at the time of death of the contributor, that amount may be recovered, under subsection 8(7) of the Act, from any allowance payable under the Act to the survivor or children of the contributor, at the option of the recipient,

• (a) by reservation of a lump sum immediately on the allowance becoming payable; or

• (b) by reservation from the monthly instalment of the allowance of an amount equal to the amount of any instalment payable by the contributor prior to their death, under paragraph 10.2(b) or subsection 10.31(2), as the case may be, or 30% of the gross amount of the monthly instalment, whichever is the lesser.

• 10.6 (1) Despite sections 10.2 to 10.5, if payment of an amount required under any of those sections would cause financial hardship to the contributor or a recipient, the contributor or recipient may choose to pay the amount payable

  • (a) in respect of payment under section 10.2 or 10.31, as the case may be, by reservation from the contributor’s pay in approximately equal instalments over a period not exceeding three times the leave of absence without pay of the contributor or 15 years, whichever is the lesser; and

  • (b) in respect of payment under subparagraph 10.4(a)(i) or paragraph 10.5(b), by reservation from the monthly instalment of the annuity, annual allowance, supplementary benefit or allowance of an amount not less than 15 per cent of the gross amount of the instalment.

• (2) Nothing in sections 10.2 to 10.31 prohibits the payment at any time before the time for payment specified in one of those sections of all or part of an amount payable under section 10.

• 10.7 (1) An election under subsection 6.1(1) of the Act may be made during the period that begins three months after the period of leave of absence without pay commenced and ends three months after the day on which the contributor returns to duty in a position in respect of which they are required under section 5 of the Act to contribute to the Royal Canadian Mounted Police Pension Fund and in a capacity other than on leave without pay from another position in the Force.

• (1.1) A contributor who makes an election referred to in subsection 6.1(1) of the Act must do so in writing and must date and sign the document evidencing that election.

• (1.2) For the purposes of subsection (1), the day on which an election is made is the day on which the document evidencing it is signed.

• (1.3) The contributor must send the document to the Commissioner within one month after the day on which it is signed.

• (1.4) The day on which the document 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.

• (2) A contributor may revoke an election made under subsection 6.1(1) of the Act if the contributor received, from an authorized advisor who normally gives information about such matters, erroneous or misleading information regarding

  • (a) the amount that would otherwise have been required to be contributed in respect of the period in relation to which the election was made;

  • (b) the amount that would be required to be contributed, or any other conditions that would apply, if the contributor were to make an election under clause 6(b)(ii)(K) of the Act;

  • (c) the resulting benefit that would have been provided by the addition to the contributor’s pensionable service credit of the period in respect of which the election was made; or

  • (d) the deductibility, under the Income Tax Act, of contributions referred to in paragraph (a) or (b).

• (3) A revocation under subsection (2) applies to the entire period of service in respect of which the election was made.

• (4) A revocation under subsection (2) must be made within three months after the date of the notice from an authorized advisor informing the contributor that erroneous or misleading information referred to in that subsection was given to them.

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 [Repealed, SOR/2026-150, s. 16]

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 such 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 failed to make the election while a member may make the election within one year after the date of the notice from such an advisor providing them with the corrected information.

• 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) A contributor who makes an election referred to in subparagraph 6(b)(ii) of the Act must date and sign the document evidencing the election.

• (2) Despite subsection 8(1) of the Act, an election referred to in clause 6(b)(ii)(L), (O) or (P) of the Act need not be witnessed.

• (3) An election under subparagraph 6(b)(ii) of the Act is made on the day on which the document evidencing the election is signed.

• (4) Despite subsection 8(1) of the Act, the contributor must send the document evidencing an election under clause 6(b)(ii)(L), (O) or (P) of the Act to the Commissioner within one month after the day on which it is signed.

• (5) The day on which the document evidencing an election under clause 6(b)(ii)(L), (O) or (P) of the Act 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 such 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 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 such 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 the date of the notice from such an advisor providing them with the corrected information, while they were a member of the Force; or

  • (e) if the contributor received, from an authorized advisor who normally gives information about such 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 they were a member of the Force and then made it after the date of the notice from such an advisor providing them with the corrected information.

• (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) must pay, in respect of the benefits that have accrued as a result of the election before it was revoked, an amount equal to the instalments that were payable before the revocation.

• (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.