Canadian Forces Superannuation Regulations (C.R.C., c. 396)

Regulations are current to 2013-04-29 and last amended on 2010-05-11. Previous Versions

  • 11.1 (1) Notwithstanding Part I of the Act, a contributor shall not count as pensionable service any period of service, or any portion of a period of service, in respect of which no pay was authorized to be paid, other than a period of service or portion of a period of service during which a deduction or forfeiture described in paragraph 11(1)(a), (b) or (c) has been imposed, that begins after May 15, 1997 unless compensation can be prescribed in respect of that period or portion of a period pursuant to subsection 8507(2) of the Income Tax Regulations, as that subsection read on January 15, 1992.

  • (2) A contributor who, by reason of subsection (1), cannot count as pensionable service a period of service, or a portion of a period of service, in respect of which no pay was authorized to be paid

    • (a) notwithstanding Parts I and III of the Act, is not required to contribute to the Superannuation Account in respect of that period or portion of a period; and

    • (b) for the purposes of Part II of the Act, remains a participant within the meaning of subsection 60(1) of the Act in respect of that period or portion of a period.

  • SOR/97-255, s. 2.

  • 12. (1) A contributor who is required under subsection 11(7) or under Part III of the Act to contribute to the Superannuation Account in respect of a period of service referred to in subsection 11(1), (2) or (2.1) shall contribute to that Account in respect of any portion of that period that is after March 31, 1970 the amount that would be required to be contributed under subsection 76(1) of the Act if the period of service were a period of service referred to in that subsection, based on the pay deemed by subsection 11(4) to have been received by the contributor during the period.

  • (2) An amount payable by a contributor pursuant to subsection (1) shall be paid

    • (a) where the contribution is in respect of a period of service described in subsection 11(1), by means of a debit to the contributor’s pay account; and

    • (b) where the contribution is in respect of a period of service described in subsection 11(2) or (2.1), in the manner set out in subsection 11(5).

  • (3) An amount payable by a contributor under this section that is unpaid

    • (a) at the time the contributor ceases to be a member of the regular force other than by reason of death, or

    • (b) at the time of the contributor’s death,

    shall be recovered in a manner set out for the recovery of unpaid instalments in subsection 14(5) or (7), as the case may be.

  • SOR/83-263, s. 3;
  • SOR/92-717, s. 10;
  • SOR/95-569, s. 2.

Maximum Pay

12.1 For the purposes of subsection 5(6) of the Act, the annual rate of pay is equal to the amount determined by the following formula and rounded to the next highest multiple of $100:

(A – (B × C)) ÷ 0.02 + C

where

A 
is

  • (a) in respect of pay received by the person for 1995, $1,722.22, and

  • (b) in respect of pay received by the person for any year after 1995, the amount of the defined benefit limit determined for that year in accordance with the definition “defined benefit limit” in subsection 8500(1) of the Income Tax Regulations;

B 
is

  • (a) in respect of pay received by the person for any year after 1994 and before 2008, 0.013, and

  • (b) in respect of pay received by the person for any year after 2007, 0.01375; and

C 
is the Year’s Maximum Pensionable Earnings determined for that year in accordance with section 18 of the Canada Pension Plan.
  • SOR/95-219, s. 1;
  • SOR/2008-307, s. 6.
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