12. For the purposes of the definition “net pension benefit” in subsection 32(1) of the Act, the prescribed deductions shall be

• (a) any arrears of income tax required to be retained pursuant to section 224.1 of the Income Tax Act and any amount required to be withheld as income tax in relation to a recipient domiciled outside of Canada or in relation to a lump sum payment;

• (b) any amount deducted from the recipient’s pension benefit for shortage of current pension contributions, arrears of contributions for elective service and shortage of arrears of pension contributions;

• (c) any amount deducted from the recipient’s pension benefit pursuant to an Act of Parliament, but not including

  • (i) income tax, other than the income tax deduction set out in paragraph (a), and

  • (ii) any pension diversion made pursuant to Part II of the Act;

• (d) any amount deducted from the recipient’s pension benefit as a premium payment for a health care or hospital insurance plan;

• (e) any amount deducted from the recipient’s pension benefit as a premium payment for a group life insurance plan listed in Schedule I; and

• (f) any amount deducted from the recipient’s pension benefit for supplementary death benefit contributions or shortages of such contributions.

13. A written statement referred to in subsection 37(3) of the Act shall

• (a) be filed within 30 days after the anniversary date of the commencement of the diversion payments;

• (b) contain information as to whether or not, to the knowledge of the applicant,

  • (i) the financial support order has been replaced or varied by any other order,

  • (ii) the financial support order has been satisfied by the diversion payments made, by any other means or by any combination thereof, and

  • (iii) the conditions of payment in the financial support order, if any, are still applicable; and

• (c) be witnessed by a person who knows the applicant.

14. An application under section 35.3 of the Act shall be made in the form set out in Schedule II and be accompanied by a certified true copy of the financial support order.

15. Where a person who makes an application referred to in section 35.3 of the Act is unable to provide the date of birth of the plan member but does provide other information sufficient to enable the Minister to identify the plan member within a reasonable time, the requirement that the application contain the date of birth of the plan member shall be waived.

16. An application referred to in section 35.3 of the Act shall be mailed to:

Superannuation Directorate

Department of Public Works and Government Services

P.O. Box 5010

Moncton, New Brunswick

E1C 8Z5