Public Service Superannuation Regulations (C.R.C., c. 1358)

16 Where a contributor has elected to pay for any portion of a period of service specified in clause 5(1)(b)(i)(A) or (B) of the Act, and if at any later date they elect to pay for any further portion of that period of service, the portion of the period for which they elected to pay in the first instance is deemed to be the most distant in point of time.

• 17 (1) The provisions of this section apply only to a contributor who in the opinion of the Minister was one of a class of persons who, pursuant to erroneous advice received by one or more persons of that class, from a person in the public service whose ordinary duties included the giving of advice as to the counting of service under the Act or the Superannuation Act, that a period of service of such a person before the time they became a contributor thereunder could not be counted by them under the said Act, failed to elect under the said Act within the time prescribed therein to pay for that service.

• (2) A person described in subsection (1) who was at any time a contributor under the Act may elect in respect of the service described in subsection (1) to count such service for the purposes of the Act whether or not they are at the time of so electing employed in the public service if

  • (a) they have prior to July 6, 1961 been advised by the Minister that the service described in subsection (1) is countable and they make such an election on or before April 1, 1962, or

  • (b) they are or were advised after July 5, 1961 by the Minister that the service described in subsection (1) is countable and they make such an election within one year of the day on which they are or were so advised,

  and such election shall be deemed to have been made by them under the Act within the appropriate time prescribed in the Act.

• (3) Every election made pursuant to subsection (2) shall be in the form prescribed by the Minister, and the provisions of the Act respecting the making of elections, other than section 19 thereof, shall apply mutatis mutandis to the making of such an election.

• (4) Where a person makes an election pursuant to subsection (2), they shall pay the contribution they would otherwise have had to pay under section 6 of the Act as that section provided at the time they might have elected under that Act as if they had made such election within the appropriate time prescribed in paragraph 5(1)(b) of the Act.

• (5) Where a person described in subsection (1) has made an election pursuant to clause 5(1)(b)(iii)(K) of the Act for a period of service described in subsection (1) for which they might have elected under the Act or the Superannuation Act, such election shall be deemed to have been made by them under the Act or the Superannuation Act, as the case may be, within the appropriate time prescribed in that Act for the making of such an election, and an appropriate adjustment by refund or reduction in the number of instalments shall be made in respect of contributions required by reasons of election under the Act; for the purpose of calculating such refund or reduction, the election shall be deemed to have been made pursuant to subsection (2).

• (6) A person described in subsection (1) to whom subsection (5) does not apply who would have a total period of service in excess of 35 years if the period of service described in subsection (1) were added to the pensionable service to their credit, may elect in the manner prescribed in subsection (3) in respect of the service described in subsection (1).

• (7) The Minister shall determine the adjustment to be made, whether by refund or otherwise, in respect of the contribution made by any person to whom subsection (6) applies, but in no case shall any contribution be made in respect of a period in excess of that prescribed in paragraph 4(2)(a) or (b) of the Act.

• 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.

Revocation of Option-Erroneous Information

19 A contributor who has received erroneous or misleading information may revoke an option that they have exercised under section 12, 12.1, 13 or 13.001 of the Act or are deemed to have exercised under paragraph 10(5)(a) or (b) of the Act, or an option that they have exercised in favour of the transfer value referred to in section 13.01 of the Act, and exercise a new option if

• (a) they received the erroneous or misleading information from a person employed in the public service or who is engaged by an organization whose employees are deemed to be employed in the public service for the purposes of the Act and who normally gives information as to the benefits in respect of which a contributor may exercise an option upon ceasing to be employed in the public service; and

• (b) the erroneous or misleading information was in respect of the amount, nature or type of any benefit provided under section 12, 12.1, 13, 13.001 or 13.01 of the Act, of the procedures required to be followed to constitute a valid exercise of an option or of an agreement referred to in subsection 40(2) or 40.2(2) of the Act.

19.1 An option may only be revoked under section 19 and a new option exercised under section 12, 12.1, 13 or 13.001 of the Act, or a new option exercised in favour of the transfer value referred to in section 13.01 of the Act, if

• (a) the contributor applies to the Minister to revoke the option and to exercise a new option within three months after the day on which they became aware that erroneous or misleading information was given;

• (b) the contributor would have chosen a different benefit or would have exercised the option at an earlier time if no erroneous or misleading information had been given;

• (c) in the case of a contributor who exercised an option under section 12, 12.1, 13 or 13.001 of the Act, any payment made to them as a result of the exercise of the option is, subject to section 20, repaid by them within three months after the date of a written notice advising them of the amount to be repaid, or in the case of a contributor who exercised an option in favour of the transfer value referred to in section 13.01 of the Act, any payment made as a result of the exercise of the option is repaid within six months after the date of the notice;

• (d) any payment made to the contributor under the Retirement Compensation Arrangements Regulations, No. 1 as a result of the exercise of the option is repaid 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 benefit under paragraph (c); and

• (e) in the case of a contributor who seeks to revoke an option in favour of the transfer value referred to in section 13.01 of the Act based on having received erroneous or misleading information in respect of the amount of any benefit under section 12, 12.1, 13, 13.001 or 13.01 of the Act, there is a difference of at least 5% between the actual amount of the benefit and the amount that the erroneous or misleading information had indicated would be payable.

20 If a contributor who exercised an option under section 12, 12.1, 13 or 13.001 of the Act exercises a new option that results in the payment of an annuity or annual allowance and if the repayment by the contributor of the amount referred to in paragraph 19.1(c) within the specified period would cause financial hardship to the contributor, the repayment shall be made in equal monthly instalments that may not be less than $5, except the last one, withheld from the annuity or annual allowance commencing the month after the date of the notice referred to in that paragraph, but the instalments shall not be less than 10% of the gross monthly amount of the annuity or annual allowance.

Revocation of Option-transfer Agreements

• 21 (1) A person who ceased to be employed in the public service, who was employed by an eligible employer and who exercised an option under section 12, 12.1, 13 or 13.001 of the Act or is deemed to have exercised an option under paragraph 10(5)(a) or (b) of the Act, or who exercised an option in favour of the transfer value referred to in section 13.01 of the Act, may revoke the option and exercise a new option if they have not yet received a benefit under the Act and either of the following conditions is met:

  • (a) the person, on ceasing to be employed in the public service, reasonably expected that an agreement referred to in subsection 40.2(2) of the Act would be entered into and

    • (i) no such agreement had been entered into at the time the contributor applied to revoke the option, or

    • (ii) the agreement was entered into after the contributor ceased to be employed in the public service, but the contributor’s pensionable service could not be transferred under the agreement; or

  • (b) the person, on ceasing to be employed in the public service, took all necessary actions to transfer their pensionable service to the eligible employer but, through no fault on the part of the person, the transfer could not be validly completed.

• (2) A person who ceased to be employed in the public service before October 15, 2000, who attempted to transfer their pensionable service under an agreement of the type referred to in subsection 40(2) of the Act and who exercised an option under section 12 or 13 of the Act or is deemed to have exercised an option under paragraph 10(5)(a) or (b) of the Act, or who exercised an option in favour of the transfer value referred to in section 13.01 of the Act, may revoke the option and exercise a new option if they have not yet received a benefit under the Act and the transfer could not be validly completed.

• (3) A person who ceased to be employed in the public service on or after September 1, 2000 but before October 15, 2000, who attempted to transfer their pensionable service under an agreement of the type referred to in subsection 40(2) of the Act and who exercised an option under section 12 or 13 of the Act or is deemed to have exercised an option under paragraph 10(5)(a) or (b) of the Act, or who exercised an option in favour of the transfer value referred to in section 13.01 of the Act, may revoke the option and exercise a new option if

  • (a) the prior option was exercised or was deemed to have been exercised before December 13, 2004;

  • (b) it was exercised or was deemed to have been exercised because the transfer of the person’s pensionable service could not be validly completed; and

  • (c) the person repays the amount of any benefit received as a result of the exercise of the prior option.

21.1 [Repealed, SOR/2016-203, s. 15]

22 The new option referred to in section 19 or 21 is deemed to have been exercised,

• (a) if the new option is in favour of a deferred annuity, on the day on which the initial option was exercised or was deemed to have been exercised;

• (b) if the new option is in favour of an annual allowance, on the day after the day on which the contributor ceases to be employed in the public service; and

• (c) if the new option is in favour of the transfer value referred to in section 13.01 of the Act, on the day on which the initial option was exercised or, if no option was exercised or was deemed to have been exercised, on the last day of the year that begins on the day after the day on which the contributor ceases to be employed in the public service.