Public Service Superannuation Regulations

26 (1) In any case of doubt, the amount that is deemed for the purposes of the Act to be the annual salary of a contributor,

• (a) who as a lightkeeper is, or was, required for any period to provide for assistance out of their salary, is an amount determined in accordance with Schedule IV; and

• (b) whose authorized salary normally includes any bonus or allowance of any determinate or indeterminate amount, is

  • (i) in the case of a contributor who was a member of the Royal Canadian Mounted Police before becoming a contributor under the Act, an amount equal to the aggregate of the salary actually received by them in the year together with the allowances for the year computed in accordance with subsection (2), and

  • (ii) in any other case, the amount that is determined to be the regular remuneration payable for services performed in their continuing position, and the value of the bonus or allowance as fixed for the purposes of the Act by the Treasury Board after consultation with the Public Service Commission, except that

    • (A) in the case of any period of service prior to January 1, 1954, for which an election has been made prior to July 15, 1971, the salary used in determining the amount required to be paid under the Superannuation Act shall be deemed to be the salary of the contributor, or

    • (B) in the case of service prior to January 1, 1954, during which the contributor made contributions, the salary shall be deemed to be the salary including any allowance or bonus upon which such current contributions were determined.

(2) For the purposes of subparagraph (1)(b)(i), the allowances referred to therein shall be computed in the following manner:

• (a) in the case of service prior to June 1, 1949, if the rank held by the contributor is a rank specified in the basic order, the allowances shall be the proportion of the allowances specified in the basic order for that rank that the daily rate of pay actually received by them bears to the rate of pay authorized for that rank on September 8, 1934;

• (b) in the case of service prior to June 1, 1949, if the rank held by the contributor is not a rank specified in the basic order, the allowances shall be the proportion of the allowances specified in the basic order for the next higher rank that the daily rate of pay actually received by them bears to the rate of pay authorized for the next higher rank on August 16, 1934; and

• (c) in the case of service after May 31, 1949, the allowances shall be those specified in the final order.

(3) In this section, basic order means Order in Council P. C. 168/1852 of the 16th day of August, 1934, as it existed on that day, and final order means Order in Council P.C. 142/2540 of the 18th day of May, 1949.

(4) Where an employee who is in receipt of a salary in respect of a continuing full-time position is also in receipt of a salary in respect of part-time employment, the said additional salary paid to them in respect of part-time services shall

• (a) if the additional salary was received by the employee during the period beginning on January 1, 1962 and ending on July 3, 1994 and payment of the additional salary is or has been approved by the Public Service Commission or authorized by the Treasury Board, be deemed to be salary for the purposes of the definition salary in subsection 3(1) of the Act;

• (b) if received by them during the period commencing on January 1, 1954, and ending on December 31, 1961, be deemed to be salary for the purposes of the definition salary in subsection 2(1) of the Act if such additional salary

  • (i) was determined by the Minister subsequent to January 1, 1954, individually or as a class to form part of salary for the purposes of the definition salary in subsection 2(1) of the Act,

  • (ii) was determined by Treasury Board prior to January 1, 1954, to be part of the regular compensation for their service,

  • (iii) was, prior to September 1, 1949, deemed to be salary and authorized for superannuation purposes by the Governor in Council, or

  • (iv) was, prior to January 1, 1942, authorized under the provisions of section 17 of the Civil Service Act or any other Act of the Parliament of Canada,

  and the contributions in respect of the salary were being made on or commenced after January 1, 1954, or the contributions had ceased on or after January 1, 1954, by virtue of the application of subsection 4(2) of the Act.

(5) Where a contributor is in receipt of more than one salary in respect of full-time employment in the public service, the contributor’s salary shall be deemed to be

• (a) in respect of salary received before July 4, 1994, the salary that was first authorized to be paid to the contributor; and

• (b) in respect of salary received after July 3, 1994, the total of all salaries received by the contributor.

(6) Where the salary of a contributor, during any period they were employed on a full-time basis in the public service, cannot be determined, the contributor shall be deemed to have received during such period salary at a rate equal to

• (a) the rate of annual salary paid to them in the year next following such period in which their salary, in respect of full-time employment in the public service, can be determined, or

• (b) if the year referred to in paragraph (a) is more than two years after the end of such period, the rate of annual salary paid during such period in respect of full-time employment in the public service for employment that, in the opinion of the Treasury Board, is equivalent to the employment of the contributor during such period,

and the amount of their salary for such period shall be deemed to be the rate of their salary during such period, determined in accordance with this subsection, multiplied by the length of such period in years or fractions of years.