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

Elections

• 12.21 (1) Subject to sections 27.1 and 27.2, for the purposes of Part I of the Act, the following conditions apply in respect of any election made by a contributor:

  • (a) it must be made by them while they are a member of the regular force;

  • (b) it must be evidenced in writing, using the applicable form set out in Schedule III, and must be witnessed;

  • (c) the original document must be sent to a person designated by the Minister within the applicable time set out in any of paragraphs 12.2(2)(a) to (e) or subsection 12.7(1), as the case may be, for making the election or, in the case of an election that may be made by the contributor at any time before they cease to be a member of the regular force, within one month after the day on which the election is made.

• (2) Any election under Part I of the Act is void in so far as it is

  • (a) an election to pay for any period of service of a kind referred to in any of paragraphs 12.2(1)(a) to (i) that the contributor is entitled to count for the purposes of any superannuation or pension benefit, otherwise than under the provisions of the Act, if the benefit

    • (i) is provided in whole or in part as a result of contributions made other than by the contributor,

    • (ii) is related in amount to a period of service, and

    • (iii) is payable in instalments during the lifetime of the recipient and afterward if the superannuation or pension plan so provides;

  • (b) an election to pay for a period of service of a kind referred to in paragraph 12.2(1)(i) by a person referred to in section 12.6, unless that person elects, under that section, to repay the annuity or annual allowance that they received; or

  • (c) an election to pay for any period of service of a kind referred to in any of paragraphs 12.2(1)(l) to (n), or any period of service that the contributor is entitled to count as pensionable service under section 18 of the Canadian Forces Superannuation Act, chapter C-9 of the Revised Statutes of Canada, 1970, unless the contributor has passed a medical examination.

• (3) A medical examination referred to in paragraph (2)(c) must be

  • (a) undergone by the contributor within the period of 90 days before or after the day on which they make the election or, on request by the contributor to the Minister, within a longer period as set out in that request; and

  • (b) performed by a medical officer of the Canadian Forces, or a civilian medical practitioner acting in that capacity, who must determine and certify whether the contributor is disabled.

• (4) A contributor who is entitled under Part I of the Act to elect to pay for a period of service, other than a period of service of a kind referred to in paragraph 12.2(1)(i), is entitled to elect to pay for only the most recent portion of that period.

Amount to Be Paid

• 12.3 (1) The amount required to be paid by a contributor for a period of service of a kind referred to in subsection 12.2(1) is

  • (a) for any period of service of a kind referred to in subparagraph 12.2(1)(a) or (b), an amount equal to the amount that they would have been required to contribute, together with interest, had they been required to contribute during that period in respect of pay equal to the pay authorized to be paid to them on the most recent occasion on which they became a contributor under the Act,

    • (i) if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, for that period or portion,

    • (ii) if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, for that period or portion,

    • (iii) if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 1999, for that period or portion,

    • (iv) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 2003, for that period or portion,

    • (v) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01) of the Act as it read on December 31, 2012, for that period or portion, and

    • (vi) if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) of the Act and at the rates determined by the Treasury Board under that subsection, for that period or portion;

  • (b) for any period of service of a kind referred to in paragraph 12.2(1)(c) or (d), an amount equal to the amount that they would have been required to contribute, together with interest, had they been required to contribute during that period in respect of pay equal to the pay authorized to be paid to them during that period,

    • (i) if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, for that period or portion,

    • (ii) if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, for that period or portion,

    • (iii) if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 1999, for that period or portion,

    • (iv) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 2003, for that period or portion,

    • (v) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01) of the Act as it read on December 31, 2012, for that period or portion, and

    • (vi) if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) of the Act and at the rates determined by the Treasury Board under that subsection, for that period or portion;

  • (c) for any period of service of a kind referred to in paragraph 12.2(1)(e), an amount equal to the amount that they would have been required to contribute had they been required to contribute during that period in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965 in respect of pay on a full-time basis at the rates in effect during that period for the rank or ranks in the Canadian Forces corresponding to the rank or ranks held by them during that period, together with interest;

  • (d) for any period of service of a kind referred to in paragraph 12.2(1)(f), an amount equal to two and two-thirds times an amount determined as described in paragraph (c), together with interest;

  • (e) for any period of service of a kind referred to in paragraph 12.2(1)(g), an amount equal to the amount that they would have been required to contribute, together with interest had they been required to contribute during that period, in respect of pay on a full-time basis at the rates established under section 35 of the National Defence Act for officers and non-commissioned members of the regular force and reserve force on Class “C” Reserve Service and in effect during that period for the rank or ranks in the Canadian Forces corresponding to the rank or ranks held by them during that period,

    • (i) if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, for that period or portion,

    • (ii) if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, for that period or portion,

    • (iii) if that period or any portion of it was after March 31, 1969 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 1999, for that period or portion,

    • (iv) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1) of the Act as it read on December 31, 2003, for that period or portion,

    • (v) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01) of the Act as it read on December 31, 2012, for that period or portion, and

    • (vi) if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) of the Act and at the rates determined by the Treasury Board under that subsection, for that period or portion;

  • (f) for any period of service of a kind referred to in paragraph 12.2(1)(h), an amount equal to one-fourth of the amount, without interest, determined for that period in accordance with paragraph (e), together with interest;

  • (g) for any period of service of a kind referred to in paragraph 12.2(1)(i), the total of the following amounts or a lesser amount for which the contributor opts when making the election:

    • (i) the full amount, under subsection 15(2) of the Reserve Force Pension Plan Regulations, of a pensionable earnings election made under those Regulations, as if it had been made on the day of the election for any period of service referred to in subsection 12.2(5), calculated as if the contributor were a participant under the terms of those Regulations, and their past earnings, determined under the terms of those Regulations, were the past earnings that relate to the periods included in the contributor’s period of service referred to in subsection 12.2(5), and

    • (ii) the full amount of a top-up election made on the day of the election for any period of service referred to in subsection 12.2(5), using the formula in paragraph 14.6(3)(b) as if the value of E were equal to one and as if the period of service referred to in subsection 12.2(5) had become pensionable service to the contributor’s credit under the Reserve Force Pension Plan Regulations as a result of the pensionable earnings election;

  • (h) despite paragraph (a), for any period of service of a kind referred to in paragraph 12.2(1)(j), the amount that they were required to pay for that purpose under section 18 of the Canadian Forces Superannuation Act, chapter C-9 of the Revised Statutes of Canada, 1970, or the amount equal to the sum of the amounts referred to in subsection 12.7(2) — taking into account, if applicable, subsection 12.9(2) — and in section 12.91, as the case may be;

  • (i) despite paragraphs (a) to (h), for any period of service of a kind referred to in paragraph 12.2(1)(k), an amount equal to the amount of the return of contributions or other lump sum payment referred to in that paragraph plus the capitalized value, on the day on which that payment was made to them, of any such amount by way of instalments of the amount that was required under the Act or Part V of the former Act to be paid by them in respect of that period as were payable by them before that payment was made to them and remained unpaid by them on that day, together with simple interest at 4% per annum from that day until the day on which the election was made;

  • (j) despite paragraphs (a) to (f), (h), (i) and (l), for any period of service of a kind referred to in paragraph 12.2(1)(l), an amount equal to the amount that they would have been required to pay if they had elected under the Act, within the prescribed time for making the election, to pay for that period and, if during that period the rate of pay authorized to be paid to them had been equal to the rate of pay that was authorized on the day on which they made the election, together with interest;

  • (k) despite any other paragraph in this subsection, for any period of service of a kind referred to in paragraph 12.2(1)(m), an amount equal to the amount that they would have been required to pay for the period if the original election to pay for that period had not been revoked and, if the rate of pay for computing that amount had been equal to the rate of pay that had been authorized to be paid to them on the day on which they made the election after the revocation, together with interest; and

  • (l) for any period of service of a kind referred to in paragraph 12.2(1)(n), the amount referred to in subsection 11(8).

• (2) A contributor who has elected to pay for a period of service of a kind referred to in paragraph 12.2(1)(i) must not modify the amount for which they have opted.

• (3) For the purposes of subsection (1), other than paragraph (1)(i), interest means simple interest at 4% per annum from the middle of the fiscal year in which the contributions would have been made, had the contributor been required to make those contributions during the period for which they elected to pay, until the day on which the election was made.

12.4 Subject to section 14.1, the contributor must pay the amount required under subsection 12.3(1), in respect of any period of service for which they have elected to pay, at their option

• (a) in a lump sum, on the day on which the election is made, or

• (b) in instalments, according to the terms and computed on the bases as to mortality and interest as are set out in section 14.

• 12.5 (1) A contributor who, under section 7 of the Act elects to pay for any period of service, or any portion of a period of service, that is after March 31, 1970 but before January 1, 2000 must contribute to the Superannuation Account or the Canadian Forces Pension Fund, in addition to any other amount required under section 12.3 or 12.7, the following amount calculated in the manner and in respect of the pay described in section 12.3 or 12.7, if applicable, for the period or portion in question:

  • (a) in the case of any period of service, or any portion of that period, that is after March 31, 1970 but before January 1, 1977, the amount that corresponds to 0.5% of their pay; or

  • (b) in the case of any period of service, or any portion of that period, that is after December 31, 1976 but before January 1, 2000, the amount that corresponds to 1% of their pay.

• (2) Section 12.4 applies, with such modifications as the circumstances require, in respect of amounts required to be paid under subsection (1).

• 12.6 (1) An election made by any of the following members or former members of the reserve force in respect of a period of service of a kind referred to in paragraph 12.2(1)(i) is void unless, within the time set out in subsection (3), the member or former member elects to repay the annuity or annual allowance that they received during that period of service:

  • (a) a member of the reserve force who is considered to be a member of the regular force by virtue of subsection 8.1(3); or

  • (b) a former member of the reserve force who is a former member of the regular force who was in receipt of an annuity or annual allowance under Part I of the Act while a member of the reserve force, and who has re-enrolled in or transferred to the regular force.

• (2) If the member or former member elects to repay their annuity or annual allowance, they must pay into the Canadian Forces Pension Fund the amount determined by the formula

  A × B ÷ 365

  where

  A

  is the amount of the annuity or annual allowance; and

  B

  is the number of days of service in the Canadian Forces during which they received the annuity or annual allowance.

• (3) The member or former member must pay the amount in a lump sum no later than 120 days after the date of the notice advising the member or former member of the amount due.

• (4) The election is void if the member or former member fails to pay the amount within the prescribed time.

Former Public Service Employees and Members of the Royal Canadian Mounted Police

• 12.7 (1) Any person who becomes a contributor under the Act, having been employed in the public service but not having become entitled to an annuity or annual allowance under the Public Service Superannuation Act, or having been a member of the Royal Canadian Mounted Police but not having become entitled to an annuity or annual allowance under the Royal Canadian Mounted Police Superannuation Act, is entitled to count as pensionable service for the purposes of the Act any period of service in the regular force or any period of service described in section 6 of the Act that, under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, they were entitled to count for pension purposes, if they elect, within one year beginning on the day on which they become a contributor under the Act, to pay for that period of service.

• (2) If the contributor elects to pay for the period of service, the amount that they are required to pay for it is

  • (a) in the case of a period of service for which they were required to pay under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, the amount determined by the following formula, together with interest

    A − (B − C)

    where

    A

    is the total amount that they were required to pay under that Act for that period of service,

    B

    is the total amount that they actually paid for that period of service, and

    C

    is the total amount, if any, that was paid to them under that Act before they made the election; or

  • (b) in the case of a period of service for which, by the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, they were not required to pay, an amount, together with interest, equal to the amount that they would have been required to pay, in respect of pay equal to the pay authorized to be paid to them on the most recent occasion on which they became a contributor under the Act, had they, during that period of service, been required to contribute,

    • (i) if that period or any portion of it was before 1966, in the manner and at the rate set out in subsection 4(1) of the Act as it read on December 31, 1965, in respect of that period or portion,

    • (ii) if that period or any portion of it was after 1965 but before April 1, 1969, in the manner and at the rate set out in subsection 4(1) of the Act as it read on March 31, 1969, in respect of that period or portion, and

    • (iii) if that period or any portion of it was after March 31, 1969, in the manner and at the rates set out in subsection 5(1) of the Act in respect of that period or portion.

• (3) For the purposes of paragraph (2)(a), interest means simple interest at 4% per annum on any amount paid to the contributor under the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, before they made the election, from the day on which the payment was made until the day on which the election was made.

• (4) For the purposes of paragraph (2)(b), interest has the same meaning as in subsection 12.3(3).