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

Regulations are current to 2024-05-28 and last amended on 2016-06-01. Previous Versions

Canadian Forces Supplementary Death Benefits (continued)

Election in Respect of Surviving Spouse Benefits (continued)

  •  (1) Subject to subsection (2), proof of the marriage between the contributor and the spouse is established by a marriage certificate issued by a civil authority.

  • (2) Where a marriage certificate referred to in subsection (1) cannot be obtained, proof of the marriage between the contributor and the spouse is established by

    • (a) a statutory declaration by which the contributor or the spouse attests to the date of the marriage and explains the reasons why the marriage certificate cannot be obtained; and

    • (b) a document that is similar to a marriage certificate and is issued in relation to the marriage ceremony, or a statutory declaration by a person who attended the marriage ceremony, other than the contributor or the spouse, attesting to the person’s knowledge of the marriage.

  • SOR/94-276, s. 1

Non-compliance with Requirements to Submit Evidence

 An election is considered not to have been made where any document or statutory declaration that is required by any of sections 62 to 64 is not submitted within one year after the day on which the election is made.

  • SOR/94-276, s. 1

Calculation of the Reduction

  •  (1) The amount of the reduction of the monthly instalment of the annuity of a contributor who makes an election is equal to the amount determined as follows:

    • (a) calculate the actuarial present value of the annuity to which the contributor is entitled under Part I of the Act immediately before the election, and the supplementary benefits payable in respect thereof under Part III of the Act taking into account

      • (i) any amount that is or is to be deducted pursuant to subsection 15(2) of the Act, and

      • (ii) the minimum death benefit payable in accordance with section 38 of the Act;

    • (b) convert the amount determined in accordance with paragraph (a) into the following annuities, each of which has the same actuarial present value, namely,

      • (i) an immediate single life annuity that is payable to the contributor by monthly instalments beginning on the first day of the month following the month in which the election is made, and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act, and

      • (ii) a joint and survivor pension benefit that consists of

        • (A) an immediate annuity that is payable, during the life of the contributor, by monthly instalments beginning on the first day of the month after the month in which the election is made, and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act, and

        • (B) an annuity that is payable during the life of the surviving spouse, by monthly instalments beginning on the first day of the month after the month in which the contributor died and that is equal to 30, 40 or 50 per cent, in accordance with the election made by the contributor, of the annuity determined in accordance with clause (A), and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act; and

    • (c) subject to subsection (2), subtract the first monthly instalment of the annuity referred to in clause (b)(ii)(A) from the first monthly instalment of the annuity referred to in subparagraph (b)(i), and adjust the amount obtained to take into account

      • (i) that the reduction is effective during the lesser of

        • (A) the period of the life of the contributor,

        • (B) the period of the life of the spouse, and

        • (C) the duration of the marriage,

      • (ii) that the reduction becomes effective in the month referred to in subsection 72(1) or (2), as the case may be, and

      • (iii) that the increase in the reduction under section 67 will apply to the reduction in each year referred to in that section.

  • (2) For the purposes of paragraph (1)(c), in determining the reduction for a contributor in respect of whom a minimum death benefit would be payable if the contributor were to die on the day on which the election is made, the actuarial present value that is converted in accordance with subparagraph (1)(b)(i) shall not take into account the minimum death benefit in respect of that contributor.

  • SOR/94-276, s. 1

Indexation

  •  (1) Subject to subsection (2), the amount of the reduction determined in accordance with section 66 is increased on January 1 of each year after the year in which the reduction is first in effect, by the amount that would be payable as a supplementary benefit under Part III of the Act if the amount of the reduction determined under section 66 were an immediate annuity that became payable under Part I of the Act on January 1 of the year in which the election was made.

  • (2) Where the election is made in the year in which the contributor retires, the increase in the amount of the reduction pursuant to subsection (1) is determined in respect of the first year during which the increase is in effect from the first day of the month in which the contributor most recently ceased to be a member of the regular force.

  • SOR/94-276, s. 1

Actuarial Assumptions

  •  (1) For the purposes of sections 66 and 67, the following are the only demographic assumptions on which the actuarial values are to be based:

    • (a) the rate of mortality for any contributor is the average of the rates of mortality for contributors who receive benefits in relation to a disability and contributors who receive benefits not in relation to a disability, of the same age group as the contributor, as set out in the actuarial valuation report laid before Parliament in accordance with section 56 of the Act, taking into account the mortality projection factors set out in that report, which average is weighted in accordance with the benefits paid to contributors in relation to a disability and to contributors other than in relation to a disability, where

      • (i) the rates of mortality for contributors who receive benefits in relation to a disability are the weighted averages of the rates for disabled officers and disabled non-commissioned members, for all ages as set out in the report, where the weighting is in accordance with the aggregate pay of officers and non-commissioned members in continuing, full-time military service, and

      • (ii) the rates of mortality for contributors who receive benefits that are not in relation to a disability are the weighted averages of the rates for non-disabled officers and non-disabled non-commissioned members, as set out in the report, where the weighting is the same as in subparagraph (i);

    • (b) the rates of mortality of surviving spouses are those set out for spouses in the actuarial valuation report laid before Parliament in accordance with section 56 of the Act, taking into account the mortality projection factors set out in the report; and

    • (c) the rates of divorce shall be those established by the Superintendent of Financial Institutions in accordance with statistics on divorce published by Statistics Canada.

  • (2) For the purposes of subsection (1), the actuarial valuation referred to in that subsection is the most recent actuarial valuation report, or, where the most recent actuarial valuation report was tabled less than two months before the day on which the contributor made an election, the previously tabled report.

  • SOR/94-276, s. 1

 For the purposes of the determinations referred to in sections 66 and 67, the rates of interest set out in the Recommendations for the Computation of Transfer Values from Registered Pension Plans, published by the Canadian Institute of Actuaries, effective September 1, 1993, shall be the rates in respect of fully indexed pensions.

  • SOR/94-276, s. 1

Revision or Revocation of the Election

  •  (1) A contributor who has made an election may revise the level of reduction where

    • (a) the contributor received, in writing, from a member of the Canadian Forces or person employed in the public service whose ordinary duties included the giving of advice respecting the election, materially erroneous or misleading information regarding the amount of the reduction of the contributor’s annuity or the amount of the immediate annual allowance to which the spouse would be entitled; or

    • (b) the amount of the annuity that is payable to the contributor is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made.

  • (2) A contributor may revoke an election where

    • (a) the contributor received materially erroneous or misleading information referred to in paragraph (1)(a); or

    • (b) the amount of the annuity that is payable to the contributor is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made.

  • (3) The revision of the level of reduction or the revocation of the election shall be in writing and shall be delivered to the Minister or to the person designated by the Minister

    • (a) within three months after the day on which a written notice containing the correct information is sent to the contributor; or

    • (b) within three months after the day on which the annuity is adjusted in accordance with the Pension Benefits Division Act.

  • (4) A revision of the level of reduction or a revocation of the election is effective on the day on which it is placed in the course of delivery in accordance with subsection (3).

  • SOR/94-276, s. 1
  • SOR/2016-64, s. 51(E)

 An election ceases to have effect on the earliest of

  • (a) the day on which the spouse dies,

  • (b) the day on which the annulment of the marriage of the contributor and the spouse takes effect, and

  • (c) the day on which the divorce between the contributor and the spouse takes effect.

  • SOR/94-276, s. 1

Effective Dates of Reduction

  •  (1) Subject to subsection (2), the amount of the reduction of a contributor’s annuity, calculated in accordance with section 66, shall be subtracted from the monthly instalments of the annuity payable to the contributor, effective on the first day of the second month after the month in which the election is made.

  • (2) Where a contributor has revised the level of reduction pursuant to subsection 70(1), the revised amount of the reduction shall be subtracted from the monthly instalments of the annuity payable to the contributor, effective on the first day of the month after the month in which the revision was made.

  • SOR/94-276, s. 1

Revocation

 For the purposes of subsection 25.1(4) of the Act, an election made by a contributor is deemed to be revoked on the day on which the contributor is required to contribute to the Superannuation Account pursuant to subsection 5(1) of the Act.

  • SOR/94-276, s. 1

Termination of Reduction

 Where an election is revoked pursuant to subsection 70(2), ceases to have effect pursuant to section 71, or is deemed to be revoked pursuant to section 73, the reduction ceases on the first day of the month in which the election is revoked or ceases to have effect.

  • SOR/94-276, s. 1

Surviving Spouse Allowance

 The immediate annual allowance to which a spouse is entitled on the death of the contributor who had made an election is equal to an amount determined in accordance with clause 66(1)(b)(ii)(B), if paragraph 66(1)(b) were read without reference to supplementary benefits payable under Part III of the Act.

  • SOR/94-276, s. 1

Reconsideration Under Subsection 93(1) of the Act

  •  (1) A request for a reconsideration under subsection 93(1) of the Act shall be made in writing to the Minister and shall set out

    • (a) the name and service or pension number of the member or former member of the regular force or of the reserve force in respect of whose service the benefit or entitlement to benefit arises;

    • (b) details of the decision to be reconsidered; and

    • (c) a statement of the facts that form the basis of, and the grounds for, the request.

  • (2) If the person making the request has failed to provide sufficient information to enable the Minister to reconsider the decision, the Minister may request additional information.

  • (3) The person shall provide the requested information no later than 30 days after the date of the request.

  • (4) The Minister shall allow a reasonable extension of the time period if the person is able to establish that they were unable to provide the requested information within the time period due to circumstances beyond their control.

  • SOR/2016-64, s. 42
 

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