Canadian Forces Superannuation Regulations

10.1 (1) Notwithstanding Part I of the Act, an election made after August 15, 1997 to count as pensionable service any period of service after December 31, 1989 is void in respect of any service in relation to which the Minister of National Revenue refuses to issue a certification, pursuant to paragraph 147.1(10)(a) of the Income Tax Act, that the conditions prescribed pursuant to that paragraph, as at January 15, 1992, were met in respect of the service after December 31, 1989.

(2) Despite paragraph 8(2)(a) of the Act, an election made after August 15, 1997 in respect of any service after December 31, 1989 that would be void under that paragraph is void only if, 60 days after being notified that the Minister of National Revenue has issued the certification referred to in subsection (1), the elector is entitled to count the service to which the certification relates for the purposes of any superannuation or pension benefit of a kind referred to in subsection 5(2), other than a superannuation or pension benefit payable under Part I of the Act.

(3) Section 45 of the Act does not apply to a person who elects under subsection 43(1) of the Act after August 15, 1997 in respect of service after December 31, 1989 if the Minister of National Revenue refuses to issue the certification referred to in subsection (1).