Defence Services Pension Continuation Regulations (C.R.C., c. 554)

• 23 (1) For the purposes of section 26.1 of the Act, proof of age of the officer's spouse is established, subject to subsections (2) and (3), by a birth certificate issued by a civil authority.

• (2) Where a birth certificate referred to in subsection (1) cannot be obtained, proof of age of the spouse is established

  • (a) by a statutory declaration of the spouse in which the spouse attests to the spouse's date of birth and explains the reasons why the birth certificate cannot be obtained; and

  • (b) by a document that was created

    • (i) within five years after the date of birth of the spouse and that indicates the name of the spouse and the date of birth or age of the spouse, or

    • (ii) at least 20 years before the day on which the election is made and that indicates the date of birth of the spouse, which document is accompanied by a statutory declaration by which a person, other than the officer or the spouse, attests that the date stated in the document is the correct date of birth of the spouse.

• (3) Where a document or statutory declaration referred to in paragraph (2)(b) is to be submitted but cannot be obtained, the statutory declaration referred to in paragraph (2)(a) shall set out the reasons why the document or statutory declaration cannot be obtained.

• 24 (1) Subject to subsection (2), proof of the marriage between the officer 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 officer and the spouse is established by

  • (a) a statutory declaration by which the officer 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 officer or the spouse, attesting to the person's knowledge of the marriage.

Non-compliance with Requirements to Submit Evidence

25 An election is considered not to have been made where any document or statutory declaration that is required by any of sections 22 to 24 is not submitted within one year after the day on which the election is made.

Calculation of the Reduction

26 The amount of the reduction of the monthly instalment of the pension of an officer who makes an election is equal to the amount determined as follows:

• (a) calculate the actuarial present value of the pension to which the officer is entitled under Parts I to III of the Act immediately before the election, and the supplementary benefits payable in respect thereof under the Supplementary Retirement Benefits Act;

• (b) convert the amount determined in accordance with paragraph (a) into a joint and survivor pension benefit that consists of

  • (i) a pension that is payable, during the life of the officer, 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 the Supplementary Retirement Benefits Act, as if the pension were a pension payable under Parts I to III of the Defence Services Pension Continuation Act, and

  • (ii) a pension 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 officer died and that is equal to 30, 40 or 50 per cent, in accordance with the election made by the officer, of the pension determined in accordance with subparagraph (i), and that is determined taking into account the supplementary benefits payable under the Supplementary Retirement Benefits Act, as if the pension were a pension payable under Parts I to III of the Defence Services Pension Continuation Act; and

• (c) subtract the first monthly instalment of the pension referred to in subparagraph (b)(i) from the first monthly instalment of the pension referred to in paragraph (a), 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 officer,

    • (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 section 31, and

  • (iii) that the increase in the reduction under section 27 will apply to the reduction in each year referred to in that section.

Indexation

27 The amount of the reduction determined in accordance with section 26 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 the Supplementary Retirement Benefits Act if the amount of the reduction determined under section 26 were a pension that became payable under Parts I to III of the Defence Services Pension Continuation Act on January 1 of the year in which the election was made.

Actuarial Assumptions

28 For the purposes of sections 26 and 27, the only demographic assumptions on which the actuarial values are to be based are those prescribed in the Canadian Forces Superannuation Regulations for the purposes of an election under 25.1 of the Canadian Forces Superannuation Act.

29 For the purposes of the determinations referred to in sections 26 and 27, 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.

Cessation of Effect of an Election

30 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 officer and the spouse takes effect, and

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

Effective Date of Reduction

31 The amount of the reduction of an officer's pension, calculated in accordance with section 26, shall be subtracted from the monthly instalment of the pension payable to the officer, effective on the first day of the second month after the month in which the election is made.

Revocation

32 For the purposes of subsection 26.1(5) of the Act, an election made by an officer is deemed to be revoked on the day on which the officer is required to contribute to the Superannuation Account pursuant to subsection 5(1) of the Canadian Forces Superannuation Act.

Termination of Reduction

33 Where an election ceases to have effect pursuant to section 30, or is deemed to be revoked pursuant to section 32, the reduction ceases on the first day of the month in which the election is revoked or ceases to have effect.

Surviving Spouse Pension

34 The pension to which a spouse is entitled on the death of the officer who had made an election is equal to an amount determined in accordance with subparagraph 26(b)(i), if paragraph 26(b) were read without reference to supplementary benefits payable under the Supplementary Retirement Benefits Act.