Division of Judges’ Annuity Benefits Regulations (SOR/2008-252)

Marginal note:Request may be refused

15 The Minister may refuse a request for information if a similar request made by the same person has been responded to within the preceding 12 months unless, since that previous request,

• (a) the judge and that person have ceased to cohabit;

• (b) the judge or that person has begun proceedings in relation to separation, divorce or annulment of marriage;

• (c) the judge and that person have entered into an agreement or have obtained a court order; or

• (d) the years of service as a judge included in the period subject to division have been amended.

Administrative Error or Erroneous Information

Marginal note:Notice of error — interested party or common-law partner

• 16 (1) If the judge, spouse, common-law partner, former spouse or former common-law partner believes that an administrative error has been committed or that erroneous information has been provided to him or her in the administration of these Regulations or sections 52.1 to 52.21 of the Act and that the error or the erroneous information is likely to affect his or her rights under the Act, he or she may notify the annuity administrator of the error or erroneous information.

• Marginal note:Notice of error — annuity administrator

  (2) If the annuity administrator agrees — or becomes aware — that an administrative error has been committed or that erroneous information has been provided in the administration of these Regulations or sections 52.1 to 52.21 of the Act and if the error or the erroneous information is likely to affect the judge’s, spouse’s, common-law partner’s, former spouse’s or former common-law partner’s rights under the Act, the annuity administrator must without delay notify the following persons:

  • (a) if a request for information has been made under section 52.21 of the Act, the person who made it; and

  • (b) if an application has been made, the interested parties.

• Marginal note:Correction

  (3) The notice by the annuity administrator must contain the corrected information. It must also be accompanied by a revised notice of the division of annuity benefits if the notice of the division of annuity benefits referred to in subsection 52.14(9) of the Act has been sent already, but no share of the annuity benefits has been accorded under subsection 52.15(1) of the Act.

• Marginal note:According of share delayed

  (4) No share of the annuity benefits may be accorded under subsection 52.15(1) of the Act after the revised notice of the division is sent and before the expiry of the time period set out in section 17.

Marginal note:Withdrawal of application or cancellation of election

17 Within 30 days after the day on which the revised notice of the division of annuity benefits is sent

• (a) the applicant may withdraw the application by sending a notice to the annuity administrator; or

• (b) a spouse, former spouse or former common-law partner may, by sending a notice to the annuity administrator, cancel the election that he or she made under subsection 52.14(4) of the Act before the revised notice was received or make an election under that subsection.

Valuation of the Share of Annuity Benefits to Be Accorded to Spouse, Former Spouse or Former Common-law Partner

Marginal note:Date share of annuity benefits is to be accorded

18 As soon as the annuity administrator has received all of the necessary documents and information, he or she must set the earliest practicable date for according the share of the annuity benefits to the spouse, former spouse or former common-law partner.

Marginal note:Valuation day

• 19 (1) For the purposes of sections 20 to 23, 25, 27 and 28, valuation day is the day on which the share of the annuity benefits to be accorded to the spouse, former spouse or former common-law partner is determined and it corresponds, in the following cases, to the earlier of the expected date for according the share and the 90th day after the approval of the division of annuity benefits by the Minister:

  • a) the judge’s spouse, former spouse or former common-law partner does not make the election under subsection 52.14(4) of the Act; or

  • b) the judge’s spouse, former spouse or former common-law partner makes that election and the time described in that subsection falls no later than the 90th day after the approval by the Minister.

• Marginal note:Valuation day — election under subsection 52.14(4) of the Act

  (2) If the judge’s spouse, former spouse or former common-law partner makes the election under subsection 52.14(4) of the Act and the time described in that subsection falls after the 90th day after the approval of the division of annuity benefits by the Minister, valuation day corresponds to the earlier of the expected date for according the share and the 30th day after the time described in that subsection.

Marginal note:Interest

20 The share of the annuity benefits to be accorded to the spouse, former spouse or former common-law partner bears interest from the 31st day after valuation day until the day before the day on which it is accorded at the rate prescribed under the Income Tax Act for amounts payable by the Minister of National Revenue as refunds of overpayments of tax under that Act.

Marginal note:Rules to be followed

21 The following rules apply to the valuation of the share of the annuity benefits to be accorded to the spouse, former spouse or former common-law partner:

• (a) the actuarial valuation report is the actuarial report on the pension plan for federally appointed judges most recently laid before Parliament under section 9 of the Public Pensions Reporting Act before valuation day or, if that report was laid before Parliament in the month in which valuation day falls or in the preceding month, the preceding report that was laid before Parliament;

• (b) prior divisions of annuity benefits are not taken into account;

• (c) the date on which payment of the annuity is expected to begin and the dates on which the judge might cease to hold office are determined in accordance with the actuarial assumptions that were used in the preparation of the actuarial valuation report;

• (d) the judge’s expected date of retirement is determined as of valuation day on the basis of the retirement rates that were used in the preparation of the actuarial valuation report, and this rule also applies for the purposes of subsection 52.14(2) of the Act; and

• (e) the salary annexed to the office held by the judge on the last day of the period subject to division is the salary that is actually annexed to the office held by the judge on that day or, if applicable, the salary referred to in subsection 43(1) or (2) of the Act, and it includes any annual adjustment or revision that is to apply on or before that day under an Act that comes into force no later than valuation day.

Marginal note:Annuity attributed to period subject to division

22 For the purposes of paragraph 52.14(1)(a) of the Act, the annuity that is attributed to the period subject to division is equal to

• (a) if the judge holds office on valuation day, the total of

  • (i) the amount of the annuity that would be granted or paid to him or her on retirement, if that annuity were determined on the basis of the dates on which he or she might cease to hold office and the salary annexed to the office held by him or her on the last day of the period subject to division, and

  • (ii) the amount of the supplementary retirement benefits that would be added to that annuity under the Supplementary Retirement Benefits Act from the day after the last day of the period subject to division until the date on which payment of the annuity is expected to begin, if that Act applied to the judge during that time;

• (b) if the judge ceased to hold office after the last day of the period subject to division but before valuation day, the total of

  • (i) the amount of the annuity that would have been granted or paid to him or her on the day on which he or she ceased to hold office, if that annuity had been determined on the basis of the salary annexed to the office held by him or her on the last day of the period subject to division, and

  • (ii) the amount of the supplementary retirement benefits that would have been added to that annuity under the Supplementary Retirement Benefits Act from the day after the last day of the period subject to division until valuation day, if that Act had applied to the judge during that entire time;

• (c) if the period subject to division ended as a result of the judge ceasing to hold office for a reason other than the infirmity referred to in paragraph 42(1.1)(b) of the Act, the total of

  • (i) the amount of the annuity that was granted or paid to him or her on the day on which he or she ceased to hold office, and

  • (ii) the amount of the supplementary retirement benefits that were added to that annuity under the Supplementary Retirement Benefits Act from the day after the last day of the period subject to division until valuation day;

• (d) if the period subject to division ended as a result of the judge ceasing to hold office by reason of the infirmity referred to in paragraph 42(1.1)(b) of the Act, the total of

  • (i) the amount referred to in subparagraph (c)(i), and

  • (ii) the amount of the supplementary retirement benefits that were or would have been added to the annuity under the Supplementary Retirement Benefits Act from the day after the last day of the period subject to division until the later of valuation day and the day that would have been the judge’s expected date of retirement had the infirmity not occurred; or

• (e) if the judge ceased to hold office after the last day of the period subject to division, but before valuation day by reason of the infirmity referred to in paragraph 42(1.1)(b) of the Act, the total of

  • (i) the amount referred to in subparagraph (b)(i), and

  • (ii) the amount of the supplementary retirement benefits referred to in subparagraph (d)(ii).

Marginal note:Value of annuity attributed to period subject to division

23 For the purposes of paragraph 52.14(1)(a) of the Act, the value of the annuity attributed to the period subject to division is equal to the actuarial present value of the annuity on valuation day, determined in accordance with the following rules and taking into account the death benefit provided for in subsection 51(3) of the Act:

• (a) in respect of the period during which the judge holds office, the rates of disability, retirement and mortality, including mortality projection factors, are those that were used in the preparation of the actuarial valuation report;

• (b) in respect of the period beginning on the day after the day on which the judge ceases to hold office, the rates of mortality are those set out in an appendix to the actuarial valuation report;

• (c) the interest rates are the interest rates for fully indexed pensions, determined in accordance with the section entitled “Pension Commuted Values” of the Standard of Practice — Practice-Specific Standards for Pension Plans, published by the Canadian Institute of Actuaries, as amended from time to time;

• (d) any benefits that are or may become payable to the judge’s spouse, common-law partner or children on the judge’s death are excluded;

• (e) if the judge died after the end of the period subject to division but before valuation day, he or she is deemed to have been alive on valuation day;

• (f) if the judge ceased to hold office before valuation day, the determination must take into account only the annuity benefits payable to him or her beginning on that day and, if the judge still holds office on valuation day, only those payable to him or her beginning on the dates on which he or she might cease to hold office; and

• (g) if the judge ceased to hold office by reason of the infirmity referred to in paragraph 42(1.1)(b) of the Act, the determination must take into account only the annuity benefits payable to him or her beginning on the later of valuation day and the day that would have been his or her expected date of retirement had the infirmity not occurred.

Marginal note:Value of annuity — transfer to retirement savings plan

24 For the purpose of the description of D in subsection 52.15(2) of the Act, the portion of the annuity that is attributed to the period subject to division is the amount determined by the formula