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Public Service Superannuation Regulations (C.R.C., c. 1358)

Regulations are current to 2024-05-28 and last amended on 2021-06-10. Previous Versions

Deductions (continued)

While Absent on Leave Without Pay (continued)

  •  (1) A contributor who is absent from the public service on leave without pay is deemed to have received, during that absence, a salary equal to the salary that would have been authorized to be paid to the contributor had the contributor not been absent.

  • (2) Where a contributor’s salary is calculated for the purposes of subsection (1), any salary increase that would have been paid to the contributor if the contributor had not been absent on leave without pay shall apply, except in a case where the collective agreement or another authority governing the contributor’s working conditions provides otherwise.

  • SOR/91-332, s. 4
  • SOR/93-450, s. 4
  • SOR/2016-203, s. 46(E)
  •  (1) Subject to subsections (1.1) and (2), an amount payable by a contributor under section 7 shall be paid

    • (a) in a lump sum, within 30 days after the contributor’s return to duty in a position in respect of which the contributor is required under section 5 of the Act to contribute to the Public Service Pension Fund and in a capacity other than on leave without pay from another position in the public service; or

    • (b) in approximately equal instalments, by reservation from the contributor’s salary, over a period beginning on the contributor’s return to duty in a position and capacity referred to in paragraph (a) and equal to twice the period of leave in respect of which the contributor is required to contribute under section 7.

  • (1.1) Where a contributor who is paying an amount by instalments pursuant to paragraph (1)(b) in respect of an absence commences another absence from the public service on leave without pay before all of the instalments have been paid,

    • (a) payment of the unpaid instalments is deferred until the contributor returns to duty in a position and capacity referred to in subsection (1); and

    • (b) an amount equal to the aggregate of the amount of the unpaid instalments and the amount payable under section 7 in respect of the latest absence is payable in the manner set out in subsection (1), except that the period referred to in paragraph (1)(b) shall be equal to the total of the period over which the unpaid instalments were to have been deducted and twice the period of the latest leave of absence in respect of which the contributor is required to contribute under section 7.

  • (2) A contributor shall pay to the Minister the amount payable pursuant to section 7 in advance of each year or each quarter of a period of absence of the contributor in respect of that year or quarter where the contributor is

    • (a) on loan from the Government of Canada to the government of a foreign country;

    • (b) serving as a full-time paid official of a public service bargaining agent;

    • (c) serving as a full-time paid official of a credit union; or

    • (d) serving with an international organization, and not a contributor as described in section 7.3.

  • (3) Where, on returning to duty, a contributor described in subsection (2) has not paid all of the amount that is required to be paid pursuant to section 7, the contributor shall pay the balance remaining to the Minister in a lump sum within 30 days after the contributor’s return to duty or by reservation in equal instalments for a period beginning on the contributor’s return to duty and not exceeding the period in respect of which advance payments were to have been made under that subsection.

  • (4) Where an amount payable by a contributor pursuant to section 7 is unpaid at the time the contributor ceases to be employed in the public service, that amount shall be paid out of any benefit that is or becomes payable under the Act to or in respect of the contributor

    • (a) where the benefit is an annuity, annual allowance or supplementary benefit,

      • (i) by reservation from the monthly instalment of the benefit of an amount equal to the amount of any instalment otherwise payable under this section or 30 per cent of the gross amount of the monthly instalment, whichever is the lesser, or

      • (ii) if the recipient so elects, in a lump sum immediately on the benefit becoming payable; or

    • (b) in the case of any benefit other than a benefit described in paragraph (a), in a lump sum immediately on the benefit becoming payable.

  • (5) Where an amount payable by a contributor pursuant to section 7 is unpaid at the time of death of the contributor, that amount may be recovered, under subsection 8(8) of the Act, from any allowance payable under Part I of the Act to the survivor and children of the contributor at the option of the recipient,

    • (a) by reservation in a lump sum immediately on the allowance becoming payable; or

    • (b) by reservation from the monthly instalment of the allowance of an amount equal to the amount of any instalment otherwise payable by the contributor under this section prior to the death of the contributor or 30 per cent of the gross amount of the monthly instalment, whichever is the lesser.

  • (6) Despite subsections (1) to (5), if payment under one of those subsections would cause financial hardship to the contributor or any other recipient, they may choose to pay the amount payable

    • (a) in respect of payments under subsection (1) or (3), by reservation from the contributor’s salary in approximately equal instalments over a period equal to or less than the lesser of three times the period of absence and 15 years;

    • (b) in respect of payments under subparagraph (4)(a)(i), by reservation from the monthly instalment of the benefit of an amount equal to or greater than 15 per cent of the gross monthly benefit; and

    • (c) in respect of payments under paragraph (5)(b), by reservation from the monthly instalment of the allowance of an amount equal to or greater than 15 per cent of the gross monthly allowance.

  • (7) Nothing in this section prohibits the payment at any time before the time specified herein of all or part of any amount that is payable pursuant to section 7.

 Where a contributor is absent on leave without pay and is serving with an international organization and

  • (a) the contributor is required to contribute to the pension plan applicable to that international organization,

  • (b) a lump sum is payable to the contributor under the pension plan applicable to that international organization at the time the contributor ceases to serve with that organization, and

  • (c) pursuant to an agreement with the Government of Canada, a lump sum payment not exceeding the amount that the contributor is required to pay pursuant to section 7 is payable to the Government of Canada from the pension plan applicable to that international organization,

the amount that is received by the Government of Canada pursuant to the agreement referred to in paragraph (c) shall be applied against the amount that is required to be paid by the contributor pursuant to section 7, and any balance then remaining to be paid by the contributor shall be paid in accordance with subsection 7.2(3).

  • SOR/91-332, s. 4

 [Repealed, SOR/2016-203, s. 7]

 A contributor may make an election under subsection 5.3(1) of the Act

  • (a) in respect of a period of leave of absence without pay that ends on or after September 9, 1993, at any time during the period that begins three months after the period of leave commenced and ends three months after the day on which the contributor returns to duty in a position in respect of which the contributor is required under section 5 or 65 of the Act to contribute to the Superannuation Account and in a capacity other than on leave without pay from another position in the public service; and

  • (b) in respect of a period of leave of absence without pay that ended before September 9, 1993 and in respect of which the contributor has not, before that day, made all of the contributions otherwise required pursuant to section 7 in respect of that period, at any time before all of those contributions have been made.

  • SOR/93-450, s. 6
  • SOR/2016-203, s. 46(E)
  •  (1) A contributor may revoke an election made under subsection 5.3(1) of the Act if the contributor received, from a person employed in the public service whose ordinary duties included the giving of advice respecting the counting of service under the Act, erroneous or misleading information regarding

    • (a) the amount that would otherwise be required to be contributed in respect of the period in relation to which the election was made;

    • (b) the amount that would be required to be contributed, or any other conditions that would apply, if the contributor were to make an election pursuant to clause 6(1)(b)(iii)(L) of the Act;

    • (c) the resulting benefit that would have been provided by the addition to the contributor’s pensionable service credit of the period in relation to which the election was made; or

    • (d) the deductibility, under the Income Tax Act, of contributions referred to in paragraph (a) or (b).

  • (2) A revocation under subsection (1) applies to the entire period in respect of which the election was made.

  • (3) A revocation under subsection (1) shall be made within three months after the day on which the contributor received written acknowledgement that the information referred to in that subsection was erroneous or misleading.

  • SOR/93-450, s. 6
  • SOR/2016-203, s. 46(E)

 For the purposes of paragraph 7(1)(k) of the Act, a contributor who elects, pursuant to clause 6(1)(b)(iii)(L) of the Act, to pay for a period of service in respect of which the contributor has made an election under subsection 5.3(1) of the Act, shall pay an amount equal to the aggregate of

  • (a) the amount that the person would have been required, under section 7, to contribute in respect of that service, if the person had received a salary during that period equal to the salary authorized to be paid to the person on the day the person made the election under clause 6(1)(b)(iii)(L) of the Act, and

  • (b) interest within the meaning of subsection 7(2) of the Act.

  • SOR/93-450, s. 6

 For the purposes of subsection 5.3(4) of the Act, the portion of a period of leave of absence that is to be counted as pensionable service under clause 6(1)(a)(ii)(A) of the Act is the least recent portion of the period of leave in respect of which contributions made prior to the election would have been sufficient for the purposes of section 7 if those contributions had been applied to that portion.

  • SOR/93-450, s. 6
  •  (1) Notwithstanding Part I of the Act, a contributor shall not count as pensionable service any period of leave of absence without pay, or any portion of such a period, that begins after December 31, 1995 if the absence does not meet the conditions for a qualifying period set out in subsection 8507(2) of the Income Tax Regulations, as that subsection read on January 15, 1992.

  • (2) A contributor who by reason of subsection (1) cannot count a period of leave of absence without pay, or a portion of such a period,

    • (a) notwithstanding Parts I and III of the Act, is not required to contribute to the Superannuation Account in respect of that period or portion of a period; and

    • (b) for the purposes of Part II of the Act, remains a participant within the meaning of subsection 47(1) of the Act in respect of that period or portion of a period.

  • SOR/96-18, s. 1

By Corporations

 The amount to be paid under section 37 of the Act by a public service corporation or other corporation specified in Schedule I is

  • (a) in the case of contributions of an employee in respect of any period of current service before April 1, 2000, an amount equal to the amount of contributions required to be paid by the employee, unless the employee contributes in respect of such period an amount equal to twice the amount the employee would have been required to pay under section 5 of the Act and under section 65 of the Act as it read on December 31, 1999, if applicable;

  • (b) in the case of contributions of an employee in respect of any period of elective service specified in paragraph 6(1)(b) of the Act for which an election is made before April 1, 2000, an amount equal to the amount of contributions and interest required to be paid by the employee, unless the employee, in respect of such period, is required to contribute an amount equal to twice the amount that would have been required to be paid by the employee in respect of a similar period of current service;

  • (c) in the case of contributions of an employee in respect of any period of current service after March 31, 2000 and before January 1, 2008, an amount equal to 2.14 times the amount of contributions required to be paid by the employee, unless the employee contributes in respect of that period an amount equal to twice the amount the employee would have been required to pay under section 5 of the Act;

  • (d) in the case of contributions of an employee in respect of any period of elective service specified in paragraph 6(1)(b) of the Act for which an election is made after March 31, 2000 and before January 1, 2008, an amount equal to 2.14 times the amount of contributions and interest required to be paid by the employee, unless the employee, in respect of that period, is required to contribute an amount equal to twice the amount that would have been required to be paid by the employee in respect of a similar period of current service;

  • (e) in the case of contributions of an employee referred to in paragraphs (c) or (d) who is required to contribute twice the amount the employee would otherwise have been required to contribute in respect of a period of current service or elective service, an amount equal to 0.56 times the amount of contributions and interest required to be paid by the employee in respect of the periods of service referred to in those paragraphs;

  • (f) in the case of contributions of an employee in respect of any period of current service beginning on or after January 1, 2008, an amount obtained by multiplying those contributions by the same multiplier as that used to determine the amount to be deposited into the Public Service Pension Fund in accordance with paragraph 44.2(3)(a) of the Act, unless the employee, in respect of that period, is required to contribute an amount equal to twice the amount the employee would have been required to pay under section 5 of the Act;

  • (g) in the case of contributions of an employee in respect of any period of elective service specified in paragraph 6(1)(b) of the Act for which an election is made on or after January 1, 2008, an amount obtained by multiplying those contributions by the same multiplier as that used to determine the amount to be deposited into the Public Service Pension Fund in accordance with paragraph 44.2(3)(b) of the Act, unless the employee, in respect of that period, is required to contribute an amount equal to twice the amount the employee would have been required to pay in respect of a similar period of current service; and

  • (h) in the case of contributions of an employee who is required to contribute twice the amount the employee would otherwise have been required to contribute in respect of the period of service referred to in paragraph (f) or (g), an amount obtained by multiplying those contributions by the same multiplier as that used to determine the amount to be deposited into the Public Service Pension Fund in accordance with subsection 44.2(3) of the Act.

  • SOR/93-450, ss. 11(F), 12
  • SOR/2000-137, s. 1
  • SOR/2007-306, s. 1
  • SOR/2016-203, s. 46(E)

Pensionable Service

  •  (1) For the purposes of clause 5(1)(a)(ii)(B) of the Act, where a contributor has contributed to the Retirement Fund prior to becoming a contributor under the Act, that portion of the period (as determined by the Minister) during which they so contributed shall be counted as non-elective service to the extent that the amount transferred from the Retirement Fund to the Superannuation Account will purchase, applied to that portion of pensionable service which is most recent in point of time, calculated at the rates set forth in subsection 4(1) of the Act in respect of a salary equal to the salary authorized to be paid to them during that period of pensionable service, together with interest.

  • (2) The portion of the period of service that remains after the calculations provided for in this section are made may, pursuant to clause 5(1)(b)(iii)(F) of the Act, be counted by the contributor as pensionable service where they elect, in accordance with the Act, to count the said service and the contributions payable by them in respect thereof shall be an amount calculated in accordance with paragraph 6(1)(e) of the Act, together with interest.

  • (3) For the purpose of making the calculations provided for in this section interest has the same meaning as in subsection 6(2) of the Act.

  • (4) For the purposes of this section, where a contributor commenced contributing to the Superannuation Account prior to the time they became required to contribute in accordance with subsection 4(1) of the Act, the determination of the portion of service purchased by the transfer of the amount to their credit in the Retirement Fund, and the determination of the cost of the remaining portion in accordance with subsections (1) and (2) of this section, shall be made as if the contributor had been required to contribute to the Superannuation Account at the time they so commenced to contribute.

  • SOR/93-450, s. 11(F)
  • SOR/2016-203, ss. 42(E), 43(E), 45(E)
 

Date modified: