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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)

Revocation of Option-transfer Agreements (continued)

 [Repealed, SOR/2003-13, s. 2]

Special Cases

Persons not in Receipt of a Stated Annual Salary

  •  (1) For the purposes of section 6 of the Act, a salary that is or was authorized to be paid to a person at a rate other than an annual rate shall be computed in terms of an annual rate by multiplying the rate of pay according to that which they are or were in fact paid,

    • (a) in the case of an hourly rate, by the aggregate of

      • (i) the number of hours in a relevant standard work week multiplied by 52, and

      • (ii) the number of hours in a relevant standard work week divided by the number of days in a relevant standard work week;

    • (b) in the case of a daily rate, by the aggregate of

      • (i) the number of days in a relevant standard work week multiplied by 52, and

      • (ii) one day;

    • (c) in the case of a weekly rate by 52; or

    • (d) in the case of a monthly rate by 12.

  • (2) Any period of non-elective service specified in clause 5(1)(a)(ii)(B) or any period of elective service specified in paragraph 5(1)(b) of the Act for which a contributor has elected to pay, shall be computed as follows:

    • (a) in the case of an employee who, during any relevant period, is or was paid at an hourly rate, by dividing the total number of hours in respect of which contributions are or were made to the Superannuation Account by the aggregate of

      • (i) the number of hours in a relevant standard work week multiplied by 52, and

      • (ii) the number of hours in a relevant standard work week divided by the number of days in a relevant standard work week;

    • (b) in the case of an employee who, during any relevant period is or was paid at a daily rate by dividing the total number of days in respect of which contributions are or were made to the Superannuation Account by the aggregate of

      • (i) the number of days in a relevant standard work week multiplied by 52, and

      • (ii) one day;

    • (c) in the case of an employee who, during any relevant period, is or was paid at a weekly rate by dividing the total number of weeks in respect of which contributions are or were made to the Superannuation Account by 52; or

    • (d) in the case of an employee who, during any relevant period, is or was paid at a monthly rate by dividing the total number of months in respect of which contributions are or were made to the Superannuation Account by 12.

  • (3) For the purposes of this section, the number of hours or days in a relevant standard work week is the number of hours or days, as the case may be, that the employee in respect of whom the expression is being applied is or was ordinarily required to work in the relevant work week

    • (a) as determined by the Treasury Board; or

    • (b) in any case where the Treasury Board has not so determined, as established by the deputy head of the department or agency and approved by the Treasury Board.

  • (4) Section 7 shall apply mutatis mutandis in the case of any prevailing rate employee who is absent on leave without pay.

  • (5) For greater certainty any period of elective service referred to in clause 5(1)(b)(iii)(K) of the Act shall be calculated on the basis of the salary or rate of pay and the standard work week in effect on the date the election for such service was made.

  • (6) Notwithstanding anything in this section, the salary of a person during the time they served as a Commissioner under Part I of the Inquiries Act shall, in respect of each period of service, be computed in terms of an annual rate by dividing

    • (a) the product obtained by multiplying the total amount paid to them for such period by 365, by

    • (b) the number of days during which they so served.

  • (7) Service as a Commissioner appointed under Part I of the Inquiries Act is deemed continuous during the period commencing on the date specified in the instrument of their appointment as their commencement date as a Commissioner and ending on the date they cease to act as that Commissioner.

  • SOR/93-450, s. 11(F)
  • SOR/2016-203, ss. 16(E), 42(E), 43(E), 45(E)

Revenue Postmasters and Assistants to Revenue Postmasters

 A contributor who elected or who elects to count as pensionable service any period of elective service specified in subparagraph 5(1)(b)(ii) or clause 5(1)(b)(iii)(B) of the Act during which they were engaged

  • (a) as a postmaster in a revenue post office prior to April 1, 1948, or

  • (b) as an assistant to a postmaster in a revenue post office prior to November 1, 1948

shall be deemed to have received, during that period, salary at a rate determined in accordance with Schedule III on the basis of information supplied in each case to the Minister by the Deputy Postmaster General.

  • SOR/2016-203, s. 43(E)

Annual Salary in Cases of Doubt

  •  (1) In any case of doubt, the amount that is deemed for the purposes of the Act to be the annual salary of a contributor,

    • (a) who as a lightkeeper is, or was, required for any period to provide for assistance out of their salary, is an amount determined in accordance with Schedule IV; and

    • (b) whose authorized salary normally includes any bonus or allowance of any determinate or indeterminate amount, is

      • (i) in the case of a contributor who was a member of the Royal Canadian Mounted Police before becoming a contributor under the Act, an amount equal to the aggregate of the salary actually received by them in the year together with the allowances for the year computed in accordance with subsection (2), and

      • (ii) in any other case, the amount that is determined to be the regular remuneration payable for services performed in their continuing position, and the value of the bonus or allowance as fixed for the purposes of the Act by the Treasury Board after consultation with the Public Service Commission, except that

        • (A) in the case of any period of service prior to January 1, 1954, for which an election has been made prior to July 15, 1971, the salary used in determining the amount required to be paid under the Superannuation Act shall be deemed to be the salary of the contributor, or

        • (B) in the case of service prior to January 1, 1954, during which the contributor made contributions, the salary shall be deemed to be the salary including any allowance or bonus upon which such current contributions were determined.

  • (2) For the purposes of subparagraph (1)(b)(i), the allowances referred to therein shall be computed in the following manner:

    • (a) in the case of service prior to June 1, 1949, if the rank held by the contributor is a rank specified in the basic order, the allowances shall be the proportion of the allowances specified in the basic order for that rank that the daily rate of pay actually received by them bears to the rate of pay authorized for that rank on September 8, 1934;

    • (b) in the case of service prior to June 1, 1949, if the rank held by the contributor is not a rank specified in the basic order, the allowances shall be the proportion of the allowances specified in the basic order for the next higher rank that the daily rate of pay actually received by them bears to the rate of pay authorized for the next higher rank on August 16, 1934; and

    • (c) in the case of service after May 31, 1949, the allowances shall be those specified in the final order.

  • (3) In this section, basic order means Order in Council P. C. 168/1852 of the 16th day of August, 1934, as it existed on that day, and final order means Order in Council P.C. 142/2540 of the 18th day of May, 1949.

  • (4) Where an employee who is in receipt of a salary in respect of a continuing full-time position is also in receipt of a salary in respect of part-time employment, the said additional salary paid to them in respect of part-time services shall

    • (a) if the additional salary was received by the employee during the period beginning on January 1, 1962 and ending on July 3, 1994 and payment of the additional salary is or has been approved by the Public Service Commission or authorized by the Treasury Board, be deemed to be salary for the purposes of the definition salary in subsection 3(1) of the Act;

    • (b) if received by them during the period commencing on January 1, 1954, and ending on December 31, 1961, be deemed to be salary for the purposes of the definition salary in subsection 2(1) of the Act if such additional salary

      • (i) was determined by the Minister subsequent to January 1, 1954, individually or as a class to form part of salary for the purposes of the definition salary in subsection 2(1) of the Act,

      • (ii) was determined by Treasury Board prior to January 1, 1954, to be part of the regular compensation for their service,

      • (iii) was, prior to September 1, 1949, deemed to be salary and authorized for superannuation purposes by the Governor in Council, or

      • (iv) was, prior to January 1, 1942, authorized under the provisions of section 17 of the Civil Service Act or any other Act of the Parliament of Canada,

      and the contributions in respect of the salary were being made on or commenced after January 1, 1954, or the contributions had ceased on or after January 1, 1954, by virtue of the application of subsection 4(2) of the Act.

  • (5) Where a contributor is in receipt of more than one salary in respect of full-time employment in the public service, the contributor’s salary shall be deemed to be

    • (a) in respect of salary received before July 4, 1994, the salary that was first authorized to be paid to the contributor; and

    • (b) in respect of salary received after July 3, 1994, the total of all salaries received by the contributor.

  • (6) Where the salary of a contributor, during any period they were employed on a full-time basis in the public service, cannot be determined, the contributor shall be deemed to have received during such period salary at a rate equal to

    • (a) the rate of annual salary paid to them in the year next following such period in which their salary, in respect of full-time employment in the public service, can be determined, or

    • (b) if the year referred to in paragraph (a) is more than two years after the end of such period, the rate of annual salary paid during such period in respect of full-time employment in the public service for employment that, in the opinion of the Treasury Board, is equivalent to the employment of the contributor during such period,

    and the amount of their salary for such period shall be deemed to be the rate of their salary during such period, determined in accordance with this subsection, multiplied by the length of such period in years or fractions of years.

  • SOR/93-450, s. 11(F)
  • SOR/94-483, s. 3
  • SOR/2016-203, ss. 42(E), 43(E), 45(E), 46(E)

Effective Dates of Becoming and Ceasing to be Employed in the Public Service

  •  (1) For the purposes of Parts I and II of the Act, other than for the purpose of ascertaining the commencement of the period within which an election may be made, the effective date on which a person shall be deemed to have become employed in the public service is the earlier of

    • (a) the first day in respect of which the person received remuneration as a full-time employee, and

    • (b) where the person’s first employment in the public service was as a part-time employee, the later of

      • (i) January 1, 1981, and

      • (ii) the first day in respect of which the employee received remuneration as a part-time employee.

  • (2) Subject to subsections (10) to (13), (15) and (16), for the purposes of Part I of the Act, the effective date on which a person shall be deemed to have ceased to be employed in the public service is

    • (a) the day following the last day for which the person received remuneration in respect of employment in the public service unless

      • (i) the person, while an employee, died in which case they shall be deemed to have ceased to be employed the day following the day of their death,

      • (ii) the person is absent without pay, on that day, in which case if they return to duty and is reinstated in pay they shall not be deemed to have ceased to be employed in the public service during that absence, or

      • (iii) the person falls within the description set out in paragraph (b), (c) or (d) of this subsection in which case the date as provided in such paragraph shall apply;

    • (b) where the person is on authorized leave of absence without pay

      • (i) the day following the date on which the deputy head has advised the Minister in writing that the employee ceased to be employed,

      • (ii) the day following the date of their death, or

      • (iii) subject to any Act of Parliament governing employment outside the public service, the day on which the person becomes subject to any other pension or superannuation plan,

      whichever first occurs;

    • (c) where the person is absent without pay and no leave has been authorized,

      • (i) the day following the date the deputy head advises the Minister in writing that the employee ceased to be employed, or

      • (ii) the day following the date of their death,

      whichever first occurs; and

    • (d) where the person is under suspension under the provisions of any Act of the Parliament of Canada,

      • (i) the effective date specified in the written advice from the deputy head to the Minister, or

      • (ii) the day following the date of their death,

      whichever first occurs.

  • (3) Except where otherwise specified, subsection (2) does not apply to the following persons:

    • (a) a sessional employee;

    • (b) a prevailing rate employee employed on a seasonal basis; or

    • (c) a seasonal employee.

  • (4) For the purposes of Part I of the Act, the effective date upon which a sessional employee to whom the Act applies ceases to be employed in the public service is the first day of the session of Parliament immediately following the session in which they were actively employed unless

    • (a) within a period of 10 days from such first day they return to duty, or

    • (b) before such first day the Speaker of the House of Parliament in which the employee is or was employed advises the Minister in writing that the employee has ceased to be employed on some other day before such first day,

    except that if the employee is actively employed in the public service the effective date of ceasing to be employed in that position shall be determined by subsection (2).

  • (5) No sessional employee, unless they are actively employed in the public service, shall count as pensionable service any period between sessions of Parliament, and no sessional employee, unless they are actively employed in the public service, shall contribute to the Superannuation Account in respect of any such period.

  • (6) Subsection (4) does not apply to a sessional employee in respect of a special or emergency session of Parliament where, during such session, the employee does not or did not perform any services for Parliament.

  • (7) A special or emergency session of Parliament shall be deemed, for the purposes of subsection (5), to be or to have been a period between sessions of Parliament where a sessional employee does not or did not perform any services for Parliament during such Session.

  • (8) For the purposes of Part I of the Act, the effective date upon which a prevailing rate employee employed on a seasonal basis, or a seasonal employee to whom the Act applies, ceases to be employed in the public service shall be deemed to be the first day they are required to return to duty following the season in which they were actively employed unless

    • (a) within a period of 10 days from the first day they return to duty, or

    • (b) before such first day, the deputy head of their department advises the Minister in writing that the employee has ceased to be employed on some other day before such first day,

    except that if the employee is actively employed in the public service the effective date of ceasing to be employed in that position shall be determined by subsection (2).

  • (9) No person who is a prevailing rate employee employed on a seasonal basis or who is a seasonal employee, unless they are actively employed in the public service, shall count as pensionable service any period between seasons applicable to their employment and no such person, unless they are actively employed in the public service, shall contribute to the Superannuation Account in respect of any such period.

  • (10) Subject to subsections (11) and (12), a contributor shall, for the purposes of Part I of the Act, be deemed to have ceased to be employed in the public service where the contributor

    • (a) ceases to be employed in any branch of the public service;

    • (b) becomes employed immediately thereafter in another branch of the public service;

    • (c) becomes a contributor under a pension plan for employees of that branch; and

    • (d) ceases to contribute to the Public Service Pension Fund under section 5 of the Act.

  • (11) Every contributor to whom subsection (10) would have applied had that contributor not, prior to November 1, 1960,

    • (a) ceased to be employed in a branch of the public service, and

    • (b) become employed in another branch of the public service,

    is, for the purposes of Part I of the Act, deemed to have ceased to be employed in the public service on November 1, 1960.

  • (12) A contributor who elects, or has elected, to become a contributor pursuant to the Royal Canadian Mounted Police Superannuation Act shall be deemed, for the purposes of Part I of the Act, to have ceased to be employed in the public service on the day preceding the day in respect of which they begin to contribute pursuant to the Royal Canadian Mounted Police Superannuation Act.

  • (13) Except as provided in subsection (10), a contributor shall not, for the purposes of Part I of the Act, be deemed to have ceased to be employed in the public service where they ceased to be employed in any portion of the public service and became employed in some other portion of the public service if only

    • (a) a day of rest,

    • (b) a day declared a general holiday by competent authority, or

    • (c) both a day of rest and a day declared a general holiday by competent authority

    intervened between the last work day for which they received pay in the first mentioned portion of the public service and the first working day in respect of which they received pay in the next mentioned portion of the public service.

  • (14) [Repealed, SOR/2016-203, s. 17]

  • (15) For the purposes of Part I of the Act, a person

    • (a) who was employed in the Engineering Services Branch of the Department of Regional Economic Expansion at Amherst, Nova Scotia, at the time the functions of that Branch were taken over by the Council of Maritime Premiers, and

    • (b) whose pensionable service was not transferred under an agreement entered into between the Minister and the Council pursuant to section 30 of the Act

    shall be deemed to have ceased to be employed in the public service on December 29, 1973.

  • (16) [Repealed, SOR/2016-203, s. 17]

  • (17) For the purposes of Part I of the Act, a person who was employed by the Newfoundland and Labrador Development Corporation Limited on December 31, 1990 shall be deemed to have ceased to be employed in the public service on January 1, 1991.

  • (18) For the purposes of Part I of the Act, a person who made an election pursuant to section 14 of the Act and who was by virtue of that section deemed to be employed in the public service on December 14, 1994 shall be deemed to have ceased to be employed in the public service as at the end of that day.

  • SOR/91-332, s. 5(F)
  • SOR/93-450, ss. 8, 11(F), 12
  • SOR/94-483, s. 4
  • SOR/94-539, s. 2
  • SOR/94-767, s. 2
  • SOR/2016-203, ss. 17, 42(E), 43(E), 46(E)
  • SOR/2021-136, s. 3
 

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