Short Title

1 These Regulations may be cited as the Royal Canadian Mounted Police Pension Continuation Regulations.

Interpretation

2 In these Regulations, “Act” means the Royal Canadian Mounted Police Pension Continuation Act.

Service in the Force

• 3 (1) Any period of service of a person as a special constable in the Force or as a member of a provincial police force of a province with which the Governor in Council entered into an arrangement under section 5 of the Act as it was before the coming into force of the Royal Canadian Mounted Police Superannuation Act, shall be deemed to be a period during which that person served in the Force and to be service for the purposes of the Act.

• (2) Notwithstanding subsection (1), any period of service of a person as a member of a provincial police force described in subsection (1) shall be deemed to be a period during which he served in the Force and to be service for the purposes of section 5 of the Act only if his service in the Force has been continuous since the date of absorption of that police force into the Force and the disability sustained during that period, in respect of which the application for compensation under section 5 of the Act is made, is a disability for which that person is not and was not eligible to receive compensation under a law of a province that provides for the payment of workmen’s compensation.

Estate Taxes and Duties

• 4 (1) Where, upon the death of a member or former member of the Force, any pension or compassionate allowance becomes payable under the Act to a successor, application in writing may be made by or on behalf of the successor to the Minister for payment out of the Consolidated Revenue Fund of the whole or any part of such portion of any estate, legacy, succession or inheritance duties or taxes that are payable by the successor as is attributable to such pension or allowance, and where the Minister directs in accordance with the application that the whole or any part of such duties or taxes so payable shall be paid out of the Consolidated Revenue Fund, the maximum portion of such duties or taxes that may be paid is the proportion thereof that

  • (a) the value of the pension or allowance payable to the successor,

  is of

  • (b) the value of the whole estate,

  calculated in each case for the purpose of determining the said duties or taxes in respect thereof.

• (2) Where the Minister makes a direction in accordance with subsection (1), the pension or allowance shall be reduced either for a term, requested by the successor in the application under subsection (1), or during the entire period for which the pension or allowance is payable if the successor fails to make a request in the application under subsection (1) that the pension or allowance be reduced for a term, by one-twelfth of an amount determined by dividing the amount of the said duties or taxes to be paid out of the Consolidated Revenue Fund by the value of an annuity of $1 per annum, payable monthly to a person of the age of the successor at the date of payment of the said duties or taxes out of the Consolidated Revenue Fund, and calculated

  • (a) in the case of a pension or allowance payable to the widow of the person in respect of whose death the pension or allowance is payable, in accordance with a(f) Ultimate Table with interest at the rate of four per cent per annum, and

  • (b) in the case of an annual allowance payable to a child of the person in respect of whose death the pension or allowance is payable, at an interest rate of four per cent per annum, in which case mortality shall not be taken into account.

• (3) Where the pension or allowance of a successor is to be or is being reduced under this section for a term and the successor, being the widow of a person in respect of whose death the pension or allowance is payable, remarries before the end of the term and the pension or allowance is suspended, if at any time the pension or allowance is resumed it shall be reduced for a term equal to the term or the balance of the term, as the case may be, during which the pension or allowance would have been reduced had it not been suspended, and such reduction shall be made to the same extent and in the same manner as the pension or allowance was reduced immediately prior to the suspension.

Allowances to Be Included as Pay

• 5 (1) For the purposes of subsection 34(2) of the Act, the amount of allowances for pension purposes to be received by any constable of the Force shall be

  • (a) the value of free meals or quarters, or of single or double rations, supplied or received as part of the remuneration of the constable, determined where applicable as provided from time to time for the purposes of any Act of the Parliament of Canada respecting income taxes; and

  • (b) service pay received by him after October 1, 1966, as compensation for long service in the Force.

• (2) Where a member has not received an allowance specified in subsection (1) due to absence on authorized leave with or without pay, the rate of pay for pension purposes shall not be reduced.

5.1 For the purpose of section 11 of the Act, the amount of allowances for purposes of pension to be received by the Commissioner and other officers of the Force shall include service pay received by them after April 1, 1981.

Royal Canadian Mounted Police (Dependants) Pension Fund

6 For the purpose of subsection 55(3) of the Act, the rate of interest shall be the rate described in subsection 30(2) of the Royal Canadian Mounted Police Superannuation Regulations calculated in respect of each quarter in each fiscal year on the last day of June, September, December and March on the balance to the credit of the Royal Canadian Mounted Police (Dependants) Pension Fund on the last day of the preceding quarter.

Full-time Attendance at a School or University Substantially Without Interruption

7 For the purpose of paragraph 47(8)(b) of the Act, the expression “full-time attendance at a school or university” shall have the same meaning as in section 19 of the Royal Canadian Mounted Police Superannuation Regulations and the circumstances under which attendance at a school or university shall be determined to be substantially without interruption shall be as specified in section 19 of those Regulations.

Election in Respect of Surviving Spouse Pension

8 For the purposes of sections 9 to 26,

election

election means an election under section 20.1 of the Act; (choix)

level of reduction

level of reduction means, in respect of a pension, one of the three amounts determined pursuant to section 17, where levels one, two and three correspond to a reduction that provides a surviving spouse with a pension that is equal to 30, 40 or 50 per cent, respectively, of a pension referred to in subparagraph 17(b)(i), if paragraph 17(b) were read without reference to supplementary benefits payable under the Supplementary Retirement Benefits Act; (niveau de réduction)

officer

officer means an officer referred to in section 20.1 of the Act; (officier)

spouse

spouse means a spouse referred to in section 20.1 of the Act. (conjoint)

9 For the purposes of section 20.1 of the Act, an officer may make an election to reduce the amount of the officer’s pension not later than one year after the later of

• (a) the day on which this section comes into force, and

• (b) the day on which the officer and the spouse are married.

• 10 (1) Notwithstanding section 9, an officer may make an election after the expiration of the period provided for in that section where the officer has received in writing, from a person employed in the Royal Canadian Mounted Police or the Public Service whose ordinary duties included the giving of advice respecting the election,

  • (a) erroneous or misleading information regarding the period during which the officer could make an election; or

  • (b) materially erroneous or misleading information regarding the amount of the reduction of the officer’s pension or the amount of the pension to which the spouse would be entitled.

• (2) An election may be made under subsection (1) not later than three months after the day on which a written notice containing the correct information is sent to the officer.

11 An election shall be made in writing and shall

• (a) indicate the level of reduction in respect of the officer’s pension;

• (b) indicate the date of birth of the officer’s spouse and the date of the spouse’s marriage to the officer; and

• (c) be signed and dated by the officer and signed by a witness other than the officer’s spouse.

• 12 (1) An election shall be delivered to the Minister, or to a person designated by the Minister, within the period referred to in section 9 or subsection 10(2), as the case may be.

• (2) An election is made on the day on which the election is placed in the course of delivery in accordance with subsection (1).

13 The officer, or a person acting on behalf of the officer, shall, within one year after the day on which an election is made, send to the Minister or to a person designated by the Minister

• (a) a document that is evidence of the date of birth of the spouse;

• (b) a document that is evidence of the marriage of the officer and the spouse; and

• (c) where the name of the spouse as indicated on a document referred to in paragraph (a) is not the same as the name of the spouse as indicated on a document referred to in paragraph (b), any other document that confirms that the evidence of the birth and the marriage relates to the spouse, or a statutory declaration by which the spouse declares that the documents are in respect of the spouse.

• 14 (1) For the purposes of section 20.1 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 by

  • (a) 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) 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 name of the spouse and 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.

• 15 (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

16 An election is considered not to have been made where any document or statutory declaration that is required by any of sections 13 to 15 is not submitted within one year after the day on which the election is made.

Calculation of the Reduction

17 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 Part II 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 of the Supplementary Retirement Benefits Act, as if the pension were a pension payable under Part II of the 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 Part II of the 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 subsection 22(1) or (2), as the case may be, and

  • (iii) that the increase in the reduction under section 18 will apply to the reduction in each year referred to in that section.

Indexation

18 The amount of the reduction determined in accordance with section 17 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 17 were a pension that became payable under Part II of the Act on January 1 of the year in which the election was made.

Actuarial Assumptions

• 19 (1) For the purposes of sections 17 and 18, the following are the only demographic assumptions on which the actuarial values are to be based:

  • (a) the rate of mortality for any officer is that set out in the actuarial valuation report laid before Parliament in accordance with section 30 of the Royal Canadian Mounted Police Superannuation Act, taking into account the mortality projection factors set out in the report;

  • (b) the rates of mortality of surviving spouses are those set out for spouses in the actuarial valuation report laid before Parliament in accordance with section 45 of the Public Service Superannuation Act, taking into account the mortality projection factors set out in the report; and

  • (c) the rates of divorce shall be those established by the Superintendent of Financial Institutions in accordance with the most recent statistics on divorce published by Statistics Canada.

• (2) For the purposes of subsection (1), the actuarial valuation reports referred to in that subsection are the most recent actuarial valuation reports, or, where the most recent actuarial valuation reports were tabled less than two months before the day on which the officer made an election, the previously tabled reports.

20 For the purposes of the determinations referred to in sections 17 and 18, 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.

Revision of an Election

• 21 (1) An officer who has made an election may revise the level of reduction where

  • (a) the officer, prior to making the election, received in writing, from a person employed in the Royal Canadian Mounted Police or Public Service whose ordinary duties include the giving of advice respecting the election, materially erroneous or misleading information regarding the amount of the reduction of the officer’s pension or the amount of the pension to which the spouse would be entitled; or

  • (b) the amount of the pension that is payable to the officer is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made.

• (2) The revision of the level of reduction shall be in writing and shall be delivered to the Minister or to the person designated by the Minister

  • (a) within three months after the day on which a written notice containing the correct information is sent to the officer; or

  • (b) within three months after the day on which the pension is adjusted in accordance with the Pension Benefits Division Act.

• (3) A revision of the level of reduction is effective on the day on which it is placed in the course of delivery in accordance with subsection (2).

Effective Dates of Reduction

• 22 (1) Subject to subsection (2), the amount of the reduction of an officer’s pension, calculated in accordance with section 17, 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.

• (2) Where an officer has revised the level of reduction pursuant to subsection 21(1), the revised amount of the reduction shall be subtracted from the monthly instalments of the pension payable to the officer, effective on the first day of the month after the month in which the revision was made.

Cessation of Effect of Election

23 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.

Revocation

24 For the purposes of subsection 20.1(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 Royal Canadian Mounted Police Superannuation Account pursuant to subsection 5(1) of the Royal Canadian Mounted Police Superannuation Act.

Termination of Reduction

25 Where an election ceases to have effect pursuant to section 23 or is deemed to be revoked pursuant to section 24, the reduction ceases on the first day of the month in which the election is revoked or ceases to have effect.

Surviving Spouse Allowance

26 The pension to which a spouse is entitled on the death of the officer who made an election is equal to an amount determined in accordance with subparagraph 17(b)(ii), if paragraph 17(b) were read without reference to supplementary benefits payable under the Supplementary Retirement Benefits Act.