Royal Canadian Mounted Police Superannuation Regulations

28 (1) Where, upon the death of a contributor, any annual 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 Superannuation Account 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 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 Superannuation Account, the maximum portion of such duties or taxes that may be paid is the proportion thereof that

• (a) the value of the 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 payable in respect thereof.

(2) Where the Minister makes a direction in accordance with subsection (1), the annual allowance shall be reduced either for a term, requested by the successor in the application made under subsection (1), or during the entire period for which the annual allowance is payable if the successor fails to make a request in the application under subsection (1) that the annual 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 Superannuation Account 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 Superannuation Account, and calculated

• (a) in the case of an annual allowance payable to the widow of the contributor, 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 contributor, at an interest rate of four per cent per annum, in which case mortality shall not be taken into account.

(3) Where the annual 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 contributor, remarries before the end of the term and the annual allowance is suspended, if at any time the annual 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 annual 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 annual allowance was reduced immediately prior to the suspension.