Canadian Forces Superannuation Regulations (C.R.C., c. 396)

12.8 The pay that the contributor referred to in subsection 12.7(1) is deemed to have received, during any period of service referred to in paragraph 12.7(2)(a) or (b), is pay at a rate equal to the rate of pay on the basis of which the amount required to be paid for that period of service was determined

• (a) under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, in the case of a period of service referred to in paragraph 12.7(2)(a), or

• (b) under the Act, in the case a period of service referred to in paragraph 12.7(2)(b).

• 12.9 (1) Any person who becomes a contributor under the Act, having been employed in the public service and having become entitled to an annuity or annual allowance under the Public Service Superannuation Act, or having been a member of the Royal Canadian Mounted Police and having become entitled to an annuity or annual allowance under the Royal Canadian Mounted Police Superannuation Act, is entitled, for the purposes of the Act, to retain that annuity or annual allowance, but the period of service on which that annuity or annual allowance was based may not be counted by that person for the purpose of any benefit to which they may become entitled under the Act by reason of having become a contributor under that Act.

• (2) Despite subsection (1), any person to whom that subsection applies may elect, within one year beginning on the day on which they become a contributor under the Act, to surrender the annuity or annual allowance referred to in that subsection, and the person so electing is to be subject to subsection 12.7(2) in all respects as though they had not become entitled to an annuity or annual allowance under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act but had elected under subsection 12.7(1) to pay for the whole of that service.

12.91 In addition to the amount referred to in subsection 12.7(2), the contributor, if they have been a member of the Royal Canadian Mounted Police and have become entitled, under the Royal Canadian Mounted Police Superannuation Act, to an annuity or annual allowance for which they were not required to contribute, must pay into the Consolidated Revenue Fund, for the period of service for credit to the account maintained in the accounts of Canada under that Act, an amount equal to the amount of any annuity or annual allowance that has been paid to them under that Act prior to their making an election to pay for that period of service under subsection 12.9(2).

12.92 For the purposes of section 9.3 of the Act, if, under subsection 12.7(1) or 12.9(2), the contributor elects to pay for a period of service referred to in paragraph 12.7(2)(a) that they were entitled to count for pension purposes under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, the amount to be charged to the pension fund established under that Act and credited to the Canadian Forces Pension Fund is equal to the amount determined by the formula

12.93 A contributor who makes an election under subsection 12.7(1) or 12.9(2) in respect of a period of service referred to in paragraph 12.7(2)(a) is entitled to receive an amount determined by the formula

Revocation of Election

• 13 (1) An election under Part I of the Act to pay for a period of service may be revoked by the elector,

  • (a) as to payments made and to be made for the period of service mentioned in the election, if the contributor received erroneous or misleading information in writing, with respect to the amount to be paid or the consequences of the election on their benefits, from a person whose normal duties include giving information about those matters, and the contributor, in making the election, acted on that information; or

  • (b) as to payments to be made for the period of service mentioned in the election, if the contributor establishes that financial hardship will be caused to them if they are required to continue to make the payments.

• (1.1) A revocation that relates only to a portion of the period of service may only apply to the portion of the period of service that is earliest in point of time.

• (2) If a contributor revokes their election under paragraph (1)(b), they must pay to His Majesty an amount in respect of any benefit that accrued to them during the subsistence of the election as a consequence of that election, calculated in accordance with Canadian Life Table No. 2 (1941), Males or Females, as the case may be, together with interest at the rate of 4% per annum.

• (3) [Repealed, SOR/2025-256, s. 13]

• (4) If a contributor has revoked their election in whole or in part, and has paid any amount for the period of service in respect of which they revoked the election, that amount is to be applied in payment of the amount, if any, that they are required to pay under subsection (2) and

  • (a) in the case of a contributor who has revoked the election in whole under paragraph (1)(a), the remainder of the amount, if any, is to be refunded to them; and

  • (b) in any other case, the remainder of the amount, if any, is to be applied towards the payment for the portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with these Regulations, and any amount that remains is to then be refunded to them.

• (5) If a contributor has revoked their election in whole or in part and is required to pay any further payments, they must make those payments in the amount and manner that the Minister determines and the amount is to be applied in payment of the amount that they are required to pay under subsection (2), if it has not already been paid, and the remainder of the amount, if any, is to be applied towards the payment for the portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with these Regulations.

• (6) The amount required to be paid by the contributor under subsection (2) may be recovered on behalf of His Majesty as a debt due to the Crown from any benefit that is or may become payable under the Act to or in respect of the contributor, without prejudice to any other recourse available to His Majesty with respect to the recovery of that amount.

• (7) A request for revocation of an election to pay for service under this section shall be made in writing, dated and signed and sent to the Minister, or to a person designated by the Minister, within one week after the date that it bears.

• (8) [Repealed, SOR/2025-256, s. 13]

• (9) A contributor may revoke, in whole or in part, an election not to count a period of service as pensionable service under subsection 11(2.1) if the contributor received erroneous or misleading information in writing, with respect to the amount to be paid or the consequences of the election on their benefits, from a person whose normal duties include giving information about those matters, and the contributor, in making the election, acted on that information.

Manner of Payment for Elective Pensionable Service

• 14 (1) If, under paragraph 12.4(b), a contributor — other than a contributor who is a member of the reserve force or a contributor who was a member of the reserve force and has made a top-up election under section 14.2 — has exercised an option to pay in instalments, those payments must be made by reservation from pay and allowances or otherwise, for life or for a period of years not greater than for life, and are payable in the following manner:

  • (a) the first instalment is due and payable on the first day of the month immediately following the month of election and succeeding instalments monthly after that time during the term corresponding to the plan of payment selected by the contributor, computed in accordance with Canadian Life Table No. 2 (1941), Males four per cent or Females four per cent, as the case may be; and

  • (b) the contributor may amend the plan of payment to provide for payment of the instalments still to be paid in a lump sum or by larger monthly instalments on a basis similar to that described in paragraph (a), calculated as of the date of the amendment.

• (2) If a contributor — other than a contributor who is a member of the reserve force or, in respect of a top-up election under section 14.2, a contributor who was a member of the reserve force — originally exercised an option to pay in one lump sum, and subsequently the total amount to be paid in respect of the service for which the contributor elected to pay is verified as a greater amount than that on which the original lump sum payment was based, the contributor shall pay the difference either in one lump sum or by instalments, at the contributor’s option, on a basis similar to that described in subsection (1).

• (3) If a contributor — other than a contributor who is a member of the reserve force or, in respect of a top-up election under section 14.2, a contributor who was a member of the reserve force — originally exercised an option to pay by instalments, and subsequently the total amount to be paid in respect of the service for which the contributor has elected to pay is verified as a greater or lesser amount than that on which the original instalments were based, the monthly instalment under subsection (1) shall be increased or decreased in accordance with the verified amount, but the instalment shall not be decreased by more than 5% of the original monthly instalment.

• (4) If a contributor originally exercised an option to pay by instalments for a period of years less than for life, and if they can establish that financial hardship will be caused to them if they are required to continue to pay those instalments, on the application of the contributor, the amount of the monthly instalment may be reduced to a lesser amount on a basis similar to that described in subsection (1), calculated as of the first day of the month following approval of the application.

• (4.1) The application must be made in writing, dated and signed and sent to the Minister, or a person designated by the Minister, within one week after the date that it bears and is void unless the contributor has passed a medical examination similar to that described in subsection 12.21(3) within the period of 90 days before or after the date of the application.

• (5) Where a contributor, who has elected under the Act or Part V of the former Act to pay for any period of service and has undertaken to pay for that period by instalments, ceases to be a member of the regular force before all the instalments have been paid, the unpaid instalments shall be reserved from the benefits payable to them as follows:

  • (a) subject to paragraph (c), where the benefit payable is an annuity, the remaining instalments shall be reserved from that annuity;

  • (b) where the benefit payable is a cash termination allowance, the present value of the remaining instalments shall be reserved from that allowance to the extent that such allowance is not reduced below an amount equivalent to a return of contributions; or

  • (c) where during any period a pension granted under Part V of the former Act or an annuity granted under the Act is not payable or is reduced to an amount that is not sufficient to pay the instalments in full, the unpaid portion of the remaining instalments shall be reserved during such period from the pay and allowances or salary payable to the recipient or from any other amount payable to them by His Majesty.

• (6) [Repealed, SOR/2025-256, s. 14]

• (7) For the purposes of section 87 of the Act, the amount and interest referred to in that section may be recovered from any allowance payable under the Act to the survivor or children as follows:

  • (a) in a lump sum from a cash termination allowance; or

  • (b) by monthly instalments from an annual allowance in an amount equal to 10% of the net monthly allowance, in which case payment may be made by or on behalf of the survivor or children in order to liquidate the amount due before the date on which the last monthly instalment would have otherwise been due.

14.1 In respect of a member of the reserve force who is a contributor and who makes an election in relation to a period of service of a kind referred to in any of paragraphs 12.2(1)(a) to (f) or (i) to (n), or a member or former member of the reserve force who makes a top-up election under section 14.2, the following rules apply:

• (a) any amounts payable by them are to be paid on the same terms and conditions as those set out in sections 16 to 21 of the Reserve Force Pension Plan Regulations that apply to a participant in respect of an election made under subsection 11(1) of those Regulations; and

• (b) if they are in receipt of an annuity or annual allowance, section 23 of those Regulations applies to them in respect of any instalments resulting from a top-up election as if they had been a participant under those Regulations.

Top-up Election for Contributions Paid Under the Reserve Force Pension Plan Regulations

14.2 A contributor is entitled to make a top-up election, once only, to contribute an additional amount in respect of all of the pensionable service that was counted to the contributor’s credit

• (a) under section 10.2, other than pensionable service described in paragraph (b); and

• (b) under section 10.2 that had been counted to their credit as a result of a pensionable earnings election.

14.3 A contributor may make the top-up election commencing on the day in respect of which they are entitled to receive pay.

14.4 The contributor must make the top-up election no later than one year after the date of the written notice advising them that they have become entitled to make it.

14.5 A contributor who ceases to be considered to be a member of the regular force before the expiry of the period to make a top-up election is, on again being considered to be a member of the regular force, entitled to make the election until the end of one year after the date of the written notice advising the contributor that they have again become entitled to make the election.

• 14.6 (1) For the purposes of this section, former earnings, in respect of a period of pensionable service of a contributor who was a participant under subsection 4(2) of the Reserve Force Pension Plan Regulations, means the earnings that remained to the contributor’s credit as pensionable earnings on the day before the day on which they became or were considered to be a member of the regular force, other than earnings that came to their credit as a result of a pensionable earnings election, less any portion of those earnings that relates to earned premiums in lieu of leave, plus the allowance calculated in respect of that period in accordance with section 9.

• (2) A contributor who makes a top-up election shall pay the full amount or a lesser amount for which the contributor opts at the time of making the election.

• (3) The full amount is

  • (a) in respect of pensionable service described in paragraph 14.2(a), the total of amounts determined for each calendar year by the formula

    B - A

    where

    A

    is the amount that the contributor was required to contribute as a participant under the Reserve Force Pension Plan Regulations on their earnings, for that calendar year, that remained to their credit as pensionable earnings for the purposes of those Regulations on the day before the contributor became a member of the regular force, other than earnings that came to their credit as a result of a pensionable earnings election,

    B

    is the amount that the contributor would have been required to contribute under section 5 of the Act in that calendar year had they been required to so contribute on an amount of salary equal to their former earnings for that calendar year; and

  • (b) in respect of pensionable service described in paragraph 14.2(b), the total of amounts determined for each calendar year by the formula

    (D - C) × E

    where

    C

    is the portion of the full amount, excluding interest, determined for that calendar year by the formula in subsection 15(2) of the Reserve Force Pension Plan Regulations for the purposes of the pensionable earnings election referred to in paragraph 14.2(b) of these Regulations,

    D

    is the greater of the value of C and the amount that the contributor would have been required to contribute in accordance with subsection 5(1) of the Act on an amount of salary for the year of the pensionable earnings election equal to the amount that would be determined as their updated past earnings for that calendar year for the purposes of that election, if the amount of their past earnings for that calendar year were adjusted by subtracting the amount of any earned premiums in lieu of leave and adding the amount of any allowances calculated in respect of that calendar year in accordance with section 9, and

    E

    is the proportion referred to in subsection 26(1) of the Reserve Force Pension Plan Regulations in relation to the pensionable earnings election that was made.

• (4) The contributor may not modify the amount for which the contributor has opted.