Canadian Forces Superannuation Regulations

14.9 (1) A top-up election is deemed not to have been made

• (a) in the case of an election in respect of a period after December 31, 1989, if the Minister of National Revenue refuses to issue a certification under paragraph 147.1(10)(a) of the Income Tax Act; or

• (b) at the request of the contributor who made the election if they received erroneous or misleading information in writing as to the amount to be paid or the consequences of the election on their benefits, by a member of the Canadian Forces or a person employed in the public service who normally gives information as to those matters, and, in making the election, they honestly acted on that information.

(2) The Minister shall refund any payments received from a plan, fund or institution of a type referred to in subsection 22(2) of the Act to a plan, fund or institution of the same type, at the direction of the contributor.

(3) Despite the expiry of the period to make the election, the contributor may make an election no later than 90 days after the date of the notice from the Minister informing the contributor of the refusal by the Minister of National Revenue. In the case of another refusal, the contributor may not make an election.