Canadian Forces Superannuation Regulations

14.9 (1) A contributor who made a top-up election is deemed not to have made it,

• (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, if they 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, in making the election, they acted on that information.

(2) If a top-up election is deemed not to have been made, any amount received from a plan, fund or institution, of a type referred to in subsection 22(2) of the Act, in respect of that election, shall be transferred to a plan, fund or institution, of any type referred to in that subsection, at the direction of the contributor.

(3) Despite the expiry of the period within which the election referred to in paragraph (1)(a) may be made, the contributor may make an election no later than 90 days after the date of the notice informing the contributor of the refusal by the Minister of National Revenue. In the case of another refusal, the contributor shall not make an election.