Division of Judges’ Annuity Benefits Regulations
Marginal note:Infirmity — payment of share of contributions
28 (1) If the judge ceased to hold office by reason of the infirmity referred to in paragraph 42(1)(c) of the Act and if the share of the annuity benefits that was accorded to the spouse, former spouse or former common-law partner under subsection 52.15(1) of the Act consists of a share of the contributions paid by the judge, there must be deducted from the amount of the annuity paid to the judge when the adjustment takes effect
(a) if the share of the annuity benefits is expressed as a percentage in the court order or agreement, the amount determined by the formula
A × E/F
where
- A
- is the amount determined by the formula
B × C × D
where
- B
- is the lesser of
(i) the amount of the annuity that would have been granted to the judge on the last day of the period subject to division if the judge had been eligible to be granted an annuity on that day under sections 42 or 43.1 of the Act, together with the amount of the supplementary retirement benefits that would have been added to that annuity under the Supplementary Retirement Benefits Act from the day after that day until the day on which the adjustment takes effect if that Act had applied to the judge during that time, and
(ii) the amount of the annuity to which the judge is entitled, together with the amount of the supplementary retirement benefits that were added to that annuity under the Supplementary Retirement Benefits Act from the day after the day on which he or she ceased to hold office until the day on which the adjustment takes effect,
- C
- is 50% or, if a lesser share referred to in paragraph 52.14(1)(b) of the Act applies, the percentage by which the lesser share is expressed, and
- D
- is the quotient referred to in paragraph 52.14(2)(b) of the Act, calculated again as of valuation day,
- E
- is the amount that the spouse, former spouse or former common-law partner was entitled to receive as payment of his or her share of the contributions, and
- F
- is the amount that the spouse, former spouse or former common-law partner would have received if the share of the annuity benefits that was accorded to him or her had consisted of a share of the annuity that was granted to the judge; and
(b) if the share of the annuity benefits is expressed as a lump sum in the court order or agreement, the amount determined by the formula
A × B
where
- A
- is the amount that would be determined under paragraph (a) if the description of C was 50%, and
- B
- is the quotient, not exceeding one, obtained by dividing the lump sum by the amount that the spouse, former spouse or former common-law partner would have received if the share of the annuity benefits that was accorded to him or her had consisted of a share of the annuity that was granted to the judge and if the amount representing 50% set out in paragraph 52.14(1)(a) of the Act had applied.
Marginal note:Infirmity — payment of share of annuity attributed to period subject to division
(2) If the share of the annuity benefits that was accorded to the spouse, former spouse or former common-law partner under subsection 52.15(1) of the Act consists of a share of the annuity that is attributed to the period subject to division, there must be deducted from the amount of the annuity paid to the judge when the adjustment takes effect
(a) if the share of the annuity benefits is expressed as a percentage in the court order or agreement, the amount determined by the formula
A × B × C
where
- A
- is the lesser of
(i) the amount of the annuity that would have been granted to the judge on the last day of the period subject to division if the judge had been eligible to be granted an annuity on that day under sections 42 or 43.1 of the Act, together with the amount of the supplementary retirement benefits that would have been added to that annuity under the Supplementary Retirement Benefits Act from the day after that day until the day on which the adjustment takes effect if that Act had applied to the judge during that time, and
(ii) the amount of the annuity to which the judge is entitled, together with the amount of the supplementary retirement benefits that were added to that annuity under the Supplementary Retirement Benefits Act from the day after the day on which he or she ceased to hold office until the day on which the adjustment takes effect,
- B
- is 50% or, if a lesser share referred to in paragraph 52.14(1)(b) of the Act applies, the percentage by which the lesser share is expressed, and
- C
- is the quotient referred to in paragraph 52.14(2)(b) of the Act, calculated again as of valuation day; and
(b) if the share of the annuity benefits is expressed as a lump sum in the court order or agreement, the amount determined by the formula
A × B
where
- A
- is the amount that would be determined under paragraph (a) if the description of B was 50%, and
- B
- is the quotient, not exceeding one, obtained by dividing the lump sum by the amount that would have been accorded to the spouse, former spouse or former common-law partner if the amount representing 50% set out in paragraph 52.14(1)(a) of the Act had applied.
- Date modified: