BILL C-78 - As passed by the House of Commons

	PART I.1
	RESERVE FORCE PENSION PLAN
Regulations	59.1 The Governor in Council, on the recommendation of the Minister, may make regulations respecting the establishment, funding and administration of pension plans to provide for the payment of benefits to or in respect of officers and non-commissioned members and former officers and non-commissioned members of the reserve force, including regulations respecting the crediting of service in the reserve force as pensionable service for the purposes of Part I and the transfer of amounts in respect of such service from the funds established under the regulations to the Canadian Forces Pension Fund and vice versa.
Contributions by members	59.2 An officer or a non-commissioned member of the reserve force who is subject to a plan established in accordance with this Part is required to contribute, by reservation from pay or otherwise, in accordance with the regulations.
Amounts to be deposited	59.3 There shall be deposited into a fund established under the regulations made under section 59.1, at the time and in the manner prescribed by the regulations, in addition to any other amounts that are prescribed by the regulations to be deposited to the fund,
	(a) in the case of a fund established for the payment of benefits that are related to periods of pensionable service, amounts estimated by the President of the Treasury Board to meet the cost of those benefits; and
	(b) in the case of any other fund, the amounts that are determined by the Minister in accordance with the regulations to be required to be deposited to the fund.
Transfer of amounts	59.4 If the regulations made under section 59.1 so provide, amounts deposited in a fund referred to in paragraph 59.3(a) or (b) shall be transferred to the Public Sector Pension Investment Board within the meaning of the Public Sector Pension Investment Board Act to be dealt with in accordance with that Act.
Deposit	59.5 If the regulations made under section 59.1 so provide, amounts deposited in a fund referred to in paragraph 59.3(b) may be deposited with a financial institution specified in the regulations.
Public Pensions Reporting Act	59.6 (1) In accordance with the Public Pensions Reporting Act, a cost certificate, an actuarial valuation report and an assets report on the state of a plan established in accordance with this Part the benefits for which would come out of a fund referred to in paragraph 59.3(a) shall be prepared, filed with the Minister designated under that Act and laid before Parliament.
Review date	(2) For the purposes of subsection (1), the review date as of which an actuarial valuation report of the plan referred to in that subsection must be conducted for the purposes of the first valuation report is the date prescribed in the regulations and, for each subsequent report, the review dates must not be more than three years apart.
Annual report	59.7 The Minister shall cause to be laid before each House of Parliament each year a report on the administration of this Part during the preceding fiscal year.
Recovery of debit balance	59.8 (1) Any debit balance in the pay account of a former officer or member of the reserve force may be recovered from any annuity or other benefit to which he or she is entitled under this Part or from any amount that becomes payable under this Part to his or her service estate, whether the debit balance existed at the time of his or her release or was ascertained after that time.
Recovery of debit balance	(2) Recovery of a debit balance pursuant to this section shall be effected in the manner and to the extent that may be prescribed by the regulations made under section 59.1, but, in the case of any annuity or other benefit to which a former officer or non-commissioned member of the reserve force is entitled under this Part, the recovery shall not be effected unless notice of the existence of the debit balance and the amount of it has been given to him or her, or has been forwarded by registered mail addressed to him or her at his or her latest known address.
1992, c. 46, s. 52(2)	155. (1) The definitions ``basic benefit'' and ``salary'' in subsection 60(1) of the Act are repealed.
1992, c. 46, s. 52(3)	(2) Paragraph (d) of the definition ``participant'' in subsection 60(1) of the Act is replaced by the following:
	(d) a person who has made an election under section 62 and in respect of whom a benefit is payable without contribution by him or her, and
	156. Section 61 of the Act is replaced by the following:
Apportionme nt	61. If a benefit payable under Part I is apportioned between two survivors under subsection 29(8) or a pension payable under the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970, is apportioned between two women under subsection 32(3) of that Act, the benefit payable to a person referred to in subsection 67(2) is apportioned in the same manner.
1992, c. 46, s. 53	157. Sections 64 and 65 of the Act are replaced by the following:
	Contributions
Amount of contribution	65. Every participant shall contribute to the Consolidated Revenue Fund the amounts prescribed by the regulations under the conditions prescribed by the regulations, in the manner and at the time prescribed by the regulations.
	158. Subsection 66(1) of the Act is replaced by the following:
Payment of benefit	66. (1) On the death of a participant, there shall be paid to the persons and in the manner specified in this Part, a benefit in the amount prescribed by the regulations.
	159. Section 67 of the Act is amended by adding the following after subsection (2):
Exception	(2.1) If it is established to the satisfaction of the Minister when the participant dies that the beneficiary or widow cannot be found, the benefit shall be paid to the estate or succession of the participant or, if less than one thousand dollars, shall be paid as the Minister may direct.
1992, c. 46, s. 54	160. Subparagraph 68(1)(b)(iii) of the Act is replaced by the following:
	(iii) the amount of the single premium as prescribed by the regulations in respect of each participant in respect of whom a benefit is payable without contribution under this Part by the participant for the benefit; and
1992, c. 46, s. 57(1)(F)	161. (1) Paragraphs 73(1)(a) to (c) of the Act are replaced by the following:
	(a) prescribing the amounts of contributions to be made by participants;
	(b) prescribing the conditions, manner and time of payment of contributions by participants;
	(c) prescribing benefits payable for the purposes of subsection 66(1);
	(2) Paragraph 73(1)(g) of the Act is replaced by the following:
	(g) authorizing payment, with the approval of the Minister, out of any benefit payable to the survivor, beneficiary or estate or succession of a deceased participant, of reasonable expenses incurred for the maintenance, medical care or burial of the participant;
	(3) Subsection 73(1) of the Act is amended by adding the word ``and'' at the end of paragraph (k) and by repealing paragraph (l).
	(4) Section 73 of the Act is amended by adding the following after subsection (2):
No reduction of benefits	(3) No regulation made under paragraph (1)(a) shall have the effect of reducing the amount of a benefit payable under this Part to an amount less than five thousand dollars in respect of a person who is a participant under this Part when the regulation comes into force and remains a participant after that coming into force.
1992, c. 46, s. 58	162. (1) The definition ``contributor'' in section 74 of the Act is repealed.
1992, c. 46, s. 58	(2) Paragraph (e) of the definition ``recipient'' in section 74 of the Act is replaced by the following:
	(e) a person who is in receipt of the pension by reason of being a survivor or a child.
1992, c. 46, s. 58	163. Section 75 of the Act is repealed.
1992, c. 46, s. 58	164. Subsection 76(1) of the Act is replaced by the following:
Contributions for elective service	76. (1) A contributor who elects, pursuant to section 6, 42 or 43, to count as pensionable service any period of elective service specified in those sections, or any portion of that service, that is after March 31, 1970 but before January 1, 2000 is required to contribute to the Superannuation Account or the Canadian Forces Pension Fund in respect of it, in addition to any other amount required under this Act, an amount calculated in the manner and in respect of the pay described in those sections
	(a) in the case of any period of elective service or portion of such a period that is after March 31, 1970 and before January 1, 1977, at the rate of one-half of one per cent of the contributor's pay; and
	(b) in the case of any period of elective service or portion of such a period that is after December 31, 1976 and before January 1, 2000 at the rate of one per cent of the contributor's pay.
1992, c. 46, s. 58	165. Paragraph 78(3)(b) of the Act is replaced by the following:
	(b) the retirement year or retirement month of a person who is in receipt of a pension by reason of being a survivor or a child, is the retirement year or retirement month, as the case may be, of the person in respect of whom or in respect of whose service the pension is payable.
1992, c. 46, s. 58	166. Subsection 79(2) of the Act is repealed.
1992, c. 46, s. 58	167. The portion of subsection 80(1) of the Act before paragraph (a) is replaced by the following:
Regulations	80. (1) The Governor in Council may, for the purpose of enabling the pension plan provided by this Act to conform with any provision of section 147.1 of the Income Tax Act and Part LXXXV of the Income Tax Regulations, make regulations
1992, c. 46, s. 59	168. The schedule to the Act is repealed.
R.S., c. R-11; R.S., c. 13 (2nd Supp.); 1989, c. 6; 1992, c. 46; 1998, c. 11	AMENDMENTS TO THE ROYAL CANADIAN MOUNTED POLICE SUPERANNUATION ACT
	*169. (1) The definitions ``child'' and ``contributor'' in subsection 3(1) of the Royal Canadian Mounted Police Superannuation Act* are replaced by the following:**
``child'' « enfant »	``child'' means a child or stepchild of - or an individual adopted either legally or in fact by - a contributor, who at the time of the contributor's death was dependent on the contributor for support;
``contributor'' « contributeur »	``contributor'' means a person who is required by section 5 to contribute to the Superannuation Account or the Royal Canadian Mounted Police Pension Fund, and includes, unless the context otherwise requires,
	(a) a person who has ceased to be so required to contribute to the Superannuation Account or the Royal Canadian Mounted Police Pension Fund, and
	(b) for the purposes of sections 15 to 19 and 22, a contributor under Part V of the former Act who has been granted a pension or annual allowance under that Act or has died;
	(2) Subsection 3(1) of the Act is amended by adding the following in alphabetical order:
``Royal Canadian Mounted Police Pension Fund'' « Caisse de retraite de la Gendarmerie royale du Canada »	``Royal Canadian Mounted Police Pension Fund'' means the fund established under section 29.2;
``Royal Canadian Mounted Police Superannuatio n Investment Fund'' « Fonds de placement du compte de pension de retraite de la Gendarmerie royale du Canada »	``Royal Canadian Mounted Police Superannuation Investment Fund'' means the fund established under section 29.1;
``survivor'' « survivant »	``survivor'', in relation to a contributor, means
	(a) a person who was married to the contributor at the time of the contributor's death, or
	(b) a person referred to in subsection 18(1);
	170. Subsection 4(1) of the Act is replaced by the following:
Eligibility	4. (1) Subject to this Part, an annuity or other benefit specified in this Act shall be paid to or in respect of every person who, being required to contribute to the Superannuation Account or the Royal Canadian Mounted Police Pension Fund in accordance with this Part, ceases to be a member of the Force or dies, which annuity or other benefit shall, subject to this Part, be based on the number of years of pensionable service to the credit of that person.
1992, c. 46, s. 61	171. Section 5 of the Act is replaced by the following:
Contribution rates before 2004	5. (1) A member of the Force is required to contribute, in respect of every year in the period beginning on January 1, 2000 and ending on December 31, 2003, by reservation from pay or otherwise,
	(a) four per cent of the portion of his or her pay that is less than or equal to the Year's Maximum Pensionable Earnings, as that term is defined in subsection 10(3); and
	(b) seven and one-half per cent of the portion of his or her pay that is greater than the Year's Maximum Pensionable Earnings.
Contribution rates - 2004 and later	(2) A member of the Force is required to contribute, in respect of every portion of the period beginning on January 1, 2004, by reservation from pay or otherwise, at the contribution rates determined by the Treasury Board in respect of that portion on the joint recommendation of the President of the Treasury Board and the Minister.
Funds for contributions	(3) The contributions shall be made to the Superannuation Account for the period beginning on January 1, 2000 and ending on March 31, 2000 and shall be made to the Royal Canadian Mounted Police Pension Fund for the period after that.
Limitation - determination of contribution rate	(4) In determining the contribution rates for the purposes of subsection (2) and paragraphs (5)(b), (6)(b) and (7)(b), the rates must not
	(a) exceed by more than four-tenths of one per cent in respect of any portion of pay, whether less than, equal to or more than the Year's Maximum Pensionable Earnings, the previous rate; and
	(b) exceed the rates paid by contributors under section 5 of the Public Service Superannuation Act.
Contribution rates - thirty-five years of service before January 1, 2000	(5) A person who has to his or her credit, before January 1, 2000, a period of pensionable service - or a period of pensionable service and other pensionable service - totalling thirty-five years is not required to contribute under subsections (1) and (2) but is required to contribute, by reservation from pay or otherwise,
	(a) to the Superannuation Account, in respect of the period beginning on January 1, 2000 and ending on December 31, 2003, in addition to any other amount required under this Act, at the rate of one per cent of the person's pay; and
	(b) to the Superannuation Account, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the joint recommendation of the President of the Treasury Board and the Minister.
Contribution rates - thirty-five years of service on or after January 1, 2000 and before April 1, 2000	(6) A person who has to his or her credit, on or after January 1, 2000 and before April 1, 2000, a period of pensionable service - or a period of pensionable service and other pensionable service - totalling thirty-five years is only required to contribute under subsection (1) during the period beginning on January 1, 2000 and ending on the day before the person has to his or her credit those thirty-five years and after that day is not required to contribute under subsections (1) and (2) but is required to contribute, by reservation from pay or otherwise,
	(a) to the Superannuation Account, in respect of the period beginning on that day and ending on December 31, 2003, in addition to any other amount required under this Act, at the rate of one per cent of the person's pay; and
	(b) to the Superannuation Account, in respect of the period beginning on January 1, 2004, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the joint recommendation of the President of the Treasury Board and the Minister.
Contribution rates - thirty-five years of service on or after April 1, 2000	(7) A person who has to his or her credit, on or after April 1, 2000, a period of pensionable service - or a period of pensionable service and other pensionable service - totalling thirty-five years is only required to contribute under subsection (1) or (2) during the period beginning on April 1, 2000 and ending on the day before the person has to his or her credit those thirty-five years and after that day is not required to contribute under subsections (1) and (2) but is required to contribute, by reservation from pay or otherwise,

PART I.1

RESERVE FORCE PENSION PLAN

Contributions

AMENDMENTS TO THE ROYAL CANADIAN MOUNTED POLICE SUPERANNUATION ACT