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AR 370/93 UNIVERSITIES ACADEMIC PENSION PLAN REGULATION

(Consolidated up to 125/2000)

ALBERTA REGULATION 370/93

Public Sector Pension Plans Act

UNIVERSITIES ACADEMIC PENSION PLAN

Table of Contents

Application and Interpretation

                1       Application

                2       Interpretation generally

                3       Interpretation ‑ employee

                4       Interpretation ‑ service

                5       Interpretation ‑ disability plan

Part 1
Administration

                6       Fiscal year of Plan

                7       Administration of the Plan

                8       Report to Board

                9       Forms

Part 2
Participation

              10       The participants

              11       Exceptions to participation

Part 3
Funding

              12       Disposition of contributions

              13       Participants current service contributions

              14       Participants contributions respecting leave periods

              15       Employer contributions for current service

              16       Additional contributions

              17       Interest on unpaid or unremitted contributions

              18       Prior service contributions ‑ evidence requirement

              19       Transfer to combined pensionable service plan

Part 4
Pensionable Service

              20       Computation of pensionable service

              21       Limit on pensionable and combined pensionable service

              22       Requirement to apply and make payments in time

              23       Method of making lump sum and instalment contributions ‑ general provisions

              24       Payment of balance on termination

              25       Effect of leave on instalment payments

              26       Prior service liability ‑ continuation of arrangements under former Act

              27       Partial credit of partially paid service

              28       Interest on unpaid or unremitted prior service contributions

Part 5
Benefits

              29       Interpretation and application of Subdivisions A

              30       Interpretation and application of Subdivisions B

              32       Limitation of benefits where obtainable under Subdivisions A and B

              33       Locking in - general provisions

              34       Imposition of locking in on other plans and vehicles

           34.1       Commuted value and employee contribution excess

Division 1
Retirement Benefits

Subdivision A
For Service Before 1994

              35       Limitation of benefits to meet tax rules

              36       Normal pension, etc., based on age plus

              37       Spousal protection

              38       Alternative forms of pension

              40       Pension after reaching 69

              41       Disability pensions

              42       Disability pension adjustments

              43       Postponement of pension

              44       Failure to select pension

              45       Death after entitlement to section 36 pension

Subdivision B
For Service After 1993

              46       Tax rule limitations on benefits

              47       Normal pension based on age or age and service

              48       Spousal protection

              49       Alternative forms of pension

              50       Pension on early retirement

              51       Pension after reaching 69

              52       Disability pensions

              53       Disability pension adjustments

              54       Postponement of pension

              55       Failure to select pension

              56       Death after entitlement to section 47 pension

           56.1       Death after entitlement to section 50 pension

Division 2
Death Benefits

              57       Application and interpretation of Division

              58       Return of prior, etc. service contributions

Subdivision A
For Service Before 1994

              59       Benefit on death before commencement of pension ‑ spouses entitlements

              62       Idem - where no spouse

Subdivision B
For Service After 1993

              63       Interpretation for Subdivision

              64       Benefit on death before commencement of pension ‑ spouses entitlements

              65       Idem - where no spouse

Division 3
Benefits on Termination Before Pension Eligibility

              66       Application of Division

              67       Return of prior service contributions

              68       Locking in under old reciprocal agreements

Subdivision A
For Service Before 1994

              69       Termination after 10 years combined pensionable service

              70       Termination before 10 years combined pensionable service

              71       Excess not transferred under reciprocal agreement

Subdivision B
For Service After 1993

              72       Termination after 5 years combined pensionable service

              73       Termination before 5 years combined pensionable service

              74       Excess not transferred under reciprocal agreement

Division 4
Cost-of‑living Increases

Subdivision A
For Service Before 1994

              75       Cost‑of‑living increases

              76       Increase by Board of normal COLA

Subdivision B
For Service After 1993

              77       Cost‑of‑living increases

              78       Increase by Board of normal COLA

Division 5
Miscellaneous

Subdivision A
For Service Before 1994

              79       Interest allowance

              80       Co‑ordination of certain pensions with C.P.P. and O.A.S.

              81       Pension commencement

              82       Commencement of guaranteed term of years

              83       Requirement of evidence

              84       Transfer of pensions under reciprocal agreements

              85       Prohibition against certain reciprocal transfers of service

              86       Beneficiaries

              87       Method of payment of pensions

              88       Idem - conversion following death

              89       Suspension of pensions on re-employment

              91       Continuation of existing pensions and pension rights

Subdivision B
For Service After 1993

              92       Interest allowance

              93       Co‑ordination of certain pensions with C.P.P. and O.A.S.


              94       Pension commencement

              95       Commencement of guaranteed term of years

              96       Requirement of evidence

              97       Transfer of pensions under reciprocal agreements

              98       Prohibition against certain reciprocal transfers of service

              99       Beneficiaries

            100       Method of payment of pensions

            101       Idem - conversion following death

            102       Suspension of pensions on re‑employment

Part 6
Miscellaneous

            105       Interest chargeable

            106       Advance against pension

            107       Actuarial formulas

            108       Exercise of benefit choice

            109       Prohibition against assignment, etc.

            110       Overpayments and deficiencies

            111       Return of money

            112       Retentions for debt

Part 7
Transitional and Commencement Provisions

        113.1       Reduction of pension for predecessor plan benefits

            114       Transitional - prior service provisions

            115       Transitional - spousal protection

            116       Transitional - suspension of pension

            117       Commencement

Schedule

Application and Interpretation

Application

1   This Regulation constitutes the major part of the plan rules for the Universities Academic Pension Plan (in these plan rules referred to as “the Plan”).

Interpretation generally

2(1)  In these plan rules,

                                 (a)    “Act” means sections 1 to 12 of and Schedule 3 to the Public Sector Pension Plans Act;

                                 (b)    “Act Schedule” means the Schedule 3 referred to in clause (a);

                                 (c)    “actuarial equivalent” means the equivalent in actuarial present value, as calculated by the Plan’s actuary and approved in writing by the Minister;

                                 (d)    “actuarial reserve” means the actuarial present value of benefits payable in the future in respect of a period of service already performed, including the portion of those benefits relating to expected future salary and cost‑of‑living increases, as determined by the Plan’s actuary and approved by the Minister;

                                 (e)    “actuarial valuation report” means a report prepared under section 5(1) of the Act Schedule;

                                  (f)    “actuary” means a Fellow of the Canadian Institute of Actuaries;

                                 (g)    “additional contributions” means additional contributions under section 9 of the Act Schedule;

                                 (h)    “benefit” means a retirement benefit, a death benefit or a benefit on termination before pension eligibility, under Part 5;

                              (h.1)    “combined pensionable service” means

                                           (i)    pensionable service, and

                                          (ii)    pensionable service (if any) under and within the meaning assigned to that phrase in the related plan (and whether or not continuously performed) provided that

                                                 (A)    the person immediately became

                                                            (I)    a participant of this Plan after ceasing to be a participant (within that meaning) of the related plan, or

                                                           (II)    a participant (within that meaning) of the related plan after ceasing to be a participant of this Plan,

                                                  (B)    he was employed by the same employer immediately before and immediately after that event, and

                                                  (C)    the event described in paragraph (A) occurred after commencement,

                                                  regardless of when that service was accumulated;

                              (h.2)    “combined pensionable service in the related plan” means combined pensionable service described in clause (h.1)(ii);

                                  (i)    “commencement”, except where it relates to a benefit, means January 1, 1994;

                                  (j)    “commuted value” means the actuarial present value of accrued benefits, determined using actuarial assumptions and methods recommended by the Canadian Institute of Actuaries for the minimum transfer values of deferred pensions as at the date provided for in this Plan, but including any such value to be determined on a transfer under a new reciprocal agreement;

                                 (k)    “continuous basis” means, in relation to employment, a basis where no date or event, other than by reference to the attainment of the mandatory retirement age, if any, fixed with reference to the employment, has been established for the termination of the employment;

                                  (l)    “contributions” means contributions, including additional contributions, under the Plan, and includes any payment referred to in section 20(1)(d) and contributions under the former Act that are of a nature corresponding to those in question;

                                (m)    “current service contributions” means a participant’s contributions under section 13 or 14 or both, and includes current service contributions under and within the meaning of the former Act;

                             (m.1)    “designated employee” means a person who

                                           (i)    holds a senior administrative or professional position that is not included in a bargaining unit classification under the Public Service Employee Relations Act or a collective agreement pursuant to that Act, and

                                          (ii)    is declared by the employer to be a designated employee;

                                 (o)    “disability plan” means a long term disability income continuance plan or program that satisfies the criteria specified in section 5 and that is filed with the Minister, or compensation for temporary total disability or temporary partial disability referred to in section 51(7) of the Workers’ Compensation Act;

                              (o.1)    “educational leave” means a period during which a person is, with the authority of his employer, on leave from the regular duties of his employment, carrying out a program of research or study approved by his employer for the purposes of this clause and is receiving remuneration that is less than his regular salary, provided that, to the extent that the period occurs after 1991, it is an eligible period of reduced pay or an eligible period of temporary absence within the meanings assigned to those expressions by the tax rules;

                                 (p)    “employee” means

                                           (i)    a person employed by an employer as an academic staff member on a full‑time continuous basis, including the President of an employer institution,

                                          (ii)    a person who is employed by an employer as an academic staff member or a designated employee under a contract of service if that contract provides for

                                                 (A)    his employment on a full‑time but not a continuous basis, or

                                                  (B)    his employment other than on a full‑time basis where his hours of work are not fewer than 1/2 of what those hours would be if he were employed on a full‑time basis and the employment is on a continuous basis,

                                                  and the employer, pursuant to his established policy for pension coverage of persons or classes of persons employed by him, applies to the Minister for the person’s participation in the Plan,

                                        (ii.i)    a person who is employed by an employer as a designated employee under a contract of service if that contract provides for his employment on a full‑time continuous basis,

                                         (iv)    any person specified in section 3(1), (2) or (5) to be an employee of an employer, or

                                          (v)    any other person who immediately before commencement was participating in the pension plan under the former Act and has not subsequently ceased to participate in the Plan,

                                          but does not include a person to whom the Teachers’ Retirement Fund Act applies;

                                 (q)    “employer” means any board, interim governing body or governing authority of a university under the Universities Act, The Governors of the Banff Centre for Continuing Education or a person who employs an employee described in clause (p)(v);

                                  (r)    “financing rate” means, in relation to interest, the rate specified in section 105(3);

                                 (s)    “fiscal year” means the fiscal year of the Plan provided for in section 6;

                                  (t)    “former Act” means the Universities Academic Pension Plan Act and includes the Universities Academic Pension Act or the corresponding provisions of it, and the regulations under the Act in question;

                                 (u)    “full‑time basis” means, in relation to an employment, a basis that the employer treats as being full‑time having regard to the type of employment in question;

                              (u.4)    “leave with full salary” means a period during which a participant is, with the authority of his employer, on leave from the regular duties of his employment and is receiving full remuneration from his employer;

                                 (v)    “leave with partial salary” means a period during which a participant is, with the authority of his employer, on leave from all or a portion of the regular duties of his employment and is receiving remuneration that is less than regular salary from his employer and includes leave with partial pay under the former Act, but does not include a period of educational leave or a period during which he is in receipt of benefits under a disability plan or any period after 1991 that is not an eligible period of reduced pay under the tax rules;

                                (w)    “leave without salary” means a period during which a participant is, with the authority of his employer, on leave from the regular duties of his employment and is receiving no remuneration from his employer and includes leave without pay under the former Act, but does not include a period during which he is in receipt of benefits under a disability plan;

                             (w.1)    “Lethbridge Plan” means

                                           (i)    The University of Lethbridge Academic Staff Pension Plan in effect from July 1, 1967 to July 1, 1978, respecting academic staff members of The University of Lethbridge, and

                                          (ii)    with respect to academic staff members who transferred from the academic staff of the Lethbridge Community College to the academic staff of The University of Lethbridge on July 1, 1967, the pension plan in effect at the Lethbridge Community College before July 1, 1967;

                                 (x)    “locked‑in retirement account” means a registered retirement savings plan that meets the conditions referred to in section 1(1)(s.1) of the Employment Pension Plans Act;

                                 (y)    “matrimonial property order” means a matrimonial property order within the meaning of the Matrimonial Property Act, or a similar order enforceable in Alberta of a court outside Alberta, that affects the payment or distribution of a person’s benefits;

                                 (z)    “new reciprocal agreement” means a reciprocal agreement in respect of which all the conditions specified in sections 84(2) and 97(2) had been fully met at the time in question;

                               (aa)    “old reciprocal agreement” means a reciprocal agreement that is not a new reciprocal agreement;

                              (bb)    “participant” means a person who is a participant of the Plan by virtue of Part 2;

                               (cc)    “pension” means a pension under the Plan;

                              (dd)    “pension commencement” means the time established by section 81 or 94 that constitutes the effective date for the commencement of the relevant pension;

                               (ee)    “pensionable salary” means the salary of a participant that is compensation within the meaning of the tax rules, subject however to such limitation as is necessary to ensure that the benefit accrual for the calendar year, being the amount of benefit accrued in respect of that year’s pensionable service, as computed under the tax rules, does not exceed the defined benefit limit fixed by the tax rules for that year;

                                (ff)    “pensionable service” means, subject to clause (h.1) and to section 20, service in respect of which contributions have been made under section 13, 14, 20 or 26 or section 14 or 16 of the former Act;

                              (gg)    “prior service” means any service other than

                                           (i)    that for which current service contributions are or were made, or

                                          (ii)    combined pensionable service in the related plan,

                                          and includes service that was prior service under the former Act;

                              (hh)    “reciprocal agreement” means a reciprocal or any other agreement entered into under section 84 or 97, and includes an order under section 10(1) of the Regulations or an equivalent agreement or order under the former Act;

                                 (ii)    “registered” means registered or accepted for registration under the Income Tax Act (Canada);

                                 (jj)    “Regulations” means the portion of the Public Sector Pension Plans (Legislative Provisions) Regulation preceding the Schedules and Schedule 3 to that Regulation;

                               (kk)    “related plan” means the Public Service Pension Plan;

                            (kk.1)    “Retirement System” means the Retirement System of The University of Alberta in effect at The University of Alberta before the adoption of the University of Alberta Plan on August 1, 1964;

                                 (ll)    “salary”, subject to sections 29 and 30, means

                                           (i)    subject to subclause (ii), an employee’s gross basic pay for the performance of the regular duties of the employment, or

                                          (ii)    in the case of an employee who is receiving remuneration that is other than full remuneration, including benefits under a disability plan, or no remuneration, the salary he was earning immediately before he commenced to receive that remuneration or no remuneration, adjusted in accordance with any subsequent general adjustments in respect of the period in question that are applicable to the class of employees that he was then in,

                                          but does not include any expense allowance, overtime payment, special remuneration or other similar compensation;

                             (mm)    “salary period” means the length of time, related to a recurring salary payment cycle, for which an employee normally receives a payment of salary;

                              (nn)    “service” means a period during which a person is or was employed by an employer, a party to a reciprocal agreement, a public body in Canada or a body in Canada approved by the Minister, or employed in the field of teaching or research at a college or university in Canada or employed as a teacher in Canada, and includes

                                           (i)    a period of service in the Canadian or allied forces, or in a merchant navy serving the Canadian or allied cause, during World War II or the Korean Conflict,

                                          (ii)    a period of peacetime military service in the Canadian Armed Forces,

                                        (ii.i)    combined pensionable service in the related plan that would not be service but for this subclause, and

                                         (iii)    any period when the person is or was

                                                 (A)    in receipt of benefits under a disability plan,

                                                  (B)    on leave without salary,

                                                  (C)    on leave with full or partial salary, or

                                                  (F)    on educational leave,

                                          but does not include any period specified in section 4;

                              (oo)    “spouse” means

                                           (i)    a person who, at the relevant time, was married to a participant or former participant and

                                                 (A)    was not judicially or otherwise separated from him, or

                                                  (B)    if so separated, was wholly or substantially dependent on him,

                                          (ii)    if there is no person to whom subclause (i) applies, a person of the opposite sex who

                                                 (A)    lived with the participant or former participant

                                                            (I)    for the 5‑year period immediately preceding the relevant time, or

                                                           (II)    for the 2‑year period immediately preceding the relevant time if there is a child born to that person and the participant or former participant,

                                                      and

                                                  (B)    was, during that period, held out by the participant or former participant in the community in which they lived as his consort,

                                             or

                                         (iii)    if there is no person to whom subclause (i) or (ii) applies, a person who was married to but separated from the participant or former participant and not wholly or substantially dependent on him at the relevant time;

                              (pp)    “tax rule excess” means any amount of money that, when a transfer is to be made from the Plan to a registered retirement savings plan, exceeds that amount that will, in the Minister’s opinion, be certain not to attract an income tax penalty under the tax rules in respect of the transfer;

                              (qq)    “tax rules” means those provisions of the Income Tax Act (Canada) or of the regulations under it, or of both, that apply to pension plans registered or to be registered under that Act and includes any approval, certification or other permission or any direction or order from the federal Minister of National Revenue the absence of which or failure to comply with which may make the Plan’s registration liable to revocation under that Act;

                                (rr)    “termination”, used in relation to a person, means that person’s ceasing to be an employee, under any circumstances other than

                                           (i)    death, or

                                          (ii)    where the person becomes an employee again without experiencing any break whatsoever in his pensionable service resulting from the cessation;

                               (ss)    “transfer” or “transferred”, where used with reference to the transfer of money from the Plan, means transfer or transferred (as the case may be) to another registered pension plan, to a registered retirement savings plan, to a locked‑in retirement account or to any other registered vehicle that is designed to assist with retirement savings, to the extent, in the case of a transfer to a registered retirement savings plan, that the amount transferred does not constitute a tax rule excess and with any tax rule excess being paid to the person entitled;

                            (ss.1)    “University of Alberta Plan” means the Academic Pension Plan of The University of Alberta in effect from August 1, 1964 to July 1, 1978 respecting academic staff members of The University of Alberta, The University of Calgary and The Banff Centre for Continuing Education;

                                (tt)    “year’s maximum pensionable earnings” means the Year’s Maximum Pensionable Earnings within the meaning of the Canada Pension Plan (Canada).

(2)  References in these plan rules to a section “of the Act”, where there is no reference to the Act Schedule, are references to a section of the Public Sector Pension Plans Act preceding Schedule 1 to that Act.

AR 370/93 s2;49/97;149/98

Interpretation - employee

3(1)  For the purposes of the Plan, an employee who commences to receive benefits under a disability plan remains, while receiving those benefits, an employee of the employer who was employing him immediately before that time.

(2)  For the purposes of the Plan, an employee who goes on leave without or with full or partial salary or on educational leave remains, while on that leave, an employee of the employer who authorized that leave.

(5)  A person who has pensionable service that becomes combined pensionable service in the related plan on joining the related plan nevertheless remains an employee for the purposes of this Plan as well as being an employee for the purposes of the related plan as long as he remains an employee within the meaning of the related plan.

(6)  Before an employer makes an application under section 2(1)(p)(ii), he shall formulate in writing a policy for determining, subject to that provision, the basis on which persons are eligible to become employees by virtue of that provision, and shall, on being requested to do so by the Minister, furnish the Minister forthwith with a copy of that policy.

Interpretation - service

4(1)  Service does not include

                                 (a)    any period before 1994 of leave without pay during which current service contributions were not made that was in excess of 2 years,

                                 (b)    any period after 1993 of leave without or with partial pay or salary or educational leave where the aggregate of all the periods of leave without pay or salary, both before and after January 1, 1994, and of all unsalaried portions of periods of leave with partial pay (as that term is used in the tax rules) occurring after 1993 was in excess of 5 years, or

                                 (c)    any period in respect of which lifetime retirement benefits may not be provided to a member of a pension plan within the meaning of and pursuant to the tax rules.

(2)  In this section, “leave without pay” and “current service contributions” have the meanings assigned to them by the former Act.

Interpretation - disability plan

5   The criteria for disability plans referred to in section 2(1)(o) are as follows:

                                 (a)    all participants employed by an employer in a group specified by the Minister in relation to the employer, except for those ineligible for coverage by reason of not meeting the medical requirements, must be covered by the disability plan;

                                 (b)    a participant must not be required to apply for a pension as long as he qualifies for benefits under the disability plan.

Part 1
Administration

Fiscal year of Plan

6   The fiscal year of the Plan is the calendar year.

Administration of the Plan

7(1)  The Minister is the administrator of the Plan.

(2)  Notwithstanding anything in the Plan except subsection (3), the Minister shall administer the Plan in accordance with the tax rules.

(3)  If in any respect the Plan does not comply with the applicable tax rules, the Minister may administer the Plan as if it were amended so to comply.

(4)  In administering the Plan, the Minister shall follow applicable general policy guidelines set for the purposes of section 3(2)(c) of the Act Schedule.

Report to Board

8   The Minister shall provide to the Board, at the request of the Board and at least semi‑annually, written reports on the administration of the Plan and on the investment of the plan fund’s assets.

Forms

9   The forms provided for by these plan rules are those set out in Schedule 1.

Part 2
Participation

The participants

10   Subject to section 11, all employees are to participate in the Plan.

Exceptions to participation

11   Section 10 does not apply to an employee

                                 (a)    after the end of the year in which the employee attains the age of 71 years,

                                 (b)    who attained that age before commencement,

                                 (c)    who, by reason of proximity to the end of the year of attaining the age of 71 years and insufficiency of accrued combined pensionable service, cannot accrue 5 years’ combined pensionable service or could accrue 5 years’ combined pensionable service only if he had prior service recognized and does not undertake to have that prior service recognized,

                                 (d)    who is in receipt of a pension in respect of his own pensionable service, or

                                 (e)    who remains an employee by virtue of section 3(5).

Part 3
Funding

Disposition of contributions

12   All contributions, with interest, if any, shall be made and remitted to the Provincial Treasurer for deposit under section 8(1) of the Act Schedule.

Participants current service contributions

13(1)  Subject to this section and section 14(1), a participant shall, at intervals coinciding with the salary periods fixed by his employer with respect to him, make contributions for current service for which he is receiving remuneration at the rate, based on pensionable salary or any portion of the participant’s pensionable salary

                                 (a)    that does not exceed the year’s maximum pensionable earnings, of 5.4%, and

                                 (b)    that does exceed those earnings, of 7.8%,

or, if applicable, at the rate specified in subsection (1.1).

(1.1)  Notwithstanding subsection (1), the rate of contributions payable by participants employed by the University of Calgary, the University of Alberta and the University of Lethbridge for current service for which participants are receiving remuneration, based on pensionable salary or any portion of the participant’s pensionable salary

                                 (a)    that does not exceed the year’s maximum pensionable earnings, is 5.9%, and

                                 (b)    that does exceed those earnings, is 8.3%.

(2)  An employer who is paying a participant’s remuneration is liable for the remittance of the current service contributions under subsection (1), for which purpose he may, if applicable, withhold those contributions from the remuneration payments.

(3)  Current service contributions are not to be made

                                 (a)    after the length of a participant’s combined pensionable service reaches 35 years, or

                                 (b)    at all, if before becoming a participant of this Plan, the person accumulated service that constitutes at least 35 years’ combined pensionable service under these plan rules.

AR 370/93 s13;175/95;107/97;143/99

Participants contributions respecting leave periods

14(1)  A participant who is on leave without salary, leave with partial salary or educational leave may have that service taken into account as pensionable service and, if he wishes to do so, may make contributions pursuant to section 13(1) with respect to that leave.

(2)  Subject to this section, a person who

                                 (a)    was on leave without salary, leave with partial salary or educational leave,

                                 (b)    wishes to have any period of that leave taken into account as pensionable service, and

                                 (c)    did not make contributions under section 13(1) in respect of that period,

must make contributions in respect of that period in accordance with this section at the rate referred to in section 13(1), with interest at the relevant rate.

(3)  If the required payment exceeds $500, the person may choose to make the payment by instalments pursuant to sections 23 to 25 with interest at the financing rate, as if it were prior service contributions, if he provides the Minister with a completed election to do so in the form required by the Minister before May 1 of the year following the year in which the leave period terminated.

(4)  If the person does not choose to make the required payment in accordance with subsection (3) or if the required payment does not exceed $500, he must make the whole of the required payment, including interest, before the date referred to in subsection (3).

(5)  If the person does not return to the employment at the end of the leave period or returns to the employment but terminates it before the date referred to in subsection (3), he must apply to the Minister to have the leave period taken into account as pensionable service within 30 days of termination or before the date referred to in subsection (3), whichever is earlier, and must pay the whole of the required payment, with interest, within 90 days of being requested by the Minister to make payment.

(6)  Where an employer notifies the Minister that the terms and conditions of a leave without or with partial salary or educational leave have not been met, the participant’s contributions shall be returned, with interest at the rate allowed under section 79 or 92 or that person shall not be allowed to make the contributions, as the case may be, in respect of the leave.

(7)  Section 27 applies for the purposes of subsections (3), (4) and (5).

Employer contributions for current service

15(1)  Subject to subsections (3) and (6), whenever current service contributions are made, the participant’s employer is liable to make contributions for the current service at the rate, based on pensionable salary or any portion of the participant’s pensionable salary

                                 (a)    that does not exceed the year’s maximum pensionable earnings, of 6.4%, and

                                 (b)    that does exceed those earnings, of 8.8%,

or, if applicable, at the rate specified in subsection (1.1).

(1.1)  Notwithstanding subsection (1), the rate of contributions payable by the University of Calgary, the University of Alberta and the University of Lethbridge for current service for which participants are receiving remuneration, based on pensionable salary or any portion of a participant’s pensionable salary

                                 (a)    that does not exceed the year’s maximum pensionable earnings, is 5.9%, and

                                 (b)    that does exceed those earnings, is 8.3%.

(3)  The contributions required by subsection (1) are to be paid by the participant, rather than the employer, where the service in question is

                                 (a)    leave without salary, or

                                 (b)    leave with partial salary, but only to the extent that those contributions relate to the unsalaried portion of the leave with partial salary (as that term is used in the tax rules), unless the employer’s established policy on the matter makes the employer liable for contributions on that unsalaried portion.

(4)  Where contributions are returned under section 14(6), the Minister shall also return the corresponding contributions under this section, with interest at the rate allowed under section 79 or 92 to the person who paid them.

(6)  This section does not prevent an employer from entering into an agreement with another person providing that all or part of the employer contributions under subsection (1) are to be paid by that person on the employer’s behalf.

AR 370/93 s15;175/95;295/95;107/97;143/99

Additional contributions

16(1)  Subject to the Act, sections 13, 14 and 15, as they apply with respect to contributions for current pensionable service, apply with respect to additional contributions under, and at the rates of salaries set by section 9 of the Act Schedule and by this section.

(1.1)  The aggregate amount of the annual additional contributions required from employers and participants in the years before the next actuarial valuation after the commencement of this subsection in order to ensure the elimination of the unfunded liability on or before December 31, 2043, after taking into account the annual amount of additional contributions payable by the Crown under section 9(5)(a) of the Act Schedule, is that resulting from the charging of the additional contribution rates set by subsection (2).

(2)  The rate of additional contributions payable both by participants and by employers to meet their respective liability for 50% of the total required, within the meaning of section 9(7) of the Act Schedule, from July 1, 1999 is 0.475% of salary.

                                 (a)    repealed AR 107/97 s4,

                                 (b)    repealed AR 131/96 s2.

AR 370/93 s16;175/95;131/96;107/97;143/99

Interest on unpaid or unremitted contributions

17(1)  Where contributions under section 13, 14, 15 or 16 to be remitted by an employer or the Crown are not received by the Provincial Treasurer on or before the end of a period of 15 days following

                                 (a)    the end of the salary period for which they are payable, or

                                 (b)    in the case of contributions that are not regularly payable, the last date on which they are payable,

the Provincial Treasurer may charge the employer or the Crown, as the case may be, interest on those overdue contributions.

(2)  Interest charged under subsection (1) is payable at a rate per year equal to the prime interest rate, according to the Canadian Imperial Bank of Commerce, on the first banking day of each quarter, plus 2%.

(3)  Where contributions that were liable to be remitted by an employer under section 13 but were not withheld by the employer are more than $500 in arrears, the Minister may enter into an arrangement with a participant, former participant or the employer pursuant to sections 23 to 25, with interest at the financing rate, as if the contributions were prior service contributions payable by a participant, for payment of the amount owing.

Prior service contributions - evidence requirement

18(1)  Before any contributions with respect to prior service may be made, there must be provided to the Minister, so far as applicable, the documents required by section 83(1) or 96 or both.

(2)  Notwithstanding anything in section 14, if, with respect to a person who was on a leave without salary, leave with partial salary or educational leave, the time within which it is possible to have the leave taken into account as pensionable service on a current service basis has lapsed, the person may, subject to Part 4, have the leave treated as prior service.

AR 370/93 s18;132/96

Transfer to combined pensionable service plan

19   Where the circumstances prescribed in section with reference to this section apply, the Minister shall, if the Board so approves, transfer the amount so prescribed to the related plan representing the cost to the related plan of applying the combined pensionable service provisions of the plan rules of the 2 plans.

Part 4
Pensionable Service

Computation of pensionable service

20(1)  Subject to this section and section 21(2), in computing the length of pensionable service that a person accumulated, the following periods of service are the periods to be taken into account:

                                 (a)    service with an employer in respect of which current service contributions have been made;

                                 (b)    service covered by section 16(1)(b) or (c) of the former Act or paid for under section 26;

                                 (c)    service described in subsection (2) in respect of which the deceased had applied under section 16(1)(c) of the former Act;

                                 (d)    where payment has been made for any service, whenever accumulated, described in this clause on an actuarial reserve basis and the applicable terms and conditions set out in sections 22 to 25 have been satisfied in relation to it,

                                           (i)    prior service with an employer,

                                          (ii)    service that is recognized by the Minister as pensionable service and has been transferred into the Plan under a reciprocal agreement,

                                         (iii)    service that would be pensionable service but for subsection (4),

                                         (iv)    service described in subsection (2) in respect of which the deceased had applied under this clause before dying, and

                                          (v)    any other service.

(2)  Where a deceased person referred to in section 57(1) had applied before death under subsection (1)(d) or under section 16(1)(c) of the former Act to have service taken into account as pensionable service and was paying for that service immediately prior to his death, the surviving spouse, if any, entitled to select a pension in respect of that service is entitled to pay for the remainder of that service by lump sum payment of the amount that the deceased would have had to pay under section 24 had he terminated rather than dying, made within 90 days of being advised by the Minister of the required amount.

(3)  Service that is recognized as pensionable under any other registered pension plan under which a person is receiving or is or will be entitled to receive a pension may not be taken into account as pensionable service.

(4)  Service with respect to which the contributions made have been returned or paid to a person or contributions or pension entitlements have been transferred out of the Plan on a person’s behalf may not be taken into account as pensionable service.

(5)  Service that falls within section 85 or 98 of the related plan may not be transferred into the Plan under a reciprocal agreement as pensionable service.

(6)  A person may not be credited with more than one year’s pensionable service in respect of service performed in a calendar year, regardless of the nature and extent of the service so performed.

(7)  Contributions referred to in subsection (1)(d) are subject to any limitations imposed under the applicable circumstances by the tax rules.

(8)  Where service is performed on less than a full‑time basis, the length of the service performed is to be prorated in determining the length of the pensionable service accumulated.

Limit on pensionable and combined pensionable service

21(1)  The aggregate of the periods that are to be taken into account in determining the length of the combined pensionable service that a person has accumulated is not to exceed 35 years.

(2)  The aggregate of the periods that are to be taken into account in determining the length of the pensionable service that a person has accumulated is not to exceed 35 years less any combined pensionable service in the related plan that has been accumulated.

Requirement to apply and make payments in time

22(1)  Service described in section 20(1)(d) may not be taken into account as pensionable service unless the person entitled to have it taken into account applied to the Minister in the form approved by the Minister, while a participant, as to the amount of contributions required and has complied with section 23 and, where applicable, sections 24 and 25.

(2)  After receiving an application as to the amount of contributions required, the Minister shall send the applicant a notice advising of the required amount.

Method of making lump sum and instalment contributions - general provisions

23(1)  Contributions for service described in section 20(1)(d)(i), (iii), (iv) or (v) are to be made by lump sum payment, by instalments withheld from remuneration or by annual instalments, but they may be made only by lump sum payment if the required payment is $500 or less.

(2)  In the case of a lump sum payment, the required amount must be paid in full within 90 days of the date of the notice advising the person of the required amount.

(3)  In the case of payment by instalments withheld from remuneration, the participant must authorize the withholding within 60 days of the date of the notice advising of the required amount, the first payment must be withheld from the participant’s remuneration and remitted to the Provincial Treasurer within 45 days after the participant’s authorization is given and the required amount must be paid in full by regular instalments withheld from remuneration in an amount that is not less than $50 per month and is in any case at least sufficient to ensure full payment, with interest at the financing rate,

                                 (a)    by the end of the year in which he will attain the age of 71 years,

                                 (b)    by the date when the aggregate of the number of years of

                                           (i)    his combined pensionable service already accumulated,

                                          (ii)    all service being acquired by him, and

                                         (iii)    the pensionable service that will accumulate on a current basis while the instalments are being made, assuming no change in employment,

                                          will equal 35 years, or

                                 (c)    in 10 years,

whichever comes first.

(4)  In the case of payment by annual instalments, the required amount must be paid in full by annual payments each in an amount that is at least equal to 12 times the minimum monthly payment specified in subsection (3).

(5)  Notwithstanding a person’s having entered into arrangements to effect payment under subsection (3) or (4), he may thereafter change the basis of instalment payments to that provided for in subsection (4) or (3) respectively.

(6)  Notwithstanding a person’s having entered into arrangements to effect payment under subsection (3), (4) or (5), he may at any time prepay the balance of the required amount or any portion of that balance, without penalty.

(7)  In the case of payment by annual instalments under subsection (4), the participant must authorize that basis of payment within 60 days of the date of the notice advising of the required amount, the first instalment must be remitted to the Provincial Treasurer within 45 days after the participant’s authorization is given and the subsequent annual instalments are payable on or before the anniversary of the due date of the first instalment.

Payment of balance on termination

24(1)  Notwithstanding section 23, where a person terminates leaving contributions under section 20(1)(d) not fully paid, he must pay the full balance of the required amount within 90 days after termination if he wishes the remaining service to be taken into account as pensionable service.

(2)  A person who is liable to make payments under section 23 and who becomes a participant of the related plan nevertheless continues to be liable and entitled to continue to make payments under sections 23 to 25 as if still a participant of this Plan.

Effect of leave on instalment payments

25(1)  Notwithstanding section 23, a participant who goes on leave without or with partial salary or on educational leave and has previously undertaken payments under section 23(3), (4) or (5) may

                                 (a)    continue to make those payments, or

                                 (b)    without affecting his liability to make the payments within the time limit that would have applied had he not gone on that leave, cease to make those payments during the leave period.

(2)  Where the participant has ceased to make payments under subsection (1)(b), he shall recommence making them within 90 days after the end of the leave period and make such further payments as the Minister considers necessary to ensure that the time limit referred to in that clause is met.

Prior service liability ‑ continuation of arrangements under former Act

26(1)  Notwithstanding anything in the Plan, a person who immediately before commencement was participating in the Plan under the former Act and had previously made arrangements for payment with respect to prior service under and within the meaning of the former Act is to continue to make payments under those arrangements under the same terms and conditions, including the rate of interest, until payment is made in full, and the employer is liable to continue to make those contributions, if any, with interest at the rate formerly payable, in respect of that service, that the employer would have been liable to make had the former Act been still in force.

(2)  If a person to whom subsection (1) applies ceases to make the required payments under the arrangements referred to in that subsection, section 27 applies and, on the crediting of service under that section, the person is thereafter entitled to purchase the remainder of the service not credited only pursuant to sections 20(1)(d) and 22 to 25.

(3)  Where service of a person who died before commencement could have been but was not acquired as pensionable service pursuant to section 16(1)(c)(iv) of the former Act, that service may nevertheless be so acquired on the same basis and at the same contribution rate, including the rate of interest, as if the former Act were still in force.

(4)  A person who is liable to make payments under section 26 and who becomes a participant of the related plan nevertheless continues to be liable and entitled to continue to make payments under section 26 as if still a participant of this Plan.

Partial credit of partially paid service

27   Notwithstanding section 22(1), where a person complied with the applicable provisions of sections 20(2), 23, 24 and 25 except that he did not pay the whole of the required amount, the Minister may take the service for which he has paid into account as pensionable service.

Interest on unpaid or unremitted prior service contributions

28   Where contributions under section 20(1)(d) or 26 to be remitted by an employer are not received by the Provincial Treasurer on or before the end of a period of 15 days following

                                 (a)    in the case of a lump sum payment, the last date on which it is payable,

                                 (b)    in the case of instalments withheld from remuneration, the end of the salary period for which they are payable, or

                                 (c)    in the case of annual instalments, the applicable date referred to in section 23(7),

the Provincial Treasurer may charge the employer interest on those overdue contributions at the rate referred to in section 17(2).

Part 5
Benefits

Interpretation and application of Subdivisions A

29(1)  This section applies with respect to the interpretation and application of Subdivision A of any Division of this Part and, in any such Subdivision,

                               (0a)    “additional contributions” means additional contributions paid in 1992 or 1993;

                                 (a)    “employee contributions” means additional contributions paid by a participant and the following, so far as they relate to service that occurred before 1994 and have not previously been returned, namely

                                           (i)    current service contributions,

                                          (ii)    contributions described in section 15(3),

                                         (iii)    contributions for prior service made by a participant, and

                                         (iv)    any part of a sum paid into the Plan under an old or a new reciprocal agreement that is recognized by the Minister as employee contributions,

                                          whether those contributions were made before or after January 1, 1994, and includes interest on those amounts;

                                 (b)    “highest average salary” means, subject to this section, the average

                                           (i)    of a person’s annual salaries in the 5 or, if less than 5, the total number of consecutive years (whether before or after or partly before and partly after the beginning of 1994) of the following service over which the average of his salaries was the highest, namely

                                                 (A)    his pensionable service for which current service contributions were paid,

                                              (A.1)    his combined pensionable service in the related plan for which current service contributions within the meaning of the related plan were paid,

                                                  (B)    any further service that would be pensionable service referred to in paragraph (A) or combined pensionable service referred to in paragraph (A.1), as the case may be, but only for its exceeding the applicable limit established by section 21, and

                                                  (C)    any service transferred into the Plan under a reciprocal agreement and performed with a party to a reciprocal agreement,

                                             or

                                          (ii)    if the person has not accumulated 5 such consecutive years, then, in respect of other service not taken into account for the purposes of subclause (i), of the highest of the remuneration on which the contributions paid to establish that other service as pensionable service were based under section 16(1)(c) of the former Act or section 26 or of the remuneration implicit in the salary basis used in determining the actuarial reserve value, excluding salary growth assumptions, paid to establish the service as pensionable service under the relevant portions of section 20(1)(d) of these plan rules;

                                 (c)    “normal pension” means a pension in the amount receivable under section 36(1) and in the form specified in section 36(2);

                                 (d)    “years of pensionable service” means the number of complete years and any fraction of a remaining year of pensionable service.

(2)  Except where specifically stated, Subdivision A of any Division of this Part applies only with respect to service that occurred before 1994, but this subsection does not apply to the extent that a reference is made to combined pensionable service.

(3)  For the purpose of determining the consecutive years referred to in subsection (1)(b), breaks in service shall be disregarded.

(4)  For the purposes of subsection (1)(b)(i), the salary with respect to service that has been transferred into the Plan under

                                 (a)    an old reciprocal agreement is the remuneration reported as the person’s remuneration by the other party to the agreement, or

                                 (b)    a new reciprocal agreement is the remuneration on which contributions paid to establish that service as pensionable service were based.

(5)  In determining the annual salary for the purposes of the calculation under subsection (1)(b) of a person who has accumulated prorated pensionable service under section 20(8), the person’s actual annual salary is to be annualized in accordance with the following formula:

  actual annual salary earned X                                      1                         
                                                                decimalized proportion of           
                                                             pensionable service accumulated
                                                                to full length of service               
                                                                   performed                                   

(6)  Where any combined pensionable service in the related plan or any service that would be such but only for its exceeding the applicable limit established by section 21 is to be taken into account for the purposes of subsection (1)(b), “salary” is to be taken for that purpose as referring to any salary (within the meaning of the related plan) earned while that service was being performed.

(7)  In determining salaries or the average of a person’s annual salaries with respect to 1992 or 1993 for the purposes of subsection(1)(b),

                                 (a)    the salary for that year is to be taken to be the pensionable salary for that year, and

                                 (b)    the salary referred to in subsection (6) is to be taken to be the pensionable salary under the related plan for that year.

Interpretation and application of Subdivisions B

30(1)  This section applies with respect to the interpretation and application of Subdivision B of any Division of this Part and, in any such Subdivision,

                               (0a)    “additional contributions” means additional contributions paid after 1993;

                               (0b)    “employee contribution excess” means an amount equal to the excess, if any, of the employee contributions, other than additional contributions, over half the commuted value, as at the date provided for in this Plan;

                                 (a)    “employee contributions” means additional contributions paid by a participant and, so far as they relate to service that occurs after 1993 and have not previously been returned, any contributions referred to in section 29(1)(a)(i) to (iv), and includes interest on those amounts;

                                 (b)    “highest average salary” has the meaning assigned to it by section 29(1)(b);

                                 (c)    “normal pension” means a pension in the amount receivable under section 47(1) and in the form specified in section 47(2)(a) or (b), depending on which of those clauses apply to him;

                                 (d)    “years of pensionable service” has the meaning assigned to it by section 29(1)(d).

(2)  Except where specifically stated, Subdivision B of any Division of this Part applies only with respect to service occurring after 1993, but this subsection does not apply to the extent that a reference is made to combined pensionable service.

(3)  For the purpose of determining the consecutive years for the purposes of subsection (1)(b), breaks in service shall be disregarded.

(4)  For the purposes of subsection (1)(b), as it incorporates section 29(1)(b)(i), section 29(4) applies.

(5)  In determining the annual salary for the purposes of subsection (1)(b), section 29(5) applies.

(6)  Section 29(6) applies.

(7)  In determining salaries or the average of a person’s annual salaries for the purposes of subsection (1)(b),

                                 (a)    the salary in respect of any year after 1993 is to be taken to be the pensionable salary for the year in question, and

                                 (b)    a salary in respect of any year before 1994 that exceeds the amount that would have been required to produce the defined benefit limit fixed by the tax rules for 1994 is deemed to be equal to that amount.

AR 370/93 s30;149/98

Limitation of benefits where obtainable under Subdivisions A and B

32(1)  Notwithstanding anything in any other section of this Part, so far as applicable,

                                 (a)    where more than one type of benefit is obtainable under Subdivision A or B of any Division of this Part and benefits corresponding to those Subdivision A or B benefits are also obtainable under Subdivision B or A thereof, as the case may be, the person entitled is permitted to take only the one type of benefit under the 2 Subdivisions,

                                 (b)    if benefits under the 2 Subdivisions would otherwise be obtainable at or from different times, the person may only take the benefits at or commencing from one single time under the 2 Subdivisions, and

                                 (c)    where different forms of pension may be selected, only one form of pension may be selected under the 2 Subdivisions.

(3)  Where a statutory declaration referred to in sections 37(3)(a) and 48(3), as it incorporates section 37(3)(a), has been signed by a spouse and filed, the combination of the forms of pension specified in sections 38(1)(b) and 47(2)(b) is not to be considered as constituting different forms of pension for the purposes of subsection (1).

(4)  A person who is entitled to benefits both under sections 47(1) and 70 is entitled to receive a pension under the former and the benefit specified in section 69(b.1).

(5)  Subsection (1) does not apply with respect to the taking of

                                 (a)    a pension under sections 41(1) or (2) and 52(1) or (2), respectively, or

                                 (b)    benefits under sections 59 or 62 and 64 or 65, respectively.

(6)  Different deemed choices of pension under section 44, on the one hand, and section 55, on the other, are not to be considered as constituting the choice of different forms of pension for the purposes of subsection (1).

Locking in - general provisions

33(1)  Where money held in the Plan is locked in, the money is to be held in the Plan until

                                 (a)    it is paid out in the form of a pension,

                                 (b)    it is transferred from the Plan to a locked‑in retirement account pursuant to a provision of this Part allowing a transfer, or

                                 (c)    it is transferred from the Plan under a new reciprocal agreement pursuant to a provision of this Part allowing such a transfer.

(2)  Notwithstanding anything in this Part, money that would otherwise be locked in or required to be transferred to a locked‑in retirement account is not locked in

                                 (a)    to the extent that it consists of a tax rule excess, or

                                 (b)    if the lump sum amount is less than 4% of the year’s maximum pensionable earnings for the year in which termination or death, as the case may be, occurred and the benefit is not a pension.

Imposition of locking in on other plans and vehicles

34(1)  Notwithstanding anything in this Part, where money that is locked in is to be transferred to a locked‑in retirement account, it may be transferred only if the financial institution or entity to which it is transferred receives it on a locked‑in basis and the acceptance of the money, and any subsequent transfer of it, will be the subject of a contract within the meaning of, and that is subject to, section 30, 30.1 or 30.2 of the Employment Pension Plans Regulation (Alta. Reg. 364/86).

(2)  When a transfer of locked‑in money has been made in compliance with this section or section 33(1)(c), all the liabilities of the Minister and of the Plan with respect to the money become extinguished.

(3)  To avoid doubt, where money has been transferred from this Plan to a locked‑in retirement account, the Employment Pension Plans Act and the regulations under it (and particularly their spousal protection provisions) rather than these plan rules apply.

Commuted value and employee contribution excess

34.1(1)  This section applies where a provision of the Plan necessitates determination of the commuted value of a person’s benefits or of an employee contribution excess.

(2)  Commuted value and employee contribution excess are to be determined as of the date of pension commencement, termination before eligibility for a pension or death before pension commencement, as the case may be, except as provided for in subsection (3) or (4) or in section 84(2)(a)(i) or 97(2)(a).

(3)  Where there is a delay of more than one year between the date as of which the commuted value or the employee contribution excess was determined and the date of the transfer of the commuted value or the transfer or payment of that excess, the Minister shall recompute the commuted value or excess as if never originally done and as of the end of the month preceding that in which the transfer or payment, as the case may be, is made, except where the commuted value or employee contribution excess has to be computed for the purpose of a transfer under a reciprocal agreement.

(4)  Where a participant terminates and opts to receive a pension under section 69(d) or 72(d)(i), or both, and an employee contribution excess is payable or transferable, that excess is to be determined as at pension commencement.

(5)  Where commuted value is transferable, interest is to be added for the period of one year or less between the date of the determination of the commuted value and the date when the commuted value is transferred.

(6)  Where an employee contribution excess is payable or transferable, interest is to be added for the period of one year or less between the date of the determination of that excess and the date when that excess is paid or transferred.

(7)  In this section, “employee contribution excess” has the meaning assigned to it in section 30(1)(0b).

AR 149/98 s4

Division 1
Retirement Benefits

Subdivision A
For Service Before 1994

Limitation of benefits to meet tax rules

35   Benefits that relate to service that is pensionable under section 20(1)(d) are limited to what is allowed by the tax rules.

Normal pension, etc., based on age plus

36(1)  A person who

                                 (a)    has terminated or terminates,

                                 (b)    has accumulated at least 5 years’ combined pensionable service, and

                                 (c)    has reached

                                           (i)    June 30, if his appointment date was later than June 30, 1966, or

                                          (ii)    August 31, if before July 1, 1966

                                          immediately following his 65th birthday,

is entitled to receive a pension in the annual amount that is equal to 2% of his highest average salary multiplied by the number of years of his pensionable service.

(1.1)  A person who

                                 (a)    terminates,

                                 (b)    has accumulated at least 10 years’ combined pensionable service, and

                                 (c)    has attained the age of 55 years but has not reached the applicable date specified in subsection (1)(c),

is entitled to receive a normal pension or a benefit referred to in section 69(c).

(2)  A pension under subsection (1) is payable for the life of the pensioner or the term of 15 years, whichever is the longer.

Spousal protection

37(1)  Notwithstanding anything in the Plan except subsections (2) and (3) and section 34(3), a pensioner who has a spouse at pension commencement is deemed for the purposes of the Plan to choose a pension in the form of a joint life pension under section 38(1)(c)(ii), with that spouse as the designated nominee.

(2)  The pensioner may select any form of joint life pension under section 38(1)(c) or (d) with the spouse at pension commencement as the designated nominee, or a pension under section 38(1)(e) or (f), rather than that referred to in subsection (1).

(3)  Subsections (1) and (2) do not apply where there was filed with the Minister

                                 (a)    a valid statutory declaration by the person who was the spouse at pension commencement in the form set out in, and signed in accordance with the requirements of, Form 1 of Schedule 1,

                                 (b)    where that person was a spouse within the meaning of section 2(1)(oo)(iii) and the circumstances described in subsection (6) apply, a valid statutory declaration by the pensioner in the form set out in Form 2 of Schedule 1, or

                                 (c)    a matrimonial property order.

(4)  Notwithstanding subsection (3), a declaration under that subsection is not valid if it is made more than 90 days before pension commencement.

(5)  A pension payable under subsection (1) or (2) is in an amount that is the actuarial equivalent of the pension payable in the form of a normal pension.

(6)  The circumstances referred to in subsection (3)(b) are that

                                 (a)    the spouse was separated from the pensioner for at least 3 years prior to pension commencement, and

                                 (b)    the Minister has not been notified in writing that any matrimonial property proceeding designed to obtain a matrimonial property order has been or is about to be commenced.

Alternative forms of pension

38(1)  A person who is entitled to receive a pension in the form specified in section 36(2) is entitled, as an alternative, to select a form of pension from one of the following:

                                 (a)    a guaranteed term pension, payable for

                                           (i)    whichever term, being 5 years or 10 years, is selected by the pensioner, or

                                          (ii)    his life,

                                          whichever is the longer;

                                 (b)    a single life pension, payable only for the life of the pensioner;

                                 (c)    a joint life pension, payable during the joint lives of the pensioner and a nominee designated by him and which, after the death of either, continues to be payable

                                           (i)    in the same amount as the amount payable before the death, or

                                          (ii)    in the amount of 2/3 of it,

                                          to the survivor for his life;

                                 (d)    a joint life pension described in clause (c) that is payable, in the event that the survivor dies within 10 years of pension commencement, for the remainder of the guaranteed term of 10 years from pension commencement in the amount that was payable to the survivor immediately before the survivor’s death;

                                 (e)    a single life pension, payable only for the life of the pensioner with the provision that, if the pensioner dies survived by the person who was his spouse at pension commencement, the pension is payable to that person for life in an amount equal to 2/3 of the pension that would have been payable to the pensioner had he continued to live;

                                  (f)    a single life pension described in clause (e) that is payable, in the event that the survivor dies within 10 years of pension commencement, for the remainder of the guaranteed term of 10 years from pension commencement, in the amount that was payable to the survivor immediately before the survivor’s death.

(2)  Where an alternative form of pension is selected under subsection (1), the pension is in an amount that is the actuarial equivalent of the pension in the form of a normal pension.

(3)  As a further alternative, the Board may, on the application of the person entitled, allow that person to select a pension in a form not specified in this section but that the Board considers is best suited to the person’s circumstances, with the applicant being liable for the additional costs involved in calculating the alternative form under this subsection.

(4)  Subsection (2) applies where an alternative form of pension is allowed under subsection (3).

Pension after reaching 69

40   A person who ceases to be a participant or a participant of the related plan by reason only of reaching the end of the year in which he attained the age of 71 years and who has accumulated at least 5 years’ combined pensionable service is to receive a normal pension.

Disability pensions

41(1)  Subject to subsection (3), a person who, before attaining the age of 55 years,

                                 (a)    has accumulated at least 10 years’ combined pensionable service,

                                 (b)    satisfies the Minister that he has become totally disabled, and

                                 (c)    either terminates and ceases to be a participant as a result of that disability or had previously terminated and had elected to receive a deferred pension under section 69(d),

becomes and, subject to section 42, is entitled to receive a normal pension.

(2)  Subject to subsection (3), a person who, before attaining the age of 55 years,

                                 (a)    has accumulated at least 10 years’ combined pensionable service,

                                 (b)    satisfies the Minister that he

                                           (i)    has become incapable of effectively performing the regular duties of his work as a result of his mental or physical impairment, and

                                          (ii)    is not totally disabled,

                                     and

                                 (c)    either terminates and ceases to be a participant as a result of that impairment or had previously terminated and had elected to receive a deferred pension under section 69(d),

becomes and, subject to section 42, is entitled to receive a pension in the form and in the amount of a normal pension, reduced, however, in amount by 3/12 of 1% for each complete month (with a proration for the additional portion, if any, of a month) by which pension commencement falls short of his 55th birthday.

(3)  A person is not entitled to receive any pension if he is receiving benefits under a disability plan.

(4)  In this section and in section 42, “totally disabled” means suffering from a physical or mental impairment that can reasonably be expected to last for the remainder of the person’s lifetime and that prevents the person from engaging in any gainful occupation.

Disability pension adjustments

42(1)  Where a person who has not yet attained the age of 55 years is in receipt of a pension under section 41(1) and

                                 (a)    does not submit the evidence required under section 83 of the continuing total disability, or

                                 (b)    the Minister finds that he is no longer totally disabled,

the Minister may have his pension reduced to the amount provided for by section 41(2).

(2)  Where a person who has not yet attained the age of 55 years is in receipt of a pension under section 41(2) and satisfies the Minister that he is totally disabled, the Minister may upgrade his pension to a pension under section 41(1) with effect from the date of his application for the upgrading.

(3)  Where a person who has not yet attained the age of 55 years is in receipt of a pension under section 41(2) and the Minister is no longer satisfied that he is eligible for the pension, the Minister may eliminate payment of the pension.

Postponement of pension

43(1)  A person who is entitled to receive a pension under section 36 or 69(d) may postpone commencement of the pension to any date up to the end of the year in which he attains the age of 71 years.

(2)  Whether or not the person has taken any active steps to effectuate a postponement, the pension becomes postponed when, and only when, it transpires that pension commencement has not occurred at the date when, given the circumstances described in the relevant enactment referred to in subsection (1), it would have occurred.

(3)  When a pension that was postponed becomes payable, it is to be in the form of a normal pension and in the amount that is the actuarial equivalent of the normal pension that the person would have been entitled to receive had the postponement not been made.

Failure to select pension

44   A person who is requested in writing by the Minister to make a choice of pensions and who fails to do so within 90 days after the request is sent is deemed for the purposes of the Plan to have chosen

                                 (a)    a pension in the form of a normal pension if the person did not have a spouse at pension commencement or if he did but a valid statutory declaration under section 37(3) was filed in respect of his pension, or

                                 (b)    if the person did have a spouse then and such a declaration was not filed in respect of his pension, a joint life pension under section 38(1)(c)(ii) with that spouse as the designated nominee.

Death after entitlement to section 36 pension

45   Where the deceased had terminated, had become entitled to a pension under section 36 or had become so entitled but only for postponing it, and died without having made a valid choice as to the form of pension to be taken, the deceased is deemed for the purposes of the Plan to have chosen,

                                 (a)    if there is a surviving spouse and no valid statutory declaration under section 37(3) had been filed in respect of his pension, a pension in the form specified in section 38(1)(c)(i), with the spouse as the designated nominee, or

                                 (b)    if there is no surviving spouse or if there is but a valid statutory declaration under section 37(3) had been filed in respect of his pension, a guaranteed term pension referred to in section 38(1)(a) on a 10‑year basis.

Subdivision B
For Service After 1993

Tax rule limitations on benefits

46   Notwithstanding anything in the Plan but without affecting any particular provision of the Plan further limiting benefits, benefits are limited to what is allowed by the tax rules.

Normal pension based on age or age and service

47(1)  A person who terminates, has accumulated at least 5 years’ combined pensionable service and has either attained the age of 55 years with the sum of his age and combined pensionable service amounting to not less than 80 years or attained the age of 60 years is entitled to receive a pension in the annual amount that is equal to the aggregate of

                                 (a)    1.4% of his highest average salary multiplied by the number of years of his pensionable service,

                                 (b)    0.6% of that part of his highest average salary, if any, that exceeds the annual average of the year’s maximum pensionable earnings for the period of, or periods aggregating, 5 years over or in respect of which that highest average salary is determined, multiplied by the number of years of his pensionable service, and

                                 (c)    0.6% of the whole of his highest average salary if it does not exceed, or of that part of it that does not exceed, the annual average of the year’s maximum pensionable earnings for the that period of, or those periods aggregating, 5 years, multiplied by the number of years of his pensionable service,

as reduced as a result of the application of subsections (4) and (4.1).

(1.1)  For the purposes of subsection (1), where there are 2 or more periods or combinations of periods producing the same highest average salary, the year’s maximum pensionable earnings are to be averaged over the period or periods that produce the highest possible pension.

(2)  A pension under subsection (1) is payable

                                 (a)    if the pensioner did not have a spouse at pension commencement or if he did but a valid statutory declaration under section 48(3) was filed in respect of his pension, for the life of the pensioner or the term of 10 years, whichever is the longer, or

                                 (b)    if the pensioner did have a spouse at pension commencement and such a declaration was not filed in respect of his pension, in the form of a single life pension, payable only for the life of the pensioner with the provision that, if the pensioner dies survived by that person, the pension is payable to that person for life in an amount equal to 2/3 of the pension that would have been payable to the pensioner had he continued to live.

(4)  Immediately before the earliest of

                                 (a)    pension commencement, if the pensioner attained the age of 65 years before pension commencement,

                                 (b)    the first day of the month following the date when he attains the age of 65 years, if the pensioner has not yet attained that age, and

                                 (c)    if the pensioner died before attaining the age of 65 years, the first day of the month following the date when he would have attained that age had he continued to live,

the portion identified in subsection (1)(c) of any pension that is payable under any provision of this Subdivision is to cease to be paid.

(4.1)  For all purposes involved in the calculation of the reduction in pension as a result of the application of subsection (4), increases paid under sections 77 and 78 are to be included.

(6)  The person entitled is also entitled to receive the employee contribution excess.

AR 370/93 s47;248/99;125/2000

Spousal protection

48(1)  Notwithstanding anything in the Plan except subsections (2) and (3) and section 34(3), a pensioner who has a spouse at pension commencement is deemed for the purposes of the Plan to choose a pension in the form specified in section 47(2)(b).

(2)  The pensioner may select a form of joint life pension under section 49, so far as it incorporates section 38(1)(c)(i), or section 38(1)(d), so far as it relates to section 38(1)(c)(i), with the spouse at pension commencement as the designated nominee, rather than that referred to in subsection (1).

(3)  Section 37(3) applies.

(4)  Section 37(4) applies.

(5)  A pension payable under subsection (1) or (2) is in an amount that is the actuarial equivalent of the pension payable in the form specified in section 47(2)(b).

(6)  Section 37(6) applies.

Alternative forms of pension

49(1)  A person who is entitled to receive a pension in the form specified in section 47(2)(a) and who did not have a spouse at pension commencement is entitled, as an alternative, to select

                                 (a)    any other form of pension from any of those provided for in section 38(1)(a) to (d), or

                                 (b)    a guaranteed term pension, payable for the term of 15 years or for his life, whichever is the longer.

(1.1)  A person who is entitled to receive a pension in the form specified in section 47(2)(a) and who did have a spouse at pension commencement but in respect of whom a valid statutory declaration under section 48(3) was filed is entitled, as an alternative, to select

                                 (a)    any form of pension referred to in subsection (1), and

                                 (b)    if he has had a valid statutory declaration filed by his spouse in respect of his pension under section 37(3) and section 48(3), a pension in the form specified in section 38(1)(e).

(1.2)  A person who is entitled to receive a pension in the form specified in section 47(2)(b) is entitled, as an alternative, to select a form of pension specified in section 38(1)(c)(i) or section 38(1)(d) as it refers to section 38(1)(c)(i), with the spouse as the designated nominee, or a pension in the form specified in section 38(1)(f).

(2)  Subject to subsection (2.1), where an alternative form of pension is selected under subsection (1) or (1.1), the pension is in an amount that is the actuarial equivalent of the pension in the form specified in section 47(2)(a).

(2.1)  Where a person referred to in subsection (1.1)(b) selects a pension in the form specified in section 38(1)(e), the pension is in an amount that is the actuarial equivalent of the pension specified in section 47(2)(b).

(2.2)  Where an alternative form of pension is selected under subsection (1.2), the pension is in an amount that is the actuarial equivalent of the pension in the form specified in section 47(2)(b).

(3)  Section 38(3) applies.

(4)  Where an alternative form of pension is allowed under subsection (3), the pension is in an amount that is the actuarial equivalent of the pension in the form specified in section 47(2)(a) or (b), depending on which of the forms of pension specified in those clauses the person is entitled to receive.

Pension on early retirement

50(1)  A person who terminates, has attained the age of 55 years without meeting the requirements of section 47(1) and has accumulated at least 5 years’ combined pensionable service is entitled

                                 (a)    to receive a pension in the form and in the amount of a normal pension, reduced, however, in amount by 3/12 of 1% for each complete month (with a proration for the additional portion, if any, of a month) by which pension commencement falls short of the date when his future age and his accumulated combined pensionable service to pension commencement, or his future age, would entitle him, if instead he terminated at that future date, to a pension under section 47, or

                                 (b)    to the benefit referred to in section 72(c).

(2)  In addition, the person is entitled to the employee contribution excess.

AR 370/93 s50;248/99

Pension after reaching 69

51(1)  Section 40 applies.

(2)  In addition, the person is entitled to the employee contribution excess.

Disability pensions

52(1)  Subject to subsection (3), a person who, before becoming entitled to a pension under section 47,

                                 (a)    has accumulated at least 5 years’ combined pensionable service,

                                 (b)    satisfies the Minister that he has become totally disabled, and

                                 (c)    either terminates and ceases to be a participant as a result of that disability or had previously terminated and had elected to receive a deferred pension under section 72(d),

becomes and, subject to section 53, is entitled to receive a normal pension.

(2)  Subject to subsection (3), a person who, before becoming entitled to a pension under section 47,

                                 (a)    has accumulated at least 5 years’ combined pensionable service,

                                 (b)    satisfies the Minister that he

                                           (i)    has become incapable of effectively performing the regular duties of his work as a result of his mental or physical impairment, and

                                          (ii)    is not totally disabled,

                                     and

                                 (c)    either terminates and ceases to be a participant as a result of that impairment or had previously terminated and had elected to receive a deferred pension under section 72(d),

becomes and, subject to section 53, is entitled to receive a pension in the form and in the amount of a normal pension, reduced, however, in amount by 3/12 of 1% for each complete month (with a proration for the additional portion, if any, of a month) by which pension commencement falls short of the date when his future age and his accumulated combined pensionable service to pension commencement, or his future age, would entitle him, if instead he terminated at that future date, to a pension under section 47.

(3)  Section 41(3) applies.

(4)  Section 41(4) applies, with the reference in it to section 42 being taken as a reference to section 53.

(5)  In addition, the person is entitled to the employee contribution excess.

Disability pension adjustments

53(1)  Where a person who is not yet entitled to a pension under section 47 is in receipt of a pension under section 52(1) and

                                 (a)    does not submit the evidence required under section 96 of the continuing total disability, or

                                 (b)    the Minister finds that he is no longer totally disabled,

the Minister may have his pension reduced to the amount provided for by section 52(2).

(2)  Where a person who is not yet entitled to a pension under section 47 is in receipt of a pension under section 52(2) and satisfies the Minister that he is totally disabled, the Minister may upgrade his pension to a pension under section 52(1), with effect from the date of his application for the upgrading.

(3)  Where a person who has not yet attained the age of 55 years is in receipt of a pension under section 52(2) and the Minister is no longer satisfied that he is eligible for the pension, the Minister may eliminate payment of the pension.

Postponement of pension

54(1)  A person who is entitled to receive a pension under section 47 or a normal pension under section 72(d) may postpone commencement of the pension to any date up to the end of the year in which he attains the age of 71 years.

(2)  Section 43(2) applies.

(3)  Section 43(3) applies.

(4)  Where a pension is postponed, any employee contribution excess is payable at pension commencement.

Failure to select pension

55   A person who is requested in writing by the Minister to make a choice of pensions and who fails to do so within 90 days after the request is sent is deemed for the purposes of the Plan to have chosen a pension in the form of a normal pension.

Death after entitlement to section 47 pension

56   Section 45 applies, with references in it to sections 36, 37(3) and 38(1)(c)(i) and (a) being respectively taken as references to section 47 and to sections 48 and 49, as they incorporate sections 37(3) and 38(1)(c)(i) and (a).

Death after entitlement to section 50 pension

56.1   Where a person dies after pension commencement has occurred in relation to a pension under section 50 but before he has made a valid choice as to the form of pension to be taken, the deceased is deemed for the purposes of the Plan to have chosen

                                 (a)    if there is a surviving spouse and no valid statutory declaration under section 48(3) had been filed in respect of his pension, a pension in the form referred to in section 49(1), as it incorporates section 38(1)(c)(i), with the spouse as the designated nominee, or

                                 (b)    if there is no surviving spouse or if there is but a valid statutory declaration under section 48(3) had been filed in respect of his pension, a guaranteed term pension referred to in section 47(2)(a).

Division 2
Death Benefits

Application and interpretation of Division

57(1)  This Division applies with respect to a person, other than a pensioner, who dies with employee contributions referred to in section 29(1) or 30(1) in the Plan.

(2)  In this Division, “surviving spouse” means the person (if any) who was the spouse of the person referred to in subsection (1) immediately before death occurred, and who survived the deceased.

Return of prior, etc. service contributions

58(1)  Except where a pension is to be paid under this Division, the amount of any employee contributions referred to in section 29(1) or 30(1) paid to establish any prior service under section 20(1)(d) and any leave without pay or salary and the unsalaried portion of any leave with partial salary in respect of which the participant paid employer contributions pursuant to section 15(3) or pursuant to the former Act in respect of service in 1992 or 1993 shall be

                                 (a)    paid to, or transferred to a registered retirement savings plan belonging to, the surviving spouse, if there is one, or

                                 (b)    paid to the person entitled to receive any benefit on the death, if there is no surviving spouse.

(2)  Subdivisions A and B apply to a person only after any applicable payment or transfer required by subsection (1) has been made and after section 20(4) has been applied.

AR 370/93 s58;295/95

Subdivision A
For Service Before 1994

Benefit on death before commencement of pension
- spouse
s entitlements

59   Where there is a surviving spouse, the spouse may choose,

                                 (a)    if the deceased had at least 10 years’ combined pensionable service accumulated,

                                           (i)    the pension that would have been payable if the deceased, immediately before dying, had terminated under the circumstances referred to in section 41(1) (disregarding age however) and had exercised the joint life option specified in section 38(1)(c)(i), with the surviving spouse as the designated nominee or, if the spouse so selects as an alternative, a guaranteed term pension, payable for

                                                 (A)    whichever term, being 5, 10 or 15 years, is selected by the spouse, or

                                                  (B)    the life of the spouse,

                                                  whichever is the longer, in an amount that is the actuarial equivalent of that deemed joint life pension,

                                          (ii)    to have transferred from the Plan an amount equal to the aggregate of the employee contributions and the contributions made by the employer in respect of him, with interest, or

                                         (iii)    to receive the amount specified in subclause (ii),

                                     or

                              (b.1)    if the deceased had less than 10 years’ combined pensionable service accumulated, the benefit specified in clause (a)(ii) or (iii).

Idem - where no spouse

62   Where there is no surviving spouse, the person entitled to receive any benefit on the death is entitled to a benefit specified in section 59(b.1).

Subdivision B
For Service After 1993

Interpretation for Subdivision

63   In this Subdivision, the deceased’s accrued benefits that are to be taken into account in determining commuted value are to be taken to be what his accrued benefits would have been under Subdivision B of Division 3 had the deceased terminated rather than dying.

Benefit on death before commencement of pension
- spouse’s entitlements

64(1)  Where there is a surviving spouse, the spouse may choose,

                                 (a)    if the deceased had at least 5 years’ combined pensionable service accumulated,

                                           (i)    both

                                                 (A)    the pension that would have been payable if the deceased, immediately before dying, had terminated under the circumstances referred to in section 52(1) and had exercised the joint life option under section 49(1)(a) specified in section 38(1)(c)(i), with the surviving spouse as the designated nominee or, if the spouse so selects as an alternative, a guaranteed term pension, payable for

                                                            (I)    whichever term, being 5, 10 or 15 years, is selected by the spouse, or

                                                           (II)    the life of the spouse,

                                                           whichever is the longer, in an amount that is the actuarial equivalent of that deemed joint life pension, and

                                                  (B)    to receive the employee contribution excess,

                                             or

                                          (ii)    to have transferred from the Plan to a locked‑in retirement account whichever is the greater of

                                                 (A)    an amount equal to the aggregate of the commuted value and the employee contribution excess, and

                                                  (B)    an amount equal to 1.75 times the amount of the employee contributions, other than those contributions required by section 15(3) and the additional contributions,

                                     or

                                 (b)    if the deceased had less than 5 years’ combined pensionable service accumulated,

                                           (i)    to receive an amount equal to the employee contributions, or

                                          (ii)    to have that amount transferred from the Plan.

(2)  A pension under subsection (1)(a)(i) is in an amount that is reduced in accordance with section 47(4) and that is the actuarial equivalent of what the pension would have been under section 47(2)(a).

Idem - where no spouse

65(1)  Where there is no surviving spouse and the deceased had at least 5 years’ combined pensionable service accumulated, the person entitled to receive any benefit on the death is entitled to receive the greater of

                                 (a)    an amount equal to the aggregate of the commuted value and the employee contribution excess, and

                                 (b)    an amount equal to 1.75 times the amount of the employee contributions, other than those contributions required by section 15(3) and the additional contributions.

(2)  Where there is no surviving spouse and the deceased had less than 5 years’ combined pensionable service accumulated, the person entitled to receive any benefit on the death is entitled to receive an amount equal to the employee contributions.

Division 3
Benefits on Termination
Before Pension Eligibility

Application of Division

66   This Division applies with respect to a person who terminates with pensionable service before being entitled to apply for and receive a pension.

Return of prior service contributions

67(1)  Except where a deferred pension is to be paid under this Division, the amount of any employee contributions referred to in section 29(1) or 30(1) paid to establish any prior service under section 20(1)(d) and any leave without pay or salary and the unsalaried portion of any leave with partial salary in respect of which the participant paid employer contributions pursuant to section 15(3) or pursuant to the former Act in respect of service in 1992 or 1993 shall be paid to, or transferred to a registered retirement savings plan belonging to, the former participant or transferred from the Plan to a registered pension plan operated by the other party to a reciprocal agreement.

(2)  Subdivisions A and B apply to a person only after any applicable payment or transfer required by subsection (1) has been made and after section 20(4) has been applied.

AR 370/93 s67;295/95

Locking in under old reciprocal agreements

68   Nothwithstanding anything in this Division, where any amount that would otherwise be payable to a person or transferable on a non‑locked‑in basis under this Division represents money that has been received on a locked‑in basis under an old reciprocal agreement, that money must nevertheless be transferred from the Plan on a locked‑in basis.

Subdivision A
For Service Before 1994

Termination after 10 years combined pensionable service

69   A person who has accumulated at least 10 years’ combined pensionable service may choose

                                 (a)    to receive an amount equal to the employee contributions, excluding additional contributions with interest,

                              (b.1)    to have an amount equal to the aggregate of the amount specified in clause (a) together with contributions, other than additional contributions, made by the employer in respect of him, with interest, transferred from the Plan to a registered retirement savings plan or a registered pension plan belonging to him,

                                 (c)    subject to sections 71 and 85, to have his pension entitlements transferred from the Plan to a registered pension plan operated by the other party to a reciprocal agreement in the amount required by that other party, not exceeding, however, the amount which, taken together with the amount to be transferred under section 72(c) (excluding any employee contribution excess) is specified in section 84(2)(a), or

                                 (d)    to receive, when he attains the age of 55 years, a normal pension.

Termination before 10 years combined pensionable service

70   A person who has accumulated less than 10 years’ combined pensionable service may choose the benefit specified in section 69(a), (b.1) or (c), plus additional contributions made by that person.

Excess not transferred under reciprocal agreement

71   Where a sum of money is transferred from the Plan under a reciprocal agreement that is less than the amount of the benefit transferable under a reciprocal agreement under section 84(2)(a), the excess is to be

                                 (a)    transferred from the Plan on a locked‑in basis, to the extent that it is locked in, and

                                 (b)    paid to the person, to the extent that it is not.

Subdivision B
For Service After 1993

Termination after 5 years combined pensionable service

72   A person who has accumulated at least 5 years’ combined pensionable service may choose

                                 (a)    whichever of the following involves the greater amount of monetary benefit, that is

                                           (i)    to have an amount equal to the commuted value transferred from the Plan to a locked‑in retirement account and either to receive the employee contribution excess or to have it transferred from the Plan,

                                             or

                                          (ii)    to have transferred from the Plan to a locked‑in retirement account an amount equal to 1.75 times the amount of the employee contributions, other than those contributions required by section 15(3) and the additional contributions, with interest,

                                 (c)    subject to sections 74 and 98, to have his pension entitlements transferred on a locked‑in basis from the Plan to a registered pension plan operated by the other party to a reciprocal agreement in the amount required by that other party, not exceeding, however, the amount which, taken together with the amount to be transferred under section 69(c) or 70 (as it relates to section 69(c)), as the case may be, is specified in section 97(2)(a), or

                                 (d)    to receive

                                           (i)    a pension in the form of a normal pension and in the amount that is equal to a pension under section 47 or 50, as the case may be, having reached the date when he would have been entitled to receive a pension under that section had he continued to be an employee until that time, but taking into account only combined pensionable service and pensionable service, respectively, accumulated at the actual date of termination, and actual highest average salary, and

                                          (ii)    the employee contribution excess.

AR 370/93 s72;149/98

Termination before 5 years combined pensionable service

73   A person who has accumulated less than 5 years’ combined pensionable service may choose

                                 (a)    to receive an amount equal to the employee contributions,

                                 (b)    to have the amount specified in clause (a) transferred from the Plan, or

                                 (c)    subject to sections 74 and 98, to have his pension entitlements transferred from the Plan to a registered pension plan operated by the other party to a reciprocal agreement in the amount required by that other party, not exceeding, however, the amount which, taken together with the amount to be transferred under section 70 (as it relates to section 69(c)), is specified in section 97(2)(a).

Excess not transferred under reciprocal agreement

74   Section 71 applies with the reference in it to section 84(2)(a) being taken as a reference to section 97(2)(a).

Division 4
Cost‑of‑living Increases

Subdivision A
For Service Before 1994

Cost‑of‑living increases

75(1)  Notwithstanding anything else in the Plan, if the cost of living has increased in the 12‑month period ending on October 31 in the calendar year previous to the current calendar year, all amounts payable as pensions in the current calendar year shall be increased by a cost‑of‑living increase calculated in accordance with subsections (3) to (6) or by the higher rate, if any, that the Board establishes under section 76.

(2)  The increases shall also be applied to the periods

                                 (a)    of postponement under section 43, and

                                 (b)    between termination and the commencement of deferred pensions under section 69(d).

(3)  The amount of a cost‑of‑living increase under this section shall be determined using a pension index, calculated in accordance with subsection (4).

(4)  The pension index for each calendar year shall be calculated as

                                 (a)    the quotient obtained by dividing the sum of the consumer price indices for Alberta, as published by Statistics Canada, for each month in the 12‑month period ending on October 31 in the previous year by the sum of the corresponding indices for the 12‑month period immediately preceding that period, adjusted to 3 digits after the decimal point, or

                                 (b)    one, if the quotient so obtained is less than 1.

(5)  Subject to subsection (6), the basic monthly amount of a pension, excluding any additional payment under section 80, in one calendar year shall be increased, if applicable, annually with effect from January 1 of the following calendar year so that the amount payable, to the nearest cent, for a month in that following year is an amount equal to the product obtained by multiplying

                                 (a)    the basic amount that would have been payable for that month if no increase had been made under this section,

                                     by

                                 (b)    1 + .6X,

where X is equal to the pension index (calculated in accordance with subsection (4)) minus 1.

(6)  Where a pension has commenced in the calendar year immediately preceding the effective date of a cost‑of‑living increase, the amount of the increase shall be multiplied by the fraction obtained by dividing the number of complete months in that year during which the pension was paid by 12.

Increase by Board of normal COLA

76(1)  The Board may establish a higher rate of increase for the purposes of section 75(1) and (2), but only if the contribution rates are sufficient to provide for the higher rate.

(2)  Section 75(6) applies with respect to increases under subsection (1).

Subdivision B
For Service After 1993

Cost‑of‑living increases

77   Section 75 applies, with references in it to sections 76, 43, 69(d) and 80 being taken as references to sections 78, 54, 72(d) and 93 respectively.

Increase by Board of normal COLA

78(1)  The Board may establish a higher rate of increase for the purposes of section 77, as it incorporates section 75(1) and (2), but only if

                                 (a)    the Plan meets the minimum funding and solvency requirements set by section 38(2) and (3), and the regulations made with reference to section 38(2), of the Employment Pension Plans Act, and

                                 (b)    the higher rate complies with the tax rules.

(2)  Section 76(2) applies, with the reference in it to section 75(6) being taken as a reference to section 77, as it incorporates that subsection.

Division 5
Miscellaneous

Subdivision A
For Service Before 1994

Interest allowance

79(1)  Where the Plan provides for the allowing of interest, interest shall be

                                 (a)    allowed at the rate of 4% per annum compounded semi‑annually up to commencement, and

                                 (b)    thereafter allowed at the rate, compounded annually, calculated in the manner and applied at the times, provided in subsections (2) to (5).

(2)  Subject to this section, the rate of interest to be allowed for the purposes of subsection (1)(b) is the rate that is calculated on and as of the first day of the fiscal year on the basis of the average of the yields of 5‑year personal fixed term chartered bank deposit rates maintained by Statistics Canada as CANSIM Series B 14045, over the most recent 12‑month period for which the rates are available and, where that rate results in a fraction of 1% that is expressed otherwise than as a multiple of a full 1/10 of 1%, rounded downwards to the next full 1/10 of 1%.

(3)  Interest shall be applied on the first day of each fiscal year with respect to all contributions, with interest accumulated up to the end of the fiscal year immediately preceding the most recently completed fiscal year.

(4)  Interest shall be applied on the first day of each fiscal year to contributions made during the most recently completed fiscal year at 1/2 of the applicable rate provided by subsection (2).

(5)  Where a person becomes entitled to have a benefit, other than a pension, paid to him or transferred, interest shall be applied to the end of the month immediately preceding the date of payment,

                                 (a)    at the rate calculated by dividing 365 into the product of the number of days in the uncompleted fiscal year with respect to which interest is to be paid and the applicable rate provided for by subsection (2) at the end of the immediately preceding fiscal year, and

                                 (b)    to contributions made during the more recent uncompleted fiscal year, at 1/2 of the rate applied under clause (a).

Co-ordination of certain pensions with C.P.P. and O.A.S.

80(1)  Where a person is to receive a pension under section 36(1.1), 41(2) or 69(d) before attaining the age of 65 years, he may choose to increase the pension by an amount equal to the actuarial equivalent of the estimated Canada Pension Plan retirement pension or the Old Age Security benefit or both until he reaches or would, but for his previous death, have reached the age of 65 years, at which time the increased pension, including that amount, shall be reduced by the amount of the previously estimated Canada Pension Plan retirement pension or Old Age Security benefit or both, as the case may be.

(2)  Where a person is to receive a pension under section 41(1) or 59(a) before attaining the age of 65 years, he may choose to increase the pension by an amount equal to the actuarial equivalent of the estimated Old Age Security benefit until he reaches or would, but for his previous death, have reached the age of 65 years, at which time the increased pension, including that amount, shall be reduced by the amount of the previously estimated Old Age Security benefit.

(3)  Notwithstanding subsections (1) and (2), if the basic pension under the Plan ceases before the age of 65 years, payment of the amount of the actuarial equivalent of the previously estimated Canada Pension Plan retirement pension or Old Age Security benefit or both ceases at the same time.

(4)  Notwithstanding subsections (1) and (2), where a person selects a pension in the form specified in section 38(1)(c)(ii) or section 38(1)(d), as it relates to section 38(1)(c)(ii), the amount of the Canada Pension Plan retirement pension or the Old Age Security benefit or both to be received or recovered under those subsections are subject to reduction in the same manner as the basic pension.

(4.1)  Subsection (1) does not apply to a person who selects the combination of pension forms specified in section 32(3).

(7)  Where a basic pension is upgraded under section 42(2) and the person entitled to the pension had chosen to increase it by the amount of the actuarial equivalent of the estimated Canada Pension Plan retirement pension or the Old Age Security benefit or both, payment of the actuarial equivalent or recovery of the previously estimated Canada Pension Plan retirement pension or the Old Age Security benefit or both shall occur as if the basic pension had not been so upgraded.

(8)  In this section, “basic pension” means a pension in the amount computed before any adjustment is made for

                                 (a)    co‑ordination under this section, or

                                 (b)    any cost‑of‑living increase under Division 4 or under the former Act, other than, in the case of a deferred pension under section 69(d) of these plan rules or under section 29(d) of the former Act, any increase for a period prior to its pension commencement.

Pension commencement

81(1)  Where a person becomes entitled to receive a pension under section 36(1) and does not postpone commencement of that pension, the effective date of the commencement of the pension is the day after termination or, if later, the applicable date specified in section 36(1)(c).

(1.1)  Where a person becomes entitled to receive a pension under section 36(1.1) and does not postpone commencement of that pension, the effective date of the commencement of the pension is the day after termination.

(2)  Where a person becomes entitled to receive a pension under section 41, the effective date of the commencement of the pension is the latest of

                                 (a)    the date indicated in the application for the pension,

                                 (b)    the day of receipt of the application by the Minister, and

                                 (c)    the day after the termination.

(3)  Where a person becomes entitled to receive a pension under section 69(d) and does not postpone commencement of that pension, the effective date of the commencement of the pension is the latest of

                                 (a)    the date indicated in the application for the pension,

                                 (b)    the day of receipt of the application by the Minister, and

                                 (c)    the day after the person attains the age of 55 years.

(4)  Where a person postpones commencement of a pension, the effective date of the commencement of the pension is the later of

                                 (a)    the date indicated in the application for the pension, and

                                 (b)    the day of receipt of the application by the Minister.

(5)  Notwithstanding subsections (2) and (3), the Minister may treat the effective date of the commencement of a pension under either of those subsections as being a date that is not more than 6 months prior to the date that would otherwise be the effective date under that subsection and that is not prior to the day after termination.

(6)  The effective date of the commencement of a pension under section 59(a)(i) is the day following the death of the deceased.

Commencement of guaranteed term of years

82   The guaranteed term of a guaranteed term pension is to be taken as commencing on pension commencement.

Requirement of evidence

83(1)  Before any benefit is paid or transferred, there must be provided to the Minister

                                 (a)    where it is necessary to determine in relation to a person the age, spousal or single status, legal change of name, fact of death or facts relative to previous employment, documents evidencing the facts, and

                                 (b)    where a person applies for a pension under section 41,

                                           (i)    a medical statement from a physician outlining the findings of a medical examination and assessing the degree of the person’s disability or mental or physical impairment, and

                                          (ii)    any other documents evidencing that incapacity that the Minister specifies.

(2)  Without limiting the application of subsection (4), for the purposes of determining whether a person who has been granted a pension under section 41 is to continue to receive the same amount of pension or not, the Minister may require that person

                                 (a)    to undergo the special medical examinations,

                                 (b)    to supply the reports, and

                                 (c)    to supply the statements of his occupation and earnings for any period,

that the Minister specifies.

(3)  An employer shall submit to the Minister the evidence required by the Minister in respect of a participant who applies for a pension under section 41.

(4)  For the purposes of determining whether a person who has been granted a pension is or is not entitled to continue to receive the same amount of pension or any pension at all, the Minister may require that person to supply any information that the Minister considers relevant to determining that entitlement.

Transfer of pensions under reciprocal agreements

84(1)  The Minister may enter into a reciprocal or any other agreement with any university, college, government, local authority within the meaning of the Local Authorities Pension Plan or other public body, or any private body, any of whose workers is subject to a pension plan, for the purposes of enabling the transfer of pension entitlements between the Plan and any such plan.

(2)  A reciprocal agreement entered into, made or amended after commencement must be consistent with the Plan and provide

                                 (a)    for pension entitlements under the Plan, based on all pensionable service, whether accumulated before or after January 1, 1992, to be transferred from the Plan on a locked‑in basis only in an amount that is not greater than the greater of

                                           (i)    the commuted value, based on all such service and determined as of the date when the application for the transfer is received by the Minister, and

                                          (ii)    an amount equal to the combined aggregate amounts specified in sections 69(b.1) and 72(a) or section 70, as it relates to section 69(b.1) and section 73(a), as the case may be, and the amount (based on all such service) transferable under section 67(1),

                                 (b)    that only persons who were participants at or after commencement are entitled to transfer pension entitlements from the Plan,

                                 (d)    for service that is eligible to be recognized as pensionable service under the Plan to be recognized only on an actuarial reserve basis,

                                 (e)    where the amount transferred into the Plan is less than the amount required by applying clause (d), for the participant to be able to

                                           (i)    prorate the service, or

                                          (ii)    both

                                                 (A)    prorate the service, and

                                                  (B)    subject to meeting the requirements of section 22, acquire as pensionable service the service not recognized as pensionable service on an actuarial reserve basis,

                                     and

                                  (f)    that money that is locked in under the transferring plan will continue to be locked in under the transferee plan even if it would not be locked in under the transferee plan but for this requirement.

(3)  The Minister shall ensure that no reciprocal agreements that were in force immediately before commencement remain or are in force more than one year after commencement unless they comply with subsection (2).

AR 370/93 84;149/98

Prohibition against certain reciprocal transfers of service

85   A person who ceases to be a participant and immediately becomes a participant of and within the meaning of the related plan under circumstances whereby the pensionable service will become combined pensionable service in the related plan is not entitled to have any pensionable service transferred to the related plan under a reciprocal agreement.

Beneficiaries

86(1)  Where a person designates a person to receive a benefit payable on his death, whether beneficially or in a representative capacity, or revokes a designation so made, the designation or revocation may be filed with the Minister.

(2)  Where a person designates his estate as being entitled to receive a benefit payable on his death, or makes a designation using words indicative of his estate or of the representative capacity of his personal representative, he shall be deemed to have designated the personal representative of his estate in his representative capacity.

(3)  Where

                                 (a)    at the date of the death of a person on whose death a benefit is payable, there is no valid designation by him filed with the Minister, or

                                 (b)    after his death but before any payment is made under section 12(2) of the Regulations, there is filed with the Minister a valid revocation by him of a designation filed with the Minister

and no valid designation is filed with the Minister before any such payment is made, the person entitled to receive any benefit payable on his death is the deceased’s spouse, if he is survived by a spouse, or the personal representative of the deceased’s estate, if there is no surviving spouse.

(4)  The right of any person under this section to a benefit is subject to any rights given by Subdivision A of Division 1 or 2 of this Part to any other person.

Method of payment of pensions

87(1)  A pension shall be paid on a monthly basis in an amount equal to 1/12 of the annual amount of the pension.

(2)  If pension commencement occurs after the first day of a month, the amount payable in respect of the remaining days in the month is as follows:

                                                                          number of days remaining
annual amount of pension              X                       in the month           
                                                                                                 365                 

(3)  Subject to subsection (4), where a person in receipt of a pension dies, the pension is payable to the person for the full month in which the death occurred.

(4)  Subsection (3) does not have the effect of extending the term of any guaranteed term pension.

(5)  The reduction of a pension payable in the form specified in section 38(1)(c)(ii) or in section 38(1)(d), as it relates to section 38(1)(c)(ii) on the first death is to be taken as occurring with effect from the beginning of the month following that in which the death occurred.

Idem - conversion following death

88(1)  Where a pensioner who has chosen a guaranteed term pension dies before the expiry of the guaranteed term and the person entitled to the remainder of the pension payments requests the Minister in writing that those payments be converted to a lump sum payment, the person so entitled shall instead be paid the present value of the remaining pension payments.

(2)  Subsection (1) does not apply if the person entitled is the surviving spouse unless the Minister grants the request for the conversion.

(3)  Where a person is to be paid the present value under this section and there are pension payments outstanding after the date of death and before the payment of the present value, the outstanding payments are to be made first and the remaining payments are to be converted to a lump sum.

Suspension of pensions on re‑employment

89   Section 102, so far as applicable, applies.

Continuation of existing pensions and pension rights

91(1)  A person who was in receipt of or entitled to a benefit immediately before commencement continues, subject to these plan rules, to be entitled to that benefit and in the same form that applied on that date and the same survivorship rights, if any, that applied on that date continue to apply thereafter.

(2)  A person who before commencement had chosen to receive a deferred pension under section 29(d) of the former Act and, immediately before commencement, had not yet commenced to receive that pension continues to be entitled to receive the same pension, with the same rights appertaining to himself and to other persons flowing through him, that would have applied had the former Act, as it was on that date, still been in force, except that the options as to the form of pension to be taken are to be those under these plan rules rather than those under the former Act.

Subdivision B
For Service After 1993

Interest allowance

92   Where the Plan provides for the allowing of interest, interest shall be allowed at the rate, compounded annually, calculated in the manner and applied at the times, provided in section 79(2) to (5).

Co‑ordination of certain pensions with C.P.P. and O.A.S.

93(1)  Where a person is to receive a pension under section 47(1), 50, 52(2) or 72(d) before attaining the age of 65 years, section 80(1) applies.

(2)  Where a person is to receive a pension under section 52(1) or 64(1)(a)(i) before attaining the age of 65 years, section 80(2) applies.

(3)  Section 80(3) applies.

(4)  Notwithstanding subsections (1) and (2), where a person selects a pension in the form provided for in section 49(1), so far as it incorporates section 38(1)(c)(ii) or section 38(1)(d), as it relates to section 38(1)(c)(ii), section 80(4) applies.

(4.1)  Section 80(4.1) applies.

(7)  Where a basic pension is upgraded under section 53(2), section 80(7), if applicable, applies.

(8)  Section 80(8) applies, with the reference in it to section 69(d) being taken as a reference to section 72(d) and the reference to section 29(d) of the former Act being taken as a reference to section 30.2(d) of it.

Pension commencement

94(1)  Where a person becomes entitled to receive a pension under section 47(1) and does not postpone commencement of that pension, the effective date of the commencement of the pension is the day after termination.

(2)  Where a person becomes entitled to receive a pension under section 50 or 52, section 81(2) applies.

(3)  Where a person becomes entitled to receive a pension under section 72(d) and does not postpone commencement of that pension, the effective date of the commencement of the pension is the latest of

                                 (a)    the date indicated in the application for the pension,

                                 (b)    the day of receipt of the application by the Minister, and

                                 (c)    the day after the person reaches the date referred to in section 72(d).

(4)  Section 81(4) applies.

(5)  Section 81(5) applies.

(6)  The effective date of the commencement of a pension under section 64(1)(a)(i) is the day following the death of the deceased.

Commencement of guaranteed term of years

95   Section 82 applies.

Requirement of evidence

96   Section 83 applies, with references in it to section 41 being taken as references to section 52.

Transfer of pensions under reciprocal agreements

97(1)  Section 84(1) applies.

(2)  A reciprocal agreement entered into, made or amended after commencement must be consistent with the Plan and provide

                                 (a)    for the transfer of the pension entitlements covered by section 84(2)(a) (based on all pensionable service, whenever accumulated), subject to the maximum of the aggregate of the maximum allowed by section 84(2)(a) and in addition and if applicable, in the case of a person falling within section 72(a), the employee contribution excess determined as of the date when the application for the transfer is received by the Minister, and

                                 (b)    the matters specified in section 84(2)(b), (d), (e) and (f).

(3)  Section 84(3) applies.

AR 370/93 s97;149/98

Prohibition against certain reciprocal transfers of service

98   Section 85 applies.

Beneficiaries

99   Section 86 applies, with the reference in subsection (4) of it to Subdivision A being taken as a reference to Subdivision B.

Method of payment of pensions

100   Section 87 applies, with the references in subsection (5) of it to section 38(1)(c)(ii) and (d) being taken as references to section 49(1) as it incorporates those enactments.

Idem - conversion following death

101   Section 88 applies.

Suspension of pensions on re-employment

102(1)  Where a person who is receiving a pension before reaching the age of 65 years in respect of his own pensionable service becomes engaged to work for an employer or for an employer within the meaning of the related plan and his hours of work are more than 1/2 of what those hours would be if he were employed on a full‑time basis under this Plan or under the related plan, as the case may be, his pension is suspended.

(2)  If the person is making current service contributions under this Plan in respect of his subsequent work and elects to repay the amounts he was paid while in receipt of a pension and, if applicable, any pension under the related plan, based on all service whether accumulated before or after commencement, together with interest on those amounts from the date of his last becoming a participant, then his pensionable service and combined pensionable service in the related plan, respectively, before his last becoming a participant and his subsequent pensionable service shall be taken into account, as applicable, in determining his entitlements in relation to a pension and in calculating his pension on his again terminating, but if the person elects not to repay those amounts, he is entitled, on his again terminating, to an additional benefit based on his pensionable service subsequent to his latest work engagement.

(3)  If the person is making current service contributions under and within the meaning of the related plan in respect of his subsequent work and elects to repay the amounts he was paid while in receipt of a pension and, if applicable, any pension under the related plan, based on all service whether accumulated before or after commencement, together with interest on those amounts from the date of his last becoming a participant of the related plan, then his pensionable service and combined pensionable service in the related plan, respectively, before his last becoming a participant of the related plan and his subsequent combined pensionable service in the related plan shall be taken into account, as applicable, in determining his entitlements in relation to a pension and in calculating his pension on his again terminating.

(4)  This section does not apply to a person after the end of the year in which he attained the age of 71 years.

(5)  A person is deemed, for the purposes of this section, to reach the age of 65 years

                                 (a)    on June 30 immediately following attainment of the age of 65 years in the case of persons whose appointment date was after June 30, 1966, or

                                 (b)    on August 31 immediately following attainment of that age in the case of persons whose appointment date was before July 1, 1966.

Part 6
Miscellaneous

Interest chargeable

105(1)  Where the Plan provides for the charging of interest, interest shall be charged at the rate of 4% per annum compounded semi‑annually up to commencement.

(2)  Where a provision of these plan rules provides for the charging of interest after commencement and does not provide for a specific rate, interest shall be charged at the rate that is calculated on and as of the first day of the fiscal year on the basis of the average of the yields of 5‑year personal fixed term chartered bank deposit rates maintained by Statistics Canada as CANSIM Series B 14045, over the most recent 12‑month period for which the rates are available and, where that rate results in a fraction of 1% that is expressed otherwise than as a multiple of a full 1/10 of 1%, rounded downwards to the next full 1/10 of 1%.

(3)  Where a provision of these plan rules provides for the charging of interest at the financing rate, interest shall be charged at the rate that is equal to the nominal interest rate per annum, compounded annually, used in the calculation of actuarial reserve amounts.

AR 370/93 s105;258/98

Advance against pension

106   Where there is a delay in processing a pension beyond 30 days from pension commencement, the Provincial Treasurer may advance money from the plan fund to the pensioner against the pension.

Actuarial formulas

107(1)  The actuarial formulas to be used for the purposes of the Plan or for particular provisions of the Plan are to be certified by an actuary and approved in writing by the Minister for the purposes of the Plan.

(2)  The actuarial formulas are exempt from the application of the Regulations Act.

Exercise of benefit choice

108(1)  A person wishing to exercise a choice in relation to a benefit must do so by giving written notice to the Minister indicating the choice.

(2)  A choice made, including a choice deemed to be made, in relation to a benefit is irrevocable when, and is not irrevocable until, the benefit is received or commences to be paid.

Prohibition against assignment, etc.

109(1)  A person may not assign, charge, anticipate, give as security or surrender his interest in a benefit or any of his rights under the Plan.

(2)  For the purposes of subsection (1),

                                 (a)    assignment does not include

                                           (i)    an assignment under a matrimonial property order, or

                                          (ii)    an assignment by the legal representative of a deceased individual on the distribution of the individual’s estate,

                                     and

                                 (b)    surrender does not include a reduction in benefits to avoid the revocation of the Plan’s registration.

Overpayments and deficiencies

110   Any overpayment of benefit paid or underpayment of contribution payable is recoverable by the Minister, with interest, as a debt due to the Plan.

Return of money

111(1)  If the Minister finds that a person paid a contribution that was not, or that was in excess of what was, payable, the Provincial Treasurer shall repay from the plan fund the contribution or the excess, with interest.

(2)  The Provincial Treasurer shall return any contribution to the person who made it where returning it is necessary to ensure compliance with the tax rules.

Retentions for debt

112(1)  The Provincial Treasurer may withhold from any benefit payable a sum sufficient to meet any amount by which the person entitled to the benefit is indebted to the Plan.

(2)  The Provincial Treasurer shall apply any money withheld under this section in satisfaction of the debt to the Plan.

Part 7
Transitional and Commencement Provisions

113   Repealed AR 175/95 s5.

Reduction of pension for predecessor plan benefits

113.1(1)  Notwithstanding Part 5, where a period was recognized as pensionable service for pension benefits purposes under the Retirement System or the Lethbridge Plan and that service is counted as pensionable service under this Plan, the pension payable under this Plan shall be reduced, according to the formula and in the amount determined by the Minister, by the amount of any pension benefits payable under the Retirement System or the Lethbridge Plan.

(2)  Benefits arising under the Universities Academic Pension Act (repealed in 1985) from a waiver benefit under a disability plan may be deducted, according to the formula and in the amount determined by the Minister, from a pension payable under this Plan.

(3)  Pension payments being made under Part I or annuity payments being made under Parts II, III and V of the University of Alberta Plan as at June 30, 1978 shall be deemed to be pensions payable under the Plan and are payable in accordance with the terms of the type of pension or annuity chosen at the time the pension or annuity payments commenced under the University of Alberta Plan.

(4)  Notwithstanding subsection (3), persons in receipt of a pension pursuant to section 38(3) of the Universities Academic Pension Act (repealed in 1985) immediately before the commencement of this section shall continue to receive that pension under the Plan.

(5)  Division 4 of Part 5 applies to pensions and annuities payable under this section.

Transitional - prior service provisions

114(1)  Notwithstanding anything in Part 3, a person is regarded as having made the arrangements to purchase prior service under and within the meaning of the former Act if he made an application pursuant to section 7 of the Universities Academic Pension Plan Regulation (Alta. Reg. 315/85) before commencement or, in the case of leave without pay that ended at any time within the 7 months prior to commencement, within 7 months of the end of that leave period, and he commences to comply with section 8 and, if applicable, section 9 of that Regulation expeditiously after commencement or the end that leave, as the case may be, as if those provisions were still in force.

(2)  Where a person, immediately before the commencement of section 14, was performing service in the form of leave without pay that continued as leave without salary after that commencement, that person remains entitled to purchase that service as prior service under and within the meaning of the former Act until 7 months after the end of the leave period and, if he does so, that person and, if applicable, the employer continue to be liable to make contributions in respect of that leave on the same basis, including that rate of interest, that applied immediately before that commencement, as if the former Act were still in force.

(3)  Where a person, immediately before the commencement of section 14, was performing service in the form of leave with partial pay or educational leave that continued as leave with partial salary or educational leave after that commencement, that person remains entitled to purchase that service and he and, if applicable, the employer continue to be liable to make contributions in respect of that leave on the same basis, including the rate of interest, that applied immediately before that commencement, as if the former Act were still in force.

(4)  Section 26 applies where subsection (1) or (2), or, to the extent that it deals with prior service within the meaning of the former Act, subsection (3), is met.

Transitional ‑ spousal protection

115(1)  Section 37(3)(a) is to be read as if “or an effective statutory declaration by that person made under section 24 of the former Act before its repeal” were added at the end of that clause, and section 48(3) is deemed to read accordingly.

(2)  Without affecting the application of section 37(4) or section 48(4), as it incorporates section 37(4), subsection (1) ceases to have any force 90 days after commencement.


Transitional - suspension of pension

116   Sections 89 and 102 apply, with effect from commencement, where a person’s work engagement commenced before commencement and continued after commencement.

Commencement

117(1)  This Regulation comes into force on January 1, 1994.

(2)  Sections 75 and 77 apply initially with effect from January 1, 1994 as they relate to increases in the cost of living between November 1, 1992 and October 31, 1993.

Schedule   

Form 1

Sections 37(3)(a) and 48(3)

PENSION WAIVER OF SPOUSE
AS AT PENSION COMMENCEMENT

STATUTORY DECLARATION

CANADA                    )                 IN THE MATTER OF A SPOUSAL
FOR PROVINCE          )                      WAIVER OF BENEFITS UNDER
OF ALBERTA             )                    THE UNIVERSITIES ACADEMIC
TO WIT                        )                                                  PENSION PLAN

                                  NOTE:    If this declaration is signed before pension commencement, it has no effect until then. It should reflect circumstances at pension commencement.  Therefore, if stated circumstances change between now and pension commencement, you should notify the Minister.  The form is dealing with the situation as at pension commencement, despite the fact that the declaration may be signed before or after pension commencement.  It may not be signed more than 90 days before pension commencement in any case.

I,                (Full Name of Spouse)               , of the (Municipal Status) of (Municipality) in (Province/Territory/State/ Country (if other than Canada)) solemnly declare as follows:

1.        As of (Date of Pension Commencement) I am the spouse (as described below) of  (Name of Prospective Pensioner)  (the pensioner), a retiring member of the Universities Academic Pension Plan (the Plan).

2.        Being the pensioners spouse means that I am of the opposite sex to that of the pensioner and that as of pension commencement I meet one of the following sets of conditions:

                                          (a)    I am married to and not judicially or otherwise separated from the pensioner;

                                          (b)    I am married to and judicially or otherwise separated from the pensioner but wholly or substantially dependent on the pensioner;

                                          (c)    there is no one who falls within paragraph (a) or (b) above, and

                                                    (i)    I have lived with the pensioner for the 5 years immediately before pension commencement and throughout the 5‑year period I have been represented by the pensioner in our community as being in a relationship with the pensioner similar to that of a married couple, or

                                                   (ii)    I have lived with the pensioner for the 2 years immediately before pension commencement, there is a child born of our relationship and throughout the 2‑year period I have been represented by the pensioner in our community as being in a relationship with the pensioner similar to that of a married couple;

                                          (d)    there is no one who falls within paragraph (a), (b) or (c) above, and I am married to but separated from the pensioner and not wholly or substantially dependent on the pensioner.

3.        I understand that if in fact I am the pensioners spouse at pension commencement, the Plan requires that the pensioner take a form of pension which, after the death of either of us, will continue to be paid to the survivor for life in an amount that is at least 2/3 of the amount that would have been payable to the pensioner had we both continued to live.

4.        I also understand that if I sign this waiver form and it is filed with the Minister I will have given up my rights to the survivor benefit described above.  I further understand that signing this waiver means that the pensioner may choose a pension that provides me with a lower survivor pension benefit than described above or no survivor pension benefit at all.

5.        Understanding everything described above, I nevertheless waive my rights.

6.        I have read this form and understand it.

7.        The facts stated were true as at pension commencement (if that date has passed) or will truly reflect circumstances at pension commencement to the best of my knowledge and belief (if that date has not yet arrived).

8.        I have reviewed information on all the pension options available to the pensioner, including those that would give me a survivor pension.

9.        I am signing this form of my own free will and not under any form of pressure.

10.      The pensioner is not present while I am signing this form.

To waive my rights described above, I sign this waiver form.

And I make this solemn declaration conscientiously believing it to be true and knowing that it is of the same force and effect as if made under oath.

DECLARED before me                 )
at the        of                                   )     (Signature of    
in
          this                                    )              Spouse)      
day of          , 20                             )

                                          
A Commissioner for Oaths in
and for the Province/Territory
of
                                         

FORM 2
Sections 37(3)(b) and 48(3)

EXCLUSION OF LONG‑SEPARATED SPOUSE
FROM PENSION BENEFITS

STATUTORY DECLARATION

CANADA                )            IN THE MATTER OF THE EXCLUSION
FOR PROVINCE      )           OF LONG‑SEPARATED SPOUSE FROM
OF ALBERTA         )            BENEFITS UNDER THE UNIVERSITIES
TO WIT                    )                               ACADEMIC PENSION PLAN

                                  NOTE:    If this declaration is signed before pension commencement, it has no effect until then.  It should reflect circumstances at pension commencement.  Therefore, if stated circumstances change between now and pension commencement, you should notify the Minister.  The form is dealing with the situation as at pension commencement, despite the fact that the declaration may be signed before or after pension commencement.  It may not be signed more than 90 days before pension commencement in any case.

I,        (Full Name of Pensioner)        , of the (Municipal Status) of (Municipality) in (Province/Territory/State/ Country (if other than Canada)) solemnly declare as follows:

1.        I am a retiring member of the Universities Academic Pension Plan (the Plan), and as of (Date of Pension Commencement), I am married to but separated from    (Full Name of Separated Spouse)    and have been separated from him or her for at least the 3 years immediately before pension commencement and he or she is not wholly or substantially dependent on me, and

                                          (a)    there is no person of the opposite sex with whom I have lived for the 5 years immediately before pension commencement and who I have represented throughout that 5‑year period in my community as being in a relationship with me similar to that of a married couple, and

                                          (b)    there is no person of the opposite sex with whom I have had a child and have lived for the 2 years immediately before pension commencement and who I have represented throughout that 2‑year period in my community as being in a relationship with me similar to that of a married couple, and

                                          (c)    I have not received and am not aware of any matrimonial property order or similar order of any court affecting the payment of my pension to my separated spouse, whether filed under the Plan or not, and I am not aware of the commencement of any proceedings to obtain any such order and as far as I know, my separated spouse has no intention of claiming any interest in my pension.

2.        I understand that the Plan requires that I take my pension in a form which, in the event of my death, provides my spouse with a pension for the rest of his or her lifetime.  However, I understand that if I sign this declaration, I am not required to provide a survivorship pension benefit for my separated spouse and am free to choose any form of pension available to me under the Plan and will be excluding that spouse from receiving that benefit.

3.        I have read this form and understand it.

4.        The facts stated were true as at pension commencement (if that date has passed) or will truly reflect circumstances at pension commencement to the best of my knowledge and belief (if that date has not yet arrived).

And I make this solemn declaration conscientiously believing it to be true and knowing that it is of the same force and effect as if made under oath.

DECLARED before me                 )
at the            of                               )         (Signature of    
in
           this                                   )                 Pensioner)                 
day of          , 20                             )

                                          
A Commissioner for Oaths in
and for the Province/Territory
of
                                              

AR 370/93 Sched.;149/98