Provincial Judges and Masters in Chambers Registered and Unregistered Pension Plans, Alta. Reg. 196/2001
| Citation: | Provincial Judges and Masters in Chambers Registered and Unregistered Pension Plans, Alta. Reg. 196/2001 | |
| Enabling Statutes: | 3 Statutes | |
| URL: | http://www.canlii.org/ab/laws/regu/2001r.196/20050318/whole.html | |
| Version downloaded by CanLII on 2005-03-18 | ||
Warning: This document predates the last update of the collection. It might have been modified or omitted since this last update.
Copyright of the Alberta Statutes and Regulations, whether in print or electronic form is
held by the Province of Alberta. No person may download or reproduce copies of the
legislation for any purpose other than personal use without the consent of the Alberta
Queen's Printer.This consolidation has no legislative sanction and has been produced solely for the
convenience of research. The official bound Statutes and Regulations must be consulted
for all purposes of interpreting and applying the law.This consolidation may not contain maps, charts and graphs contained in the printed version.
(Consolidated up to 97/2002)
ALBERTA REGULATION 196/2001
Provincial Court Act
Court of Queen's Bench Act
Interpretation Act
PROVINCIAL JUDGES AND MASTERS IN CHAMBERS
REGISTERED AND UNREGISTERED PENSION PLANS
Table of Contents
Preamble
General Provisions
1 Division of Regulation
2 Interpretation
3 Transfer of assets held under temporary arrangements
4 Prevalence over repealed Regulations
5 Collection and disclosure of information
6 Repeals
7 Coming into force
Schedule 1
Provincial Judges and Masters in Chambers
(Registered) Pension Plan
1 Interpretation of Schedule 1
2 The Plan
Part 1
Administration
3 Administration of the Plan
4 Fiscal year
5 Report to the Legislative Assembly
Part 2
Participation
6 The participants
Part 3
Funding
7 Registered pension plan fund
8 Actuarial valuation report
9 Fiduciary relationship and use of surplus
10 Contributions and accretion
11 Participant contributions
12 Government contributions
Part 4
Pensionable Service
13 Computation of pensionable service
Part 5
Benefits
14 Interpretation and application of Subdivisions A
15 Interpretation and application of Subdivisions B
16 Limitation of benefits where obtainable under
Subdivisions A and B
17 Vesting based on all service
Division 1
Retirement Benefits
Subdivision A
For Service Before 1992
18 Limitation of benefits to meet tax rules
19 Normal pension based on age and service
20 Pension partner protection
21 Alternative forms of pension
22 Disability pensions
23 Disability pension adjustments
24 Postponement of pension
25 Failure to select pension
Subdivision B
For Service After 1991
26 Tax rule limitations on benefits
27 Normal pension based on age and service
28 Pension partner protection
29 Alternative forms of pension
30 Pension on early retirement
31 Disability pensions
32 Disability pension adjustments
33 Postponement of pension
34 Failure to select pension
Division 2
Death Benefits
35 Application of Division
Subdivision A
For Service Before 1992
36 Pension partner's benefit on death before pension commencement
37 Benefits to other beneficiaries
Subdivision B
For Service After 1991
38 Pension partner's benefit on death before pension commencement
39 Benefits to other beneficiaries
Division 3
Benefits on Termination
Before Pension Eligibility
Subdivision A
For Service Before 1992
40 Vested participants under 55
Subdivision B
For Service After 1991
41 Vested participants under 55
42 Non-vested participants
Division 4
Miscellaneous Provisions on Benefits
43 Cost-of-living increases
44 Interest allowance
45 Pension commencement
46 Commencement of guaranteed term of years
47 Suspension of pension on employment
48 Suspension of pension on reappointment
49 Beneficiaries
50 Method of payment of pensions
51 Idem - conversion following death
52 Continuation of existing pensions and pension rights
Part 6
Miscellaneous
53 Interest chargeable
54 Advance against pension
55 Actuarial formulas
56 Exercise of benefit choice
57 Prohibition against assignment, etc.
58 Matrimonial property orders
59 Liability of benefits to legal process
60 Liability of Government and prohibition against
extra-legislative benefits or remedies
61 Rights and obligations under former Regulation
62 Overpayments and deficiencies
63 Return of money
64 Retentions for debt
65 Requirement of evidence
66 Appeals
67 Termination of the Plan, and surplus on wind-up
68 Transitional - interest rates - 1998
69 Transitional - actuarial tables
70 Transitional - pre-April 1, 1998 service purchases
71.1 Transitional - election for certain judges
71.2 Transitional - interest relief for non-electing judges
Subschedule
Forms
Schedule 2
Provincial Judges and Masters in
Chambers (Unregistered) Pension Plan
1 Interpretation of Schedule 2
2 Establishment of the Plan
Part 1
Administration
3 Administration of the Plan
4 Fiscal year
5 Report to the Legislative Assembly
Part 2
Participation
6 The participants
Part 3
Funding
7 RCA fund
8 Actuarial valuation report
9 Payment of benefits and costs
10 Contributions and RCA taxes
11 Participant contributions
12 Government contributions
Part 4
Pensionable Service
13 Computation of pensionable service
Part 5
Benefits
15 Interpretation and application of Part 5
16 Limitation of benefits
16.1 Linking of benefit choices to those made under Registered Plan
17.1 Reduction for Registered Plan benefits
Division 1
Retirement Benefits
27 Amount and form of pension
28 Spousal protection
29 Alternative forms of pension
31 Disability pensions
32 Disability pension adjustments
33 Postponement of pension
34 Failure to select pension
Division 2
Death Benefits
35 Application of Division
36 Pension partner's benefit for pre-1992 service
37 Benefits to other beneficiaries for pre-1992 service
38 Pension partner's benefit on death before pension commencement
39 Benefits to other beneficiaries
Division 3
Benefits on Termination
Before Pension Eligibility
41 Vested participants under 55
42 Non-vested participants
Division 4
Miscellaneous Provisions on Benefits
43 Cost-of-living increases
44 Interest allowance
45 Pension commencement
46 Commencement of guaranteed term of years
47 Suspension of pension on employment
48 Suspension of pension on reappointment
49 Beneficiaries
50 Method of payment of pensions
51 Idem - conversion following death
Part 6
Miscellaneous
53 Interest chargeable
54 Advance against pension
55 Actuarial formulas
56 Exercise of benefit choice
57 Prohibition against assignment, etc.
58 Matrimonial property orders
59 Liability of benefits to legal process
60 Liability of Government and prohibition
against extra-legislative benefits or remedies
62 Overpayments and deficiencies
63 Return of money
64 Retentions for debt
65 Requirement of evidence
66 Appeals
67 Termination of the Plan, and surplus on wind-up
68 Transitional - interest rates - 1998
71.1 Transitional - election for certain judges
71.2 Transitional - interest relief for non-electing judges
72 Recalculation of past benefits
73 Forms
Preamble
WHEREAS the Supreme Court of Canada recently decided certain
questions on the subject-matters of benefits payable to provincial
judges and judicial independence; and
WHEREAS the 1998 and 2000 Judicial Compensation
Commissions have made recommendations respecting those
benefits, including specifically pensions and other retirement
benefits, and also those for masters in chambers; and
WHEREAS it is the intent of this Regulation generally to put into
effect those recommendations, so far as they relate to pensions and
other retirement benefits, and to bring the legislation into line with
current income tax rules (so far as applicable) and, as to structure
and draftsmanship, other public sector pension legislation;
THEREFORE the Lieutenant Governor in Council enacts as
follows:
General Provisions
Division of Regulation
1 Apart from the Preamble and sections 1 to 7, this Regulation is
divided into
(a) Schedule 1, containing the Provincial Judges and Masters
in Chambers (Registered) Pension Plan continued by that
Schedule, and related provisions, and
(b) Schedule 2, containing the Provincial Judges and Masters
in Chambers (Unregistered) Pension Plan established by
that Schedule, and related provisions.
Interpretation
2 Expressions that are used in sections 1 to 7 and defined in
Schedules 1 and 2 have the corresponding appropriate meanings
given by those Schedules collectively.
Transfer of assets held under temporary arrangements
3 The Minister of Finance shall, as soon as practicable, transfer
all the assets held in the Consolidated Cash Investment Trust Fund
account under section 7 of the Provincial Judges and Masters in
Chambers (Temporary Pension Arrangements) Regulation, 1998
(AR 177/98),
(a) to the extent that they consist of or derive from
contributions which, by virtue of Schedule 1, were liable
to be made to the pension plan continued by Schedule 1,
to the pension fund continued by section 7(1) of Schedule
1, and
(b) to the extent that they consist of or derive from
contributions which, by virtue of Schedule 2, were liable
to be made to the plan established by Schedule 2, to the
fund established by section 7(1) of Schedule 2,
and, notwithstanding the repeal of that Regulation by section 6(2), that
account is to continue in force, so far as necessary but without any
further addition of contributions, until that transfer is made.
Prevalence over repealed Regulations
4 Notwithstanding anything in section 35 of the Interpretation
Act, to the extent that this Regulation and the Regulations repealed
by section 6(1) and (2) are inconsistent with reference to anything
occurring before the making of this Regulation, this Regulation
prevails over those repealed ones.
AR 196/2001 s4;251/2001
Collection and disclosure of information
5(1) In this section, "judicial service information" means personal
information within the meaning of the Freedom of Information and
Protection of Privacy Act that
(a) relates to pensions and other benefits or to participants'
and former participants' service, and
(b) has a reasonable and direct connection to the
administration of pensions and other benefits.
(2) The Minister is authorized to collect judicial service
information from, and to disclose it to,
(a) the specific participant or former participant to whom the
information relates,
(b) an appeal board established under Schedule 1 or 2, where
the information relates to the appellant or respondent, and
(c) the Minister of Justice and Attorney General.
(3) The Minister of Justice and Attorney General is authorized to
collect judicial service information from, and to disclose it to,
(a) a person or board referred to in subsection (2)(a) or (b),
and
(b) the Minister.
(4) The Minister may require the Minister of Justice and Attorney
General to provide to the Minister, within the time specified by the
Minister, information that is required by the Minister to enable
him or her to fulfill his or her functions under this Regulation.
Repeals
6(1) The Provincial Judges and Masters in Chambers Pension
Plan Regulation (AR 265/88) is repealed.
(2) The Provincial Judges and Masters in Chambers (Temporary
Pension Arrangements) Regulation, 1998 (AR 177/98) is repealed.
(3) Sections 71 of Schedules 1 and 2 to this Regulation are
repealed.
Coming into force
7 This Regulation, except to the extent that another
commencement date is specifically stated and except
(a) sections 3 and 6(2) and (3),
(b) section 6(1), to the extent that it repeals section 1(1)(q) of,
and the Schedule to, the Regulation repealed by it,
(c) in Schedule 1,
(i) sections 1(y), 28(3)(b) and (6), section 20(3), to the
extent that it incorporates section 28(3)(b), and
section 20(6), and
(ii) the Subschedule,
and
(d) in Schedule 2, section 7, section 28, to the extent that it
takes into account section 28(3)(b) of Schedule 1, and
section 72,
is deemed to have come into force on April 1, 1998.
Schedule 1
Provincial Judges and Masters in
Chambers (Registered) Pension Plan
Interpretation of Schedule 1
1 In this Schedule,
(a) "actuarial equivalent" means the equivalent in actuarial
present value, calculated in accordance with demographic
and economic factors that are recommended by an actuary
and approved by the Minister;
(b) "actuary" means a Fellow of the Canadian Institute of
Actuaries;
(c) "benefit" means a retirement benefit, a death benefit or a
benefit on termination before pension eligibility, under
Part 5;
(d) "capped salary" means salary that is or was compensation
within the meaning of the tax rules, subject however to
such limitation as is or was necessary to ensure that the
benefit accrual under the tax rules for the taxation year
does not or did not exceed the defined benefit limit fixed
by the tax rules for that year;
(e) "contributions" means contributions under the Plan;
(f) "former Regulation" means the Provincial Judges and
Masters in Chambers Pension Plan Regulation (AR
265/88) (repealed);
(g) "judge" means
(i) a judge of the Provincial Court appointed under the
Provincial Court Act and includes a Chief Judge,
Deputy Chief Judge and an Assistant Chief Judge, or
(ii) a master,
but does not include a supernumerary judge of the
Provincial Court or a part-time master;
(h) "judicial service" means periods of judicial service as, or
otherwise occupying the position of, a judge;
(i) "latest pension accrual date" means the last date as of
which the tax rules allow a participant to accrue
pensionable service;
(j) "leave without salary" means a period during which a
participant is or was, with due authorization, on leave
from his or her regular duties as a judge and is receiving
no remuneration or remuneration that is less than his or
her regular remuneration, and includes any period
recognized as leave without pay under the former
Regulation, but does not include a period during which he
or she is or was on LTDI;
(k) "master" means a master in chambers appointed under the
Court of Queen's Bench Act;
(l) "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;
(m) "maximum benefit accrual date" means, in respect of a
participant, the date on which the 70% benefit accrual
percentage referred to in section 11(3)(a) is reached;
(n) "Minister" means the member of the Executive Council
responsible for the administration of the Management
Employees Pension Plan;
(o) "on LTDI" means, in relation to a judge or former judge,
in receipt of money provided to a participant under and
within the meaning of the Long Term Disability Income
Continuance Plan established by Schedule 2 to the
Provincial Court Judges and Masters in Chambers
Compensation Regulation (AR 176/98), and includes his
or her being in receipt of benefits under the Government's
Long Term Disability Income Continuance Plan for
management employees before the first-mentioned Plan
came into effect;
(p) "participant" means a person who is a participant of the
Plan by virtue of section 6;
(q) "participant current service contributions" means a
participant's contributions under section 11(1);
(r) "pension" means a pension under the Plan, and
"pensioner" means a person in receipt of such a pension
and includes a prospective pensioner;
(r.1) "pension partner" 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 her, or
(B) if so separated, was wholly or substantially
dependent on him or her,
(ii) if there is no person to whom subclause (i) applies, a
person who, as at and up to the relevant time, had
lived with the participant or former participant in a
conjugal relationship
(A) for a continuous period of at least 3 years, or
(B) of some permanence, if there is a child of the
relationship by birth or adoption,
and was, during that period or that relationship, as
the case may be, held out by the participant or former
participant in the community in which they lived as
being in that conjugal relationship, 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 or her at
the relevant time;
(s) "pension commencement" means the time established by
section 45 that constitutes the effective date for the
commencement of the relevant pension;
(t) "pensionable service" means any period to be taken into
account as pensionable service under section 13;
(u) "plan fund" means the pension fund continued by section
7(1);
(v) "registered" means registered or accepted for registration
under the Income Tax Act (Canada);
(w) "salary" means,
(i) subject to subclause (ii), a judge's annual salary
under the Provincial Court Judges and Masters in
Chambers Compensation Regulation (AR 176/98) or
any predecessor of that Regulation, or both, as the
case may be, or
(ii) in the case of a person who is or was on LTDI or on
leave without salary, the amount that would have
been the annual salary under subclause (i) had that
person remained in active judicial service in the
capacity in which he or she served immediately
before becoming disabled or going on leave without
salary, as the case may be,
but, in respect of any period after a participant has reached
the latest pension accrual date, means $0;
(x) "service" means any period that is judicial service or
pensionable service or both;
(y) repealed AR 97/2002 s4;
(z) "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;
(aa) "termination" means a person's ceasing to be a participant
under any circumstances other than death;
(bb) "the Plan" or "this Plan" means the pension plan
continued by section 2(1) as the Provincial Judges and
Masters in Chambers (Registered) Pension Plan;
(cc) "vested" means, in relation to a participant or former
participant, having accumulated at least 5 years'
pensionable service or terminating or having terminated
on or after reaching the latest pension accrual date;
(dd) "years of pensionable service" means, in respect of a
participant or former participant, the number of complete
years and any fraction of a remaining year of pensionable
service.
The Plan
2(1) The pension plan provided for by and under the former
Regulation is continued, subject to this Schedule, as the Provincial
Judges and Masters in Chambers (Registered) Pension Plan.
(2) It is the intent of this Schedule that the Plan be and remain a
registered pension plan under the Income Tax Act (Canada).
Part 1
Administration
Administration of the Plan
3(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 this Schedule
were amended so to comply.
Fiscal year
4 The fiscal year of the Plan is from April 1 in one year to March
31 in the next.
Report to the Legislative Assembly
5(1) The Minister shall prepare and lay before the Legislative
Assembly a report on the operation of the Plan with respect to each
fiscal year.
(2) The report must include the most recent actuarial valuation
report prepared under section 8 unless that valuation report has
already been included in a previous annual report.
Part 2
Participation
The participants
6 The persons who are to and are allowed to participate in the
Plan are
(a) all judges, and
(b) all former judges who are on LTDI.
Part 3
Funding
Registered pension plan fund
7(1) The Provincial Judges and Masters in Chambers Pension
Fund referred to in section 21.2 of the Financial Administration Act
is continued as the "Provincial Judges and Masters in Chambers
(Registered) Pension Plan Fund" for this Plan.
(2) The Minister of Finance shall hold and administer the plan
fund in accordance with this Schedule.
(3) The Minister of Finance shall invest the assets of the plan fund
in accordance with the Employment Pension Plans Act and the
regulations under it.
(4) All the assets of the Plan are to be held in, and all its liabilities
are to be assumed by, the plan fund.
Actuarial valuation report
8 The Minister shall have an actuarial valuation of the Plan
performed, and a report on that valuation prepared, by an actuary at
least once every 3 years.
Fiduciary relationship and use of surplus
9(1) Subject to subsection (2), the Minister of Finance shall hold
the assets of the Plan in trust for the persons who are or who
become entitled to benefits, and for the payment of the costs of
administering the Plan.
(2) Without breaching the trust under or being in any other manner
affected by subsection (1), where the total amount held under that
subsection exceeds the amount that is actuarially determined to be
necessary to pay benefits and the costs of administering the Plan,
the Lieutenant Governor in Council may, with respect to any
portion or all of the excess,
(a) transfer it to the General Revenue Fund, or
(b) apply it towards reduction of the contributions for which
the Government is liable under section 12.
Contributions and accretion
10(1) All contributions to the Plan, with interest if any, shall be
made and remitted to the Minister of Finance, who shall deposit
them into the plan fund directly on receiving them.
(2) All income of and all appreciation and depreciation in the value
of the assets of the Plan accrue to the plan fund.
Participant contributions
11(1) Subject to this section, a participant shall, at intervals
coinciding with the salary periods fixed by order of the Minister,
make contributions for current service at the rate of
(a) 9%, until March 31, 2000, and
(b) 7%, with effect from April 1, 2000,
of the participant's capped salary.
(2) A participant who is about to enter into a period of leave
without salary that does not exceed the 2-year maximum specified
in section 13(3) may apply to have that period taken into account as
pensionable service and, if he or she wishes to have it so taken into
account, shall make and, to the extent, if any, necessary, remit
contributions, with respect to that leave,
(a) pursuant to subsection (1) for the period of or periods
aggregating one year less any periods of leave without
salary previously taken and falling within this clause or
section 9(4)(b) of the former Regulation, and
(b) pursuant to subsection (1), except at double the rate set
out in subsection (1), for any subsequent periods.
(3) Notwithstanding anything in this section, participant current
service contributions are not to be made after a participant
(a) attains a benefit accrual percentage of 70%, the benefit
accrual percentage being equal to
(2% x A) + (2.67% x B) + (3% x C)
where
A = the participant's years of pensionable service before
April 1, 1998,
B = the years of pensionable service from April 1, 1998
to March 31, 2000, and
C = the years of pensionable service after March 31,
2000,
or
(b) reaches the latest pension accrual date,
whichever of those events occurs first.
(4) A participant shall not make contributions while on LTDI
except that, if a participant on LTDI is also earning a salary under a
rehabilitation employment program, he or she shall make and remit
contributions pursuant to subsection (1) in respect of that salary.
(5) Subject to subsections (2) and (4), the Government is liable for
the remittance of the participant current service contributions under
subsection (1), for which purpose it may withhold those
contributions from remuneration payments.
Government contributions
12(1) The portion of the current service cost for which the
Government is liable is the cost of future benefit accruals after
taking into account participant current service contributions and
any excess amount applied towards a reduction of its contributions
pursuant to section 9(2)(b).
(2) Subject to section 9(2), the Minister shall, if necessary, within
a reasonable time after receiving an actuarial valuation report under
section 8 and following the recommendations of the actuary in the
report, in writing adjust the Government's contributions
(a) in respect of current service, to a rate, determined by
reference to a percentage of participants' capped salaries,
that is sufficient to finance that portion of the current
service cost that is ascribed to the Government by
subsection (1), and
(b) if the Plan has an unfunded liability within the meaning of
the Employment Pension Plans Regulation (AR 35/2000),
to payments that are sufficient to amortize that unfunded
liability in accordance with that Regulation.
Part 4
Pensionable Service
Computation of pensionable service
13(1) Subject to this section, in computing the length of
pensionable service that a person accumulated, the following are
the periods to be taken into account, namely,
(a) any period that legally constituted and that was recognized
as pensionable service under the former Regulation, and
(b) any period after March 31, 1998 in respect of which that
person was a participant.
(2) Notwithstanding anything in this Plan, pensionable service is
not to accrue after a participant's maximum benefit accrual date or
latest pension accrual date, whichever occurs first, is reached.
(3) Leave without salary occurring after March 31, 1998 may be
taken into account as pensionable service only
(a) if the participant complied with the terms and conditions
of the leave and returned to active judicial service as a
sitting judge or went on LTDI following the cessation of
the leave,
(b) to the extent that the aggregate of all the periods of the
participant's leave without salary, before, on and after
April 1, 1998, does not exceed 2 years, and
(c) if the participant paid the requisite contributions under
section 11(2) in respect of the leave.
(4) 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.
(5) Service with respect to which the contributions made have
been returned or paid to a person or transferred out of the Plan on a
person's behalf may not be taken into account as pensionable
service.
Part 5
Benefits
Interpretation and application of Subdivisions A
14(1) This section applies with respect to the interpretation and
application of Subdivisions A of Divisions 1, 2 and 3 of this Part
and, subject to section 15(4), of Division 4 of this Part and, in any
such Subdivision or Division,
(a) "deferred pension" means a pension under section 40(b);
(b) "highest average salary" means, subject to subsection (2),
the average 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 1992) of the following service over which
the average of the salaries was the highest, namely
(i) his or her pensionable service, and
(ii) any further service that would be pensionable service
but only for its occurring between the maximum
benefit accrual date and the latest pension accrual
date;
(c) "normal pension" means a pension in the amount
receivable under section 19(1) and in the form specified in
section 19(2)(a) or (b), depending on which of those
clauses applies;
(d) "participant contributions" means, so far as they relate to
service that occurred before 1992 and have not previously
been returned, contributions with interest recognized as
employee contributions for the purposes of section
12(1)(a) of the former Regulation.
(2) Section 15(2) applies.
(3) Except where specifically stated, Subdivision A of Division 1,
2 or 3 of this Part applies only with respect to service that occurred
before 1992.
(4) Where a provision of Division 4 uses an expression that is the
subject-matter of an interpretation provision of this section, then
this section applies with respect to the interpretation of that
expression so far as it relates to service that occurred before 1992.
Interpretation and application of Subdivisions B
15(1) This section applies with respect to the interpretation and
application of Subdivisions B of Divisions 1, 2 and 3 of this Part
and, subject to section 14(4), of Division 4 of this Part and, in any
such Subdivision or Division,
(a) "deferred pension" means a pension under section 41(b);
(b) "highest average capped salary" means, subject to
subsection (2), the average of a person's annual capped
salaries
(i) to the extent that the benefit is based on pensionable
service before April 1, 1998, in the 5 or, if less than
5, the total number of consecutive years, and
(ii) to the extent that the benefit is based on pensionable
service after March 31, 1998, in the 3 or, if less than
3, the total number of consecutive years,
(whether before or after or partly before and partly after
the beginning of 1992) of the following service over
which the average of the capped salaries was the highest,
namely his or her pensionable service and any further
service that would be pensionable service but only for its
occurring between the maximum benefit accrual date and
the latest pension accrual date;
(c) "normal pension" means a pension in the amount
receivable under
(i) section 27(1), in the case of pensionable service that
occurred after December 31, 1991 and before April
1, 1998, or
(ii) section 27(2), in the case of pensionable service
occurring after March 31, 1998,
and in the form specified in section 27(3)(a) or (b),
depending on which of those clauses applies;
(d) "participant contributions" means, so far as they have not
previously been returned, participant current service
contributions, with interest.
(2) For the purpose of determining the consecutive years referred
to in subsection (1)(b), breaks in service shall be disregarded.
(3) Except where specifically stated, Subdivision B of Division 1,
2 or 3 of this Part applies only with respect to service that occurred
or occurs after 1991.
(4) Where a provision of Division 4 uses an expression that is the
subject-matter of an interpretation provision of this section, then
this section applies with respect to the interpretation of that
expression so far as it relates to service that occurred or occurs after
1991.
Limitation of benefits where obtainable under
Subdivisions A and B
16(1) Notwithstanding anything in this Part, so far as applicable,
(a) where more than one type of benefit is obtainable under
Subdivision A or B of Division 1, 2 or 3 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.
(2) The taking of a pension in the form of a normal pension under
Subdivisions A and B of Division 1, 2 or 3 of this Part is not to be
considered as constituting different forms of pension for the
purposes of subsection (1).
Vesting based on all service
17 In any provision of this Part (including section 1(cc) where
applicable) predicating entitlement to a benefit on whether or not a
minimum number of years' service has been accumulated, the
reference to service includes service accruing before, on and after
January 1, 1992.
Division 1
Retirement Benefits
Subdivision A
For Service Before 1992
Limitation of benefits to meet tax rules
18 Benefits that relate to service that is pensionable under section
13 are limited to what is allowed by the tax rules.
Normal pension based on age and service
19(1) A vested person who terminates after March 31, 1998 and
has attained the age of 55 years is entitled to receive a pension in
the annual amount that is equal to 2% of the highest average salary
multiplied by the years of pensionable service.
(2) A pension under subsection (1) is payable,
(a) if the pensioner did not have a pension partner at pension
commencement or if he or she did but a valid statutory
declaration under section 20(3) was filed in respect of the
pension, for the life of the pensioner, or
(b) if the pensioner did have a pension partner at pension
commencement and such a declaration was not filed in
respect of the 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 3/4 of the pension that would have been
payable to the pensioner had the latter continued to live.
Pension partner protection
20(1) Notwithstanding anything in the Plan except subsections (2)
and (3), a pensioner who has a pension partner at pension
commencement is deemed for the purposes of the Plan to choose a
pension in the form specified in section 19(2)(b).
(2) The pensioner may select a form of joint life pension under
section 21(1), as it incorporates section 29(1)(b) or (d), with the
pension partner at pension commencement as the designated
nominee, rather than that referred to in subsection (1).
(3) Section 28(3) applies, with the reference to section 28(6) being
taken as a reference to subsection (6) as it incorporates section
28(6).
(4) Section 28(4) applies.
(5) Section 28(5) applies.
(6) Section 28(6) applies, with the reference to section 28(3)(b)
being taken as a reference to subsection (3) as it incorporates
section 28(3)(b).
Alternative forms of pension
21(1) A person who is entitled to receive a pension in the form
specified in section 19(2)(a) is entitled, as an alternative, to select
any form of pension from any of those provided for in section
29(1).
(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 payable in the form specified in section
19(2)(a).
(3) Section 29(3) applies.
Disability pensions
22(1) Section 31(1) applies, with the reference in it to section 32
being taken as a reference to section 23.
(2) Subject to subsection (3), a person referred to in section 31(2)
becomes and, subject to section 23, 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 55th birthday.
(3) Section 31(3) applies.
(4) Section 31(4) applies, with the reference in it to section 32
being taken as a reference to section 23.
Disability pension adjustments
23 Section 32 applies with the references to section 31(1) and (2)
being taken as references to section 22(1) and (2) respectively.
Postponement of pension
24(1) A person who has not reached the latest pension accrual date
and who is entitled to receive a pension under section 19(1) or
40(b) may postpone commencement of the pension to any date up
to that date.
(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 earliest date when, given the circumstances
described in the relevant enactment referred to in subsection (1), it
could 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
25 Section 34 applies.
Subdivision B
For Service After 1991
Tax rule limitations on benefits
26 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 and service
27(1) A vested person who
(a) terminates after March 31, 1998, and
(b) either
(i) has attained the age of 55 years with the sum of his
or her age and judicial service amounting to at least
80 years, or
(ii) has attained the age of 60 years,
is entitled to receive a pension in the annual amount that is equal to
2% of the highest average capped salary multiplied by the years of
pensionable service that occurred after December 31, 1991 and
before April 1, 1998.
(2) A vested person who
(a) terminates after March 31, 1998, and
(b) subject to subsection (4), has attained the age of 60 years
with the sum of his or her age and judicial service
amounting to at least 80 years,
is entitled to receive a pension in the annual amount that is equal to
2% of the highest average capped salary multiplied by the years of
pensionable service occurring after March 31, 1998.
(3) A pension under subsection (1) or (2) is payable,
(a) if the pensioner did not have a pension partner at pension
commencement or if he or she did but a valid statutory
declaration under section 28(3) was filed in respect of the
pension, for the life of the pensioner, or
(b) if the pensioner did have a pension partner at pension
commencement and such a declaration was not filed in
respect of the 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 the latter continued to live.
(4) The 80 factor requirement of subsection (2)(b) does not apply
to a person who terminates on or after reaching his or her latest
pension accrual date.
Pension partner protection
28(1) Notwithstanding anything in the Plan except subsections (2)
and (3), a pensioner who has a pension partner at pension
commencement is deemed for the purposes of the Plan to choose a
pension in the form specified in section 27(3)(b).
(2) The pensioner may select a form of joint life pension under
section 29(1)(b), (c) or (d), with the pension partner at pension
commencement as the designated nominee, 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
pension partner at pension commencement in the form set
out in, and signed in accordance with the requirements of,
Form 1 of the Subschedule,
(b) where that person was a pension partner within the
meaning of section 1(y)(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 the Subschedule, 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 (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 pension partner 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
29(1) A person who is entitled to receive a pension in the form
specified in section 27(3)(a) 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, 10 or 15 years, is selected
by the pensioner, or
(ii) his or her life,
whichever is the longer;
(b) a joint life pension, payable during the joint lives of the
pensioner and a nominee designated by the pensioner 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 life;
(c) a joint life pension, payable during the life of the
pensioner with the provision that, if the pensioner dies
survived by a nominee designated by the pensioner, the
pension is payable to that person for life in an amount
equal to 3/4 of the pension that would have been payable
to the pensioner had the latter continued to live;
(d) a joint life pension described in clause (b) that is payable,
in the event that the survivor dies within 5 years of
pension commencement, for the remainder of the
guaranteed term of 5 years from pension commencement
in the same amount as 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 payable in the form specified in section
27(3)(a).
(3) The designated nominee referred to in subsection (1) for a joint
life pension must, at the time of pension commencement, be
eligible for post-retirement survivor benefits under and within the
meaning of the tax rules.
Pension on early retirement
30(1) A vested person who terminates after March 31, 1998 and
has attained the age of 55 years without meeting the requirements
of section 27(1)(b) is entitled to receive a pension, with respect to
pensionable service that occurred after December 31, 1991 and
before April 1, 1998, in the form and in the amount of a normal
pension, reduced however, if applicable, 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 he or she attains the age of 60 years or the
date when his or her future age and the accumulated judicial
service to pension commencement would amount to 80 years,
whichever of those dates occurs first.
(2) A vested person who terminates after March 31, 1998 and has
attained the age of 55 years without meeting the requirements of
section 27(2)(b) (taking into account, if applicable, the effect of
section 27(4)) is entitled to receive a pension, with respect to
pensionable service occurring after March 31, 1998, in the form
and in the amount of a normal pension, reduced however, if
applicable, 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
(a) the date when he or she attains the age of 60 years, or
(b) the date when his or her future age and accumulated
judicial service to pension commencement would amount
to 80 years or, if sooner, the latest pension accrual date,
whichever of the dates specified in clauses (a) and (b) occurs last.
Disability pensions
31(1) Subject to subsection (3), a vested person who, before
attaining the age of 55 years,
(a) satisfies the Judicial Council that he or she has become
totally disabled, and
(b) either terminates as a result of that disability or had
previously terminated and had elected to receive a
deferred pension,
becomes and, subject to section 32, is entitled to receive a normal
pension.
(2) Subject to subsection (3), a vested person who, before attaining
the age of 55 years,
(a) satisfies the Judicial Council that he or she
(i) has become incapable of effectively performing the
regular duties of his or her work as a result of mental
or physical impairment, and
(ii) is not totally disabled,
and
(b) either terminates as a result of that impairment or had
previously terminated and had elected to receive a
deferred pension,
becomes and, subject to section 32, is entitled to receive a pension
in the form and in the amount of a normal pension, reduced,
however, by the amount by which the pension would have been
reduced had section 30 been applicable and had termination
occurred under the provisions of that section.
(3) A person is not entitled to receive any pension if on LTDI.
(4) In this section and in section 32, "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 the duties of a judge.
Disability pension adjustments
32(1) Where a person who has not yet attained the age of 55 years
is in receipt of a pension under section 31(1) and
(a) does not submit the evidence required under section 65 of
the continuing total disability, or
(b) the Judicial Council finds that he or she is no longer
totally disabled,
the Minister may have the pension reduced to the amount provided
for by section 31(2).
(2) Where a person who has not yet attained the age of 55 years is
in receipt of a pension under section 31(2) and satisfies the Judicial
Council that he or she is totally disabled, the Minister may upgrade
the pension to a pension under section 31(1) with effect from the
date of the 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 31(2) and the Minister is no
longer satisfied that he or she is eligible for the pension, the
Minister may eliminate payment of the pension.
Postponement of pension
33 A person who has not reached the latest pension accrual date
and who is entitled to receive a pension under section 27, 30 or
41(b) may postpone commencement of the pension to any date up
to that date.
Failure to select pension
34 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.
Division 2
Death Benefits
Application of Division
35 This Division applies with respect to a person who dies while
(a) a participant, or
(b) a former participant who is not receiving a pension but is
entitled to benefits.
Subdivision A
For Service Before 1992
Pension partner's benefit on death before pension
commencement
36 Where there is a surviving pension partner, the pension partner
is entitled to receive a pension for life in an amount equal to 3/4 of
the normal pension.
Benefits to other beneficiaries
37 Section 39 applies with the reference to section 29(1)(a) being
taken as a reference to section 21(1), as it incorporates section
29(1)(a).
Subdivision B
For Service After 1991
Pension partner's benefit on death before pension
commencement
38 Where there is a surviving pension partner, the pension partner
is entitled,
(a) if the deceased was vested, to receive, subject to any
maximum limit imposed by the tax rules, a pension for
life in an amount equal to 2/3 of the normal pension, or
(b) if the deceased was not vested,
(i) to receive an amount equal to the participant
contributions, or
(ii) to have that amount transferred from the Plan.
Benefits to other beneficiaries
39 Where there is no surviving pension partner, the person
entitled to receive any benefit on the death is entitled to receive an
amount equal to the participant contributions except that, if the
deceased had attained the age of 55 years and was vested,
(a) the deceased is deemed to have chosen a pension under
section 29(1)(a) on a 10-year term basis if he or she had
not made a valid choice as to the form of pension to be
taken, and
(b) if such a choice had been made, the pension is payable in
accordance with that choice.
Division 3
Benefits on Termination
Before Pension Eligibility
Subdivision A
For Service Before 1992
Vested participants under 55
40 Where a vested participant terminates and has not yet attained
the age of 55 years, he or she is entitled to receive, on attaining the
age of 55 years, a normal pension.
Subdivision B
For Service After 1991
Vested participants under 55
41 Where a vested participant terminates and has not yet attained
the age of 55 years, he or she is entitled
(a) to receive an amount equal to the participant contributions
or to have that amount transferred from the Plan, or
(b) to receive, on attaining the age of 55 years, a pension in
the form and in the amount of a normal pension reduced,
however, as specified in section 30(1) to the extent that
the pension derives from pensionable service that
occurred after December 31, 1991 and before April 1,
1998 and section 30(2) to the extent that it derives from
pensionable service occurring after March 31, 1998.
Non-vested participants
42 Where a non-vested participant terminates, he or she is entitled
(a) to receive an amount equal to the participant
contributions, or
(b) to have that amount transferred from the Plan.
Division 4
Miscellaneous Provisions on Benefits
Cost-of-living increases
43(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).
(2) The increases shall also be applied to the periods
(a) of postponement under section 24 or 33, and
(b) between termination and the commencement of a deferred
pension.
(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 monthly amount of a pension 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 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.
Interest allowance
44(1) 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 subsections (2) to (5).
(2) Subject to this section, the rate of interest to be allowed for the
purposes of subsection (1) is the rate that is calculated on and as of
the first day of the calendar 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 calendar year
with respect to all contributions, with interest accumulated up to
the end of the calendar year immediately preceding the most
recently completed calendar year.
(4) Interest shall be applied on the first day of each fiscal year to
contributions made during the most recently completed calendar
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 her 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
calendar year, at 1/2 of the rate applied under clause (a).
Pension commencement
45(1) Where a person becomes entitled to receive a pension under
section 19(1), 27 or 30 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 22 or 31, 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 termination.
(3) Where a person becomes entitled to receive a pension under
section 40(b) or 41(b) 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,
but in any case no later than the latest pension accrual date.
(5) Notwithstanding subsection (2) or (3), the Minister may treat
the effective date of the commencement of a pension under that
subsection 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
Division 2 of Part 5 is the day following the death of the deceased.
Commencement of guaranteed term of years
46 The guaranteed term of a guaranteed term pension is to be
taken as commencing on pension commencement.
Suspension of pension on employment
47(1) Where a pensioner receiving a pension becomes engaged to
work for an employer as defined in the Management Employees
Pension Plan (AR 367/93) or the Public Service Pension Plan (AR
368/93) and is required to make participant current service
contributions under the Management Employees Pension Plan or
under the Public Service Pension Plan, as the case may be, the
pension is suspended from the day he or she becomes a participant
of that pension plan until no longer a participant.
(2) Where a pensioner receiving a pension becomes engaged to
work for an employer referred to in subsection (1) and is not
required to make participant current service contributions so
referred to, the pension is suspended while so engaged if the period
of work
(a) in any year exceeds a total of
(i) 4 months or 84 working days, or
(ii) such longer period, not exceeding 8 months or 168
working days, as the Minister directs,
or
(b) commences during the 3-month period immediately
following the effective date of the pension.
(3) Subsection (1) or (2) does not apply to a person appointed as a
supernumerary judge of the Provincial Court unless the pension is
liable to suspension under that subsection as a result solely of work
other than as a supernumerary judge.
Suspension of pension on reappointment
48(1) Where a pensioner receiving a pension is reappointed as a
judge, the pension is suspended from the day he or she again
becomes a participant until termination.
(2) The reappointed participant is entitled, on again terminating, to
an additional pension based solely on pensionable service
accumulated after the reappointment.
Beneficiaries
49(1) Any person on whose death a benefit is payable is a
participant for the purposes of section 47 of the Trustee Act.
(2) Where a person designates his or her estate as being entitled to
receive a benefit payable on death, or makes a designation using
words indicative of the estate or of the representative capacity of
his or her personal representative, he or she is deemed to have
designated the personal representative of the estate in the
representative capacity.
(3) Where,
(a) at the death of a person on whose death a benefit is
payable, there is no valid designation by the deceased
filed with the Minister, or
(b) after the death but before any payment is made under
subsection (4), there is filed with the Minister a valid
revocation by the deceased 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 the death is the deceased's pension partner, if there is a
surviving pension partner, or the personal representative of the
deceased's estate, if there is no surviving pension partner.
(4) When a benefit is paid to a surviving pension partner or the
personal representative of an estate by virtue of the operation of
subsection (3), the payment is validly made as against the Plan, the
Minister, the Minister of Finance and the Government
notwithstanding that a designation is filed after the payment is
made, and the person who would have been entitled under the
designation has no right to any benefit as a result of the
designation.
(5) A benefit paid on the death of any person otherwise than to the
personal representative of a deceased's estate is not part of the
estate of the deceased and is not subject to the claims of the
deceased's creditors.
(6) The right of any person under section 47 of the Trustee Act or
this section to a benefit is subject to any rights given by Division 1
or 2 to any other person.
Method of payment of pensions
50(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) Any reduction of a pension payable in the form specified in
section 29(1)(b)(ii) or (c) or in section 29(1)(d), as it relates to
section 29(1)(b)(ii) or section 21(1), as it incorporates those
enactments, resulting from a 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
51(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
pension partner or a dependent minor child in relation to the
deceased 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.
Continuation of existing pensions and pension rights
52 A person who was in receipt of or entitled to a benefit
immediately before April 1, 1998 continues, subject to this
Regulation, to be entitled to that benefit and in the same form and
subject to the same obligations that applied on that date and the
same survivorship rights, if any, that applied on that date continue
to apply thereafter.
Part 6
Miscellaneous
Interest chargeable
53 Where a provision of this Plan provides for the charging of
interest 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%.
Advance against pension
54 Where there is a delay in processing a pension beyond 30 days
from pension commencement, the Minister of Finance may
advance money to the pensioner against the pension.
Actuarial formulas
55(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
56(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.
57(1) A person may not assign, charge, anticipate, give as security
or surrender any interest in a benefit or any 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.
(3) Subsection (1) does not prohibit a reduction in benefits with
respect to service after 1991 to ensure compliance with the tax
rules.
Matrimonial property orders
58 The right of any person to receive a benefit is subject to the
rights of a pension partner or former pension partner of that person
arising under a matrimonial property order filed with the Minister.
Liability of benefits to legal process
59 A person's interest in a benefit is not subject to garnishee
proceedings, attachment, seizure or any legal process.
Liability of Government and prohibition
against extra-legislative benefits or remedies
60(1) Notwithstanding anything in this Schedule, the Minister of
Finance and the Minister shall not provide, and a person is not
entitled to, any benefits or any other remedy at law or in equity
relating to a benefit unless that benefit or remedy is expressly
provided for in and permitted by this Plan.
(2) Without limiting subsection (1), no action lies against the
Minister, the Minister of Finance or the Government in respect of
(a) any representation made, or any other information
provided, by any person to any other person in respect of
benefits or other entitlements under the Plan, or
(b) any failure to provide any information in connection with
the Plan, or to provide it on time.
Rights and obligations under former Regulation
61(1) A person is not entitled under this Plan to any benefit or
other right provided for by or under the former Regulation except
so far as the benefit or right is provided for by or under this Plan.
(2) Subsection (1) does not affect the amount of any benefit paid
or payment of which commenced before April 1, 1998.
Overpayments and deficiencies
62 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
63(1) If the Minister finds that a person paid a contribution that
was not, or that was in excess of what was, payable, the Minister of
Finance shall repay the contribution or the excess, with interest.
(2) The Minister of Finance 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
64(1) The Minister of Finance 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 Minister of Finance shall apply any money withheld under
this section in satisfaction of the debt to the Plan.
Requirement of evidence
65(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, pension partner or single status, legal change of
name or fact of death, documents evidencing the facts,
and
(b) where a person applies for a pension under section 22 or
31,
(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 (3), for the
purposes of determining whether a person who has been granted a
pension under section 22 or 31 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 or her occupation and
earnings for any period,
that the Minister specifies.
(3) 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.
Appeals
66(1) A person aggrieved by a decision of the Minister arising out
of the administration of the Plan may appeal against that decision.
(2) A person wishing to appeal under this section must serve the
Minister with a notice of appeal in the form approved by the
Minister within 30 days of being notified in writing of the decision
appealed against or within such longer period as the Minister, on
application, allows.
(3) The notice of appeal must specify the decision appealed against
and the grounds of appeal.
(4) The Minister shall, within 30 days of being served with a
notice of appeal under subsection (2), appoint an appeal board to
hear the appeal consisting of the following members appointed by
the Minister:
(a) one person appointed on the nomination of the Minister of
Justice and the Attorney General;
(b) one person appointed on the nomination of The Alberta
Provincial Judges Association;
(c) one person appointed on the joint nomination of the
persons appointed under clauses (a) and (b).
(5) The person appointed under subsection (4)(c) is the chair of the
appeal board.
(6) The Minister may set the time within which the appeal board is
to hear the appeal and give a decision and may extend that time.
(7) The appeal board may, by order,
(a) confirm the decision appealed against,
(b) vacate it, or
(c) vary it so as to effectuate any other decision that the
Minister was lawfully empowered to make.
(8) The appeal board shall serve the appellant and the Minister
with a copy of its decision, including the reasons for the decision.
(9) The Minister may pay from the plan fund the fees and
reasonable living and travelling expenses that he or she considers
proper to the members of an appeal board.
(10) Where members of the appeal board appointed under
subsection (4)(a) and (b) fail to agree on a joint nomination under
subsection (4)(c), the Court of Queen's Bench may, on the
application of the Minister, the Minister of Justice and Attorney
General or The Alberta Provincial Judges Association, appoint the
3rd member of the appeal board in place of the joint nominee.
Termination of the Plan, and surplus on wind-up
67(1) If the Plan is terminated and the Plan's assets are not
sufficient to pay all the benefits under the Plan, the benefits are
payable by the Government.
(2) If, after all benefits are provided on the complete wind-up of
the Plan, assets remain in the Plan, those assets shall be transferred
to the General Revenue Fund.
Transitional - interest rates - 1998
68 Notwithstanding section 44, for the 9-month period ending on
December 31, 1998, interest shall be allowed at an effective annual
rate of 4.20%.
Transitional - actuarial tables
69 Notwithstanding section 55(1), the actuarial tables in use as at
March 31, 1998 under the former Regulation continue in force until
actuarial formulas are effected under that subsection.
Transitional - pre-April 1, 1998 service purchases
70(1) In this section, "prior service" means prior service within the
meaning of the former Regulation.
(2) Where, as at March 31, 1998, a participant was still paying
contributions under the former Regulation to establish prior service
as pensionable service under the arrangements then prevailing, that
participant is entitled to continue to make those payments and
thereby to establish that prior service as pensionable service under
the same conditions as prevailed under the former Regulation.
(3) Where a participant referred to in subsection (2) does not pay
all the prior service contributions required by the arrangements
referred to in subsection (2), only the prior service in respect of
which contributions have been paid shall be taken into account as
pensionable service.
(4) Contributions paid by a participant under subsection (2) are
participant contributions for the purposes of section 14(1)(d).
71 Repealed AR 196/2001 s6.
Transitional - election for certain judges
71.1 Where a judge or former judge
(a) reached the latest pension accrual date between April 1,
1998 and October 29, 2001,
(b) commenced to receive a pension under the former
Regulation as a result of the impact of that Regulation on
the reaching of that date,
(c) continued to be a judge after that pension commenced,
and
(d) is or was, but for this section, required by this Regulation
(i) to repay an amount equal to the amount of
pension payments received, with interest, and
(ii) otherwise to participate in this Plan following
the reaching of that date,
then, notwithstanding all the other terms of this Plan, that person
may, at any time before January 1, 2003, by giving notice in
writing to the Minister, elect that this Plan will apply for all
purposes as if the person had terminated on that latest pension
accrual date.
Transitional - interest relief for non-electing judges
71.2 Where a judge or former judge is entitled to, but does not,
make the election under section 71.1, then, notwithstanding section
62, that person is not liable to pay the interest referred to in section
71.1(d)(i) with respect to any period before January 1, 2003.
Subschedule
Form 1
(Sections 20(3) and 28(3)(a))
Pension Waiver of Pension Partner
as at Pension Commencement
Statutory Declaration
CANADA ) IN THE MATTER OF A PENSION
FOR PROVINCE ) PARTNER WAIVER OF BENEFITS
OF ALBERTA ) UNDER THE PROVINCIAL JUDGES
TO WIT ) AND MASTERS IN CHAMBERS
(REGISTERED) PENSION PLAN
AND THE PROVINCIAL JUDGES
AND MASTERS IN CHAMBERS
(UNREGISTERED) 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 "pension partner") ,
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 "pension
partner" (as described below) of (Name of Pensioner)
("the pensioner"), a retiring member of the Provincial Judges
and Masters in Chambers (Registered) Pension Plan or the
Provincial Judges and Masters in Chambers (Unregistered)
Pension Plan, or both ("the Plans").
2. Being the pensioner's "pension partner" means 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 continuously with the pensioner for
the 3 years immediately before pension
commencement in a conjugal relationship, and
throughout that 3-year period I have been
represented by the pensioner in our community
as being in a conjugal relationship with the
pensioner, or
(ii) I have lived with the pensioner in a conjugal
relationship of some permanence up to pension
commencement of which there is a child or
children by birth or adoption, and throughout
that period I have been represented by the
pensioner in our community as being in a
conjugal relationship with the pensioner;
(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 pensioner's pension
partner at pension commencement, the Plans require that the
pensioner take a pension which, after his or her death, will
continue to be paid to me for life in an amount that is 2/3 or
more of the amount that would have been payable to the
pensioner had he or she 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 and that the pensioner has no obligation to grant me any
benefit under either Plan.
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). In the latter case, if
the circumstances set out in this form do change before
pension commencement, I will notify the Minister
immediately of the change.
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 _____ )
in _______ this _______ ) (Signature of pension partner)
day of __________ 20___ )
_____________________ )
A Commissioner for Oaths in
and for the Province/Territory
of ______________________
Form 2
(Sections 20(3) and 28(3)(b))
Exclusion of Long-separated Non-dependant
Spouse from Pension Benefits
Statutory Declaration
CANADA ) IN THE MATTER OF THE EXCLUSION
FOR PROVINCE ) OF A LONG-SEPARATED SPOUSE FROM
OF ALBERTA ) BENEFITS UNDER THE PROVINCIAL
TO WIT ) JUDGES AND MASTERS IN CHAMBERS
(REGISTERED) PENSION PLAN AND
THE PROVINCIAL JUDGES AND
MASTERS IN CHAMBERS
(UNREGISTERED) 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 Provincial Judges and Masters
in Chambers (Registered) Pension Plan or the Provincial
Judges and Masters in Chambers (Unregistered) Pension Plan,
or both ("the Plans"). As of (Date of Pension
Commencement) , I am married to but separated from (Full
Name of Separated Spouse) . I 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. Also,
(a) there is no person with whom I have lived
continuously for the 3 years immediately before
pension commencement in a conjugal relationship
and who I have represented throughout that 3-year
period in my community as being in a conjugal
relationship with me, and
(b) there is no person with whom I have lived in a
conjugal relationship of some permanence up to
pension commencement of which there is a child or
children by birth or adoption and who I have
represented throughout that period in my community
as being in a conjugal relationship with me, 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 Plans 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 Plans require 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 life. 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 Plans 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). In the latter case, if
the circumstances set out in this form do change before
pension commencement, I will notify the Minister
immediately of the change.
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 _____ )
in _______ this _______ ) (Signature of Pensioner)
day of __________ 20___. )
______________________________ )
A Commissioner for Oaths in
and for the Province/Territory
of _______________________
AR 196/2001 Sched.1;24/2002;78/2002;97/2002
Schedule 2
Provincial Judges and Masters
in Chambers (Unregistered)
Pension Plan
Interpretation of Schedule 2
1(1) In this Schedule,
(d) "capped salary" means the capped salary under and within
the meaning of the Registered Plan;
(m) "maximum benefit accrual date" means the maximum
benefit accrual date under the Registered Plan;
(r.1) "pension partner" means, with respect to any given
provision of this Plan, the person who, at the relevant
time, was the pension partner with respect to the
equivalent or nearest to equivalent provision of the
Registered Plan;
(u) "plan fund" means the plan fund established by section
7(1);
(v.1) "Registered Plan" means Schedule 1, containing the
Provincial Judges and Masters in Chambers (Registered)
Pension Plan;
(w) "salary" means salary within the meaning of section
1(w)(i) or (ii) of the Registered Plan (including the full
amount of any such salary after the latest pension accrual
date);
(y) repealed AR 97/2002 s9;
(bb) "the Plan" or "this Plan" means the plan established by
section 2 as the Provincial Judges and Masters in
Chambers (Unregistered) Pension Plan.
(2) The definitions of "actuarial equivalent", "actuary", "benefit",
"contributions", "former Regulation", "judge", "judicial service",
"latest pension accrual date", "leave without salary", "master",
"matrimonial property order", "Minister", "on LTDI",
"participant", "participant current service contributions", "pension"
and "pensioner", "pension commencement", "pensionable service",
"registered", "service", "tax rules", "termination", "vested" and
"years of pensionable service" contained in section 1 of the
Registered Plan apply in this Schedule, with the references in those
definitions to the Registered Plan or to a particular provision of the
Registered Plan being taken as references to this Plan or to the
corresponding provision of this Plan.
(3) Where
(a) a provision of this Schedule incorporates by reference a
provision of the Registered Plan with the same or almost
the same section or subsection number,
(b) the provision of the Registered Plan incorporated contains
a reference to a subsection, clause, subclause or paragraph
of another section (referred to in this subsection as the
"other enactment") in the Registered Plan, and
(c) there is no direct and non-incorporating provision in this
Schedule that corresponds directly to and that has the
same enactment number in this Schedule as that other
enactment in the Registered Plan,
then, the reference to the other enactment in the Registered Plan is
to be taken as referring to the provision of this Schedule that
incorporates by reference that other enactment of the Registered
Plan and as it so incorporates that other enactment.
(4) To enhance the capacity for cross-referencing, provisions in
this Schedule that are identical or similar or that correspond to
provisions in Schedule 1 are given identical or almost identical
enactment numberings and letterings, even if this means breaking
the normal sequential numbering and lettering system for
regulations.
Establishment of the Plan
2 The Provincial Judges and Masters in Chambers (Unregistered)
Pension Plan is established with effect from April 1, 1998.
Part 1
Administration
Administration of the Plan
3(1) The Minister is the administrator of the Plan.
(4) All the records of the Registered Plan that are available to the
Minister as administrator of the Registered Plan are also available
to the Minister in the capacity as administrator of this Plan.
Fiscal year
4 Section 4 of the Registered Plan applies with respect to this
Plan.
Report to the Legislative Assembly
5(1) Section 5 of the Registered Plan applies with respect to this
Plan.
(3) The report to the Legislative Assembly under this Plan may be
combined with that under section 5 of the Registered Plan.
Part 2
Participation
The participants
6 The persons who are to and are allowed to participate in this
Plan are all persons who are participants of the Registered Plan.
Part 3
Funding
RCA fund
7(1) There is hereby established a plan fund for this Plan to be
known as the "Provincial Judges and Masters in Chambers RCA
Fund".
(2) Section 7(2) of the Registered Plan applies with respect to this
Plan.
(3) The Minister of Finance shall invest the assets of the plan fund
in accordance with the Financial Administration Act.
Actuarial valuation report
8 Section 8 of the Registered Plan applies with respect to this
Plan.
Payment of benefits and costs
9(1) Benefits, and the costs of administering the Plan, are to be
paid from the plan fund.
(3) Notwithstanding anything in this Plan, if the Plan's assets are
insufficient to pay all the benefits, those benefits that are not
covered by the Plan's assets are to be paid by the Government.
Contributions and RCA taxes
10(1) Section 10(1) of the Registered Plan applies with respect to
this Plan.
(3) Taxes that are payable under the rules contained in the Income
Tax Act (Canada) or the regulations under that Act, or both, that
pertain to retirement compensation arrangements within the
meaning of that legislation are to be paid from the plan fund and
taxes that are refundable under those rules are to be paid into the
plan fund.
Participant contributions
11(1) Subject to this section, a participant shall, at intervals
coinciding with the salary periods fixed by order of the Minister,
make contributions for current service at the rate of
(a) 9%, until March 31, 2000, and
(b) 7%, with effect from April 1, 2000,
of the amount of the participant's salary that is in excess of the
capped salary.
(2) A participant who is about to enter into a period of leave
without salary that does not exceed the 2-year maximum specified
in section 13(3) of the Registered Plan may apply to have that
period taken into account as pensionable service and, if he or she
wishes to have it so taken into account, shall make and, to the
extent, if any, necessary, remit contributions, with respect to that
leave,
(a) pursuant to subsection (1) for the period or periods
referred to in section 11(2)(a) of the Registered Plan, and
(b) pursuant to subsection (1), except at double the rate set
out in subsection (1), for any subsequent periods.
(3) Notwithstanding anything in this section, participant current
service contributions are not to be made after a participant reaches
the maximum benefit accrual date.
(4) Section 11(4) of the Registered Plan applies with respect to this
Plan.
(5) Section 11(5) of the Registered Plan applies with respect to this
Plan.
Government contributions
12 The Minister shall, if necessary, within a reasonable time after
receiving an actuarial valuation report under section 8 and taking
the recommendations in it into account, in writing adjust the rate of
the contributions to be paid by the Government until the next time
this section is applied, but the rate of contributions so payable, in
respect of each participant, must equal or exceed the rate payable
by the participant.
Part 4
Pensionable Service
Computation of pensionable service
13 In computing the length of pensionable service that a person
accumulated, the periods to be taken into account are the periods
counting as pensionable service under section 13 of the Registered
Plan except that, for the purposes of this Plan, the words in section
13(2) "or latest pension accrual date, whichever occurs first," are to
be treated as omitted.
Part 5
Benefits
Interpretation and application of Part 5
15(1) In this Part,
(a) "deferred pension" means a pension under section 41(b);
(b) "highest average salary" means, subject to subsection (2),
the average of a person's annual salaries
(i) to the extent that the benefit is based on pensionable
service before April 1, 1998, in the 5 or, if less than
5, the total number of consecutive years, and
(ii) to the extent that the benefit is based on pensionable
service after March 31, 1998, in the 3 or, if less than
3, the total number of consecutive years,
of the following service over which the average of the
salaries was the highest, namely his or her pensionable
service and any further service that would be pensionable
service but only for its occurring after the maximum
benefit accrual date;
(c) "normal pension" means a pension in the amount
receivable under
(i) section 27(1)(a), in the case of pensionable service
that occurred before April 1, 1998,
(ii) section 27(1)(b), in the case of pensionable service
occurring after March 31, 1998 and before April 1,
2000, and
(iii) section 27(1)(c), in the case of pensionable service
occurring after March 31, 2000,
(taking no account of section 27(2.1),) and in the form
specified in section 27(3)(a) or (b), depending on which of
those clauses applies;
(d) "participant contributions" has the meaning assigned to it
in section 15(1)(d) of the Registered Plan.
(2) For the purpose of determining the consecutive years referred
to in subsection (1)(b), breaks in service shall be disregarded.
Limitation of benefits
16 Notwithstanding anything in this Plan except sections 27(1)(a),
36 and 37, no benefit under this Plan is payable in respect of
pensionable service before January 1, 1992.
Linking of benefit choices to those made under Registered Plan
16.1 Notwithstanding anything in this Part, so far as applicable,
any choice, selection or election made or deemed to be made under
the Registered Plan in respect of the type or form of a benefit with
respect to specific pensionable service under that Plan or in respect
of pension commencement, designation of beneficiary or the
nominee under a joint life pension or any other matter is also to
flow through to this Plan.
Reduction for Registered Plan benefits
17.1(1) Notwithstanding any other provision of this Part except
subsection (2), the amount of any benefit that a person is entitled,
but for this section, to receive under a provision of this Plan under
given circumstances shall be reduced by an amount equal to the
amount that the person is entitled to receive under those
circumstances and in respect of benefit accrual after December 31,
1991 under the corresponding provision of the Registered Plan,
except that the amount so payable under this Plan may not be a
negative amount.
(2) Subsection (1) does not apply with respect to contributions
made by a participant that have been returned, paid to a person or
transferred out of the Plan.
Division 1
Retirement Benefits
Amount and form of pension
27(1) A vested person who terminates after March 31, 1998 and
has attained the age of 55 years is entitled to receive a pension in
the annual amount that is equal to
(a) 2% of the highest average salary multiplied by the years
of pensionable service that occurred after December 31,
1991 and before April 1, 1998 and, if applicable, 2% of
the difference between the highest average salary and the
highest average salary within the meaning of section
14(1)(b) of the Registered Plan multiplied by the years of
pensionable service that occurred before 1992,
(b) 2.67% of the highest average salary multiplied by the
years of pensionable service occurring after March 31,
1998 and before April 1, 2000, and
(c) 3% of the highest average salary multiplied by the years
of pensionable service occurring after March 31, 2000.
(2.1) Notwithstanding subsection (1), a pension, or a portion of a
pension, that falls within subsection (1)(b) or (c) is to be reduced, if
applicable, 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
(a) the date when the person attains the age of 60 years, or
(b) the date when his or her future age and the accumulated
judicial service to pension commencement would amount
to 80 years or, if sooner, the latest pension accrual date,
whichever of the dates specified in clauses (a) and (b) occurs last.
(3) A pension under subsection (1) is payable
(a) if the pensioner did not have a pension partner at pension
commencement or if he or she did but a valid statutory
declaration referred to in section 28(3) was filed in respect
of the pension under the Registered Plan, for the life of
the pensioner, or
(b) if the pensioner did have a pension partner at pension
commencement and such a declaration was not filed in
respect of the pension under the Registered Plan, 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 3/4 of the pension
that would have been payable to the pensioner had the
latter continued to live.
Spousal protection
28(1) Section 28(1) of the Registered Plan applies with respect to
this Plan.
(2) Section 28(2) of the Registered Plan applies with respect to this
Plan.
(3) Subsections (1) and (2) do not apply where there was filed with
the Minister under section 28(3) of the Registered Plan a statutory
declaration or matrimonial property order.
(4) A declaration referred to in subsection (3) is valid only if it is
valid for the purposes of the Registered Plan.
(5) Section 28(5) of the Registered Plan applies with respect to this
Plan.
Alternative forms of pension
29(1) A selection under section 29(1) of the Registered Plan also
applies with respect to this Plan.
(2) Section 29(2) of the Registered Plan applies with respect to this
Plan.
Disability pensions
31 Section 31 of the Registered Plan applies with respect to this
Plan.
Disability pension adjustments
32 Section 32 of the Registered Plan applies with respect to this
Plan.
Postponement of pension
33 A person who has not reached the latest pension accrual date
and who is entitled to receive a pension under section 27 or 41(b)
may postpone commencement of the pension to any date up to that
date.
Failure to select pension
34 A person who fails to make a choice of pensions as required
by section 34 of the Registered Plan is deemed for the purposes of
the Plan to have chosen a pension in the form of a normal pension.
Division 2
Death Benefits
Application of Division
35 Section 35 of the Registered Plan applies with respect to this
Plan.
Pension partner's benefit for pre-1992 service
36 Where there is a surviving pension partner, the pension partner
is entitled to receive a pension for life in an amount equal to 3/4 of
that part of the normal pension, if any, that is based on pensionable
service before 1992.
Benefits to other beneficiaries for pre-1992 service
37 Where there is no surviving pension partner,
(a) the deceased is deemed to have chosen a pension in the
form specified in section 29(1)(a) of the Registered Plan
based on a normal pension, if any, with respect to
pensionable service that occurred before 1992, on a
10-year term basis if he or she had not made a valid
choice as to the form of pension to be taken, and
(b) if such a choice had been made, the pension is payable in
accordance with that choice.
Pension partner's benefit on death before pension
commencement
38 Where there is a surviving pension partner, the pension partner
is entitled,
(a) if the deceased was vested, to receive a pension for life in
an amount equal to 3/4 of the normal pension, or
(b) if the deceased was not vested, to receive an amount equal
to the participant contributions.
Benefits to other beneficiaries
39 Section 39 of the Registered Plan applies with respect to this
Plan.
Division 3
Benefits on Termination
Before Pension Eligibility
Vested participants under 55
41 Where a vested participant terminates and has not yet attained
the age of 55 years, he or she is entitled
(a) to receive an amount equal to the participant
contributions, or
(b) to receive, on attaining the age of 55 years, a pension in
the form and in the amount of a normal pension reduced,
however, as specified in section 27(2.1).
Non-vested participants
42 Where a non-vested participant terminates, he or she is entitled
to receive an amount equal to the participant contributions.
Division 4
Miscellaneous Provisions on Benefits
Cost-of-living increases
43 Section 43 of the Registered Plan applies with respect to this
Plan.
Interest allowance
44 Section 44 of the Registered Plan applies with respect to this
Plan.
Pension commencement
45 The effective date of the commencement of a pension payable
under this Plan is the day set for pension commencement of the
pension under section 45 of the Registered Plan that corresponds to
the pension under this Plan.
Commencement of guaranteed term of years
46 Section 46 of the Registered Plan applies with respect to this
Plan.
Suspension of pension on employment
47 Section 47 of the Registered Plan applies with respect to this
Plan.
Suspension of pension on reappointment
48 Section 48 of the Registered Plan applies with respect to this
Plan.
Beneficiaries
49(1) Section 49 of the Registered Plan applies with respect to this
Plan.
(7) A designation of beneficiary made under section 47 of the
Trustee Act for the purposes of the Registered Plan operates as well
for the purposes of this Plan.
Method of payment of pensions
50 Section 50 of the Registered Plan applies with respect to this
Plan except that the words in section 50(5) "or section 21(1), as it
incorporates those enactments" are to be treated as omitted.
Idem - conversion following death
51 Section 51 of the Registered Plan applies with respect to this
Plan.
Part 6
Miscellaneous
Interest chargeable
53 Section 53 of the Registered Plan applies with respect to this
Plan.
Advance against pension
54 Section 54 of the Registered Plan applies with respect to this
Plan.
Actuarial formulas
55 The actuarial formulas to be used for the purposes of this Plan
and for any particular provision of this Plan are to be those in use
under the Registered Plan and the corresponding provision of the
Registered Plan, respectively.
Exercise of benefit choice
56 A choice exercised in relation to a benefit under the Registered
Plan operates automatically, and with the same effect, in relation to
the corresponding benefit under this Plan.
Prohibition against assignment, etc.
57(1) Section 57(1) of the Registered Plan applies with respect to
this Plan.
(2) For the purposes of subsection (1), assignment does not include
(a) an assignment under a matrimonial property order, or
(b) an assignment by the legal representative of a deceased
individual on the distribution of the individual's estate.
Matrimonial property orders
58 The filing of a matrimonial property order under the
Registered Plan operates with the same effect in relation to this
Plan.
Liability of benefits to legal process
59 Section 59 of the Registered Plan applies with respect to this
Plan.
Liability of Government and prohibition
against extra-legislative benefits or remedies
60 Section 60 of the Registered Plan applies with respect to this
Plan.
Overpayments and deficiencies
62 Section 62 of the Registered Plan applies with respect to this
Plan.
Return of money
63 Section 63(1) of the Registered Plan applies with respect to
this Plan.
Retentions for debt
64 Section 64 of the Registered Plan applies with respect to this
Plan.
Requirement of evidence
65 Anything provided under or for the purposes of section 65 of
the Registered Plan is available to the Minister for the purposes of
this Plan as well.
Appeals
66(1) Section 66 of the Registered Plan applies with respect to this
Plan.
(11) Where an appeal under section 66 of the Registered Plan also
affects the same subject-matter under this Plan, the appeals shall be
heard by the board appointed under the Registered Plan together
and in the same proceeding.
Termination of the Plan, and surplus on wind-up
67 Section 67 of the Registered Plan applies with respect to this
Plan.
Transitional - interest rates - 1998
68 Section 68 of the Registered Plan applies with respect to this
Plan.
71 Repealed AR 196/2001 s6.
Transitional - election for certain judges
71.1 A judge or former judge who makes an election under
section 71.1 of the Registered Plan is deemed to have made an
election also for the purposes of this Plan, in which case,
notwithstanding all the other terms of this Plan, this Plan is to apply
for all purposes as if termination had occurred on the latest pension
accrual date.
Transitional - interest relief for non-electing judges
71.2 Where a judge or former judge is entitled to, but does not,
make the election under section 71.1 of the Registered Plan, then,
notwithstanding section 62, that person is not liable to pay the
interest under this Plan referred to in section 71.1(d)(i) of the
Registered Plan with respect to any period before January 1, 2003.
Recalculation of past benefits
72(1) Where a person terminated or died during the period
between January 1, 1992 and March 31, 1998 and that person or
another person deriving benefits through him or her was in receipt
of a pension or received a benefit based on the value or remaining
value of a pension, the amount of that pension or other benefit is to
be recalculated by the Minister on such basis as the Minister
decides, with effect from the original pension commencement date,
with the result that the aggregate pension that would have been
payable from that date, including all pension payments made before
the commencement of this subsection, is based on the following
changes:
(a) the salary basis for the pension is to be the full salary;
(b) the early termination pension, if applicable, is to be on an
unreduced basis receivable on attainment of the age of 55
years;
(c) the fraction "2/3" in sections 19.3(3) and 23.2(1) of the
former Regulation is to be treated as reading "3/4".
(2) The aggregate balance of the payments to be made as a result
of the recalculations under subsection (1) up to the date when the
increases are reflected, if applicable, in regular pension payments
on a current basis are to be paid as a lump sum or lump sums to the
person or persons (including legal representatives) who, given the
circumstances that have occurred, would have been entitled under
the former Regulation.
(3) Pensions affected by this section are to continue to be paid in
the form selected at pension commencement and are subject to the
same entitlements and obligations that applied under the former
Regulation.
(4) Where a benefit affected by this section is subject to a
matrimonial property order, the Minister shall make every
reasonable endeavour to inform the non-member pension partner or
former pension partner about the possible effect of this section on
the benefit.
Forms
73 The form in use for the purposes of a particular provision of
the Registered Plan also operates for the purposes of the
corresponding provision of this Plan.
AR 196/2001 Sched. 2;24/2002;78/2002;97/2002
Copyright of the Statutes and Regulations belongs to the Province of Alberta. official copies of Alberta legislation are available from the Alberta Queen's printer. The Alberta Statutes and Regulations collections are subject to the disclaimers available on this page.



