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C.C.S.M. c. T20

The Teachers' Pensions Act

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

Definitions

1(1)        In this Act,

"Account A" means the account in the fund known by that name and for which provision is made in subsection 47(1); (« compte A »)

"Account B" means the account in the fund known by that name and for which provision is made in subsection 47(1); (« compte B »)

"actuary" means the actuary appointed under subsection 43(1); (« actuaire »)

"association" means the Manitoba Association of School Trustees; (« Association »)

"board" means The Teachers' Retirement Allowances Fund Board; (« Commission »)

"Canada pensionable earnings" means, subject to subsection (4),

(a) for each year of service of a teacher prior to January 1, 1966, his salary for that year or $5,000., whichever is the lesser, and

(b) for each year of service of a teacher after December 31, 1965 his salary for that year, or the year's maximum pensionable earnings as determined for the Canada Pension Plan, or in the case of a fractional year, a relative proportion thereof, whichever is the lesser; (« gains admissibles au Régime de pensions du Canada »)

"chair" means the chair of the board; (« président »)

"common-law partner" of a person means

(a) another person who, with the person, registered a common-law relationship under section 13.1 of The Vital Statistics Act, or

(b) another person who, not being married to the person, cohabited with him or her in a conjugal relationship

(i) for a period of at least three years, if either of them is married, or

(ii) for a period of at least one year, if neither of them is married;

as shown by written evidence satisfactory to the board; (« conjoint de fait »)

"common-law relationship" means the relationship between two persons who are common-law partners of each other; (« union de fait »)

"commuted value" means the present value of an accrued future benefit provided under this Act computed in accordance with procedures determined by the actuary in accordance with The Pension Benefits Act and the regulations made thereunder; (« valeur commuée »)

"disability allowance" means a disability allowance paid under this Act; (« prestation d'invalidité »)

"effective date" means July 1, 1963; (« date d'entrée en vigueur »)

"eligible employee" means a person who is an eligible employee under subsection 65(1); (« employé admissible »)

"eligible survivor" when used in respect of a deceased teacher means a person who is a child of a deceased teacher, is unmarried, at the time of death of the teacher is a dependant and is either

(a) under the age of 18 years; or

(b) between the age of 18 years and 25 years and in full time attendance in an educational institution that is considered acceptable by the board; (« survivant admissible »)

"fiscal year" means the fiscal year of the fund as provided in subsection 51(1); (« exercice »)

"former Act" means

(a) The Teachers' Retirement Fund Act, being chapter 212 of the Revised Statutes of Manitoba, 1940, or

(b) The Teachers' Retirement Allowances Act, being chapter 53 of the Statutes of Manitoba, 1948, or

(c) The Teachers' Retirement Allowances Act, being chapter 261 of the Revised Statutes of Manitoba, 1954; (« ancienne loi »)

"fund" means The Teachers' Retirement Allowances Fund; (« caisse »)

"investment committee" means The Teachers' Retirement Allowances Fund Investment Committee established under subsection 42(1); (« comité de placement »)

"minister" means the minister appointed by the Lieutenant Governor in Council to administer this Act; (« ministre »)

"money purchase account" means an account established in the accounts of the board in accordance with section 74; (« compte à cotisation déterminée »)

"normal retirement age" means the age of 71 years; (« âge normal de la retraite »)

"partial", where used in the expression "partial and permanent disability", means disability that is not so severe as to make the person incapable of pursuing any substantially gainful occupation but is so severe that the person is incapable of pursuing the occupation he or she pursued before the disability; (« partielle »)

"pension" means a pension paid under this Act; (« pension »)

"pension benefit" means the aggregate monthly or other periodic amounts to which a teacher is or will become entitled under this Act upon retirement or to which any other person is entitled by virtue of the death of the teacher after his retirement; (« prestation de pension »)

"pension benefit credit" means the value at a particular time of the pension benefits and any other benefits provided under this Act to which a teacher has become entitled as of that time; (« crédit de prestation de pension »)

"permanent", where used in the expression "total and permanent disability" or the expression "partial and permanent disability", means prolonged, in the sense that the disability is likely to be long, continued and of indefinite duration, or likely to result in death; (« permanente »)

"recognized Canadian scheme" means any plan or scheme established to provide pension, superannuation or disability benefits, or any of them, for and in respect of employees

(a) of the government of Canada, or

(b) of the government of a province or territory of Canada, or

(c) of an agency of the government of Canada, or

(d) of an agency of the government of a province or territory of Canada, or

(e) of a municipality in Canada, or

(f) of a school division, school district or school area in Canada, or

(g) of an educational institution in Canada, or

(h) of a hospital or associated health facility in Canada,

or any of them and under which the employees make contributions towards the funding of the plan or scheme; (« régime canadien agréé »)

"salary" includes

(a) wages,

(b) living expenses or allowances received in cash where they form part of the remuneration of a teacher,

(c) any meals, food, living quarters, garage space, fuel, light, or domestic, telephone, or power service, supplied to a teacher, or other emolument received by a teacher, where they regularly form part of the remuneration of the teacher,

where they are paid or supplied to the teacher by his employer or on behalf of his employer, but does not include any fees, allowances, or payment, for overtime or other extra allowance or gratuity; (« traitement »)

"school district" includes a school district, the governing board of a regional vocational school, and a school division, established under The Public Schools Act; (« district scolaire »)

"society" means The Manitoba Teachers' Society; (« Société »)

"substitute decision maker for property" means a substitute decision maker for property appointed for a vulnerable person under The Vulnerable Persons Living with a Mental Disability Act who has the power to receive payments on the vulnerable person's behalf; (« subrogé à l'égard des biens »)

"teacher" means a person holding a certificate granted by the minister giving that person legal authority to teach in public schools in the province, or holding a permit or letter of authority signed by the minister authorizing that person to teach during a period stated therein in a public school specified therein, and who is

(a) employed by a school district under a written contract in a form authorized by The Public Schools Act, or

(b) employed by the government under the minister in teaching in a public school under The Public Schools Act, or

(c) employed by the government under the minister in teaching and who is not an employee within the meaning of The Civil Service Superannuation Act and who is designated as a teacher or in a group designated as teachers, for the purposes of this Act, or

(d) a person to whom clause 3(c) or (h) applies and who complies with section 68,

(e) employed by a school district as a superintendent, assistant superintendent, deputy superintendent or deputy assistant superintendent, or

(f) an eligible employee; (« enseignant »)

"teaching day" has the meaning expressly or impliedly given to that expression in The Public Schools Act and The Education Administration Act and the regulations made under either or both of those Acts; (« jour d'enseignement »)

"teaching year" in relation to a teacher, means the number of days in the period from August 1 to July 31 of the following year that a person employed full-time in the teacher's position would be required to work; (« année d'enseignement »)

"total", where used in the expression "total and permanent disability", means disability that is severe, in the sense that the person is incapable of pursuing any substantially gainful occupation; (« totale »)

"Winnipeg division" means The School District of Winnipeg No. 1 or The Winnipeg School Division No. 1; (« division de Winnipeg »)

"Winnipeg pension by-law" means By-law No. 423 of the Winnipeg division, which

(a) was legalized, validated, and confirmed by An Act respecting the School District of Winnipeg No. 1, being chapter 94 of the Statutes of Manitoba, 1949, and

(b) has been repealed; (« règlement de Winnipeg sur les pensions »)

"Winnipeg pension fund" means The Winnipeg Teachers' Pension Fund, which was established under the Winnipeg pension by-law, but which is no longer in existence; (« caisse de retraite de Winnipeg »)

"year of service" means, subject to sections 59, 60, 62 and 63, service as a teacher for one teaching year. (« année de service »)

Surviving common-law partner

1(1.1)      For the purposes of this Act, a common-law partner shall be considered to have survived a deceased person with whom he or she had a common-law relationship only if they were cohabiting with each other immediately before the deceased's death.

Average annual salary

1(2)        For the purposes of this Act, the average annual salary as a teacher of any person for any period of time is the quotient obtained by dividing

(a) the total salary earned by that person as a teacher in that period of time;

by

(b) the period of time expressed in years and fractions thereof.

Calculation of retirement allowance under former Act

1(3)        Notwithstanding that under The Teachers' Retirement Allowances Act, being chapter 261 of the Revised Statutes of Manitoba, 1954, as amended up to and including June 30, 1963, the pension portion of the retirement allowance of a pensioner was calculated by multiplying another amount by the number of years of service of the pensioner not exceeding in all 40 years of service, for the purposes of this Act, after May 1, 1967, it shall be conclusively deemed that the pension portion of the retirement allowance of any person entitled to a retirement allowance under that Act was calculated by multiplying $50. by the number of years of service of that person not exceeding in all 40 years of service.

Period when teacher not eligible under Canada Pension Plan

1(4)        During any period after December 31, 1965, when a teacher is not eligible to participate under the Canada Pension Plan, he shall be conclusively deemed to have no Canada pensionable earnings for the purposes of this Act.

S.M. 1992, c. 57, s. 27; S.M. 1993, c. 29, s. 204; S.M. 1996, c. 55, s. 28; S.M. 1998, c. 45, s. 17; S.M. 2001, c. 14, s. 2; S.M. 2001, c. 37, s. 9; S.M. 2002, c. 48, s. 21; S.M. 2004, c. 42, s. 84; S.M. 2008, c. 38, s. 2.

Period of common-law relationship

2           For the purposes of section 32 of this Act and of any division of the pension benefit credit of a person under subsection 31(2) of The Pension Benefits Act, the period during which a teacher shall be considered a party to a common-law relationship shall be determined in accordance with the provisions of section 31 of The Pension Benefits Act.

S.M. 1992, c. 57, s. 28.

Application

3           This Act applies to

(a) every person who on the effective date, is, or thereafter becomes, a teacher;

(b) every person who before the effective date was entitled to receive, or was in receipt of, a pension or allowance under a former Act;

(c) every person who, on, before, or after the effective date, is or has been a teacher and who

(i) has been, is, or becomes a member of the civil service of Manitoba under The Civil Service Act employed under the minister; or

(ii) has been, is, or becomes a member of the civil service of Manitoba under The Civil Service Act employed in teaching; or

(iii) has been, is, or becomes a member of, or is employed under, The Universities Grants Commission or The Public Schools Finance Board; or

(iv) has been, is or becomes a member of the civil service of Manitoba under The Civil Service Act, employed under the minister responsible for universities;

(d) every person who contributed to a fund established under a former Act;

(e) the board of trustees of every school district;

(f) Her Majesty the Queen in right of Manitoba;

(g) every eligible employee;

(h) every person who, as a member of the Faculty of Education of The University of Manitoba, The University of Winnipeg, Brandon University or Le Collège universitaire de Saint-Boniface, elects under section 68 to continue as a teacher; and

(i) employees of reciprocating Manitoba employers to whom subsection 64(2) applies.

S.M. 2001, c. 14, s. 3; S.M. 2005, c. 13, s. 17.

Administration in accordance with Income Tax Act

3.1         This Act shall be administered in accordance with the Income Tax Act (Canada), and where there is a conflict between this Act and the Income Tax Act (Canada), the Income Tax Act (Canada) shall prevail.

S.M. 1996, c. 55, s. 29.

Payment of pensions and disability allowances

4           The board shall pay, from and out of the fund, pensions and disability allowances computed as provided herein to persons entitled thereto under this Act.

Retirement allowance under former Act

5(1)        Each person who, immediately before the effective date, was entitled to, or in receipt of, a retirement allowance under a former Act, is entitled to a pension under this Act that is not less than that retirement allowance.

Disability allowance under former Act

5(2)        Subject to subsections 21(5) and (6), each person who, immediately before the effective date, was entitled to, or in receipt of, a disability allowance under a former Act, is entitled to a disability allowance under this Act that is not less than that disability allowance to which he was entitled, or which he was receiving under the former Act.

Calculation of pension

6(1)        Subject as hereinafter provided, an annual pension payable to a person under this Act shall be calculated in accordance with the following formula:

FORMULA

Annual pension = (.02 × A × E)  (.006 × C × G) + (.02 × B × F)  (.006 × D × H)

In this formula

A

is the average annual salary of the person as a teacher during the designated seven years of the person's service or during the person's service if it does not total seven years;

B

is the average annual salary of the person as a teacher during the designated five years of the person's service or during the person's service if it does not total five years;

C

is the average annual Canada pensionable earnings received by the person during the seven years used for the purposes of determining the value of A for the person or during the person's service if it does not total seven years;

D

is the average annual Canada pensionable earnings received by the person during the five years used for the purposes of determining the value of B for the person or during the person's service if it does not total five years;

E

is the total number of years of service of a person as a teacher before July 1, 1980 in respect of which the teacher has not made a special contribution under section 55 expressed in years and fractions of years in decimals to not less than three decimal places;

F

is the total number of years of service of the person as a teacher

(i) after June 30, 1980, and

(ii) before July 1, 1980 in respect of which the teacher has made special contributions under section 55,

expressed in years and fractions of years in decimals to not less than three decimal places;

G

is the total number of years of service of a person as a teacher after December 31, 1965 and before July 1, 1980 in respect of which the teacher has not made a special contribution under section 55, expressed in years and fractions of years in decimals to not less than three decimal places but not including any period during which the person is deemed, under subsection 1(4), to have no Canada pensionable earnings; and

H

is the total number of years of service of the person as a teacher

(i) after June 30, 1980, and

(ii) after December 31, 1965 and before July 1, 1980 in respect of which the teacher has made a special contribution under section 55,

expressed in years and fractions of years in decimals to not less than three decimal places, but not including any period during which the person is deemed under subsection 1(4) to have no Canada pensionable earnings.

Reduction where federal maximum exceeded

6(1.1)      The pension calculated under this section shall be reduced, if necessary, so that the maximum pension allowed under the Income Tax Act (Canada) is not exceeded.

Pension at normal retirement age

6(2)        Subject as herein otherwise provided, a person who has credit for service as a teacher after December 31, 1983, and attains normal retirement age, is entitled to and shall be granted on application therefor an annual pension calculated as provided in subsection (1) in respect of his service as a teacher after December 31, 1983.

Maximum eligibility age

6(3)        Notwithstanding any other provision of this Act, and notwithstanding section 3 and subsection 21(9) of The Pension Benefits Act, on December 31 of the calendar year in which a teacher  attains the normal retirement age, he is no longer entitled or required

(a) to make the contributions for which provision is made under section 52; or

(b) to accumulate service as a teacher for any of the purposes of this Act;

and the teacher shall be granted a pension.

Pension on retirement

6(4)        Subject as hereinafter provided, where a person

(a) reaches the age of 65 years and has not less than 15 years of service as a teacher within the previous 20 years; or

(b) reaches the age of 65 years and does not have 15 years of service as a teacher within the previous 20 years, but reaches any greater age not exceeding his age on December 31 of the calendar year in which he attains the normal retirement age, and attains 15 years of service as a teacher within the previous 20 years;

he is entitled to, and subject to section 18 shall be granted, an annual pension calculated as provided in subsection (1).

Pension after age 55

6(5)        Subject as hereinafter provided, where a person has retired, on or after June 30, 1970 and before January 1, 1985, from employment as a teacher and had

(a) within the 15 years immediately prior to his retirement, not less than 10 years of service as a teacher; or

(b) a total of at least 10 years of service as a teacher, with at least five consecutive years of service as a teacher immediately prior to the date of his retirement;

and he reaches the age of 55 years, or any greater age, he is entitled to, and shall be granted, on application therefor, an annual pension calculated as provided in subsection (1).

Pension on retirement after 1984

6(6)        Subject as hereinafter provided, a person

(a) who has retired from his employment as a teacher by terminating his contract of employment as a teacher after December 31, 1984;

(b) who has a total of at least 10 years of service as a teacher, with at least two years of service as a teacher in the 10 years immediately prior to his retirement; and

(c) who reaches the age of 55 years or any greater age and, in addition, for service on and after January 1, 1992, whose service under this Act and age combined total  80 or more or who is more than 60 years of age;

is entitled to and shall be granted, on application therefor, an annual pension calculated as provided in subsection (1).

Reduction for service on and after January 1, 1992

6(6.1)      Where neither of the conditions set out in clause (6)(c) for service on and after January 1, 1992 has been satisfied at the time of an application for a pension, the pension calculated under subsection (1) in respect of that service shall be reduced by .25% for each month between the month in which the pension commences to be paid and the month in which one of those conditions is satisfied.

Teaching within 90 teaching days after retirement

6(6.2)      If, within 90 days after retiring, a person becomes engaged, otherwise than as a substitute teacher, in providing what would be pensionable service under this Act if the person had not retired, he or she is deemed not to have retired and must repay to the fund any pension benefits received under subsection (6) for the period during which he or she would, but for this subsection, have been retired.

Maximum pension

6(7)        The annual pension granted under this section shall not exceed 70% of the weighted average annual salary of the teacher calculated in accordance with the following formula:

FORMULA

Weighted average annual salary of a teacher = ((A × E) + (B × F)) / (E + F)

In this formula

A

is the average of the salary of the person as a teacher during the designated seven years of his service as a teacher determined by dividing the total salary of the teacher during those designated seven years by seven;

B

is the average of the salary of the person as a teacher during the designated five years of his service as a teacher determined by dividing the total salary as a teacher during those designated five years by five;

E

is the total number of years of service of the person as a teacher before July 1, 1980, in respect of which the teacher has not made a special contribution under section 55, expressed in years and fractions of years in decimals to not less than three decimal places;

F

is the total number of years of service of the person as a teacher

(i) after June 30, 1980, and

(ii) before July 1, 1980 in respect of which the teacher has made a special contribution under section 55,

expressed in years and fractions of years in decimals to not less than three decimal places.

Determination of designated seven years

6(8)        For the purposes of subsections (1) and (7) and the formulas set out therein, "designated seven years" where used to refer to the designated seven years of service of the person as a teacher means the last seven years of service of the person as a teacher except that where his salary rate as a teacher for any period of his service as a teacher that is within any calendar year during his last 12 years of service as a teacher and that is not during his last seven years of service as a teacher is greater than his salary rate during any equivalent period of service as a teacher that is within his last seven years of service as a teacher

(a) that period of service as a teacher that is not within his last seven years of service as a teacher and the salary therefor

shall be substituted for

(b) that equivalent period of service that is within his last seven years of service as a teacher, and the salary therefor:

in determining the average annual salary during his designated seven years of service as a teacher under the formulas set out in subsections (1) and (7).

Determination of designated five years of service

6(9)        For the purposes of subsections (1) and (7) and the formulas set out therein, "designated five years" where used to refer to the designated five years of service of a person means the last five years of service of the person as a teacher except that where his salary rate as a teacher for any period of his service as a teacher that is within any calendar year during his last 12 years of service as a teacher and that is not during his last five years of service as a teacher is greater than his salary rate during any equivalent period of his service as a teacher that is within his last five years of service as a teacher

(a) that period of service as a teacher that is not within his last five years of service as a teacher, and the salary therefor;

shall be substituted for

(b) that equivalent period of service that is within his last five years of service as a teacher, and the salary therefor:

in determining his average annual salary during the designated five years of his service as a teacher under the formulas set out in subsections (1) and (7).

Determination of designated service for part-time service

6(10)       Subject to subsection (11), where a period of service used to determine the average annual salary during a person's designated seven years of service or designated five years of service as a teacher as determined under subsection (8) or (9) respectively includes within any year service that is part-time service, the salary received for that year shall be annualized for the purpose of determining whether or not it is greater or lesser than the rate of salary earned in any other year in that person's last 12 years of service as a teacher, and the annualized salary rate so determined for a period of part-time service shall be used in the calculation of the averages of the annual salary of the person for the purposes of subsections (1) and (7).

Determination of annualized salary in certain cases

6(11)       Where under subsection (10) the process of determining the annualized salary results in the selection of a salary rate that is, in the opinion of the board, not an appropriate rate having regard to the duties of the teacher on the part-time basis and for the purposes of this section, the board may, in its absolute discretion, select a salary rate for that year that it deems suitable for the purposes of this section.

Definition of "part-time service"

6(12)       For the purposes of this section, "part-time service" means regular contractual employment as a teacher where the service of the person so employed is less than full-time but on a regular recurring basis and the earnings for which bear the same proportion to the full-time salary rate for the position held as the time spent in the contractual employment bears to the time spent in employment of a person who holds an equivalent position on a full-time basis.

Years of service for determining eligibility

6(12.1)     In determining a person's eligibility for a pension, separate periods of full-time or part-time employment as a teacher shall be

(a) determined without regard to periods of temporary suspension from employment; and

(b) treated as one period of continuous service.

Additional allowance

6(13)       A teacher receiving a pension under subsections (6) and (6.1), may, subject to the requirements of the Income Tax Act (Canada) and the regulations under that Act, in addition, receive an allowance, payable in monthly instalments from the date of the teacher's retirement to the end of the month in which the teacher reaches the age of 65 years, based on factors recommended by the actuary and approved by the board and equal to the present value of an amount calculated in accordance with the following formula:

A = B C

In this formula,

A

is the amount from which the additional allowance is determined;

B

is the pension that would be payable as of the date of the teacher's retirement as if all of the service had been accumulated prior to January 1, 1992; and

C

is the pension payable under subsection (6).

S.M. 1992, c. 57, s. 29; S.M. 1996, c. 55, s. 30; S.M. 1998, c. 45, s. 17; S.M. 2001, c. 14, s. 4; S.M. 2008, c. 38, s. 3.

Service before 1925

7           For the purposes of calculating a pension as provided in section 6, no period of service as a teacher that occurred prior to July 1, 1925, shall be used in the calculation of the average annual salary of a teacher; and where the last seven years of service as a teacher of any person includes service as a teacher prior to that date, the average annual salary of that person used for the calculation of a pension as provided in subsection 6(1) shall be his average annual salary in his years of service as a teacher after that date.

Annuity on death of teacher

8(1)        Subject to subsections (1.1), (2), (3) and (5), where a teacher dies before he retires, and he had at least 10 years of service as a teacher in the 15 years immediately prior to the date of his death, or a total of at least 10 years of service as a teacher with at least five consecutive years of service as a teacher immediately prior to the date of his death or where a person who was entitled to a deferred pension under section 9 and has at least 10 years of service as a teacher dies before he begins to receive his deferred pension, the board shall

(a) if he is survived by a spouse or common-law partner, pay a pension for life to the surviving spouse or common-law partner that is, subject to subsection (2), equal to 60% of the pension, calculated as provided under subsection 6(1), that he would have received if he had not died but had retired on the date of his death and had at that time been of the age of 65 years;

(b) if he is not survived by a spouse or common-law partner but is survived by one or more eligible survivors, pay to each eligible survivor for as long as he remains an eligible survivor as defined in subsection 1(1), but not exceeding 120 months, equal pensions, the aggregate of which, at any time, shall equal 60% of the pension, calculated as provided under subsection 6(1), that he would have received if he had not died but had, on the date of his death, retired and been of the age of 65 years; and

(c) if he is survived by a spouse or common-law partner who dies before the payment of the pension under clause (a) has been made for 120 months, and if there remains at the date of the death of the surviving spouse or common-law partner one or more eligible survivors of the teacher, pay for the balance of the 120 months a pension or pensions or provided in clause (b).

Maximum pension

8(1.1)      The maximum monthly pension paid to one or more eligible survivors under clause (1)(b) or (c) shall not exceed the maximum permitted by the regulations under the Income Tax Act (Canada) as amended from time to time.

Reduction in pension to surviving spouse or common-law partner

8(2)        Where a surviving spouse or common-law partner to whom a pension is payable under subsection (1) is more than 10 years younger than the deceased teacher in respect of whom the pension is payable, the amount of the pension payable under subsection (1) to the surviving spouse or common-law partner shall be reduced to an amount that is actuarially equal in value to the value of a pension calculated as provided in clause (1)(a) to a person who was exactly 10 years younger than the deceased teacher.

Directions not to pay spouse or common-law partner

8(3)        Where a teacher, before he dies, directs the board in writing not to pay any pension to his surviving spouse or common-law partner under this section in the event of his death, and the teacher dies before withdrawing the direction in writing, the board shall not pay a pension applicable to service before January 1, 1985 to the spouse or common-law partner of the teacher under clause (1)(a), and for the purposes of this Act, the teacher shall be deemed to have died without being survived by a spouse or common-law partner.

Application of subsection 10(4)

8(4)        Subsection 10(4) applies in respect of benefits payable under this section as if the deceased teacher had retired on the date of his death and been eligible to receive a pension at that date.

Application of section

8(5)        This section applies only in respect of the death of the following described persons:

(a) A person who had terminated his contract of employment as a teacher before July 1, 1980 and who has deferred rights under section 9 as long as he does not again become a teacher.

(b) A person who, on July 1, 1980, was a person described in clause 3(c) or (h) or clause 64(2)(a)

(i) as long as he remains a person described in clause 3(c) or (h) or clause 64(2)(a), or

(ii) if he has terminated his employment as a person described in clause 3(c) or (h) or clause 64(2)(a) and, as a result, has deferred rights under section 9, as long as he does not again become a teacher.

(c) A teacher who dies before January 1, 1981, and who is not a group life insured under a group insurance plan for teachers that provides either a lump sum or survivor benefit on his death.

but does not apply to any other person.

Service after December 31, 1984

8(6)        For the purpose of calculating a pension payable under this section to the surviving spouse or common-law partner of a person, any service of the person as a teacher after December 31, 1984 shall not be included as service but, for the purpose of determining the eligibility of the surviving spouse or common-law partner of the person to a pension under this section, that service shall be taken into account.

S.M. 1996, c. 55, s. 31; S.M. 2001, c. 37, s. 9.

Deferred pension

9(1)        Notwithstanding section 3 and subsections 21(11) and (13) of The Pension Benefits Act, a person

(a) who has retired from his employment as a teacher by terminating his contract of employment as a teacher on or after June 30, 1970 and before January 1, 1985;

(b) who has at least five consecutive years of service as a teacher immediately prior to his retirement or at least 10 years of service as a teacher in the last 15 years immediately prior to his retirement; and

(c) who has

(i) in the case of a person with less than 10 years service as a teacher, attained the age of 65 years, or

(ii) in the case of a person with 10 years or more of service as a teacher, attained the age of 55 years;

is entitled to and shall be granted, upon application therefor, an annual pension calculated as provided in section 6, reduced by a percentage calculated in accordance with subsection (2).

Reduction in pensions

9(2)        The percentage of reduction of a pension granted to a person under subsection (1) shall be based on his years of service and shall be determined as follows:


Years of Service
Percentage of reduction of allowance or annuity
five years or more but less
   than six years
50
six years or more but less
   than seven years
40
seven years or more but less
   than eight years
30
eight years or more but less
   than nine years
20
nine years or more but less
   than 10 years
10
10 years or more nil

Deferred pensions after 1984

9(3)        Notwithstanding section 3 and subsections 21(11) and (13) of The Pension Benefits Act, a person

(a) who has retired from his employment as a teacher by terminating his contract of employment as a teacher after December 31, 1984;

(b) who has at least two years of service as a teacher in the last 10 years immediately prior to his retirement; and

(c) who has

(i) in the case of a person with less than 10 years of service as a teacher, attained the age of 65 years, or

(ii) in the case of a person with 10 years or more of service as a teacher, attained the age of 55 years;

is entitled to and shall be granted, upon application therefor, an annual pension calculated as provided in section 6 reduced by a percentage in accordance with subsection (2) with respect only to the portion of the pension based on service as a teacher before January 1, 1985.

Subsequent service included

9(4)        Where, on retirement from employment as a teacher, a person has the necessary service to entitle him to a pension under this section, any additional service as a teacher that he thereafter accumulates shall be included in calculating the pension to which he is entitled under this section except where the inclusion of that additional service would result in the amount of the total benefit payable in respect of his service being less than it would be without the inclusion thereof and in that case any contributions made by him in respect of the additional service which is not included in calculating a pension under this section shall be deemed, for the purposes of subsection 39(1), to be a contribution made in excess of what he was required to contribute under this Act.

Allowance increases

9(5)        Where a person begins to receive a pension or disability allowance or survivor's benefit under section 8 or this section subsequent to the year in which the person last had service as a teacher under this Act, the pension or disability allowance or survivor's benefit calculated in accordance with this Act shall be increased by any percentage increase in the consumer price index for Canada between December 31 in the year in which the person last had service as a teacher under this Act and the 31st day of December in the year immediately preceding the year in which the person begins to receive the pension or disability allowance or survivor's benefit, that is equivalent to the percentage increase for any year in that period in the consumer price index for Canada, adjusted in accordance with subsection 10(8) in respect of any year in which the actuary adjusts the level of the consumer price index for Canada under that subsection, that is used in the calculation of supplementary allowances or pension adjustments paid to persons who have retired.

S.M. 1992, c. 57, s. 30.

Pension adjustments

10(1)       Where, on July 1 in any year beginning with the year 1977, a pension or disability allowance is payable to a person who retired or became entitled to the pension or disability allowance on or before January 1 in the next preceding year, a monthly pension adjustment as determined under subsection (7) shall be paid to that person from and after the month of July in that year.

Partial pension adjustment

10(2)       Where, on July 1 in any year beginning with the year 1977, a pension or disability allowance is payable to a person who retired or became entitled to the pension or disability allowance after January 1 and before August 1 in the next preceding year, there shall be paid to that person from and after the month of July in that year the percentage of the monthly pension adjustment that would have been payable to him under subsection (1) if he had retired or become entitled to the pension or disability allowance before January 1 in the next preceding year which percentage is set out in column 2 of the following table opposite the month set out in column 1 of the following table in which he retired or became entitled to the pension or disability allowance:

TABLE
Column 1 Column 2
Month of Retirement

or Entitlement to Pension or Disability Allowance

Percentage of
Pension Adjustment Payable
January 91.67%
February 83.33%
March 75%
April 66.67%
May 58.33%
June 50%

Interim pension adjustment

10(3)       Where, on the first day of a month beginning with the month of August, 1977, a pension or disability allowance is payable to a person who retired or became entitled to the pension or disability allowance in that month of the preceding year, there shall be paid to that person commencing in the 13th month after the month in which he became entitled to the pension or disability allowance the percentage of the monthly pension adjustment that would have been payable to him under subsection (1) if he had retired or become entitled to the pension or disability allowance before January 1 in the next preceding year which percentage is set out in column 2 of the following table opposite the month set out in column 1 of the following table in which he retired or became entitled to the pension or disability allowance:

TABLE
Column 1 Column 2
Month of Retirement

or Entitlement to Pension or Disability Allowance

Percentage of
Pension Adjustment Payable
July 45.83%
August 41.67%
September 37.5%
October 33.33%
November 29.17%
December 25%
January 20.83%
February 16.67%
March 12.5%
April 8.33%
May 4.17%

Pension adjustment to beneficiary

10(4)       When a teacher or a retired teacher had died or dies and any benefits, other than a refund, are payable to any person under this Act in respect of that teacher or retired teacher, if this section would have applied to the deceased had he continued to live and had retired not later than the day of his death, the person to whom the benefits are payable shall be paid a monthly pension adjustment equal to 2/3 of the monthly pension adjustment that the deceased would have received had he continued to live commencing

(a) on the first day of the month following the date of the deceased's death; or

(b) on the date on which the deceased would have commenced receiving the pension adjustment;

whichever is the later and ceasing on the date the benefits cease to be payable.

10(5) and (6) Repealed, S.M. 1992, c. 57, s. 31.

Calculation of pension adjustment

10(7)       Notwithstanding section 3 and any other provision of The Pension Benefits Act, the amount of the monthly pension adjustment payable to a person under subsection (1) in any year is the amount calculated for that person in accordance with the following formula:

FORMULA

Monthly pension adjustment = I × A

In this formula

I

is the percentage (rounded to the nearest two decimal places) determined by clause (a) or (b), whichever is less:

(a) the greater of 0% and the maximum percentage that, if used to determine the monthly pension adjustments under this section for the year, would, in the actuary's opinion, result in no unfunded liability in the pension adjustment account as at December 31 of the immediately preceding year,

(b) the following percentage:

(i) for 2008 and each of the next nine years, either 5.33%, or 2/3 of the percentage increase in the consumer price index for Canada on December 31 of the immediately preceding year over the consumer price index for Canada on December 31 of the next preceding year, whichever is less,

(ii) for 2018 and each year after that, the percentage increase in the consumer price index for Canada on December 31 of the immediately preceding year over the consumer price index for Canada on December 31 of the next preceding year;

A

is the monthly pension or disability allowance that would be payable to him if calculated under section 6, 9, 19 or 20, as the case may be, together with any supplementary allowance and any pension adjustment that is already being paid to him.

10(8)       Repealed, S.M. 2008, c. 38, s. 4.

Adjustment of additional allowance

10(9)       A teacher receiving an allowance under subsection 6(13) is entitled to a monthly adjustment of the allowance calculated in accordance with subsection (7), and the adjustment shall cease to be payable on the date the allowance ceases to be payable.

S.M. 1992, c. 57, s. 31; S.M. 2008, c. 38, s. 4.

Guaranteed retirement allowance or other plan

11(1)       Where a teacher so elects in writing, in a form prescribed in the regulations, before he becomes entitled to receive a pension under section 6 or 9, or before he begins to receive a pension under section 19 or 20, the board, in lieu of a pension under section 6, 9, 19 or 20, as the case may be, shall pay, as herein provided,

(a) for life, but in any event for a specified period of years, an annual pension (hereinafter called "a guaranteed pension"); or

(b) a pension under any other plan, including an integrated pension, approved by the board.

Amount of pension under alternative plan

11(2)       Where a teacher elects to be paid a guaranteed pension or a pension under another plan approved by the board as provided in subsection (1), he is entitled to a guaranteed pension, or a pension under that other plan, of an actuarial value that is the equivalent of the actuarial value of the pension he would have received under section 6, 9, 19 or 20, as the case may be.

Payment of guaranteed retirement allowance

11(3)       Where a teacher elects to be paid a guaranteed pension or a pension under another plan approved by the board under subsection (1), if the pension continues to be payable for any period after the death of the teacher, the board, on the death of the teacher, shall continue to pay the pension that, under the plan elected, remains payable

(a) to such person as the teacher before or after he begins to receive the pension may designate in writing signed by him, by a will or otherwise; or

(b) if he has designated no such person, or if the person so designated has died,

(i) to his surviving spouse or common-law partner; or

(ii) if he leaves no surviving spouse or common-law partner, to the legal guardian of his infant children living at the time of his death; or

(iii) if he leaves no surviving spouse or common-law partner and no infant children, to his legal personal representative;

for the remainder of the period during which it is payable; but if any person to whom a pension is required by this subsection to be paid is

(c) under 18 years of age; or

(d) mentally incompetent; or

(e) otherwise under legal guardianship;

the pension shall be paid to his legal guardian, committee or substitute decision maker for property for him on his behalf.

Lump sum

11(3.1)     Where a person has selected a guaranteed pension under clause 11(1)(a) and the designated beneficiary subsequently dies, the board may, instead of paying an optional pension or annuity, on the application of the legal personal representative, pay to him or her a lump sum calculated by the actuary and equal to the commuted value, at the date of the payment,  of the remaining unpaid instalments of the optional pension or annuity payable to the legal personal representative.

Change of designated recipient

11(4)       A person who has designated another to receive payment of the balance of a guaranteed pension under subsection (3) may, at any time, change the person so designated by signing a later writing to that effect; and any designation made as provided in this section, even if contained in a will, notwithstanding section 20 of The Wills Act, shall have effect from the time of its execution.

Designation by inoperative will

11(5)       A designation contained in an instrument purporting to be a will which has not been revoked otherwise than by operation of law shall be effective as a designation, notwithstanding that the instrument is invalid as a testamentary instrument.

11(6)       Repealed, S.M. 1992, c. 57, s. 32.

Joint pension or annuity

11(7)       Notwithstanding any other provision of this section, where, after December 31, 1983, the board begins paying a pension or annuity to a former teacher, if the former teacher is married or cohabiting with a common-law partner on the date the payments begin, unless the former teacher and the spouse or common-law partner of the former teacher jointly agree, in writing, in a form approved by the Manitoba Pension Commission, filed with the board not later than 30 days after the date on which the first payment is actually paid, to the payment of the pension or annuity in some other form approved by the board, the former teacher shall be deemed to have elected, under subsection (1), a joint pension or annuity payable during the lives of the former teacher and the spouse or common-law partner but being reduced by 1/3 on the death of either the former teacher or the spouse or common-law partner.

11(8)       Repealed, S.M. 2001, c. 37, s. 9.

S.M. 1992, c. 57, s. 32; S.M. 1993, c. 29, s. 204; S.M. 1996, c. 55, s. 32; S.M. 1997, c. 52, s. 20; S.M. 2001, c. 37, s. 9.

Payment to Winnipeg pensioners

12(1)       Subject to subsection 24(1), the board shall in each year pay a pension computed as set out in section 6 to each person who was on March 31, 1957, entitled to receive a pension under the Winnipeg pension by-law, and who is entitled to receive a pension under this Act, except a person who is entitled to receive a pension only under section 13 or 14.

Payment of supplementary pension

12(2)       Where the amount that would have been payable in each year as a pension under the Winnipeg pension by-law to a person to whom subsection (1) applies exceeds the amount payable as a pension to that person under subsection (1), the board shall in each year pay to that person a supplementary pension equal to the amount of the excess.

Maximum pension

12(3)       Notwithstanding any other provision of this Act, except section 5, and subject to section 5, no person shall receive a pension under subsection (1) and (2) that is greater than the greater of

(a) a pension under subsection (1); or

(b) the pension he would have received as a pension under the Winnipeg pension by-law.

Payment to recipients of special Winnipeg disability allowances

12(4)       The board shall in each year pay to each person who is receiving an allowance for disability under By-law No. 54 of the Winnipeg division an amount equal to $720. less the amount he is receiving as an allowance under the said by-law.

Payment to special Winnipeg annuitants

12(5)       The board shall in each year pay to each person who is receiving under By-law No. 54 of the Winnipeg division an allowance other than for disability, a pension equal to the greater of

(a) a pension computed under section 6 less $700.; or

(b) a retirement allowance that he could have received under The Teachers' Retirement Allowance Act, being chapter 261 of the Revised Statutes of Manitoba, 1954, as amended up to June 30, 1963, if it had remained in force after that date, less $700.

Payments to Winnipeg pensioners not entitled to pension under Act

13(1)       Subject to subsection 24(1), the board shall in each year pay to each person who was, on March 31, 1957, entitled to receive a pension under the Winnipeg pension by-law and who would not except for this section, be entitled under this Act to receive a pension, a pension computed as set out in section 6.

Servicemen's pensions

13(2)       The board shall in each year pay amounts computed in the manner set out in the Winnipeg pension by-law for computing an annuity under paragraph 2(b) of the Winnipeg pension by-law to each person

(a) in respect of whom the Winnipeg district paid amounts into the Winnipeg pension fund during the period that that person was in the armed forces of the Crown or of the allies of the Crown during the Second Great War;

(b) who upon retirement would have become entitled to receive an annuity under paragraph 2(b) of the Winnipeg pension by-law; and

(c) who upon retirement applies therefor to the board in writing in the form prescribed by the regulations.

Payment of deferred pension

14(1)       The board shall in each year pay in the manner and in the amount prescribed in paragraph 3(b) of the Winnipeg pension by-law, a deferred pension to each person who, on March 31, 1957, was entitled to receive such a deferred pension under the Winnipeg pension by-law.

Deferred Winnipeg pensions

14(2)       The board shall in each year pay, in the manner and in the amount prescribed in paragraph 3(b) of the Winnipeg pension by-law, a deferred pension to each person who

(a) had resigned from the teaching staff of the Winnipeg district on or before March 31, 1957, and is not after that date a teacher;

(b) would have become entitled to a deferred pension under the Winnipeg pension by-law at a date prescribed therein; and

(c) not earlier than one month before the date to which reference is made in clause (b), applies therefor to the board in writing on the form prescribed in the regulations.

Idem

14(3)       The board shall in each year pay in the manner and in the amount prescribed in paragraph 3(b) of the Winnipeg pension by-law, a deferred pension to each person who

(a) has, for 15 continuous years prior to April 1, 1957, been a member of the Winnipeg pension fund;

(b) resigns from the teaching staff of the Winnipeg district on or after April 1, 1957, and does not continue to be, or become again, a teacher;

(c) would have become entitled to a deferred pension under the Winnipeg pension by-law at a date prescribed therein; and

(d) not earlier than one month before the date to which reference is made in clause (c) applies to the board in writing on the form prescribed in the regulations for a deferred pension.

Payment by Winnipeg to trust account

14(4)        Where a person who, at a date prescribed in the Winnipeg pension by-law, would become entitled to a deferred pension under subsection (3) resigns from the teaching staff of the Winnipeg division and does not continue to be a teacher, the Winnipeg division shall pay to the board on or before January 31 of the year next following the year in which he resigns an amount equal to the actuarial liability for the payments that the board may be required to make under subsection (3).

Refund to Winnipeg

14(5)       Where a person to whom subsection (1) or (2) applies, subsequently becomes a teacher, the board shall pay to the Winnipeg district an amount equal to the actuarial liability for the payments that the board might have been required to make under subsection (1) or (2) with respect to that person if he had not become a teacher again.

Retirement allowances in special cases

15          Where a person who, on March 31, 1957, was a teacher and was receiving a pension under the Winnipeg pension by-law, retires from his employment as a teacher and applies in writing for a retirement allowance, the board shall in each year, notwithstanding any other provision of this Act, pay to that person, in addition to any pension which he is entitled to receive under section 12 or subsection 13(1), a pension calculated as provided in subsection 6(1) on the basis of the years of service and salary of that person after April 1, 1957.

Deferring pension

16(1)       Where a teacher, upon reaching the age of 65 years or at any greater age, first becomes entitled to receive a pension, he may, by giving to the board notice of his intention to defer his pension not less than one month before the day he reaches the age of 65 years, or any later date upon which he first becomes entitled to receive a pension, defer his pension during any period during which he continues to teach.

Payment of deferred pension

16(2)       Where a teacher has deferred his pension under subsection (1), he may

(a) at any time after the expiry of one year from the time he deferred his pension; or

(b) with permission of the board, at any time after he deferred his pension;

apply to the board to begin paying the pension, and he shall thereupon be entitled to receive a pension equal to the pension to which he was entitled at the time he deferred his pension and an additional pension of an actuarial value that is the equivalent of the total of the pension payments that were deferred.

Definitions

17(1)       In this section,

"employed as a teacher" means engaged in providing a service that, if it were provided by a teacher, would be pensionable service under this Act; (« employée à titre d'enseignant »)

"school year" means the period beginning on July 1 of one year and ending on June 30 of the next year. (« année scolaire »)

Teaching while receiving a pension

17(2)       Subject to subsection (4), a person may be employed as a teacher while receiving a pension.

No contributions while receiving a pension

17(3)       A person must not, and is not liable to, contribute to the fund under section 52 for any period of service during which he or she is receiving a pension, and such a period does not count as service in determining the amount of his or her pension.

Teaching more than 120 days

17(4)       If a person is employed as a teacher for more than 120 full days in a school year while receiving a pension,

(a) clauses 18(2)(a) to (c) apply as if the person had made an election under subsection 18(1) on the 121st full day that he or she was employed as a teacher in that year; and

(b) the person must repay to the fund any pension benefits received for the period beginning that day and ending when he or she again retires under this Act.

Teacher must notify employer

17(5)       A person who is receiving a pension while employed as a teacher must inform the employer

(a) that he or she is receiving a pension; and

(b) of the number of full days in the school year that he or she has been employed as a teacher while receiving a pension.

Employer must notify board

17(6)       The employer of a teacher who is receiving a pension must keep a record of the number of full days in the school year that he or she has been employed as a teacher while receiving a pension, and must notify the board in writing when that number reaches 120.

Full day

17(7)       For the purposes of this section,

(a) a person who is employed as a teacher for half a day or less shall be considered to be employed as a teacher for a half day;

(b) a person who is employed as a teacher for more than half a day but less than a full day shall be considered to be employed as a teacher for a full day; and

(c) a person shall be considered to be employed as a teacher for one full day for every two half days that he or she is employed as a teacher.

S.M. 2001, c. 14, s. 5.

Election to continue to earn service

18(1)       Notwithstanding sections 16 and 17, but subject to subsection 6(2), a teacher who has continued employment as a teacher or become re-employed as a teacher after becoming entitled to a pension under subsection 6(4) or after beginning to receive a pension or annuity under any provision of this Act, may elect, by filing a written notice thereof, with the board, to continue to be deemed to be a teacher under this Act during the period of such continued employment or re-employment.

Effect of election

18(2)       Where a teacher has made an election referred to in subsection (1),

(a) the board shall suspend payment of the pension or annuity effective on the date that the board receives the written election until the teacher again retires under this Act and shall then recommence payment of the pension in the amount in which it would have been on the date of the subsequent retirement if the pension or annuity had continued to be paid during the period of continued employment or re-employment;

(b) the teacher shall contribute to the fund in accordance with section 52 effective from the date of filing the election with the board and, subject to subsection 6(3), until the teacher again retires under this Act; and

(c) the board shall pay to the retired teacher, upon his retiring again under this Act, a further pension or annuity in an amount based on the period of service and salaries earned during the period of continued employment or re-employment but service both before and during that period shall be included in determining whether the person is eligible for the additional pension or annuity.

Total and permanent disability

19(1)       Subject as herein provided, a person who

(a) is under 65 years of age;

(b) retires or is retired from his employment on account of total and permanent disability; and

(c) if he were 65 years of age at the time of his retirement would qualify for a pension under section 6;

may, in the absolute discretion of the board, be granted a disability allowance computed in the same manner as a pension to which he would have been entitled under the Act if he were 65 years of age at the time of his retirement.

Application of section after June 30, 1980

19(2)       A person who, on account of total and permanent disability, retires or is retired from his employment as a teacher after June 30, 1980, is not eligible for a disability allowance under subsection (1) unless

(a) he was absent from work during part of the month of June, 1980, on account of illness or injury which resulted in the total and permanent disability and that illness or injury, or complications arising therefrom, required him to be absent from work for at least 60 consecutive working days; or

(b) on and after June 30, 1980, he is never employed as a teacher in a position where there is a group insurance plan in force which provides a disability income for teachers; or

(c) before December 31, 1980, he provides proof satisfactory to the board that he is unable to become insured under a group insurance plan which provides disability income for teachers because he is unable to provide evidence of health satisfactory to the insurer of the plan; or

(d) on July 1, 1980, he was a person described in clause 3(c) or (h) or clause 64(2)(a),

(i) as long as he remains a person described in clause 3(c) or (h) or clause 64(2)(a), or

(ii) if he has terminated his employment as a person described in clause 3(c) or (h) or clause 64(2)(a) and, as a result, has deferred rights under section 9, as long as he does not again become a teacher; or

(e) on July 1, 1980, he is an eligible employee employed by the association and he remains so employed until retirement.

Partial disability allowance

20(1)       Subject as herein provided, a person who

(a) is under 65 years of age;

(b) retires or is retired from his employment on account of a disability not amounting to total and permanent disability; and

(c) if he were 65 years of age at the time of his retirement would qualify for a pension under section 6;

may, in the absolute discretion of the board, be granted a disability allowance computed in the same manner as the pension to which he would have been entitled if he were 65 years of age at the time of his retirement reduced by .125% for each month that his actual age on the date the pension becomes payable is less than 55 years of age.

Application of subsec. (1) after June 30, 1980

20(2)       A person who, on account of a disability not amounting to total and permanent disability, retires or is retired from his employment as a teacher after June 30, 1980, is not eligible for a disability allowance under subsection (1) unless

(a) he was absent from work during part of the month of June, 1980, on account of illness or injury which resulted in the disability and that illness or injury, or complications arising therefrom, required him to be absent from work for at least 60 consecutive working days; or

(b) on and after June 30, 1980, he is never employed as a teacher in a position where there is a group insurance plan in force which provides a disability income for teachers; or

(c) before December 31, 1980, he provides proof satisfactory to the board that he is unable to become insured under a group insurance plan which provides disability income for teachers because he is unable to provide evidence of health satisfactory to the insurer of the plan; or

(d) on July 1, 1980, he was a person described in clause 3(c) or (h) or clause 64(2)(a),

(i) as long as he remains a person described in clause 3(c) or (h) or clause 64(2)(a), or

(ii) if he has terminated his employment as a person described in clause 3(c) or (h) or clause 64(2)(a) and, as a result, has deferred rights under section 9, as long as he does not again become a teacher; or

(e) on July 1, 1980, he is an eligible employee employed by the association and he remains so employed until retirement.

Medical certificate

21(1)       A person who applies for a disability allowance shall file with the board a medical certificate, in a form prescribed in the regulations, as to his health and physical condition.

Report to be furnished

21(2)       On request of the board

(a) the board of trustees of the school district by which an applicant for a disability allowance was last employed;

(b) the board of trustees of any other school district by which the applicant has been employed; and

(c) in the case of an applicant who has been employed as a teacher by the Crown, the minister;

shall furnish to the board a report in a form prescribed in the regulations.

Medical report

21(3)       For the purpose of obtaining an independent medical opinion, the board shall refer the case of each applicant for a disability allowance to a duly qualified medical practitioner who shall be appointed by, and report to, the board.

Disposal of application

21(4)       Upon receipt of the report of a duly qualified medical practitioner to whom a case has been referred under subsection (3), the board shall consider it, and shall dispose of the application within the three months next following the receipt thereof; and the decision of the board shall, subject to subsection (5), be final and conclusive.

Change of disability allowance

21(5)       The board may review the case of a person to whom a disability allowance is payable under this Act; and

(a) if it sees fit, may cancel or suspend the disability allowance; or

(b) in the case of a disability allowance payable in respect of a partial disability, if it is satisfied that the person was at the time of making his application therefor, and still is, suffering from a total and permanent disability, may increase the disability allowance to an amount computed under section 19, or

(c) in the case of an allowance payable in respect of total and permanent disability, if it is satisfied that the person is no longer suffering from a total and permanent disability, may reduce the disability allowance to an amount computed under section 20.

Effect of re-employment on disability allowance

21(6)       Where a person to whom a disability allowance is payable under either section 19 or 20 is re-employed as a teacher, the disability allowance payable to him shall immediately cease to be paid until such time as he becomes entitled to be paid a retirement allowance or a disability allowance as provided herein; but nothing in this subsection affects his right on his subsequent retirement to be paid a pension or disability allowance; and the period during which he received a disability allowance shall not be included in the number of years during which he is required to have 10 or 15 years of service as a teacher or in the consecutive years of service which he is required to have, to be eligible for a pension or a further disability allowance.

Effect of payments under Workers Compensation Act

21(7)       Where a person, to whom a full disability allowance would otherwise be payable under this Act, is also entitled to receive compensation under The Workers Compensation Act, the board shall reduce the amount of the disability allowance payable to him under this Act by the amount that he receives as compensation under The Workers Compensation Act.

No disability allowance until after sick leave used

21(8)       The board shall not grant a disability allowance to a person until after he has received the benefit of all sick leave with pay to which he is entitled.

Monthly instalments

22          All pensions and disability allowances shall be paid in monthly instalments on the last day of the month.

First instalment

23(1)       Subject to the regulations, the first instalment of a pension payable to a person under subsection 6(4) is payable on the last day of the first month after he becomes entitled to the pension, and the first instalment of any other pension or a disability allowance shall be paid on the last day of the month next following the month in which the recipient retires from his employment as a teacher, or on the last day of the month in which his application is approved by the board, whichever is the later.

Termination of pension or disability allowance

23(2)       Except as herein provided, a pension or a disability allowance paid to a retired or disabled teacher ceases, and the last instalment thereof shall be paid on the last day of the month in which he dies.

Reduction in pensions, etc. of persons receiving annuities under Winnipeg pension by-law

24(1)       Subject to section 5, where a person who is entitled to a pension or a disability allowance under this Act is also entitled to an annuity under the Winnipeg pension by-law, the annual pension or disability allowance payable under this Act shall be reduced by the amount of the annual payment that could have been made under an annuity that could have been purchased by the contributions he would have been required to make to the fund under a former Act during any period commencing after July 1, 1930 and ending before September 1, 1963, during which he was employed as a teacher by the Winnipeg division, if he had been employed as a teacher by another school district during that period.

Special employment with Winnipeg division

24(2)       Subject to section 5, where a person was employed as a teacher by the Winnipeg division during any period commencing after July 1, 1930 and ending before April 1, 1957, during which

(a) he did not contribute either to the Winnipeg pension fund under the Winnipeg pension by-law or to a fund under a former Act; and

(b) the government made contributions to a fund under a former Act in respect of him;

that period shall be included in his years of service as a teacher for the purposes of this Act, but any pension or disability allowance to which he may be entitled under this Act shall be reduced by the amount of the annual payment that could have been made under an annuity that could have been purchased by the contributions he would have been required to make during that period to the fund under a former Act if he had been employed as a teacher by another school district during that period.

Deduction of certain insurance premiums

25          Notwithstanding section 70, where a person to whom a pension or disability allowance is payable is liable for the payment of any premium for benefits under a group insurance scheme or plan covering teachers or persons to whom pensions or disability allowances are payable under this Act, if he applies to the board for the purpose, the board may deduct from the amount of the pension or disability allowance the amounts of that premium and remit the amounts so deducted to the person to whom the premiums are payable.

Refund of contributions on ceasing to be teacher

26(1)       Subject as herein provided, where a teacher

(a) ceases, otherwise than by death, to be a teacher;

(b) is not eligible for an immediate pension; and

(c) is not eligible for, or does not apply for and receive, a disability allowance;

and applies to the board for a refund of his contributions to the fund, he shall be entitled to receive, and the board shall pay to him, from the fund, an amount equal to the sum of

(d) the contributions that he has made to the fund established under a former Act and to the fund under this Act prior to January 1, 1984, without interest; and

(e) the contributions that he has made to the fund after December 31, 1983, including interest credited thereon under subsection (9);

less any amount that has previously been refunded to him or paid to him previously as a disability allowance under this Act or under a former Act or the regulations made thereunder.

Postponement of refund

26(2)       On receiving an application under subsection (1), the board may, in its absolute discretion, postpone the payment of the amount payable to the applicant under subsection (1) to a date not later than three months after the later of

(a) the date on which the application was made; or

(b) the date on which the applicant ceases to be a teacher.

Refund on death

26(3)       Where

(a) a teacher; or

(b) a person who has made a remittance under subsection 35(1) and who has not again become a teacher for a further period or periods of service as a teacher totalling at least one year; or

(c) a person who is entitled under this Act to a refund of contributions that he has made to the fund;

dies and a benefit is not payable under section 8, an application for a refund of his contributions to the fund in respect of service before January 1, 1985, or any remittances made to the fund under subsection 35(1) in respect of service before January 1, 1985, may be made to the board

(d) by a person designated in the will of the deceased person or in another written document signed by the deceased person; or

(e) if a person is not so designated, or the person so designated has died,

(i) by the surviving spouse or common-law partner of the deceased person, or

(ii) if the deceased person leaves no surviving spouse or common-law partner, by the eligible survivor or survivors of the deceased person, or

(iii) if the deceased person leaves no surviving spouse or common-law partner or eligible survivor or survivors, by the legal representative of the deceased person;

and the applicant shall be entitled to receive, and the board shall pay to him from the fund an amount equal to the sum of the contributions and remittances that the teacher or that other person has made to the fund established under the former Act and to the fund under this Act in respect of service before January 1, 1985, less any amount that was previously paid to him as a refund under this section or under similar provisions of a former Act or the regulations made thereunder with interest accrued thereon at a rate equal to the average rate of interest earned by the fund and computed in respect of the period between the date on which the teacher or person made to the fund the first of the contributions or remittances to be refunded and the date on which he died; but, if a person who is entitled to make an application under this subsection is

(f) under 18 years of age; or

(g) mentally incompetent; or

(h) otherwise under legal guardianship;

his legal guardian, committee or substitute decision maker for property may make the application for him and on his behalf.

Refund on death for service after 1984

26(4)       Where, after December 31, 1984,

(a) a teacher; or

(b) any person who is entitled under this Act to a refund of contributions that he has made to the fund;

dies and subsection 27(3) would not have applied to him if he had ceased to be a teacher on the date of his death, the board shall pay, in the manner and to the person specified in subsection (3), the amount of the contributions that he has made to the fund after December 31, 1984, including interest credited thereon under subsection (9).

Other benefits on death for service after 1984

26(5)       Where, after December 31, 1984, a person who has been a teacher dies and subsection 27(3) would have applied to him if he had ceased to be a teacher on the date of his death, the board shall pay, in the manner and to the person specified in subsection (3),

(a) a life annuity to the surviving spouse or common-law partner; or

(b) where there is no surviving spouse or common-law partner, a lump sum to the beneficiary or in the absence of a beneficiary, to the estate of the deceased;

the value of which is equal to the commuted value of the deferred pension to which the deceased person would have been entitled under section 9 with respect to service after December 31, 1984.

Payment as life annuity or transfer

26(5.1)     A payment under clause (5)(a) may be made as a life annuity or as a transfer of an amount equal to the commuted value of the pension benefit in accordance with The Pension Benefits Act.

Refunds of contributions under former Act

26(6)       Subject to subsection (7), where a person who was a contributor to the fund established under a former Act, and who ceased to be a teacher before the effective date, applies after the effective date, for a refund of the contributionsso made by him, the board shall deal with his application as if the former Act and the by-laws and regulations made thereunder were in force, and shall pay to him the amount, if any, to which he would have been entitled thereunder.

Refund of contributions made under former Act and this Act

26(7)       Where a person who

(a) was a contributor to the fund established under a former Act;

(b) ceased to be a teacher before the effective date;

(c) again becomes a teacher after the effective date and contributes to the fund for at least one teaching year;

(d) thereafter becomes a person to whom subsection (1) is applicable; and

(e) made contributions under the former Act that have not been refunded to him;

applies for a refund of contributions made by him, he is entitled to receive a refund of all contributions made by him to the fund established under the former Act, less any amount that was previously paid to him as a refund under this Act or the former Act or the regulations made thereunder.

Refund after disability allowance

26(8)       Notwithstanding any other provision of this Act, where the board cancels a disability allowance granted to a person before the total of all instalments of the disability allowance that have been paid are equal to, or exceed, the amount of the contributions that the person made to the fund, without interest, less any amount that has been previously refunded to him under this or a former Act, the person may apply for and is entitled to receive a refund from the fund of an amount equal to the difference between

(a) the contributions that he made to the fund, without interest, less any amount that has been previously refunded to him under this or a former Act; and

(b) the total of all instalments of the disability allowance paid to him.

Accruals on contributions made after 1983

26(9)       For the purposes only of determining the amounts of interest payable under subsections (1) and (4), each separate account for a teacher in the accounts of the fund shall, in addition to the contributions made by the teacher, be credited at such times as shall be determined by the board, not less frequently than annually, with interest on contributions made for service after December 31, 1983, at a rate fixed by the board and approved by the Superintendent of Pensions in accordance with The Pension Benefits Act.

S.M. 1993, c. 29, s. 204; S.M. 1996, c. 55, s. 33; S.M. 2001, c. 37, s. 9; S.M. 2008, c. 38, s. 5.

Certain contributions not refundable

27(1)       Notwithstanding any other provision of this Act, where a teacher

(a) ceases to be a teacher after June 30, 1977;

(b) has accumulated 10 or more years of service as a teacher, 10 of which were within the last 15 years, or the last five of which were consecutive or has been in the service of the same employer for a continuous period of 10 years or more; and

(c) has attained the age of 45 years;

his contributions and accruals in the fund in respect of his service under this Act after July 1, 1976, shall not be refunded and the provisions of this Act continue to apply to him in respect of those contributions and that service after July 1, 1976.

Determination of service for certain purposes

27(2)       Where a teacher ceases to be a teacher and receives a refund of a portion of the contributions and accruals in the fund and, because of subsection (1), does not receive a refund of his contributions and accruals in the fund in respect of his service under this Act after July 1, 1976, in order to determine the length of his service for the purposes of determining eligibility for benefits under section 6, 8, 9, 19 or 20, the period of his service under this Act in respect of which he received a refund of his contributions and accruals in the fund shall be included in his period of service as a teacher.

Certain contributions after 1984 not refundable

27(3)       Notwithstanding any other provision of this Act and section 3 and subsection 21(13) of The Pension Benefits Act, where a teacher

(a) ceases to be a teacher after December 31, 1984; and

(b) has at least five years of service as a teacher in the last 10 years immediately prior to his ceasing to be a teacher;

his contributions and accruals in the fund in respect of his service under this Act, after December 31, 1984, shall not be refunded and the provisions of this Act continue to apply to him in respect of those contributions and that service after December 31, 1984.

Certain contributions after 1990 not refundable

27(3.1)     Notwithstanding any other provision of this Act and section 3 and subsection 21(13) of The Pension Benefits Act, where a teacher

(a) ceases to be a teacher after December 31, 1989; and

(b) has at least two years of service as a teacher in the last 10 years immediately prior to his or her ceasing to be a teacher;

his or her contributions and accruals in the fund in respect of service under this Act after December 31, 1984, shall not be refunded, and the provisions of this Act continue to apply in respect of those contributions and that service after December 31, 1984.

Determination of service for subsec. (3)

27(4)       Where a teacher ceases to be a teacher and receives a refund of a portion of the contributions and accruals in the fund and, because of subsection (3), does not receive a refund of his contributions and accruals in the fund in respect of his service under this Act after December 31, 1984, in order to determine the length of his service for the purposes of determining eligibility for benefits under section 6, 8, 9, 19 or 20, the period of his service under this Act in respect of which he received a refund of his contributions and accruals in the fund shall be included in his period of service as a teacher.

S.M. 1992, c. 57, s. 33.

Commutation of small pension

28          A benefit payable in respect of a terminating, retiring or deceased teacher or former teacher may be paid as a cash refund or transfer of an amount equal to the commuted value of the pension benefit in accordance with subsection 21(4) of The Pension Benefits Act.

S.M. 1996, c. 55, s. 34; S.M. 2008, c. 38, s. 6.

Refund by instalments

29(1)        Where a person applying under section 26 for a refund of contributions to the fund so requests, the board may pay the amount of the refund in instalments of not less than $100. and over a period not exceeding five years.

Transfer of contributions to another fund

29(2)       Where a person in an application for a refund of contributions that he made to the fund includes a request that the whole or any part of the refund be paid to another superannuation fund, pension fund, retirement allowance fund, or other similar type of fund, the board may pay the refund or a part thereof into that fund upon such terms and conditions as to releases from the person as the board may require.

Refund on death of beneficiaries

30(1)       Notwithstanding any other provision of this Act, where

(a) a person receiving a pension or disability allowance, other than a guaranteed pension or a pension under another plan approved by the board under subsection 11(1) that continues to be paid after the death of the person, including a person who receives the pension or disability allowance as the survivor of a joint life pension under a plan approved by the board under subsection 11(1), dies; or

(b) all eligible survivors of a teacher entitled to receive pensions under section 8 as a result of the death of a teacher, cease to receive pensions because they have ceased to be eligible survivors; or

(c) a person receiving an annuity under section 37 dies;

and the aggregate of the instalments of the pension, allowance or annuity that have been paid in respect of the service of a teacher and the contributions made by the teacher in respect of that service are less than the aggregate of the contributions that that teacher made to the fund under this Act and a former Act, an application may be made to the board by the person entitled to make application under subsection 26(3), for a refund of an amount equal to the difference and the applicant is entitled to receive and the board shall pay to the applicant the amount of the difference.

Definition of "contributions" for subsection (1)

30(2)       For the purposes of subsection (1), "contributions" means the actual contributions together with interest accrued thereon at a rate equal to the average rate of interest earned by the fund compounded yearly and computed in respect of the period between the date on which the person made to the fund the first of the contributions to be refunded and the date on which he began to receive the pension, disability allowance or annuity.

Application of section to additional contributions

30(3)       For the purpose of this section, any additional contributions of a person, and any related annuity payable from or in respect of those additional contributions, to which reference is made in clause 39(1)(b), shall be treated separately in determining any refund payable under this section.

Contributions over 50% of commuted value

31(1)       Notwithstanding section 3 and subsection 21(11) of The Pension Benefits Act, where a teacher or former teacher, or the spouse or the former or surviving spouse, or the common-law partner or the former or surviving common-law partner, or any other eligible survivor or survivors, of a teacher or former teacher or deceased teacher, commences or commence to receive a benefit, other than a benefit under subsection 26(1) or (4) or section 37 or subsection 41(12) or (14), the board shall calculate the commuted value of that part of the benefit which is calculated in respect of service after December 31, 1984, and, if the contributions of the teacher or former teacher or deceased teacher to the fund for service after December 31, 1984, and interest accumulated thereon, exceed 50% of that commuted value, the board shall

(a) transfer the excess into a separate money purchase account for the teacher or former teacher, or the spouse or the former or surviving spouse, or the common-law partner or the former or surviving common-law partner, or the eligible survivor or survivors, to provide an additional benefit to the teacher or former teacher, or the spouse or the former or surviving spouse, or the common-law partner or the former or surviving common-law partner, or the eligible survivor or survivors, by way of an annuity payable for life or in accordance with any option required or permitted under section 11; or

(b) if the teacher or former teacher, or the spouse or the former or surviving spouse, or the common-law partner or the former or surviving common-law partner, or the eligible survivor or survivors, within 90 days of being informed by the board of the amount of the excess, so requests or request the board in writing, refund the excess to the teacher or former teacher, or the spouse or the former or surviving spouse, or the common-law partner or the former or surviving common-law partner, or the eligible survivor or survivors, or transfer it to any registered retirement savings plan or registered pension account designated in the request.

Adjustment account credits

31(2)       For the purposes of subsection (1), the contributions of a teacher or former teacher to the fund shall be calculated by deducting from the actual amounts contributed to the fund by the teacher or former teacher, any portion thereof credited to the pension adjustment account under subsection 49(2) and the interest on the contributions of a teacher or former teacher to the fund shall be calculated by deducting from the interest on the actual amounts contributed to the fund, any interest accumulated on the portion of the contributions credited to the pension adjustment account under subsection 49(2).

S.M. 2001, c. 37, s. 9.

Division of pension benefit credit

32(1)       Where pursuant to subsection 31(2) of The Pension Benefits Act the pension benefit credit of a teacher or former teacher is divided, the portion of the pension benefit credit to which the spouse or former spouse, or the common-law partner or former common-law partner, of the teacher or former teacher is entitled on the division shall be transferred by the board

(a) to another pension plan in which the spouse or former spouse, or the common-law partner or former common-law partner is or was a member or to a retirement benefit plan of a type prescribed in the applicable regulations under The Pension Benefits Act, designated by the spouse or former spouse or the common-law partner or former common-law partner in writing addressed to the board; and

(b) until the spouse or former spouse or the common-law partner or former common-law partner so designates a transferee under clause (a), to a money purchase account in the accounts of the board.

Reduction in credits on division of assets

32(2)       Where the pension benefit credit of a teacher has been divided pursuant to subsection 31(2) of The Pension Benefits Act, and the teacher subsequently becomes entitled to payment of a pension under this Act, or to a transfer of pension benefit credits,or to a refund of contributions made under this Act,

(a) the pension to which the teacher would be entitled under this Act, other than this section, shall be reduced by 1/2 of the pension accrued during the period on the basis of which the division was made and which would have been payable to the teacher in the month of his retirement if the teacher had retired on the date used for the calculation of the division of the pension benefit credit and had been granted a pension which was not subject to any penalty for early retirement and which had been adjusted in accordance with section 10 to the month of retirement;

(b) the amount of any transfer of pension benefit credits made in respect of the teacher shall be the amount which would be transferred under this Act, other than this section, reduced by the amount which was transferred to the credit of the spouse or former spouse or common-law partner together with interest thereon at the average rate of income earned on the investments of the fund made during the period commencing on the date the division was made and ending on the day the transfer is made; and

(c) the amount of the refund of contributions shall be the amount which would be refunded under this Act, other than this section, reduced by the amount that was transferred to the credit of the spouse or former spouse or common-law partner together with interest thereon at the average rate of income earned on the investments of the fund made during the period commencing on the date the division was made and ending on the day the refund is made.

Reduction of pension on division of assets

32(3)       Where the pension benefit credits of a person receiving a pension under this Act are divided pursuant to subsection 31(2) of The Pension Benefits Act, the pension payable to the person shall be reduced as of the date of the division to a pension which can, in the opinion of the actuary, be provided by an amount equal to

(a) the commuted value of the pension payable to the person under this Act, other than this section, as of the date of the division;

less

(b) the amount which was transferred to the credit of the spouse or former spouse or the common-law partner or former common-law partner of the person.

Reduction of death benefit after division of assets

32(4)       Where after the pension benefit credit of a teacher has been divided pursuant to subsection 31(2) of The Pension Benefits Act, a benefit becomes payable under this Act by reason of and in respect of the death of the teacher

(a) the benefit, if a lump sum amount, shall be reduced by the amount which was transferred to the credit of the spouse or former spouse or the common-law partner or former common-law partner together with interest thereon at the average rate of income earned on the investments of the fund made during the period commencing on the date the division was made and the date of the death of the teacher; and

(b) the benefit, if a pension payable to a survivor, shall be reduced to a pension which can, in the opinion of the actuary, be provided by an amount equal to

(i) the commuted value of the pension payable to the survivor under this Act, other than this section, as of the date of the death of the teacher,

less

(ii) the amount which was transferred to the credit of the spouse or former spouse or the common-law partner or former common-law partner of the teacher together with interest thereon at the average rate of income earned on the investments of the fund made during the period commencing on the date the division was made and ending on the date of the death of the teacher.

S.M. 2001, c. 37, s. 9

Annuity to surviving spouse or common-law partner

33          Where, under subsection 26(3) or section 30, any amount is payable to a surviving spouse or common-law partner of the deceased person in respect of whose contributions the amount is payable, the board may, on the application of the surviving spouse or common-law partner, pay to him or her, on such terms and conditions as the board may approve, an annuity that has a present actuarial value equal to the amount.

S.M. 2001, c. 37, s. 9.

Remittance of refund

34          Where a person has applied for and received a refund from the fund, and subsequently again becomes a teacher, he may

(a) if he again became a teacher prior to July 1, 1963, within six months of that date, or such further time as the board may allow; or

(b) if he again becomes a teacher after July 1, 1963 and prior to July 1, 1979, within six months of the day he again becomes a teacher, or such further time as the board may allow;

remit to the fund the amount of the refund, together with interest thereon from the date that the refund was made, compounded annually at the rate of interest that the fund has earned during the fiscal year immediately preceding the fiscal year in which the remittance is arranged.

Remittance of refund without returning to teaching

35(1)       Where a person has applied for and received a refund from the fund and has not again, before July 1, 1979, become a teacher or a person to whom section 64, 65 or 68 applies, if

(a) before July 1, 1979, he notifies the board in writing of his intention to make a remittance under this subsection; and

(b) before July 1, 1980, he makes arrangements for payment of the amount of the remittance on terms acceptable to the board;

he may remit to the fund the amount of the refund together with interest thereon from the date that the refund was made compounded annually at the rate of interest that the fund has earned during the fiscal year immediately preceding the fiscal year in which the remittance is arranged.

Service credit after returning to teach

35(2)       Notwithstanding subsection 62(1), where a person makes a remittance under subsection (1), the years of service as a teacher in respect of which the remittance is made shall not be included in the period of his service as a teacher for the purposes of this Act unless he again becomes a teacher for a further period or periods of service as a teacher totalling at least one year.

Application of funds for purposes of a reciprocal transfer

35(3)       When a person has made a remittance in accordance with subsection (1) and has not had his or her refunded service reinstated under subsection (2) and elects to have his or her refunded service reinstated for the purposes of a reciprocal transfer as provided in section 38(1), the amount of the remittance that was made in accordance with subsection (1) together with interest thereon at a rate equal to the average rate of interest earned by the fund during the period from the date of remittance to the date of the transfer under section 38(1) shall be applied against the amount required to be remitted by that person under section 38(1).

Remittance of refund at actuarial cost

36(1)       Where a person has applied for and received a refund from the fund, and subsequently again became or becomes a teacher or a person to whom section 64, 65 or 68 applies and is not eligible to reinstate the service in respect of which the refund was made under any other provision of this Act, he may by written notice to the board elect to reinstate under this section the service in respect of which the refund was made and that service shall be reinstated if he remits to the fund

(a) the amount of the refund, together with the interest thereon from the date the refund was made, compounded annually at the rate of interest that the fund has earned during the fiscal year immediately preceding the fiscal year in which he notifies the board of his election; and

(b) a further amount, determined by the board on the basis of a report by the actuary, which when added to the amount calculated in clause (a) creates a sum which is equal to the amount of the difference between

(i) the actuarial liability of both Account A and the pension adjustment account in respect of his total pensionable service including the service in respect of which the refund was made, and

(ii) the actuarial liability of both Account A and the pension adjustment account in respect of his total pensionable service excluding the service in respect of which the refund was made.

Terms of payment of remittance

36(2)       The amounts referred to in subsection (1) to be remitted to the fund shall be calculated as at the date the person notifies the board of his election under subsection (1) but the remittance may be made at such time and under such terms and conditions as are prescribed by the board.

Annuity payable from contributions when not otherwise eligible

37          Where a person does not have service that entitles him or her to a pension at an age when he or she would otherwise be entitled, and the person has to his or her credit in the fund amounts that he or she has contributed or remitted in accordance with this Act, the person may apply for and receive from the fund

(a) an annuity in an amount that the board determines, on the basis of a report by the actuary, can be paid to him or her from the contributions and remittances made by that person together with interest thereon from the date of the contributions or remittances to the effective date of the payment at a rate of interest equal to the average rate of interest earned by the fund during that period; or

(b)  a refund of contributions and remittances made by that person together with interest thereon from the date of the contributions or remittances to the date of the payment at a rate of interest equal to the average rate of interest earned by the fund during that period.

S.M. 1996, c. 55, s. 35.

Remittance of refund for purposes of a reciprocal transfer

38(1)       A person who has applied for and received a refund from the fund and

(a) has service under the pension plan of a Canadian pension authority with whom the board has entered into a reciprocal transfer agreement subsequent to the period of service under this Act in respect of which the refund was made; and

(b) has not again become a teacher or a person to whom section 64, 65, or 68 applies;

may, only for the purpose of a transfer of service to the pension plan of the Canadian pension authority with whom the board has entered into an agreement under subsection 41(12) or (14), reinstate the service in respect of which the refund was made by remitting to the fund an amount equal to twice the contributions that had been refunded together with interest thereon at the stipulated rates provided for under the agreement compounded annually and calculated in respect of the period between the date the first of the refunded contributions was made to the fund and the date the transfer is to be made.

Additional payment for the purpose of a reciprocal transfer

38(2)       Where a person, who has credit under this Act for service as a teacher and subsequently became employed in his or her jurisdiction of retirement before July 1, 1973, applies to the board for a transfer of his or her pensionable service to his or her jurisdiction of retirement in accordance with a reciprocal transfer agreement entered into under subsection 41(12) or (14), the board may make the transfer only if the person remits to the fund an amount equal to twice the contributions made with respect to which the person has credit for service as a teacher under this Act together with interest thereon at the stipulated rates provided for under the agreement compounded annually and calculated in respect of the period between the date contributions were made to the fund and the date the transfer is to be made, less the amount of contributions to his or her credit in the fund, including interest thereon at the average rate of interest earned by the fund, compounded annually, in respect of the period between the date contributions were made to the fund and the date the transfer is to be made.

Refund or pension or allowance for extra contributions

39(1)       Where a teacher has contributed to the fund under this Act or a former Act, more than he or she was required to contribute, the teacher may

(a) apply for, and receive, a refund of any contribution that he or she made to the fund in excess of what he or she was required to make, with interest thereon, from the date of the contribution to the date of the payment at a rate of interest equal to the average rate of interest earned by the fund during that period; or

(b) on becoming entitled to receive a pension or a disability allowance, apply for and receive from the fund, in addition to any pension or disability allowance he or she may receive under this Act, an annuity in an amount that the board determines, on the basis of a report by the actuary, can be paid to that teacher with the additional contributions made by the teacher, together with interest thereon from the date of the contribution to the effective date of the payment at a rate of interest equal to the average rate of interest earned by the fund during that period.

Additional contributions used as remittance, etc.

39(2)       Where, either under this Act or under a former Act, a teacher has contributed to the fund more than he was required to contribute, he may apply to the board to have all or part of the amount of such additional contributions, together with interest thereon calculated at a rate equal to the average rate of interest earned by the fund during the period between the date on which the teacher made to the fund the first of such additional contributions and the date on which the application is made, and compounded yearly and computed in respect of that period, applied as a remittance or contribution, or a part thereof, which he is entitled to make under section 34, 36 or 55, or any or all of those sections, and thereupon that amount shall be deemed to have been remitted or contributed under the applicable section and not to be an additional contribution to the fund in excess of any amount that the teacher is required to contribute to the fund.

S.M. 1996, c. 55, s. 36.

Written application

40(1)       Except in the case of a pension payable under subsection 6(4), the board shall not pay any pension, disability allowance, or refund of contributions to the fund, to any person unless he applies therefor in writing in the proper form prescribed in the regulations.

Exception

40(2)       Subsection (1) does not apply to a person who immediately before the effective date was receiving a retirement allowance or a disability allowance under a former Act.

Applicants to supply information

40(3)       Every person who is entitled to, or applies for, a pension, a disability allowance, or a refund of contributions to the fund, shall furnish the board with such information and submit such evidence to the board as to his eligibility for the pension, disability allowance, or refund as the board may require, and if he fails to satisfy the board that he is eligible, the board may refuse to pay the pension, disability allowance, or refund.

Information re: age of others

40(4)       Every person who applies for a guaranteed pension or a pension under another plan approved by the board under subsection 11(1) that provides, in certain circumstances, for the making of any payments after the death of that person shall furnish the board with such information as it may require with respect to the age of any other person

(a) upon whose life any benefits under this Act may depend; and

(b) to whom any such payments may have to be made.

Continuation of board and appointment of members

41(1)       This Act shall be administered by "The Teachers' Retirement Allowances Fund Board", which is hereby continued and which shall consist of seven members appointed by the Lieutenant Governor in Council.

Board a corporation entity

41(2)       The members of the board are a body corporate and may use the name "The Teachers' Retirement Allowances Fund Investment Fund Board" for the purposes of holding mortgages, real estate, securities or investments.

Corporations Act not to apply

41(3)       The Corporations Act does not apply to the board.

Capacity of natural person

41(4)       The board has the capacity and, subject to this Act, all the rights, powers and privileges of a natural person.

Appointment of members nominated by society

41(5)       Three of the board members must be appointed from a list of nominees provided to the minister by the society.

Term of office

41(6)       In the order appointing a person to the board, the Lieutenant Governor in Council must fix the person's term of office.

Chair and vice-chair

41(6.1)     The Lieutenant Governor in Council must appoint one of the members of the board as chair and one as vice-chair.

Quorum

41(7)       Four members of the board shall be a quorum thereof.

Authority to act when vacancies occur

41(8)       Vacancies on the board shall not, if four members remain, impair the authority of those four to act.

Casting vote

41(9)       The chair shall have a vote in all matters that come before the board for decision and, in the event of a tie, shall have an additional or casting vote.

Remuneration and expenses

41(10)      The members of the board may be repaid such out-of-pocket expenses actually incurred by them in attending meetings of the board or otherwise in the discharge of their duties under this Act, as are approved by the Auditor General.

Regulations as to procedure

41(11)      The board, with the approval of the Lieutenant Governor in Council, may make regulations providing for the conduct of its meetings and proceedings, including the appointment from among its members of such committees as it may deem necessary, and the conferring upon any such committee of power and authority to act for the board in, and in relation to such matters as the board may prescribe.

Reciprocal arrangements

41(12)       The board may enter into an agreement with any authority in any other part of Canada charged with the administration of a plan or funds for pensions or superannuation benefits for persons employed in that other part of Canada in teaching, respecting the granting of benefits under this Act to persons who have been teachers within the meaning of this Act and who have been employed in that other part of Canada in teaching, if those benefits are the benefits which would have been provided under this Act had the Manitoba portion of the person's teaching service been his only years of teaching service for all purposes other than determining his entitlement to the benefits, and respecting reciprocal benefits paid by the other authority.

"Reciprocating employer" defined

41(13)      In this subsection, and in subsections (14) and (15), "reciprocating employer" means

(a) the Government of Canada, or an agency thereof; or

(b) the government of a province or territory in Canada, other than Manitoba, or an agency thereof; or

(c) a municipality in Canada but not in Manitoba; or

(d) a school division, school district or school area in Canada but not in Manitoba; or

(e) an educational institution in Canada but not in Manitoba; or

(f) an employer in Canada, including Manitoba, other than any of the employers set out in clauses (a) to (e), designated by the Lieutenant Governor in Council as a reciprocating employer for the purposes of this subsection;

if the employer has established or is participating in any plan or scheme that provides pension, superannuation or disability benefits for and in respect of its employees.

Reciprocal agreements

41(14)      The board may enter into an agreement with any reciprocating employer, or any authority charged with the administration of a pension, superannuation or disability benefits fund or plan for employees of a reciprocating employer, respecting the terms and conditions upon which

(a) a person with service as a teacher under this Act may obtain credit for that service or some part thereof as a period of membership in or service credit under the plan or fund of the employer or authority; and

(b) a person with membership in or service credit under the plan or fund of the employer or authority may obtain credit for that membership or that service credit, or some part thereof, as service as a teacher under this Act.

Payments under agreements

41(15)      The board shall pay from the fund, in accordance with the regulations, any amounts required to be paid by the board under any agreement entered into under subsection (12) or (14), and shall recover from the government, the association or the society, as the case may be, amounts determined in accordance with the regulations representing the liability of the government, association or society, as the case may be, in respect of service transferred to the plan or fund operating in respect of employees of a reciprocating employer, and the board shall pay to the fund, to the credit of Account A or Account B, in accordance with the regulations, any amounts received by the board under an agreement entered into under subsection (12) or (14).

Board may invest for government

41(16)      The board may enter into an agreement to invest funds on behalf of the government, and may do all things necessary to carry out its obligations under the agreement.

Board may administer other plans

41(17)      The board may enter into an agreement to administer a pension or other benefit plan for some or all of the employees of any employer, and may do all things necessary to carry out its obligations under the agreement.

S.M. 2001, c. 14, s. 6; S.M. 2001, c. 39, s. 31; S.M. 2004, c. 39, s. 2; S.M. 2008, c. 38, s. 7.

Continuation of investment committee

42(1)       The committee known as: "The Teachers' Retirement Allowances Fund Investment Committee", is hereby continued and shall consist of

(a) the chair of the board who is chair of the investment committee;

(b) subject to subsection (2), the Deputy Minister of Finance; and

(c) a member of the board representing teachers appointed by order of the Lieutenant Governor in Council for such term as may be fixed in the order in council appointing him.

Duties of Assistant Deputy Minister of Finance

42(2)       In the event of the absence or inability of the Deputy Minister of Finance to act for any cause, or at the request of the Minister of Finance or the Deputy Minister of Finance, the Assistant Deputy Minister of Finance shall act as a member of the investment committee; and while so acting he has all the powers, rights, and duties of the Deputy Minister of Finance as a member of the investment committee.

Duties of investment committee

42(3)       The investment committee shall regularly review the investments in which the fund is invested and, subject to subsection 50(2), shall give directions in writing as to the investments in which moneys in the fund and available from time to time for investment shall be invested and as to the sale of any investments in which moneys in the fund are invested.

S.M. 1993, c. 48, s. 42; S.M. 2008, c. 38, s. 8.

Actuary

43(1)       The board, with the approval of the Lieutenant Governor in Council, shall, for the purposes of this Act, appoint an actuary.

Staff

43(2)       The board may appoint a secretary-treasurer and such other permanent or temporary employees as may be required for the proper administration of this Act.

Payment of administration expenses

44(1)       All the costs and expenses of the board in the administration of this Act, including

(a) the out-of-pocket expenses of the members thereof;

(b) the fees, salaries, or other remuneration, of the actuary and of the employees of the board;

(c) any amount payable to The Civil Service Superannuation Board in order to provide superannuation or retirement allowances for employees of the board;

(d) an amount, not exceeding $100. in any one year, expended by the board for gifts, presentations, or testimonial dinners given in recognition of services rendered to the board by members thereof; and

(e) remuneration to the chair and members of the board at such rate as may be approved by the Lieutenant Governor in Council;

shall be paid from the fund.

Fees for actuarial expenses

44(2)       Where

(a) a person requests information; or

(b) as the result of an election or decision of any person the board is required to obtain information;

and in order to provide or obtain the information the board requires a report or calculation by an actuary, the board may either before or after providing or obtaining the information

(c) charge and collect from the person requesting the information or making the election or decision a fee equal to the amount charged by the actuary for providing the report or calculation; or

(d) charge and collect a flat fee prescribed by the board for providing or obtaining the information.

S.M. 2008, c. 38, s. 8.

Further powers of board

45(1)       The board shall

(a) subject to subsection (3), determine the rate of interest to be credited, from time to time, on the amount in Account A representing the contributions of teachers, with interest thereon; and

(b) subject as herein provided, determine all such other questions or matters as arise in the course of the administration of this Act.

Extension of time limits

45(2)       Where any person fails to meet any time limit set out in this Act for doing any act or thing required to be done under this Act to obtain a benefit under this Act, and the board is satisfied that the failure is due wholly or in a material way, to any act, omission, or failure of the employer or employing authority of the person, or of any employee of the board, the board may extend the time for doing the act or thing.

Limitation on credit of interest to Account A

45(3)       The rate of interest determined under clause (1)(a) shall not be such as to require the crediting to Account A in any fiscal year of an amount greater than that amount that is a proportion of the net income from investments of the fund for that fiscal year equal to the proportion that the amount to the credit of Account A is of the whole fund.

Actuarial appraisals of funds

45(4)       The board shall cause an actuarial appraisal to be made of the fund as it stands and on January 1 in each third year reckoned from January 1, 1966, or at any other time the board deems advisable; and the board shall report to the minister the result of each appraisal.

Basis of determining actuarial values

45(5)       Where for the purposes of this Act it is necessary to determine

(a) the actuarial value of a pension or disability allowance; or

(b) a pension or disability allowance of an actuarial value that is the equivalent of an amount or the actuarial value of any other pension or disability allowance, or that can reasonably be paid to a person from a particular amount in the fund; or

(c) the rate or average rate of interest earned by the fund in or during any period;

it shall be determined by the board on the basis of a report of the actuary.

Payments to fund

45(6)       On or before April 1 in each year, the Minister of Finance shall pay to the board out of the Consolidated Fund with moneys authorized under an Act of the Legislature to be so paid and applied, the sum of $393,500. to be credited to Account A, representing interest at the rate of 6 1/2% on the amount determined by the actuary to be the additional liability of the fund occurring as a result of amendments to this Act enacted in 1970.

Payments to fund

45(7)       On or before April 1 in each year, the Minister of Finance shall pay to the board out of the Consolidated Fund with moneys authorized under an Act of the Legislature to be so paid and applied, the sum of $1,219,800. to be credited to Account A representing interest at the rate of 6 1/2% per year of the amount as determined by the actuary to be the additional liability of the fund occurring as a result of the amendments to this Act enacted in 1973.

Fund continued

46          The Teachers' Retirement Allowances Fund is continued.

Two accounts

47(1)       The distinct and separate accounts in the fund, known respectively as "Account A" and "Account B", are continued and all moneys in the fund or payable to the fund shall be credited to one account or the other as herein provided.

Payments from accounts

47(2)       All moneys payable out of the fund shall be charged in the first instance to, and be paid from, Account A; and the board shall, from time to time as herein provided, make the proper transfers of funds from Account B to Account A.

Transfers from Account B to Account A

47(3)       In each month the board shall transfer from Account B to, and for the credit of, Account A an amount equal to the total of

(a) the difference between

(i) the total of the amounts that the board actually paid in the next previous month as pensions or disability allowances or supplementary allowances to persons who, immediately before the effective date, were entitled to receive retirement allowances or disability allowances under a former Act, and

(ii) the total of the amounts that the board would have had to pay to those persons if the pensions and disability allowances had been paid as retirement allowances and disability allowances calculated under The Teachers' Retirement Allowances Act, being chapter 261 of the Revised Statutes of Manitoba, 1954 as amended up to the first day of January, 1962,

(b) 1/2 of the amount of all pensions, disability allowances and supplementary allowances, that the board paid in the next previous month to persons who became entitled to receive their pensions or disability allowances or supplementary allowances on or after the effective date;

(c) 1/2 of the amount of all pension adjustments that the board paid in the next previous month; and

(d) any amount paid by the board during the previous month under an agreement made under subsection 41(12) or (14) and which is required, under the regulations, to be charged to Account B.

Calculation of certain pensions and disability allowances for subsection (3)

47(4)       For the purposes of subsection (3), the pensions and disability allowances paid

(a) to persons to whom section 24 applies; and

(b) to persons who were receiving or entitled to receive pensions or disability allowances immediately before July 1, 1970, where the calculation thereof includes a deduction for an annuity value related to a period of service in respect of which contributions had been refunded;

shall be deemed to be the amount determined for those pensions and disability allowances before any deduction is made therefrom under section 24 or for the annuity value referred to in clause (b).

Transfer for interest on refunded contributions

47(5)       In each month the board shall transfer from Account B to, and for the credit of, Account A, an amount equal to

(a) the amount of interest accumulated on contributions which were required to be made under this Act and were refunded in that month under subsection 26(3) and section 30; and

(b) the amount of the interest portion of the present actuarial value of any annuity granted in that month under section 31 that is related to contributions that were required to be made under this Act.

Transfers for amounts paid under subsecs. 26(5) and 32(1)

47(6)       In each month the board shall transfer from Account B to, and for the credit of, Account A, an amount equal to

(a) 1/2 the amount of any life annuity or lump sum payment paid in that month to a person entitled thereto under subsection 26(5); and

(b) 1/2 of any amount paid from the fund or transferred to a money purchase account in the accounts of the board in that month under subsection 32(1).

Treatment of pre-July, 1973 transferred service

47(7)       Where, under subsection (3), (5), or (6), a transfer from Account B to Account A is to be made in respect of a benefit resulting from a person who transferred employment from a reciprocating employer before July 1, 1973 to employment in Manitoba as a teacher or a person to whom section 64 applies, the portion of the benefit attributable to pensionable service of that person transferred under a reciprocal agreement shall not be taken into account in determining the amount of the transfer from Account B.

S.M. 2001, c. 14, s. 7.

Account A

48(1)       All contributions made by, or on behalf of, teachers under section 52 after July 1, 1963, including contributions made, after that date,

(a) under subsection 52(10) by a person to whom clauses 60(1)(a) and (b) apply, or by another person on his behalf; or

(b) under subsection 52(11) by a teacher on exchange;

together with

(c) all interest earned on investments credited to the account;

(d) all moneys transferred from Account B as provided herein;

(e) all moneys paid by the Winnipeg division under subsection 14(4);

(f) all moneys paid into the fund by the Minister of Finance under subsections 45(6) and (7) and under section 57;

(g) all moneys remitted by teachers on reinstatement under section 34; and

(h) all special contributions made to the fund under section 55;

after July 1, 1963, shall be credited to Account A.

Account B

48(2)        Account B shall be credited

(a) with moneys paid into the fund by the Minister of Finance under section 58;

(b) with contributions in excess of 6% of applicable salary paid to the board under subsection 62(4);

(c) with 50% of the moneys paid to the board under subsections 6(6.2), 17(4) and 63(4) and (5), section 63.2 and subsection 68(3);

(d) with moneys paid to the board under section 67; and

(e) with all interest earned on investments credited to the account.

S.M. 2001, c. 14, s. 8.

Pension adjustment account continued

49(1)       The pension adjustment account is continued.

Teacher contributions to pension adjustment account

49(2)       As the contributions of teachers are received by the board, there shall be credited to the pension adjustment account, commencing September 1, 1980, an amount equal to 16.1% of those contributions (other than contributions referred to in section 39) and that percentage shall be increased by .1%, on September 1, 1985 and on September 1, of every fifth year thereafter until the percentage equals 17% of those contributions of teachers.

Pension adjustments charged to account

49(3)       At the end of each month, 1/2 of all pension adjustments paid in accordance with section 10 shall be charged to the pension adjustment account.

Interest on pension adjustment account

49(4)       On December 31 in each year, interest at a rate determined in accordance with subsection (5) shall be credited to the pension adjustment account for the year, based on the average of the opening monthly balances in the account in that year.

Rate of return

49(5)       Notwithstanding section 3 and any other provision of The Pension Benefits Act, the annual rate at which interest is to be credited to the pension adjustment account is as follows:

(a) for 2007 and each of the next nine years, the rate is to be the average of the annual rates of return for the year and the immediately preceding two years, with the annual rate of return for each of those years being the greater of

(i) the fund's rate of return for the year, as determined by the board, on its investments in bonds, debentures, mortgages and similar instruments, and

(ii) the fund's rate of return for the year, as determined by the board, on all its investments;

(b) for 2017 and each year after that, the rate is to be the average of the fund's annual rates of return on all its investments, as determined by the board, for the year and the immediately preceding two years.

Restrictions on use of surplus

49(6)       If the pension adjustment under subsection 10(7) in any year is calculated using the percentage determined under subclause (b)(i) in the description of I in the formula in that subsection, the amount, if any, remaining in the pension adjustment account after making the adjustment, as determined by the actuary,

(a) must, notwithstanding section 3 and any other provision of The Pension Benefits Act, be excluded in determining any future pension adjustments to be made under subsection 10(7) before 2018; and

(b) may be used only for determining pension adjustments to be made under subsection 10(7) after 2017.

Interest on surplus may be used

49(6.1)     Any interest earned in the pension adjustment account, including interest earned on amounts determined under subsection (6), may be included in determining monthly pension adjustments under subsection 10(7).

Regulations re surplus

49(6.2)     The board may, with the approval of the Lieutenant Governor in Council, make regulations for the purpose of clause (6)(b) respecting the determination of pension adjustments to be made after 2017 using amounts excluded by clause (6)(a) from the determination of pension adjustments to be made before 2018.

One-time transfer to pension adjustment account

49(7)       The board shall transfer $15,621,010. from Account A to the pension adjustment account.  For the purposes of this Act, the effective date of the transfer is deemed to be December 31, 1999.

S.M. 2001, c. 14, s. 9; S.M. 2008, c. 38, s. 9.

Investments

50(1)       The board is trustee of the fund and, subject to the direction of the investment committee, shall manage and administer it as provided herein.

Permissible investments

50(2)       Moneys in the fund may be invested in any investments that are permissible under The Pension Benefits Act and the regulations made thereunder.

Fluctuations in values

50(3)       Notwithstanding the restrictions set out in subsection (2), no sale or liquidation of investments made is required solely because of a change in the ratio between the book value of the investments and the book value of all the assets of the fund.

Investments properly held under former Act

50(4)       Notwithstanding subsection (2), the board subject to the direction of the investment committee may hold or sell all securities properly held by the board under the former Act or under subsection (2) as it was prior to its repeal and the substitution of a new subsection (2) therefor in the year 1977; but any moneys realized on the sale of any such securities shall not be reinvested in any securities except those mentioned in subsection (2).

Duties of board respecting investments, records, and accounts

50(5)       The board shall

(a) be responsible for the custody and safe keeping of the fund;

(b) preserve the records of the board; and

(c) maintain adequate and proper accounting records, which shall be kept written up-to-date at all times.

Sale of investments

50(6)       The board, on the direction of the investment committee, shall sell any security in which moneys in the fund are invested, and the proceeds of the sale shall be dealt with in the same manner as if the moneys had not been invested.

Losses on investments

50(7)       Where a loss occurs by reason of an investment as herein provided, the loss shall be charged to Account A.

Uninvested money

50(8)       The board shall keep in a bank any uninvested moneys in the fund.

Authority for temporary borrowing

50(9)       The board may, from time to time borrow or raise money for temporary purposes by way of overdraft, line of credit, or loan, or otherwise upon the credit of the board in such amounts, not exceeding in aggregate the sum of $5,000,000. of the principal outstanding at any one time, upon such terms, for such period, and upon such other conditions as the board may determine, for a term not exceeding 90 days.

S.M. 1996, c. 55, s. 37; S.M. 2002, c. 47, s. 30.

Fiscal year

51(1)       The fiscal year of the fund shall be the 12 month period ending on December 31 in each year.

Audit

51(2)       The Auditor General shall, from time to time and at least annually, examine, check, and audit, the fund and securities held therefor, and the several accounts kept in connection therewith.

Annual report

51(3)       The board shall, within six months after the close of each fiscal year, prepare and submit to the minister, in such form as he shall prescribe, a report respecting that period including

(a) the report of the Auditor General upon his examination of the accounts of the fund for that period; and

(b) such other information as the minister may direct.

Tabling of report in assembly

51(4)       The minister shall lay a copy of the report before the Legislative Assembly forthwith, if it is then in session, and if not, then within 15 days after the beginning of the next following session.

S.M. 2001, c. 39, s. 31.

Teacher contributions

52(1)       Every teacher must contribute to the fund in each year, by way of deductions from his or her salary,

(a) the percentage prescribed by regulation — or 6.8% if no percentage is prescribed for the purpose of this clause — of his or her Canada pensionable earnings for the year; and

(b) the percentage prescribed by regulation — or 8.4% if no percentage is prescribed for the purpose of this clause — of his or her pensionable salary for the year in excess of his or her Canada pensionable earnings for the year;

and, subject to subsection (1.1), may make additional contributions in the same manner.

"Pensionable salary" defined

52(1.0.1)   For the purpose of this section, "pensionable salary" for a year means salary not exceeding the maximum salary for which a defined benefit can be accrued under a registered pension plan under the Income Tax Act (Canada) for that year.

Refund of contributions

52(1.0.2)   A teacher or former teacher who made contributions for a year before 2009 in respect of salary above his or her pensionable salary for the year is entitled to a refund of those contributions, together with interest at the average rate of return of the fund as determined by the board.

Contribution rates may be prescribed

52(1.0.3)   On the recommendation of the Teachers' Pension Task Force (a body comprising representatives of the government and the society) supported by a majority of the government's representatives and a majority of the society's representatives on that body, the Lieutenant Governor in Council may make regulations

(a) prescribing a percentage for the purpose of clause (1)(a);

(b) prescribing a percentage for the purpose of clause (1)(b).

Contributions limited

52(1.1)     A teacher's total contributions under subsection (1) for a year must not exceed the maximum current service contributions that can be made under the Income Tax Act (Canada) and the regulations under that Act in respect of a defined benefit provision of a registered pension plan.

52(1.2) and (1.3)  Repealed, S.M. 2008, c. 38, s. 10.

Increase in contributions

52(2)       If, in the actuarial appraisal of the fund as it stood on January 1, 1987, the actuary determines that there is an unfunded liability in the fund resulting from elections made under subsection 55(2), the board may, for the purposes of eliminating that unfunded liability resulting from those elections, increase the rate of contributions fixed under subsection (1) in such amount and from such date as the board determines on the basis of a report by the actuary.

Contributions by substitutes

52(3)       Every person employed by a school district as a substitute teacher

(a) shall make the contributions referred to in subsection (1) in the manner referred to therein with respect to all periods of employment as a substitute teacher with that school district following a period of two consecutive numerical years after December 31, 1983, in each of which the person has earned from employment as a substitute teacher with that school district not less than 1/4 of the maximum pensionable earnings as determined under the Canada Pension Plan for that numerical year; and

(b) may make the contributions referred to in subsection (1) with respect to any period of employment as a substitute teacher where those contributions are not required to be made under clause (a) at any time within 90 days after the end of the numerical year within which he was so employed.

No contributions during disability

52(4)       A teacher is not required to make contributions for a period of disability during which he or she

(a) is receiving a disability income under a group insurance plan in effect to provide disability income for teachers; and

(b) is not receiving a disability allowance under section 19 or 20.

Salary for computing pension benefit

52(4.1)     In computing the pension benefit of a teacher to whom subsection (4) applies, the teacher's salary rate for a period referred to in that subsection is the salary rate used in determining the teacher's initial disability income, but adjusted on July 1 in each year by the percentage that applies in determining a pension adjustment under subsection 10(7).

52(5)       Repealed, S.M. 2004, c. 39, s. 3.

Deduction by school district

52(6)       Each school district shall in each month make the deductions from salary mentioned in subsection (1) in respect of each teacher employed by it on the basis of the relative proportion of his salary and his Canada pensionable earnings for that month and shall remit the amount so deducted to the board before the end of the month immediately following the month in which the deduction is made.

Reports by school districts

52(7)       Each school district shall provide the board, at such times as are prescribed by the board with a report in such form as is acceptable to the board relating the deductions remitted by the school district under subsection (6) to the salary and pensionable service for each teacher from whom the deductions have been made.

Deductions from Crown employed teachers' salaries

52(8)       The Minister of Finance shall, in each month, make the deductions mentioned in subsection (1) from the salary of each teacher employed by the government and of each person to whom clause 3(c) applies and who has made an election under subsection 68(1) or subsection 69(1), and the Minister of Finance shall remit the amount so deducted to the board each month.

Deductions from university employee's salary

52(9)       The employer of a teacher referred to in clause 3(h) must withhold from each monthly payment of the teacher's salary the amounts to be deducted under subsection (1) and must remit those amounts monthly to the board.

Contributions of teachers under subsection 60(1)

52(10)      A person to whom clauses 60(1)(a) and (b) apply or to whom section 61 applies may make the contributions to which reference is made in subsection (1), or any other person, on his behalf, may contribute a like amount to the fund.

Exchange teachers' contributions

52(11)      Where, under a scheme or arrangement for exchange of teachers approved by the minister, a teacher leaves the province for a period and is engaged in teaching outside the province, he may continue to contribute a percentage of his salary as provided under subsection (1); and the contribution shall be made in such manner and at such times as the board may direct.

Foreign exchange teachers exempt

52(12)      A person from outside the province, who is employed in teaching by a school district under a scheme or arrangement for exchange of teachers approved by the minister, is not a teacher for the purposes of this Act and is not liable to contribute to the fund under this section.

S.M. 1992, c. 57, s. 34; S.M. 2001, c. 14, s. 10; S.M. 2004, c. 39, s. 3; S.M. 2005, c. 41, s. 1; S.M. 2008, c. 38, s. 10.

Transfer of contributions from another fund

53          Where a teacher is entitled to a refund or remittance, other than a pension payment or annuity payment, from

(a) any other superannuation fund, pension fund, retirement allowance fund, or other similar type of fund; or

(b) the Government of Canada in respect of any overpayment under an annuity contract under the Government Annuities Act (Canada);

he may pay the refund or remittance, or provide for its transfer, to the fund, and upon being paid into the fund the amount of that refund or remittance shall be deemed to be additional contributions made by the teacher to the fund.

Contributions by persons in respect of prior service

54          Where

(a) a person has been employed by a school district as a substitute teacher prior to January 1, 1966; or

(b) a person has been employed for any period prior to July 1, 1973, in respect of which he did not contribute to the fund and in respect of which he is not entitled to credit in any other pension or superannuation plan, in a position which, after that date, would be the position of a teacher, or a person to whom clause 3(c) applies;

he may remit to the fund, in respect of his service in such employment, contributions at the rate in effect at the time of such employment with interest thereon, compounded annually from the date that the first of such contributions would have been made if that employment were considered as service under this Act at the time of the employment to the date on which the remittance is made, at the rate of interest the fund was earning during the fiscal year immediately preceding the fiscal year in which the remittance is arranged.

Conversion of service from seven year to five year average salary

55(1)       A person who has service under this Act in respect of any period prior to July 1, 1980, as a teacher, an eligible employee or an employee of a reciprocating Manitoba employer, and who, on or after June 30, 1980, is a teacher, an eligible employee or an employee of a reciprocating Manitoba employer, may elect to have that period of service prior to July 1, 1980, or any part thereof, used in calculating a pension payable in respect of his service under this Act as though it was service under this Act accumulated after June 30, 1980, if

(a) subject to subsection (3), prior to becoming entitled to receive a pension under section 6 or applying for a pension where an application is required, he notifies the board in writing of the period of service prior to July 1, 1980, which he wishes to have used as described above; and

(b) he makes a special contribution to the fund in respect of that period in an amount which the board determines on the basis of a report by the actuary, will offset the additional actuarial liabilities incurred by the fund by reason of that period of service prior to July 1, 1980, being used as described above after allowance is made for the transfers expected to be made from account B to account A.

Basis of actuary report

55(2)       In making a report under subsection (1) respecting the amount of special contribution required to be made by a person who, before December 31, 1982, makes an election under subsection (1), the actuary may take in account

(a) the expected number of persons who will make elections under subsection (1) before December 31, 1982;

(b) the expected periods to which their applications will apply; and

(c) the expected total additional actuarial liabilities incurred by the fund by reason of those elections.

Election of persons teaching beyond pension entitlement

55(3)       Notwithstanding clause (1)(a), a person who became entitled to receive a pension under subsection 6(4) before July 1, 1980 and who did not retire by terminating his contract of employment before June 30, 1980, may make an election under subsection (1) on or before December 31, 1985.

Transitional

55(4)       Where a person makes the election provided for under subsection (3) and makes the special contribution to the fund as provided for in subsection (1), his pension shall be adjusted as if he had made the election and contribution at the date his pension came into effect, and the board shall pay to that person the adjusted pension from and after the month in which the contribution is made, but the adjustments made under section 10 before the date on which the pension is adjusted shall not be recalculated in respect of the increased benefit.

Payment for service at actuarial cost

56(1)       Where a person has a period of service which, under the provisions of this Act would be included in his years of service as a teacher except that he did not make contributions at the prescribed time, he may, by written notice to the board, elect to obtain credit for that period of service which shall be added to his years of service as a teacher if he remits to the fund an amount, determined by the board on the basis of a report by the actuary, which is equal to the amount by which

(a) the actuarial liability of both account A and the pension adjustment account in respect of his total pensionable service including the service in respect of which the remittance is to be made;

exceeds

(b) the actuarial liability of both account A and the pension adjustment account in respect of his total pensionable service excluding the service in respect of which the remittance is to be made.

Terms of payment of remittance

56(2)       The amount referred to in subsection (1) to be remitted to the fund shall be calculated as at the date the person notifies the board of his election under subsection (1) but the remittance may be made at such time and under such terms and conditions as are prescribed by the board.

Payment by province on behalf of former Winnipeg pensioners

57          The actuary shall immediately after the end of each fiscal year determine the amount that the Minister of Finance would have had to pay to the board in that fiscal year under section 34A of The Teachers' Retirement Allowances Act, being chapter 261 of the Revised Statutes of Manitoba, 1954, if that Act had remained in force during that fiscal year, and shall notify the Minister of Finance of the amount so determined; and the Minister of Finance shall thereupon pay that amount to the board to be credited to Account A, from and out of the Consolidated Fund with moneys authorized by an Act of the Legislature to be paid and applied for the purposes of this Act.

S.M. 2001, c. 14, s. 11.

Government contributions

58          Where upon a transfer being made from Account B to Account A under one or more of subsections 47(3), (5) and (6), a deficit is created in Account B, or where upon the amount to be so transferred being determined, it becomes apparent that if the transfer were made, a deficit would be created in Account B, the board shall forthwith notify the Minister of Finance in writing of the amount of the deficit that has been or would be so created; and thereupon the Minister of Finance shall pay to the board, to be credited to Account B, from and out of the Consolidated Fund with moneys authorized to be paid and applied for the purposes of this Act, the amount of the deficit.

S.M. 2008, c. 38, s. 11.

Fractional year of service

59(1)       A teacher who is employed for less than a full teaching year must be credited with a fractional year of service,

(a) the numerator of which is the number of days the teacher is credited with service in the teaching year; and

(b) the denominator of which is the number of days in the teaching year.

Computing years of service

59(2)       The service to be included in calculating a teacher's pension under subsection 6(1) is the total of the teacher's

(a) full years of service; and

(b) fractional years of service.

Maximum service in a year

59(3)       Despite subsections (1) and (2) and the definition "year of service" in subsection 1(1), no teacher may be credited with more than one year of service for any period from August 1 of one year to July 31 of the next year.

S.M. 2001, c. 14, s. 12; S.M. 2008, c. 38, s. 12.

Reduced work week program

59.1(1)     Notwithstanding any days of leave without pay that a teacher must take by virtue of a reduced work week program established pursuant to an Act, collective agreement or other lawful arrangement, the teacher accumulates pensionable service and earnings under this Act as though those days were normal working days.

Contribution exemption

59.1(2)     Teachers are not required to make contributions under this Act for days of leave without pay taken under the authority of The Public Sector Reduced Work Week and Compensation Management Act, and the amounts required to equal those contributions shall be paid out of the surplus of the fund.

S.M. 1996, c. 55, s. 38.

Teaching in foreign countries on exchange or assistance

60(1)       Where a person who is a teacher,

(a) resigns from his position as a teacher or obtains leave of absence from his position as a teacher for the purpose of teaching in another country under a program undertaken by the Government of Canada for the exchange of teachers with or for giving assistance in teaching services to that other country; and

(b) goes to that other country under such a program and teaches or serves in the field of education in that other country;

if contributions are made by or on behalf of that person under subsection 52(10) during the period during which he teaches or serves in the field of education in that other country, for the purposes of this Act,

(c) the person shall be deemed to be a teacher during that period of time; and

(d) that period of time shall be included in computing the years of service of that person.

Teaching on exchange

60(2)       Any period of time

(a) immediately before which and immediately after which a person is a teacher;

(b) during which he is engaged in teaching outside the province under a scheme or arrangement for the exchange of teachers approved by the minister; and

(c) in respect of which he contributes to the fund under subsection 52(11);

shall be included in his years of service as a teacher for the purposes of this Act.

Service with M.T.S.

61          Where a person who is a teacher obtains leave of absence from his position for the purpose of serving as President of the Manitoba Teachers Society or of a division association thereof, and if contributions are made by or on behalf of that person under subsection 52(10) during the period during which he serves as president of that society or division association, the person shall be deemed to be a teacher during that period of time, and that period of time shall be included in computing the years of service of that person.

Specific periods

62(1)       For the purposes of this Act, the years of service as a teacher of any person includes

(a) any period during which he was employed as a teacher before contributions to the fund or to any other fund established for the purpose of providing pensions or retirement allowances for teachers were made compulsory under an Act of the Legislature;

(b) any period during which he was employed as a teacher and made contributions to the fund or to any other fund that was established for the purpose of providing pensions or retirement allowances for teachers and contributions to which were compulsory under an Act of the Legislature, and in respect of which period

(i) he has not received a refund from the fund or from that other fund, or

(ii) he has received a refund from the fund or from that other fund, but has remitted the amount of the refund to the fund or that other fund, and, where required at the time of the remittance, has, in addition, paid interest thereon to the fund;

(c) any period during which he made contributions under the Winnipeg pension by-law;

(d) any period during which he was employed as a substitute teacher in respect of which he made contributions in accordance with subsection 52(3) or in respect of which he remitted contributions, with interest, to the fund in respect of a period of substitute teaching prior to January 1, 1966, in accordance with section 54, and, upon termination of any such period of service, the person shall for the purposes of this Act, be deemed to have terminated a contract of employment as a teacher;

(e) any period of disability after June 30, 1980, and before July 1, 2004, in respect of which the teacher made contributions under subsection 46(2.1) of The Teachers' Pensions Act, R.S.M. 1970, c. T20, or under subsection 52(4) of this Act as it read before July 1, 2004; and

(f) any period of disability after June 30, 2004, during which subsection 52(4) applies to the teacher.

Service for First Great War enlistment

62(2)       Where a person enlisted or was engaged during the First Great War, 1914-1918, in such a capacity that he would be entitled to receive a preference under section 14 of The Civil Service Act if he applied to be appointed or assigned to a position in the civil service of the province, and became a teacher at any time after his discharge or release, the number of teaching days in the period of his enlistment or engagement shall be included in computing his years of service for the purposes of this Act.

Period of war service counted years of service as a teacher

62(3)       Where a person, at any time before his enlistment or engagement as hereinafter mentioned, was either enrolled in an accredited teacher training institution in Canada or employed as a teacher in Canada and provides proof of the facts acceptable to the board and enlisted or was engaged in such a capacity that he would be entitled to receive a preference under section 14 of The Civil Service Act if he applied to be appointed or assigned to a position in the civil service of the province; and in the case of enlistment or engagement during the Second Great War or during the military operations undertaken by the United Nations to restore peace in the Republic of Korea, again became or becomes a teacher

(a) within two years after his discharge or release from the service in which he was enlisted or engaged; or

(b) within one year after the cessation of any disability that, in the opinion of the board (which shall be conclusive in the matter), prevented him from performing the duties of a teacher, and that resulted from, or was caused by, wounds or injuries received during his services as aforesaid or resulted from illness contracted by reason of that service; or

(c) within one year after completion, to the satisfaction of the board, of a course of vocational, technical, educational, or other training that, in the opinion of the board, may enhance his qualifications for teaching, and which he begins within one year after his discharge or release as aforesaid or the cessation of a disability mentioned in clause (b); or

(d) within one year after termination of an engagement as a teacher or instructor in a vocational, technical, educational, or other rehabilitation, school operated pursuant to the Vocational Training Co-ordination Act, 1942 (Canada) into which engagement he enters within one year after his discharge or release as aforesaid;

the number of teaching days in the period of his enlistment or engagement shall be included in computing his years of service for the purpose of this Act.

Contributions required for war service in certain cases

62(4)       Where a person had a period of enlistment or engagement as described in subsection (3) and that period of enlistment or engagement is not included in his service as a teacher because of other conditions in that subsection, he shall be given credit for that part of the teaching days in the period of enlistment or engagement in respect of which he makes contributions to the fund based on his rate of salary, or deemed rate of salary, at the time he makes arrangements to pay the contributions, or where he is retired, based on his rate of salary, or deemed rate of salary, at the time of his retirement, at the rate of 6% plus 1% for each 12 months, or part thereof, by which the expiry of the applicable time limit allowed under subsection (3), as the case may require, preceded the actual date upon which he became a teacher after the period of enlistment or engagement, except that the rate of contributions so determined shall not exceed 12%.

Additional pension applied against required contributions

62(5)       Where a person to whom subsection (4) applies is retired, or retires on or before July 1, 1980, and has not made the total contributionsrequired to add all of his period of enlistment or engagement to his years of service as a teacher, he may elect to have all or any part of his period of enlistment or engagement included in the calculation of his pension and the additional pension resulting from inclusion of that period shall first be applied against the contributions required.

Conditions for payment and rate of salary determined by board

62(6)       The terms and conditions applicable to the payment of contributions under subsections (4) and (5) and the method of arriving at the applicable rate of salary under subsection (4) shall be determined by the board.

Periods included under former Act

62(7)       Any period before the effective date that could have been included in computing the years of service as a teacher of any person under a former Act shall be included in computing his years of service under this Act.

S.M. 2004, c. 39, s. 4.

Periods not included in years of service

63(1)       For the purpose of this Act, any period

(a) during which a person contributed to the fund or to any other fund that was established for the purpose of providing pensions or retirement allowances for teachers and contributions to which were compulsory under an Act of the Legislature; and

(b) in respect of which he received a refund of his contributions to the fund or that other fund that he has not remitted to the fund;

shall not be included in computing his years of service.

Time on disability allowance not included in years of service

63(2)       For the purposes of this Act, any period during which a person was receiving a disability allowance under this Act or a former Act shall not be included in computing his years of service.

Period on leave of absence

63(3)       Where a teacher is granted, without terminating his employment,

(a) sick leave without pay; or

(b) sabbatical leave; or

(c) educational leave; or

(d) any leave of absence up to 52 weeks;

if, after the period of leave he resumes service as a teacher, the period of the leave shall not, for the purposes of this Act, be considered as a break in continuity of his service as a teacher, but shall not, unless otherwise provided in this Act, be considered as service as a teacher.

Credit for educational leave

63(4)       A teacher who was granted a leave of absence from his position as a teacher by his employer for the purpose of furthering his education and during the term of the leave attends an educational institution recognized by the minister as an educational institution suitable for furthering the education of teachers may, at any time before the expiration of 18 months after again becoming a teacher under this Act on a regular basis, apply to the board to have the whole or any part of the period of the educational leave included in computing his service as a teacher for the purposes of this Act and the board shall grant the application if the applicant

(a) pays to the board by lump sum; or

(b) agrees in writing with the board to pay to the board by installments, subject to such terms and conditions as the board may prescribe;

an amount equal to twice the contributions he would make or would have been required to make under subsection 52(1) if he had continued to be employed as a teacher during the period of the educational leave or that part thereof to which the application relates, and during that time he was earning a salary at a rate equal to that which he earns on the first day of work after again becoming a teacher under this Act on a regular basis, including interest on twice the contributions at a rate equal to the average rate of interest earned by the fund, compounded yearly and computed in respect of the period between the date on which he again becomes a teacher on a regular basis and the date on which the payment is made.

Late applications for educational leave

63(5)       A teacher who, either before or after the effective date, was granted a leave of absence from a position as a teacher by his employer for the purpose of furthering his education and during the term of the leave attended an educational institution recognized by the minister as an educational institution suitable for furthering the education of teachers, and who by reason of lapse of time is unable to apply under subsection (4), may at any time before he commences receiving a pension or receives a refund of his contributions to the fund, or within six months of the coming into force of this subsection, apply to the board to have the whole or any part of the period of educational leave included in computing his service as a teacher for the purposes of this Act and the board shall grant the application if the applicant

(a) pays to the board by lump sum; or

(b) agrees in writing with the board to pay to the board by installments, subject to such terms and conditions as the board may prescribe;

an amount equal to

(c) twice the contributions he would have been required to make under subsection 52(1) if he had continued to be employed as a teacher during the period of the educational leave or that part thereof to which the application relates, and during that time he was earning a salary at a rate equal to that which he earns on the 1st day of work after again becoming a teacher under this Act on a regular basis, including interest on twice the contributions at a rate equal to the average rate of interest earned by the fund, compounded yearly and computed in respect of the period between the date on which he again becomes a teacher on a regular basis and the date on which the payment is made; or

(d) the actuarial cost, as determined by the actuary, of providing the increase in the applicant's pension by reason of the increase in the applicant's service as a teacher for the purposes of this Act;

whichever is the greater.

Contributions during maternity leave

63.1(1)     If a teacher who is granted a period of maternity leave under a collective agreement or in accordance with her employer's policies so elects before the period begins,

(a) she shall continue to contribute to the fund throughout the period the same amounts that she would have had to contribute if she had not been on leave and her annual salary rate during the period had remained the same as her annual salary rate immediately before the period; and

(b) the period shall be included in computing her years of service.

Purchase of service for past maternity leave

63.1(2)     A teacher who was granted a period of maternity leave referred to in subsection (1) and did not elect to make contributions under that subsection for that period may, if she has neither received a refund of her contributions nor begun to receive a pension, purchase the service for the period by

(a) filing with the board

(i) before July 3, 2002, if the period of leave was granted before subsection (1) came into force, and

(ii) within 18 months after the end of the period of leave, in any other case,

an application in a form prescribed by the board; and

(b) agreeing to contribute to the fund, as a lump sum or by instalments as determined by the board, the amount that would have been her total contributions for the period if

(i) her annual salary rate during the period had been equal to her annual salary rate as at the date of the application, and

(ii) the teacher contribution rates applicable to the period were the rates applicable to a period of service after 2000.

Transitional — former teacher's purchase of service for past maternity leave

63.1(3)     A former teacher whose pension commenced before August 18, 2000, and who before then was granted a period of maternity leave under a collective agreement or in accordance with her employer's policies may apply to the board to purchase service for the period by

(a) filing with the board before 2006 an application in a form prescribed by the board; and

(b) agreeing to contribute to the fund, as a lump sum, an amount equal to 1/2 the actuarial cost, as determined by the actuary, of providing the increase in the applicant's pension by reason of the increase in the applicant's service as a teacher for the purposes of this Act.

If approved, the adjustment to the applicant's pension takes effect as of the day the application was received by the board.

S.M. 2000, c. 46, s. 2; S.M. 2004, c. 39, s. 5.

Purchase of service

63.2(1)     A teacher or former teacher who has not received a refund of his or her contributions and is not receiving a pension may, by applying to the board and satisfying the terms and conditions set out in subsection (2), purchase a period of service that cannot otherwise be, or can no longer be, purchased by him or her under any other provision of this Act.

Terms and conditions

63.2(2)     In order for a period of service to be purchased under subsection (1),

(a) the purchaser must satisfy the board that, throughout the period, he or she was

(i) a teacher on parental leave in accordance with the terms of a collective agreement or the employer's policies,

(ii) employed under the minister or under the minister responsible for universities,

(iii) employed as a member of the Faculty of Education of The University of Manitoba, The University of Winnipeg, Brandon University or Le Collège universitaire de Saint-Boniface, or

(iv) employed by a school district as a clinician and would, if the period had been after 1980, have been required to contribute to the fund;

(a.1) the purchaser must satisfy the board that he or she has no pensionable service for the period under any plan other than the Canada Pension Plan; and

(b) the purchaser must agree to contribute to the fund, as a lump sum or by instalments as prescribed by the board, an amount equal to the actuarial cost, as determined by the actuary, of providing the increase in the applicant's pension by reason of the increase in the applicant's service as a teacher for the purposes of this Act.

S.M. 2001, c. 14, s. 13; S.M. 2004, c. 39, s. 6; S.M. 2005, c. 13, s. 17.

Contributions during parental leave

63.3(1)     If a teacher who is granted a period of parental leave under a collective agreement or in accordance with the employer's policies so elects before the period begins,

(a) the teacher shall contribute to the fund

(i) for the first 17 weeks of the period as if he or she were not on leave and continued to earn the same salary, and

(ii) for the remainder of the period, double the amounts that he or she would be required to contribute if he or she were not on leave and continued to earn the same salary; and

(b) the period shall be included in computing the teacher's years of service.

Teacher's purchase of service for past parental leave

63.3(2)     A teacher who was granted a period of parental leave referred to in subsection (1) and did not elect to make contributions under that subsection for that period may, if he or she has neither received a refund of contributions nor begun to receive a pension, purchase the service for the period by

(a) filing with the board, within 18 months after the later of

(i) the day the period of leave ended, and

(ii) the day this section first applied to parental leave,

an application in a form prescribed by the board; and

(b) agreeing to contribute to the fund, as a lump sum or by instalments as determined by the board, the amount that would have been the teacher's total contributions for the period under subsection (1) if

(i) the teacher's annual salary rate during the period had been equal to his or her annual salary rate as at the date of the application, and

(ii) the teacher had elected to make contributions under that subsection for that period.

Transitional — former teacher's purchase of service for past parental leave

63.3(3)     A former teacher whose pension commenced before this section applied to parental leave and who before then was granted a period of parental leave under a collective agreement or in accordance with the employer's policies may apply to the board to purchase the service for the period by

(a) filing with the board before 2012 an application in a form prescribed by the board; and

(b) agreeing to contribute to the fund, as a lump sum, an amount equal to the actuarial cost, as determined by the actuary, of providing the increase in the applicant's pension by reason of the increase in the applicant's service as a teacher for the purposes of this Act, less 1/2 of that portion of the actuarial loss that can reasonably be attributed to the first 17 weeks of that period of parental leave.

If approved, the adjustment to the applicant's pension takes effect as of the day the application was received by the board.

Refund or credit

63.3(4)     The board shall refund or credit to a teacher who, before subsection (1) applied to parental leave, made a contribution to the fund to purchase service for a period of parental leave described in that subsection

(a) an amount equal to 1/2 of the portion of the contribution that relates to the first 17 weeks of that period; and

(b) interest on that amount, as determined by the board's actuary.

S.M. 2004, c. 39, s. 7; S.M. 2011, c. 35, s. 50.

Contributions during paid short term leave

63.4        A teacher who is on a short term leave of absence with full or partial pay must continue to make contributions and is to be credited with service as if the leave had not occurred.

S.M. 2004, c. 39, s. 7.

"Reciprocating Manitoba employer" defined

64(1)       In this section, "reciprocating Manitoba employer" means

(a) the government, or an agency thereof; or

(b) a school division, school district or school area in Manitoba; or

(c) a university in Manitoba; or

(d) a municipality in Manitoba; or

(e) an employer in Manitoba, other than any of the employers set out in clauses (a) to (d), whose employees are eligible to contribute to the Civil Service Superannuation Fund; or

(f) an employer in Manitoba, other than any of the employers set out or described in clauses (a) to (e), designated by the Lieutenant Governor in Council;

if the employer has established or is participating in any plan or scheme that provides pension, superannuation or disability benefits for and in respect of its employees.

Application of section

64(1.1)     This section applies to teachers and employees of reciprocating Manitoba employers who transferred under a reciprocating Manitoba employer arrangement before January 1, 1996.

Periods of service to be combined

64(2)       Where a person who

(a) has ceased or ceases to be a teacher under this Act and has credit in the fund in respect of his service as a teacher, became or becomes employed with a reciprocating Manitoba employer; or

(b) has ceased or ceases to be employed with a reciprocating Manitoba employer and has credit in respect of his service with that employer in the pension or superannuation plan or fund operating in respect of employees of that employer, became or becomes a teacher under this Act;

the service for which the person has credit under both this Act and the plan or fund operating in respect of employees of the reciprocating Manitoba employer shall be added together in computing his service for the purpose of determining his eligibility for any benefits under this Act, but the service used in calculating the amount of any benefits under this Act shall be based on his service as a teacher under this Act.

Calculation of benefits

64(3)       Where a benefit in the form of a pension or disability allowance or survivor's pension is calculated under this Act for a person to whom this section applies,

(a) the years of service used in determining the average annual salary on which the calculation is based shall be taken from the last 12 years of his service, whether as a teacher or as an employee of a reciprocating Manitoba employer, as if all of his service had been service as a teacher under this Act;

(b) all of his years of service for which he has credit under this Act and for which he has credit under the plan or scheme operating in respect of his employment with the reciprocating Manitoba employer shall be included as if all of his service had been service as a teacher under this Act; and

(c) the amount of the benefit to be paid from the fund shall be in the ratio that the service for which the person has credit under this Act bears to the total service referred to in clause (b).

Payment of benefits

64(4)       Where a person is entitled to a benefit from the fund as well as a benefit from a reciprocating Manitoba employer,

(a) the total of all benefits may be paid by either the fund, or the fund operating in respect of employees of the reciprocating Manitoba employer, whichever was the last to which the person contributed prior to his retirement, and the plan not paying the benefit shall transfer to the plan paying the benefit an amount equal to the present value of the benefit for which it is liable under this section, subject to acceptance by all applicable reciprocating Manitoba employers of the actuarial tables used in determining the amount to be paid; and

(b) any amounts paid out under clause (a) shall be dealt with as if they were benefits paid under this Act, and any amounts received under clause (a) shall be dealt with conversely.

Transfer of moneys to reciprocating Manitoba employer

64(5)       Where a person who ceased to be a teacher under this Act and became employed with a reciprocating Manitoba employer and to whom subsection (2) applies, ceases to be employed by the reciprocating Manitoba employer and becomes employed with an employer (in this section referred to as "the new employer") to whom the reciprocating Manitoba employer will transfer contributions and credits under a reciprocal agreement that is, in the opinion of the board, substantially in a form that the board would enter into, the board may pay to the reciprocating Manitoba employer, solely for the purpose of transfer to the new employer under the reciprocal agreement, a sum equal to the amount that would have been paid by the board to the new employer if it had been a party to the reciprocal agreement.

Receipt of moneys from reciprocating Manitoba employer

64(6)       Where a person who ceased to be employed with a reciprocating Manitoba employer and became employed as a teacher and to whom subsection (2) applies, ceases to be a teacher and becomes employed by an employer (in this subsection referred to as "the new employer") to whom the board will transfer contributions and credits under a reciprocal agreement, the board may accept from the reciprocating Manitoba employer a sum that represents the person's contributions and credits, and the employer's contributions, relating to his pensionable service with the reciprocating Manitoba employer solely for the purpose of transfer to the new employer under the reciprocal agreement and for that purpose the service of the person with the reciprocating Manitoba employer shall be deemed to be service as a teacher under this Act.

Accounting for transfers

64(7)       Any amounts received or paid out by the board under subsection (5) or (6) shall be dealt with in the accounts of the board in the same manner as moneys received or paid out under a reciprocal agreement as provided in subsection 41(15).

Agreements re qualifying service

64(8)       The board may enter into an agreement with an employer other than a reciprocating Manitoba employer, under which

(a) the board agrees to treat, in accordance with the terms of the agreement, as service as a teacher or former teacher, for the purposes only of determining eligibility of the teacher or former teacher for a benefit on retirement or a benefit on death under this Act, periods during which the teacher or former teacher was employed by the employer; and

(b) the employer agrees to treat, in accordance with the terms of the agreement, as service as a member or former member of any pension plan provided for the benefit of persons employed by the employer, for the purposes only of determining eligibility for a benefit on retirement or a benefit on death under that pension plan, periods during which that member or former member of the pension plan was a teacher under this Act.

Effect of agreement

64(9)       Where the board enters into an agreement under subsection (8), it may administer this Act as though the terms of the agreement were part of this Act for the purpose of determining eligibility for benefits on retirement and benefits on death under this Act.

S.M. 1996, c. 55, s. 39; S.M. 2008, c. 38, s. 13.

Arrangements re periods of service

64.1(1)     The board may enter into an agreement with any reciprocating Manitoba employer charged with the administration of a pension or superannuation benefits plan or fund for or in respect of employees of a reciprocating Manitoba employer, whereby

(a) a person who becomes a teacher under this Act may, for the purposes of this Act, obtain credit for all or part of a period of service credited to him or her under the plan operating in respect of employees of the reciprocating Manitoba employer; and

(b) a person who becomes employed with the reciprocating employer may, for the purposes of any plan operating in respect of employees of that employer, obtain credit for all or part of a period of service as a teacher under this Act.

Application of section

64.1(2)      This section applies to teachers and employees of a reciprocating employer who transfer under a reciprocating employer arrangement entered into under subsection (1) on or after January 1, 1996.

Contents of agreement

64.1(3)     An agreement entered into under subsection (1) may include

(a) application deadlines or other dates to determine who is eligible to transfer benefits under the agreement;

(b) provisions respecting the amount of credit allowable for any prior period of employment, and the amount of money transferable between employers for the purposes of that credit;

(c) provisions concerning the calculation of the amount to be transferred between employers; and

(d) any other term or condition that the board considers appropriate.

Payments

64.1(4)     The board shall pay from the fund, in accordance with the regulations, amounts required to be paid by the board under an agreement entered into under subsection (1) and shall recover from the government, the association or the society, as the case may be, amounts determined in accordance with the regulations representing the liability of the government, association or society, as the case may be, in respect of service transferred to the plan or fund operating in respect of employees of a reciprocating employer, and the board shall pay to the fund, to the credit of Account A or Account B, in accordance with the regulations, any amounts received by the board under an agreement entered into under subsection (1).

S.M. 1996, c. 55, s. 40.

Eligible employees

65(1)       A person who

(a) at the time of being hired as an employee of the society, the association or a school district, held a certificate granted by the minister authorizing him or her to teach in public schools in the province; and

(b) has been designated under this section as an eligible employee for the purposes of this Act;

is an eligible employee until he or she ceases to be an employee referred to in clause (a) or to hold a certificate referred to in that clause.

Designation as eligible employee

65(1.1)     At the request of an employer, the minister may designate an employee referred to in clause (1)(a) as an eligible employee.  If requested by the employer, the designation may be made effective retroactively to the date the employee was hired.

Contribution on becoming eligible employee

65(2)       Within six months of a person becoming an eligible employee, or such further time as the board may allow, he shall pay to the fund

(a) an amount equal to all contributions that he would have made to the fund during the period he has been employed by the society or association, as the case may be, prior to his becoming an eligible employee if he had been a teacher during that period at the rates of salary he received from the society or association, as the case may be, during that period, less the amount of any contributions he has made by salary deduction towards an annuity under the Government Annuities Act (Canada) under an arrangement with the society or association, as the case may be, but with interest thereon at the rate which the fund earned in the fiscal year immediately preceding the fiscal year in which he becomes an eligible employee, compounded annually and calculated from the date such contributions would have been made to the date of payment;

(b) an amount equal to all contributions that would have been made to the fund by a school board in respect of his employment during the period he has been employed by the society or association, as the case may be, prior to his becoming an eligible employee if he had been a teacher employed by the school board during that period, with interest thereon at the rate which the fund earned in the fiscal year immediately preceding the fiscal year in which he becomes an eligible employee, compounded annually and calculated from the date such contributions would have been made to the date of payment; and

(c) an amount equal to all contributions that would have been made to the fund by the government during the period he has been employed by the society or association, as the case may be, prior to his becoming an eligible employee if he had been a teacher during that period, with interest thereon at the rate which the fund earned in the fiscal year immediately preceding the fiscal year in which he becomes an eligible employee, compounded annually and calculated from the date such contributions would have been made to the date of payment.

Contributions in respect of salary

65(3)       Each eligible employee shall make the contributions to which reference is made in subsection 52(1) and section 52 applies thereto, with such modifications as the circumstances require.

S.M. 2008, c. 38, s. 14.

Eligible employee entitled to pension

66(1)       Subject to subsection (2), a person who is or has been an eligible employee is entitled to a pension or other allowance under this Act as if he or she were employed as teacher — and earned his or her salary as a teacher — throughout the period of his or her employment as an eligible employee.

Reduction for annuity

66(2)       If a person entitled to a pension or other allowance under subsection (1) is also entitled to an annuity under the Government Annuities Act (Canada), and amounts contributed toward that annuity were deducted from the person's contribution otherwise payable under subsection 65(2), the pension or other allowance must be reduced by the amount of the annual payment that could have been made under an annuity that could have been purchased with the amounts so deducted.

S.M. 2008, c. 38, s. 15.

Additional payment by society

67(1)       Where a person who has been an eligible employee receives an annual pension or disability allowance under this Act, the society or association, as the case may be, shall pay to the board each year an amount calculated by the actuary to be the amount that the government is required to contribute to the annual pension or disability allowance of that person during that year; and for that purpose the society or association, as the case may be, shall establish a fund into which it shall in each year during which the eligible employee is employed by it pay an amount which, together with other payments made in each other year during which that person is an eligible employee, will, in the opinion of the actuary, be sufficient to provide moneys for making the payments required to be made to the board under this subsection.

Payment of fund

67(2)       The fund mentioned in subsection (1) shall be paid to the board and credited to a separate account in trust for the purpose of making the payments mentioned in subsection (1) and shall be invested along with the other moneys making up the Teachers' Retirement Allowances Fund, and interest shall be credited to the separate account from time to time at the rate determined by the board to be the average rate of interest earned by the fund for the period of time in respect of which the interest is being credited.

Definitions

68(1)       In this section,

"pre-election period", in relation to a qualifying teacher who elects under this section to continue as a teacher, means the period beginning when he or she became a qualifying teacher and ending when he or she starts making contributions under section 52 because of the election; (« période antérieure au choix »)

"qualifying teacher" means a teacher or former teacher who

(a) becomes a person referred to in clause 3(c), or

(b) with at least 10 years of service as a teacher, becomes employed as a member of The Faculty of Education of The University of Manitoba, The University of Winnipeg, Brandon University or Le Collège universitaire de Saint-Boniface. (« enseignant admissible »)

Qualifying teacher may elect to continue as teacher

68(2)       A qualifying teacher may, by written notice to the board within 12 months after becoming a qualifying teacher or any longer period allowed by the board, elect to continue as a teacher under this Act.

Contributions for pre-election period

68(3)       A qualifying teacher who has elected under subsection (2) to continue as a teacher under this Act must, within six months after making the election or any longer period allowed by the board, contribute to the fund an amount equal to the actuarial cost, as determined by the actuary, of providing the increase in the qualifying teacher's pension by reason of including his or her pre-election period in his or her service as a teacher.

Transfer from Civil Service Superannuation Fund

68(4)       If, during his or her pre-election period, a qualifying teacher referred to in clause 3(c) made contributions to The Civil Service Superannuation Fund under The Civil Service Superannuation Act, there shall be

(a) paid from The Civil Service Superannuation Fund to the fund; and

(b) credited toward the teacher's obligation under subsection (3);

an amount equal to the total of the teacher's contributions for the pre-election period and interest on those contributions, calculated and compounded annually at the average rate of interest earned by The Civil Service Superannuation Fund during that period.

Contributions under section 52

68(5)       After electing under this section to continue as a teacher, a qualifying teacher must make the contributions required by subsection 52(1), and section 52 applies, with the necessary changes, to those contributions.

Entitlement to pension

68(6)       A qualifying teacher who has elected under this section to continue as a teacher is entitled to a pension as though he or she were a teacher, and as though his or her salary earned as a qualifying teacher were earned as a teacher.

No participation in other pension plans

68(7)       Despite the provisions of any other Act or any pension plan, scheme or agreement, a qualifying teacher who has elected under this section to continue as a teacher is not required or permitted to contribute to or participate in any pension plan of his or her employer for so long as he or she remains a qualifying teacher.

S.M. 2001, c. 14, s. 14; S.M. 2005, c. 13, s. 17.

Academic staff becoming employees of department

69(1)       Where a person who was employed on the academic staff of a school district, and who, while so employed, was not required to contribute under this Act or a former Act, becomes employed under the minister he may elect to become a person to whom clause 3(c) applies by advising the board in writing of his election within 12 months after the date upon which he becomes so employed or such further time as may be determined by the Lieutenant Governor in Council.

Contribution on making election

69(2)       Where a person makes an election under subsection (1), he shall, within six months of the date on which he makes the election, or such further time as the board may allow, pay to the fund

(a) an amount equal to all contributions that he would have made to the fund during the period he was employed on the academic staff of the school district or under the minister prior to the date on which he commences to contribute to the fund, if he had been a teacher during that period at the rates of salary he received from his actual employment in that capacity during that period with interest thereon at the rate that the fund earned in the fiscal year immediately preceding the fiscal year in which he makes the election under subsection (1), compounded annually and calculated from the date such contributions would have been made to the date of payment;

(b) an amount equal to all contributions that would have been made to the fund by a school district in respect of his employment during the period that he was employed on the academic staff of the school district or under the minister prior to the date on which he commences to contribute to the fund, if he had been a teacher employed by a school district during that period, with interest thereon at the rate that the fund earned in the fiscal year immediately preceding the fiscal year in which he makes the election under subsection (1), compounded annually and calculated from the date such contributions would have been made to the date of payment; and

(c) an amount equal to all contributions that would have been made to the fund by the government in respect of his employment during the period he was employed on the academic staff of the school district and under the minister prior to the date on which he commences to contribute to the fund, if he had been a teacher during that period, with interest thereon at the rate that the fund earned in the fiscal year immediately preceding the fiscal year in which he makes the election under subsection (1), compounded annually and calculated from the date such contributions would have been made to the date of payment;

and he shall, as long as he is employed under the minister and contributes to the fund be conclusively deemed to be a person to whom clause 3(c) applies.

Contributions to the fund

69(3)       Each person who makes an election under subsection (1) shall thereafter make contributions to which reference is made in subsection 52(1) and section 52 applies to him, with such modifications as the circumstances require, as long as he is employed under the minister.

Rights of person making election

69(4)       A person who makes an election under subsection (1) is entitled to receive and be granted a pension or other allowance under this Act as though he were a teacher; and for that purpose his salary during his employment on the academic staff of the school district and during his employment under the minister shall be deemed to be a salary earned as a teacher, and the time during which he was so employed, either before or after January 1, 1967, shall be conclusively deemed to be service by that person as a teacher.

Transfers deemed payment

69(5)       Any transfer to the fund from any other pension fund or pension scheme for or on behalf of a person making an election under subsection (1) shall be deemed to be payments made to the fund for the purposes of this section.

Payments from fund not subject to debt

70(1)       Neither the interest of a teacher or a beneficiary in the fund nor a pension, disability allowance, or other payment out of the fund to any person entitled thereto under this Act, is subject to garnishment, attachment, execution, or seizure; and, in the case of a teacher or a beneficiary, any pension, disability allowance, refund or other payment out of the fund, does not form part of the estate of the deceased so as to be liable for his debts.

Payments from fund not assignable

70(2)       Subject to sections 25 and 32, neither an interest in the fund nor a retirement allowance, disability allowance, or other payment out of the fund, is assignable.

Payment to mentally incompetent person

71          Where a person entitled to a pension, disability allowance, refund, or any other payment from the fund is, in the opinion of the board, incapable of managing his affairs, whether from mental incompetency or otherwise, the board may pay the pension, disability allowance, refund, or other amount, to which he is entitled, to his committee or substitute decision maker for property, or, if there is no committee or substitute decision maker for property, to a member of his family; and the payment is, to the extent of the amount so paid, a discharge of the liability of the board to that person.

S.M. 1993, c. 29, s. 204.

Effect of repeal of Winnipeg by-law

72(1)       The repeal of the Winnipeg pension by-law does not affect any reference made thereto in this Act.

Effect of Repeal of Teachers' Retirement Allowances Act

72(2)       The repeal of The Teachers' Retirement Allowances Act, being chapter 261 of the Revised Statutes, 1954, does not affect any reference made thereto in this Act.

Regulations

73          For the purpose of carrying out the provisions of this Act according to their intent, the board may, subject to the approval of the Lieutenant Governor in Council, make regulations ancillary thereto and not inconsistent therewith; and every regulation made under, and in accordance with the authority granted by, this section has the force of law, and without limiting the generality of the foregoing, the board, subject to the approval of the Lieutenant Governor in Council, may make regulations

(a) prescribing forms to be used for the purpose of this Act or of the regulations;

(b) requiring boards of school trustees to make returns as to teachers employed by the board;

(c) prescribing the dates upon, and the manner in which, payments shall be made into the fund, except where provision in respect thereto is made herein; and

(d) prescribing the information to be furnished by persons entitled to, or applying for, a pension, a disability allowance, or a refund of contributions;

(e) respecting the retroactive payment of pensions or disability allowances in respect of periods before the date they would otherwise be payable;

(f) providing for and regulating the transfer from the fund to any other fund established under a recognized Canadian scheme of an amount equal to the contributions made by the teacher to the fund under this Act, government contributions or liability in respect thereof, and accumulated interest thereon, or equal to any one or more of them;

(g) prescribing the conditions under which credit for service that is recognized under a recognized Canadian scheme may be allowed as service as a teacher under this Act where moneys are transferred to the fund from any other fund established under a recognized Canadian scheme, and prescribing the method of determining the period of service in respect of which credit shall be given;

(h) respecting the recovery of moneys by the board from the government, the association, or the society representing the liability of the government, the association or the society in respect of service under this Act being transferred to a recognized Canadian scheme;

(i) respecting the crediting by the board to Account A or Account B of the moneys received under an agreement made under subsection 41(12) or (14).

S.M. 1989-90, c. 91, s. 10.

MONEY PURCHASE ACCOUNT

Establishment of money purchase accounts

74(1)       The board shall establish in the accounts of the board and maintain in accordance with the rules separate money purchase accounts, as may be required under this Act or the rules, for teachers, recipients of annuities or pensions payable under this Act, or persons on whose behalf the board is required or requested to transfer moneys to a money purchase account.

Money purchase accounts not liable to general liabilities of board

74(2)       Moneys showing in the accounts of the board to the credit of a person in a money purchase account are not subject to the general liabilities of the board other than the liability of the board to the person in respect of the money purchase account.

Charges to money purchase accounts

74(3)       The board may charge administration fees as prescribed by the board to each person who is shown in the accounts of the board to have money in a money purchase account and may deduct from the moneys and transfer to the general funds of the board the amount of those fees.

Participation in earnings

74(4)       Where a money purchase account has been established for a person, the moneys shown to the credit of the person in the account shall, for the purposes of investment and earning income and interest be conclusively deemed to be part of the fund.

Transfers from money purchase accounts

74(5)       Where a money purchase account has been established for a person, subject to any restrictions imposed on the transfer of moneys in such accounts under the regulations made under The Pension Benefits Act, the board may transfer the moneys to the credit of the person in the money purchase account, or any part thereof, on the written direction of the person, to the person or to any financial institution designated by the person.

Conversion of money purchase accounts to annuity

74(6)       Where a money purchase account has been established for a person in the accounts of the board, the board may, on the written direction of the person, convert the moneys to the credit of the person in the account to an obligation of the board to pay an annuity to the person or to a nominee of the person under such terms and conditions as may be prescribed by the rules and in such amount as may be determined by a formula approved by the board on the advice of the actuary.

Obligations of fund for annuity

74(7)       Where the board converts money in a money purchase account of a person to an obligation of the board to pay an annuity, the money required to fund the obligation of the board to pay the annuity, as certified by the actuary, shall be transferred from the money purchase account to the general accounts of the board and the obligation to pay the annuity is thereafter a general obligation of the board payable from the fund without any liability in respect thereof falling on any moneys to the credit of the money purchase account.

Pension adjustments not to apply to annuities

74(8)       Where the board converts moneys in a money purchase account of a person to an obligation to pay an annuity, the person to whom the annuity is payable is not entitled to any pension adjustment under section 10 in respect of that annuity and that section does not apply to that annuity or to the person in respect of that annuity.

Rules

74(9)       The board may make rules respecting the administration of money purchase accounts established in the accounts of the board and, without limiting the generality of the foregoing, may make rules

(a) respecting authorization for the establishment of money purchase accounts in the accounts of the board for moneys transferred from other registered pension plans or from registered retirement savings plans;

(b) respecting the types of annuities to which moneys to the credit of a money purchase account may be converted;

(c) prescribing the times when persons with moneys to the credit of a money purchase account may request conversion of the moneys or a part thereof to annuities.

Transfers from Account A to Account B

75          From and out of Account A, the board shall transfer to, and for the credit of, Account B,

(a) on July 1, 1987 the sum of $810,000;

(b) on July 1, 1988 the sum of $836,700; and

(c) on July 1, 1989 the sum of $866,400.

Refund of conversion surplus

76          The surplus in the fund as at January 1, 1987 attributable to payments made for the conversion of service prior to July 1, 1980 to a five year average basis, shown in the January 6, 1989 actuarial report to be $832,700., shall be distributed, in accordance with recommendations made by the actuary and approved by the board, to the employees who made those payments.

S.M. 1992, c. 57, s. 35.

 

 
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