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C.C.S.M. c. C120

The Civil Service Superannuation Act

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

PART 1

REGISTERED PENSION PLAN

Definitions

1(1)        In this Act,

"agency of the government" means any board, commission, association, or other body, whether incorporated or unincorporated, all the members of which, or all the members of the board of management or board of directors of which

(a) are appointed by an Act of the Legislature or by the Lieutenant Governor in Council, or

(b) if not so appointed, are, in the discharge of their duties, public officers or servants of the Crown, or, for the proper discharge of their duties are, directly or indirectly, responsible to the Crown; (« organisme gouvernemental »)

"annual salary rate" means an employee's basic hourly or daily or bi-weekly rate of pay, as the case may be, multiplied by the number of basic hours or days or bi-weekly periods in one year of continuous employment, but this amount shall not be less than the employee's salary during the immediately preceding 12 months of his employment; (« taux annuel de rémunération »)

"board" means The Civil Service Superannuation Board appointed under this Act; (« Régie »)

"Canada pensionable earnings" means for each numerical year after the year 1965 in which an employee has service, the salary of the employee for that numerical year, or the maximum pensionable earnings for that numerical year as determined under the Canada Pension Plan, whichever is the lesser; (« gains admissibles au Régime de pensions du Canada »)

"civil service" or "service" means the civil service as that expression is defined in The Civil Service Act but not including any member, officer, or employee of an agency of the government unless classified or designated under clause 2(1)(b) or deemed to be in the civil service under subsection 6(3); (« fonction publique »)

"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 »)

"continuous employment" includes a period of employment before and after a temporary suspension of employment that is unbroken except for the temporary suspension of employment; (« emploi continu »)

"correctional officer" means an employee within the meaning of The Civil Service Act who is part of the Corrections Component of the Government Employees' Master Agreement; (« agent de correction »)

"deferred member" means a former employee who is entitled to a pension under this Act that has not yet commenced and who

(a) elected under section 42 to remain entitled to a deferred pension, or

(b) not having made that election, also did not, within 90 days after ceasing to be an employee or any extended period allowed by the board, apply for the commencement of that pension or the withdrawal or transfer of his or her pension benefit credit; (« participant ayant droit à une pension différée »)

"employee" means, subject to subsection 2(1) and to subsection 6(3),

(a) any person who, on June 30, 1960, was an employee within the meaning of this Act, and

(b) any person who, on or after July 1, 1960, is or becomes an employee within the meaning of The Civil Service Act, and

(c) any person who is employed with the government in seasonal employment or as a term employee and who has given notice under subsection 2(4), or is deemed to be an employee under subsection 2(5) or 2(6), or who was an employee within the meaning of this Act immediately before becoming employed with the government in seasonal employment or as a term employee,

but, subject to clause (a), to subsection 2(1), and to subsection 6(3), does not include

(d) any person who is a member or employee of an agency of the government,

(e) a term employee of the government to whom clause (c) does not apply or a casual employee,

(f) any person employed in seasonal employment with the government to whom clause (c) does not apply,

(g) a person who is a student on a substantially full-time basis who prior to the date on which he would be or be deemed to be an employee within the meaning of this Act, satisfies the employer that he is a student on a substantially full-time basis and notifies the employer that he does not wish to become an employee within the meaning of this Act,

(h) a person who is a member of a religious group which has as one of its articles of faith the belief that members of the group are precluded from being members of a pension plan of the kind established under this Act and who, prior to the date on which he would be or be deemed to be an employee within the meaning of this Act satisfies the employer that he is a member of such a religious group and notifies the employer that he does not wish to become an employee within the meaning of this Act because of that other membership in the religious group,

(i) a minister's secretary who was not an employee under this Act at the time of his appointment as a minister's secretary and does not thereafter become an employee under The Civil Service Act,

(j) a teacher within the meaning of The Teachers' Pensions Act,

(k) any person who, having been an employee, has ceased to be such by reason of his retirement, or his leaving the service, or otherwise,

(l) a person who is in receipt of a pension under this Act in respect of his or her employment;

(m) a person employed by the government under a collective agreement under which the government is required to make contributions to a retirement savings or benefit plan that is not provided for in or under this Act; (« employé »)

"fund" means The Civil Service Superannuation Fund constituted under this Act; (« caisse »)

"investment committee" means The Civil Service Superannuation Fund Investment Committee for which provision is made in section 10; (« Comité des placements »)

"maximum retirement age" of a person means his or her age at the time at which, under the Income Tax Regulations (Canada), the person must cease to accumulate service under this Act and the person's pension under this Act must commence to be paid to the person; (« âge maximal de la retraite »)

"minister" means the member of the Executive Council charged by the Lieutenant Governor in Council with the administration of this Act; (« ministre »)

"minister's secretary" means a secretary of a minister of the Crown; (« secrétaire de ministre »)

"money purchase account" means an account established in the accounts of the board in accordance with section 64; (« compte à cotisation déterminée »)

"normal retirement age" means 65 years of age; (« âge normal de la retraite »)

"optional annuity" means one of the annual superannuation allowances for which provision is made in subsection 29(1); (« rente facultative »)

"pension", when referring to a pension under this Act, means a superannuation allowance or an annuity payable under this Act; (« pension »)

"pension benefit" means the aggregate monthly or other periodic payments of superannuation allowance to which an employee is or may become entitled under this Act upon retirement or to which any other person is entitled under this Act by virtue of the death of the employee 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 the employee has become entitled as of that time; (« crédit de prestation de pension »)

"person employed full time" means a person who, in whatever category or classification his employment was placed, was employed in a capacity in which he devoted at least half of his working time to the service of the government or agency of the government, but does not include a person excepted from the definition of "civil service" by subsection 1(1) of The Civil Service Act; (« employé à plein temps »)

"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" means salary determined in accordance with subsections (4) and (5); (« traitement »)

"temporary suspension of employment" means

(a) a period ending after May 30, 2010, not exceeding 54 consecutive weeks during which a person who immediately before the period was employed by an employer is not performing duties as an employee of the employer and after the expiry of which the person is again employed by the employer, except where an actual termination of the employment of the person has occurred, and includes any leaves of absence authorized by the employer or required by law to be granted which do not extend the period to more than 54 consecutive weeks,

(a.1) a period ending after December 31, 1983, and before May 31, 2010, not exceeding 52 consecutive weeks during which a person who immediately before the period was employed by an employer is not performing duties as an employee of the employer and after the expiry of which the person is again employed by the employer, except where an actual termination of the employment of the person has occurred, and includes any leaves of absence authorized by the employer or required by law to be granted which do not extend the period to more than 52 consecutive weeks, and

(b) a period ending before January 1, 1984, not exceeding 30 days during which a person who immediately before the period was employed by an employer as an employee and the person is again employed by the employer except where an actual termination of employment of the person has occurred; (« suspension temporaire d'emploi »)

"transferred employee" means an employee who has been designated as a transferred employee in an order of the Lieutenant Governor in Council made pursuant to section 52. (« employé réaffecté »)

Words in The Civil Service Act

1(2)        Words and expressions used in this Act, other than those defined in this Act, have, for the purposes of this Act, the meanings assigned to them under The Civil Service Act.

Surviving common-law partner

1(3)        For the purposes of this Act, a person is the surviving common-law partner of a deceased person only if, immediately before the deceased's death, they were in a common-law relationship with each other and were not living separate and apart by reason of a breakdown of that relationship.

What "salary" includes

1(4)        Subject to subsection (5), for the purpose of this Act, an employee's salary includes

(a) wages;

(b) living expenses or allowances received in cash where they form part of the remuneration of the employee;

(c) any meals, food, living quarters, garage space, fuel, light, domestic or telephone service or similar emolument supplied, where they form part of the remuneration of the employee; and

(d) vacation pay and any amount paid on termination of employment in respect of accrued vacations;

that are paid or supplied to the employee by the employer, and any other remuneration designated as salary by a regulation made by the board and approved by the Lieutenant Governor in Council.

What "salary" does not include

1(5)        For the purpose of this Act, an employee's salary does not include

(a) any fees or allowance or payment for overtime;

(b) any other extra allowance or gratuity;

(c) severance pay;

(d) any amount paid instead of vacations to an employee who is not terminating his or her employment;

(e) the employer's contributions to any Manitoba Health Services Insurance Plan or group insurance premium;

(f) any retroactive salary paid to an employee who has resigned, died or been dismissed unless

(i) the employee is entitled to an allowance under this Act,

(ii) the employee's spouse or common-law partner is entitled to an allowance or annuity under this Act, or

(iii) the employee has resigned and remains a deferred member or has transferred funds under a reciprocal agreement; or

(g) any other remuneration designated not to be salary by a regulation made by the board and approved by the Lieutenant Governor in Council.

Determination of interest payable

1(6)        Except as otherwise provided in this Act, "interest" means interest as determined by the board, after consulting with its actuary, in accordance with any applicable provisions of The Pension Benefits Act or the regulations under that Act.

Limitation re interest payable

1(7)        Despite section 3 and any other provision of The Pension Benefits Act or the regulations under that Act, if

(a) the amount of a monthly allowance or annuity payable under this Act is finally determined within six months after the commencement date for that allowance or annuity;

(b) the board estimated the amount payable as soon as practicable after determining the recipient's eligibility for the allowance or annuity, and made monthly payments based on its estimate; and

(c) within 30 days after determining the monthly amount payable, paid the amount, if any, by which the total of the amounts payable to date exceeds the total of the amounts paid;

no interest is payable on the difference described in clause (c).

S.M. 1989-90, c. 59, s. 2; S.M. 1989-90, c. 91, s. 11; S.M. 1990-91, c. 4, s. 2; S.M. 1992, c. 57, s. 2; S.M. 1996, c. 55, s. 3; S.M. 1998, c. 45, s. 1; S.M. 2001, c. 37, s. 1; S.M. 2002, c. 48, s. 2; S.M. 2009, c. 30, s. 2; S.M. 2011, c. 34, s. 2.

Power to extend meaning

2(1)        The Lieutenant Governor in Council may

(a) classify or designate any officers of, or persons employed by, the government not within the definition of "employee" in this Act as within that definition for the purposes of the Act; but the officers or employees so classified or designated shall only be deemed to have become employees from the date of the order for the purposes of this Act;

(b) classify or designate any or all of the members, officers, and employees of an agency of the government as within the definition of "employee" for the purposes of this Act;

(c) classify or designate any officers or employees who are within the definition of "employee" as not being within that definition for the purposes of this Act.

Retroactive classification

2(2)        Any classification or designation made under clause (1)(b) or (c) may be made effective before the date on which the classification or designation is made but not more than one year before the date on which the classification or designation is made.

2(3)        [Repealed] S.M. 1989-90, c. 91, s. 11.

Inclusion of part-time employees

2(4)        A person who is employed in seasonal, part-time or temporary employment, or is a term employee with the government or with an employer to the employees of which this Act applies, may, at any time after becoming so employed give written notice to the board and to the government or other employer as the case requires, that he desires to be an employee within the meaning of this Act and, upon giving such notice, he becomes an employee within the meaning of this Act on the first day of the first pay period in the second month after the month in which the notice is given, or on the first day of any subsequent pay period specified in the notice.

Becoming employee after two years

2(5)        A person who has been employed in the seasonal, part-time or temporary employment or is a term employee with the government or with an employer to the employees of which this Act applies, during two consecutive numerical years after December 31, 1983, in each of which the person has earned from that employment not less than 1/4 of the maximum pensionable earnings as determined under the Canada Pension Plan for that numerical year, shall be conclusively deemed to have become an employee within the meaning of this Act on the first day of the first pay period commencing in the first month after the month in the second numerical year in which his earnings exceed 1/4 of the maximum pensionable earnings for that second numerical year.

Term employee becoming an employee

2(6)        A term employee who has completed one year of continuous term employment with the government or an employer to the employees of which the Act applies and to whom subsection (5) does not apply, shall be conclusively deemed to have become an employee within the meaning of this Act on the first day of the pay period following the completion of the year of continuous term employment.

Provisions re. part-time employment

2(7)        For the purposes of this Act, a person employed in seasonal, part-time or temporary employment with the government or an agency of the government to the employees of which this Act applies, shall accumulate service in that employment in any year in accordance with the following formula but in any case not more than one year of service for any year:

T = H / U

In this Formula

T

is the portion of a numerical year, not exceeding one year, of service or of salaried employment accumulated for the person in that numerical year;

H

is, in the case of a person employed at an hourly rate, the number of hours, not including overtime, for which the person was paid in that numerical year and, in the case of a person employed at a daily, weekly or monthly rate, the number of days, not including overtime, for which the person was paid in that numerical year; and

U

is, in the case of a person employed at an hourly rate, the number of hours, not including overtime, in that numerical year for which a full-time permanent employee in similar employment was paid and, in the case of a person employed at a daily, weekly or monthly rate, the number of days, not including overtime, in that numerical year for which a full-time permanent employee employed in similar employment was paid.

Notice of date

2(8)        Where, pursuant to an order in council passed under clause (1)(b) or subsection 6(3) before or after the coming into force of this subsection, a person employed by or under a board, commission, association, or corporation to which that clause or that subsection applies becomes an employee under this Act, that board, commission, association, or corporation shall forthwith notify the board of the date upon which that person so becomes an employee.

Service of Hospital Service employees

2(9)        Subject to subsection (4), all those persons

(a) who, on July 1, 1960, were employed under the Minister of Health and Public Welfare and were engaged in the administration of The Hospital Services Insurance Act; and

(b) who

(i) were, on June 30, 1958, employed by Manitoba Hospital Service Association and entitled to receive benefits under the employees' pension or superannuation plan established by that association, and

(ii) on July 1, 1958, became employed in the manner mentioned in clause (a) and continued in that employment to July 1, 1960;

shall be deemed to be, and to have been, employees for the purposes of this Act, on, from, and after, July 1, 1958.

Employee not on M.H.S.A. pension fund

2(10)       All those persons

(a) to whom clause (9)(a) applies;

(b) who were, on June 30, 1958, employed by Manitoba Hospital Service Association but were not entitled to receive benefits under the employees' pension or superannuation plan established by that association; and

(c) who are persons to whom subclause (9)(b)(ii) applies;

shall be deemed not to be, or to have been, employees during any period before July 1, 1960.

Persons employed since June 30, 1958

2(11)       Every person who, after June 30, 1958, became employed in the manner mentioned in clause (9)(a), but who was not employed by Manitoba Hospital Service Association on June 30, 1958, shall be deemed not to be, or to have been, an employee during any period before July 1, 1960, unless before July 1, 1960 he was an employee.

Reduced work week program

2(12)       Notwithstanding any days of leave without pay that an employee must take by virtue of a reduced work week program established by the government or an agency of the government pursuant to an Act, collective agreement or other lawful arrangement, the employee accumulates pensionable service and earnings under this Act as though those days were normal working days.

Contribution exemption

2(13)       Employees 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. 1989-90, c. 91, s. 11; S.M. 1990-91, c. 4, s. 2; S.M. 1996, c. 55, s. 4.

Period of common-law relationship

3(1)        For the purposes of section 44 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 an employee shall be considered a party to a common-law relationship shall be determined in accordance with that Act and the regulations under that Act.

Payment where not notified of common-law relationship

3(2)        If, not having received written notice of a common-law relationship between a member and a surviving common-law partner of the member, the board pays out an amount under this Act by reason of the member's death as though the member were not survived by the common-law partner, the board is not liable in any way for not having made the payment to the common-law partner.

S.M. 1992, c. 57, s. 3; S.M. 2001, c. 37, s. 1; S.M. 2011, c. 34, s. 3.

Application of Act to Crown

4           This Act applies to

(a) the Crown in right of the province;

(b) every person who was an employee immediately before May 1, 1939, and who continues to be an employee at any time on or after May 1, 1939;

(c) every person who was not an employee immediately before May 1, 1939, and who becomes an employee on or after May 1, 1939.

Superannuation board

5(1)        The Act shall be administered by a board which shall be known as: "The Civil Service Superannuation Board", and consists of nine members of whom four shall be representatives of the employees.

Corporate status of board

5(2)        The members of the board are a body corporate and, in addition to the name "The Civil Service Superannuation Board" may use the name "Superannuation Investments Corporation" for purposes of holding property and investments in which money is invested under section 9.

Corporations Act not to apply

5(3)        The Corporations Act does not apply to the board.

Capacity of natural person

5(4)        The board has the capacity and, subject to this Act, all the rights, powers and privileges, of a natural person.

Election of employee representatives

5(5)        The Lieutenant Governor in Council may make regulations

(a) providing for the election by employees of four members of the board to represent employees or groups of employees and prescribing procedures for those elections;

(b) respecting the eligibility of persons to nominate candidates for employee representative, to vote, to be elected as employee representative and to continue to hold office as an employee representative;

(c) respecting vacancies arising during the term of office of an elected employee representative which, unless earlier terminated in accordance with the regulations, shall be for three years beginning on September 1 of the year in which the employee is elected.

Appointment of employer representatives

5(6)        The Lieutenant Governor in Council shall appoint the five members of the board representing employers and shall designate one of the members so appointed as chairperson of the board, and the members so appointed shall hold office for such term as may be fixed by the Lieutenant Governor in Council and shall continue to hold office thereafter until their successors are appointed.

Remuneration of members

5(7)        Those members of the board, including the chairperson, who are not employees of the government or of an agency of the government, or of another employer whose employees are contributing to the fund, shall be paid such remuneration for their services to the board as the Lieutenant Governor in Council may prescribe.

Expenses of members

5(8)        The members of the board, including the chairperson, may be reimbursed for such out-of-pocket expenses as they may actually incur in attending meetings of the board or otherwise in the discharge of their duties under this Act.

Regulations as to procedure

5(9)        The board, with the approval of the Lieutenant Governor in Council, may make regulations providing for the regulation and conduct of its meetings and proceedings, including the fixing of the quorum necessary for the transaction of business and the appointment from among its own members of such committees as it may deem necessary, and conferring upon any such committee power and authority to act for the board in and in relation to such matters as the board may deem expedient.

Power of board to extend time limits

5(10)       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 an employee of the board, the board may extend the time for doing the act or thing.

Board may administer other plans

5(11)       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.

Board may invest funds for others

5(12)       The board may enter into an agreement to invest funds for a pension or other benefit plan or for the government, a government agency or any other organization, and may do all things necessary to carry out its obligations under the agreement.

S.M. 1989-90, c. 59, s. 3; S.M. 1996, c. 55, s. 5; S.M. 2000, c. 50, s. 2.

Administration in accordance with Income Tax Act

5.1         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. 6.

Appointment of professional personnel

6(1)        The board may appoint an actuary and such other professional advisors as it deems necessary for the administration of this Act and shall fix their remuneration.

6(1.1)      [Repealed] S.M. 2000, c. 50, s. 3.

Employment of staff

6(1.2)      The board may employ such additional personnel, other than the personnel appointed under subsection (1), as it deems necessary for the administration of this Act.

Job classifications and pay plans

6(1.3)      The job classifications and pay plans applying to persons employed under subsection (1.2) shall be as nearly as possible the same as the job classifications and pay plans established under sections 7 and 10 of The Civil Service Act, and the classification and pay of each of the persons within those job classifications and pay plans shall be determined by the board.

Employment of actuary

6(2)        The minister responsible for the administration of this Act may employ an actuary for the purpose of making such reports and valuations as the minister may require; and the Minister of Finance shall, from and out of the Consolidated Fund, pay to the actuary such fees or other remuneration as the minister responsible for the administration of this Act may approve.

Application of Act to certain employees

6(3)        If the Lieutenant Governor in Council so directs and subject to the provisions of this Act, the following persons shall be deemed to be in the civil service for all purposes of this Act

(a) employees of the board;

(b) employees of The Teachers' Retirement Allowances Fund;

(c) employees of The Manitoba Research Council;

(d) employees of The Manitoba Government Employees' Association;

(e) any employee of The National Union of Provincial Government Employees specifically designated by the Lieutenant Governor in Council;

(f) any member, officer or employee of a marketing commission or producer board established under The Farm Products Marketing Act;

(g) any resident administrator of a local government district;

(h) any employee under this Act who is on leave of absence from an employer under this Act to serve in an official position to which the employee has been elected or appointed in a labour union, or in an employees' organization, to represent exclusively employees of the government or agencies of the government;

(i) any secretary, treasurer or secretary-treasurer of a watershed district under The Conservation Districts Act;

(j) employees of the Manitoba Water Services Board;

(k) employees of a housing authority under The Housing and Renewal Corporation Act;

(l) any employee of a labour union which is the bargaining agent for a bargaining unit comprised of persons who are employees to whom this Act applies and whose duties consist primarily in representing that bargaining unit;

(m) employees of the Province of Manitoba Human Resources Opportunity Centres;

(n) employees of an agency of the government;

(o) some or all of the employees of any other employer.

Employees under clause (3)(m)

6(4)        This Act, except subsection 63(2), applies to employees mentioned in clause (3)(m) only on, from and after October 10, 1986.

Designation of employers

6(4.1)      The Lieutenant Governor in Council may, by regulation, designate an employer as a matching employer for the purpose of subsection (5) in respect of any or all of the employees of that employer.  The designation may be retroactive to a date no earlier than one year before the designation is made.

Contributions to fund by certain employers

6(5)        In each period during which an employee contributes to the fund by way of a deduction from salary, wages or other remuneration, the employer must contribute a matching amount to the fund in respect of that employee if

(a) the employee

(i) is making the contributions as a person who is deemed by subsection (3) to be a member of the civil service, and

(ii) is not a person referred to in clause (3)(b); or

(b) the employer is designated under subsection (4.1) as a matching employer in respect of that employee or the class of employees to which that employee belongs.

Exemption from other provisions

6(5.1)      An employer who makes matching contributions in respect of an employee in accordance with subsection (5) is not required to make contributions under subsection 22(2) or 23(2) in respect of that employee for the period during which the matching contributions were made.

Matching amount in relation to Canada pensionable earnings

6(5.2)      For the purpose of subsection (5), "matching amount" in relation to an amount deducted from an employee's Canada pensionable earnings for a pay period ending after 2000, means the amount deducted under clause 17(1)(a) less 0.9% of the employee's Canada pensionable earnings for the period.

Payment of actuarial liability

6(5.3)      The Lieutenant Governor in Council may permit an employer who was not required to make matching contributions in respect of its employees during a prior period to pay to the board the amount calculated by the board's actuary as representing the actuarial liability for the employer's share of benefits in respect of service during that period.

Employer deemed to have made matching contributions

6(5.4)      An employer who makes a payment under subsection (5.3) in respect of a prior period is deemed for the purpose of subsection (5.1) to have made matching contributions in respect of its employees for that period.

Payments an administrative expense

6(6)        Payments made by The Civil Service Superannuation Board under subsection 22(2) shall be charged as an expense of the board in the administration of this Act.

Prior non-contributory employment

6(7)        Where an employee under subsection (5) applies under section 63 to have prior non-contributory, full-time, continuous employment or a portion thereof included in computing his service and agrees to pay to the fund the amount payable under section 63, if the employee had that employment with an employer under subsection (5), that employer shall contribute to the fund an amount equal to the amount contributed to the fund by the employee in respect of his employment with that employer.

Payments into fund re war service

6(8)        Where

(a) a person deemed to be an employee under subsection (3); or

(b) a person who was, before retirement, a person deemed to be an employee under subsection (3); or

(c) a person who is receiving or who may be entitled to receive an allowance, pension or annuity under this Act in respect of a person who was formerly a person deemed to be an employee under subsection (3);

applies under subsection 35(1.1) to have all or part of the period of enlistment in the forces of the Crown as described in subsection 35(1) of the employee, retired employee or former employee included in computing the service of the employee, retired employee or former employee, and agrees to pay to the fund the amount payable under section 35, the employer of the employee, or the employer of the employee at the time he retired, or the employer of the former employee at the time the former employee died or ceased to be employed, shall contribute to the fund an amount equal to the amount contributed to the fund by the employee, retired employee, or person receiving or entitled to receive the benefit, in respect of the period of enlistment.

S.M. 1989-90, c. 59, s. 4 to 6; S.M. 1989-90, c. 91, s. 11; S.M. 2000, c. 50, s. 3; S.M. 2001, c. 16, s. 38; S.M. 2009, c. 30, s. 3; S.M. 2011, c. 34, s. 4; S.M. 2014, c. 35, s. 73.

Fund continued

7           The fund known as "The Civil Service Superannuation Fund" is hereby continued.

Board as trustee of fund

8(1)        The board is the trustee of the fund.

Safekeeping of fund

8(2)        The board may deliver the securities in which the fund is invested to the Minister of Finance for safekeeping.

Investment of fund

9(1)        Moneys in the fund, less such amount as the board may deem necessary to meet the payment of current superannuation allowances, withdrawals, costs, and expenses shall be invested in accordance with the directions of the investment committee by the board.

Permissible investments

9(2)        Moneys in the fund may be invested in any investments that are permissible under The Pension Benefits Act.

Exception for previously held investments

9(3)        Notwithstanding The Pension Benefits Act, or the regulations made thereunder, any investments held by the fund as at January 1, 1977, may be held for such period as the investment committee deems advisable whether the investments are or are not permissible under that Act and the regulations made thereunder.

Disposal of investments

9(4)        The board may sell any stock, bonds, debentures or other securities of the fund on the direction of the investment committee and the proceeds of any sale shall be dealt with in the same manner as if the money had not been invested.

Joint investments

9(5)        Any investment authorized under subsection (2) may be made either alone or jointly with any insurance, loan or trust company transacting business in Canada, or any pension fund in Canada.

Trustee Act investments

9(6)        Notwithstanding subsection (2), and notwithstanding The Pension Benefits Act and the regulations made thereunder, moneys in the fund may be invested or loaned in any investments or on any security in or on which a trustee is authorized under The Trustee Act to invest or loan trust moneys.

S.M. 1994, c. 20, s. 2.

Investment committee

10(1)       The Civil Service Superannuation Fund Investment Committee is continued.

Membership of investment committee

10(2)       The investment committee consists of

(a) subject to subsections (2.1) and (2.2), a chairperson who shall be appointed by the minister, for a term not to exceed five years, from a list of names submitted by the board;

(b) the chairperson of the board;

(c) the Deputy Minister of Finance;

(d) a person appointed from among their number by the members of the board representing employees;

(e) the general manager of the fund; and

(f) subject to subsection (2.3), at least two but not more than four persons appointed by the board on the recommendation of the members of the investment committee appointed under clauses (a) to (e).

Chairperson of both investment committee and board

10(2.1)     The chairperson of the investment committee may also be the chairperson of the board.

Investment experience:  chairperson

10(2.2)     The names submitted to the minister under clause (2)(a) shall be selected by the board on the basis of investment experience and competence.

Investment experience:  clause (2)(f) appointees

10(2.3)     The persons recommended for appointment under clause (2)(f) shall be selected by the members of the investment committee appointed under clauses (2)(a) to (e) on the basis of investment experience and competence, and the appointments shall be for such terms and at such remuneration for services as the board may fix.

Duties of A. D. M. Finance

10(3)       In the absence of the Deputy Minister of Finance from The City of Winnipeg or in the event of his inability or incapacity, from any cause, to act, 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

10(4)       The investment committee shall regularly review the investments in which the fund is invested and, subject to subsection 9(2), shall give directions in writing, signed by the chairman, as to the investments in which moneys in the fund and available from time to time for investment shall be invested.

S.M. 1992, c. 57, s. 4.

Definitions

10.1(1)     In this section,

"Advisory Committee" means the Employer Pension and Insurance Advisory Committee; (« Comité consultatif »)

"Liaison Committee" means the Superannuation and Insurance Liaison Committee. (« Comité de liaison »)

Liaison Committee

10.1(2)     The Superannuation and Insurance Liaison Committee, consisting of the persons who are from time to time the members thereof in accordance with its constitution, established to represent, in consultation with the Advisory Committee, employees and pensioners in respect of pension benefits under this Act and insurance benefits under The Public Servants Insurance Act and any proposed changes to such benefits, is continued under the same name and with the same purpose and function.

Liaison Negotiating Committee

10.1(3)     The Liaison Negotiating Committee, consisting of the persons elected from time to time by the members of the Liaison Committee from among themselves, heretofore established to carry on the functions of the Liaison Committee for and on behalf of the Liaison Committee, is continued under the same name and with the same purpose and function.

Advisory Committee

10.1(4)     The Employer Pension and Insurance Advisory Committee, heretofore established to represent, in the consultations mentioned in subsection (2), those employers to which subsection 6(5) or 22(9) applies, is continued under the same name and with the same purpose and function.

Expenses of Liaison Committee

10.1(5)     The expenses of the Liaison Committee necessary to perform its function with respect to the Act shall be paid out of the fund.

Regulations

10.1(6)     The minister may make regulations for the purposes of this section

(a) respecting the membership of the Liaison Committee and the Liaison Negotiating Committee;

(b) respecting the expenses of the Liaison Committee necessary to perform its function.

S.M. 1989-90, c. 59, s. 7; S.M. 2000, c. 50, s. 4.

Banking

11(1)       Uninvested moneys of the fund shall be kept on deposit in the name of the fund in a bank.

Authority for temporary borrowing

11(2)       The board may, from time to time, borrow or raise money for temporary purposes by way of overdraft, line of credit, or a loan, or otherwise, upon the credit of the board in such amounts, not exceeding in aggregate the sum of $5,000,000. of principal outstanding at any one time, upon such terms and conditions and for such period as the board may determine.

S.M. 2002, c. 47, s. 30.

Accounts to be kept

12(1)       Accounts shall be kept by the board under the direction of the chairman of the board and the Auditor General, showing a separate account for each employee contributing to the fund and for each person receiving any payment out of the fund, and such other accounts as are necessary to show the financial condition of the fund.

Where kept and audit thereof

12(2)       The accounts of the fund shall be kept by an employee of the board, and the fund and the accounts shall be examined, checked and audited by the Auditor General from time to time and at least annually.

What fund formed of

12(3)       The fund shall be formed of contributions from the salaries of employees and payments made thereto by the government and by any board, commission, or corporation, as hereinafter provided, and shall include any gifts, grants, and legacies, to the fund from any source whatsoever, together with interest earned by the fund.

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

Superannuation adjustment account

13(1)       The superannuation adjustment account is continued.

Contributions to adjustment account

13(2)       When the board receives

(a) a contribution made under subsection 6(5) or 17(1);

(b) a payment for a purchase of service under this Act; or

(c) a payment in relation to a transfer under a reciprocal transfer agreement;

the board must credit or transfer the percentage prescribed by regulation — or 10.2% if no percentage is prescribed — of that contribution or payment to the superannuation adjustment account.

Regulation to prescribe contribution rate

13(2.1)     On the joint recommendation of the Advisory Committee and the Liaison Committee referred to in section 10.1, supported by an actuarial report confirming the viability of the recommendation, the Lieutenant Governor in Council may make regulations prescribing a percentage for the purpose of subsection (2).

Charges on adjustment account

13(3)       At the end of each month there shall be charged to the superannuation adjustment account

(a) 1/2 of all superannuation adjustments paid in accordance with section 33; and

(b) the remaining 1/2 of all superannuation adjustments paid in accordance with section 33 to or in respect of former employees of employers mentioned in subsection 6(5).

Interest on adjustment account

13(4)       On June 30 and December 31 in each year, interest at a rate determined in accordance with subsection (5) shall be credited to the superannuation adjustment account for the 1/2 year ending on each of those dates and based on the average balance in the account at the beginning of each of the preceding six months.

Rate of interest

13(5)       For the purposes of this section, the rate of interest to be credited to the superannuation adjustment account shall be determined in accordance with such method as the board may determine.

Transfer of surplus

13(6)       If at any time the actuary, on the basis of his valuation of the fund and of the superannuation adjustment account, reports a surplus in the superannuation adjustment account, the board may allocate all or any portion of the surplus to the other purposes of the fund.

S.M. 1988-89, c. 13, s. 5; S.M. 1992, c. 57, s. 5; S.M. 1996, c. 55, s. 7; S.M. 2009, c. 30, s. 4; S.M. 2011, c. 34, s. 5.

Actuarial report

14(1)       The board must cause an actuarial report on the status of the fund to be prepared as at the end of the calendar year, at least once every three years, and may cause one to be prepared as at any other date but, despite section 3 of The Pension Benefits Act and the regulations under that Act, is not required to cause an actuarial report to be prepared more often than once every three years.

Other actuarial reports

14(2)       The board may cause an actuarial report to be made on the status of the fund at any time and as of any date that the board may deem it advisable to cause such a report to be made.

Delivery and tabling of reports

14(3)       The board shall cause a copy of each report made under subsection (1) or (2) to be delivered to the member of the Executive Council having general supervision of the administration of this Act who shall cause it to be laid before the Legislative Assembly forthwith if it is then in session, and, if not then in session, within 15 days of the opening of the first session that begins after the expiration of nine months from the date as of which the report is made.

S.M. 2011, c. 34, s. 6.

Payments from fund

15(1)       Payment of

(a) all superannuation allowances, annuities and pensions;

(b) all refunds;

(c) all transfers of credits; and

(d) subject to subsections (1.1) to (1.6), all administrative costs of the board;

under this Act shall be made out of the fund.

Administrative costs of pension benefits

15(1.1)     Those administrative costs of the board that relate to the administration of this Act shall be paid by employers and employees on an equal basis and subject to subsections (1.2) to (1.6).

Share of contributing employers

15(1.2)     For the purposes of subsection (1.1), the share of those employers who have paid their contributions into the fund shall be paid out of the fund.

Share of non-contributing employers

15(1.3)     For the purposes of subsection (1.1), the share of the administrative costs of those employers who have not paid their contributions into the fund shall be paid by the employers, on a monthly basis, to the board directly, in accordance with the following formula:

A = B x C / D

In this formula,

A

is the amount payable to the board;

B

is one half of the monthly administrative cost;

C

is the number of the employees of the government or the individual agency of the government who were, on the preceding December 31, contributing to the fund; and

D

is the total number of the employees who were, on the preceding December 31, contributing to the fund.

Share of employees

15(1.4)     For the purposes of subsection (1.1), the employees' share shall be paid out of the fund.

Credit to employers

15(1.5)     The share of any employer, whether paid under subsection (1.2) or (1.3), shall be credited with the fair value of any thing provided by the employer to the fund for its use free of charge in a form other than money.

Investment of employee contributions

15(1.6)     The expression "administrative costs" in this section does not include costs relating to the investment of the money in the fund or expenses of the Liaison Committee.

Method of payment

15(2)        Every payment out of the fund shall be made

(a) by cheque of the board signed by; or

(b) by direct transfer into the payee's account in a bank, trust company or credit union authorized to receive money on deposit pursuant to an arrangement authorized by the signature of;

officers and employees of the board designated by the board for the purpose.

Facsimile signature

15(3)       The board may authorize the signing of cheques by the use of mechanical means of reproducing thereon facsimile signatures of the persons authorized to sign cheques.

S.M. 1989-90, c. 59, s. 8.

Fees for actuarial expenses

16          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.

Employee contributions

17(1)       Every employee must contribute to the fund each year, by way of deductions from his or her salary, wages or other remuneration

(a) the percentage prescribed by regulation — or 6% if no percentage is prescribed — of his or her Canada pensionable earnings for the year; and

(b) the percentage prescribed by regulation — or 7% if no percentage is prescribed — of his or her salary for the year in excess of his or her Canada pensionable earnings for the year, up to the maximum salary allowed under the Income Tax Act (Canada) to be used for the purpose of pension accrual in the year in which the contributions are made.

17(1.1) and (1.2)  [Repealed] S.M. 2011, c. 34, s. 7.

Employee contributions on excess earnings

17(2)       Employees earning in excess of the maximum salary referred to in subsection (1) shall continue to contribute the percentage determined by clause (1)(b) to the fund on that excess salary up to the maximum annual contribution allowed in that year under the Income Tax Act (Canada), and those contributions shall be accounted for separately by the board and shall be used to reduce the payments required under subsections 6(5), 22(1) and 22(2).

Regulation to prescribe contribution rates

17(3)       On the joint recommendation of the Advisory Committee and the Liaison Committee referred to in section 10.1, supported by an actuarial report confirming the viability of the recommendation, 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).

No contributions after maximum pension accrued

17(4)       Despite subsection (1), no employee is required to make a contribution in respect of salary, wages or other remuneration earned after he or she has accrued the maximum annual superannuation allowance determined under clause 26(1.1)(b).

No contributions after maximum retirement age

17(5)       Despite subsection (1), no contributions are payable to the fund with respect to salary earned by an employee after he or she reaches the maximum retirement age.

S.M. 1992, c. 57, s. 6; S.M. 2000, c. 50, s. 5; S.M. 2011, c. 34, s. 7.

Correctional officers' contributions

17.1(1)     Every correctional officer shall, by reservation and deduction from his or her salary, contribute to the fund, in addition to amounts required under section 17, 1% of his or her salary.

Percentage may be adjusted

17.1(2)     The Lieutenant Governor in Council may, on the recommendation of the actuary, adjust the percentage of salary required to be contributed under subsection (1).

Separate account

17.1(3)     The board shall maintain a separate account within the fund for contributions made under subsection (1), and the rate of interest to be credited to the account shall be determined in accordance with such method as the board may determine.

Costs

17.1(4)     The additional costs incurred by the fund in relation to a correctional officer's retirement that would not have been incurred if the retiree had not been a correctional officer are to be charged against the separate account established under subsection (3).

Pension Benefits Act does not apply

17.1(5)     Clause 26(1)(a) of The Pension Benefits Act does not apply to this section.

Refund of additional contributions

17.1(6)     An employee who has made additional contributions under subsection (1) is entitled to a refund of those contributions, plus interest, if

(a) he or she moves from a correctional officer position to another position within the civil service; and

(b) at the time of the move, he or she is less than 60 years old and the total of his or her age and years of service is less than 75.

S.M. 1996, c. 55, s. 8; S.M. 2000, c. 50, s. 6; S.M. 2011, c. 34, s. 8.

Contributions compulsory

18          The contributions to the fund shall be compulsory for every employee unless otherwise provided in this Act.

Valuation of subsistence supplied

19          Where any part of the salary of the employee comes within clause (c) of the definition "salary" in section 1, the board shall fix the value thereof for the purposes of this Act, and the reservation and deduction required by this Act shall be made from the cash salary received by the employee.

Return to civil service within three years — deferred member

20(1)       If a deferred member who has not withdrawn or transferred any part of his or her pension benefit credit

(a) is re-appointed to the civil service within three years after leaving the civil service;

(b) within that three-year period, becomes an employee within the meaning of this Act; and

(c) within two years after again becoming an employee within the meaning of this Act, applies for reinstatement of the period of service accumulated by him or her before leaving the civil service;

the period of service accumulated by him or her before returning to the civil service is to be included for all purposes of this Act, and he or she ceases to be a deferred member in respect of that period of service.

Return to civil service within three years — non-member

20(2)       The period of service accumulated by a former employee before returning to the civil service is to be included for all purposes of this Act if he or she

(a) withdrew or transferred his or her pension benefit credit upon leaving the civil service because it was required by subsection 21(4) of The Pension Benefits Act (commutation of small pension) to be paid to him or her;

(b) is re-appointed to the civil service within three years after leaving the civil service;

(c) within that three-year period, becomes an employee within the meaning of this Act; and

(d) within two years after again becoming an employee within the meaning of this Act,

(i) applies for reinstatement of the period of service accumulated by him or her before leaving the civil service, and

(ii) pays or agrees to pay to the fund, in a lump sum or by instalments acceptable to the board, an amount equal to the pension benefit credit that was withdrawn or transferred plus interest on that amount from the date that the pension benefit credit was withdrawn until it is repaid in full.

Return to civil service after three years

20(3)       If a deferred member is re-appointed to the civil service and his or her prior period of service is not included under subsection (1) or (2),

(a) he or she remains a deferred member in relation to the prior period of service;

(b) the prior period of service and the additional period of service accumulated after returning to the civil service are to be combined for the purpose of determining if the following eligibility requirements are met in relation to the deferred pension and in relation to the additional pension accrued after returning to the civil service:

(i) the requirement in sections 28, 42 and 45 for the person to have at least 10 years of service,

(ii) the requirement in section 28 for the person's age and service to total 80 years or more,

(iii) the requirement in subsection 17.1(6) and clause 28(1)(c) for the person's age and service to total 75 years or more.

Length of service

20(4)       Despite any other provision of this Act, the period during which a returning employee was out of the civil service shall not be included in computing his or her length of service for the purposes of this Act.

20(5)       [Repealed] S.M. 2011, c. 34, s. 9.

S.M. 2011, c. 34, s. 9.

Employee purchase of service

20.1(1)     An employee may, by applying to the board and satisfying the terms and conditions set out in subsection (2), purchase a period of service with an employer to whom this Act applies, if the service cannot be, or can no longer be, purchased by the employee under any other provision of this Act.

Terms and conditions

20.1(2)     In order for a period of service to be purchased under this section,

(a) the board must be satisfied that the employer was participating in the fund throughout the period;

(b) the board must receive the employer's acknowledgement, or other evidence satisfactory to the board, that the employee was employed by the employer, on leave or laid off during the period; and

(c) the employee must agree to contribute to the fund, as a lump sum or by instalments as prescribed for the purpose of clause 63(3)(b), an amount equal to the full actuarial cost to the fund of the service to be purchased, determined as at the application date.

No cost to employer

20.1(3)     Despite any other provision of this Act, no employer is required to contribute to the fund in respect of a purchase of service under this section.

S.M. 2000, c. 50, s. 7; S.M. 2011, c. 34, s. 9.

Employee loaned may continue in fund

21(1)       Notwithstanding anything in this Act, where an employee under this Act is loaned by his employer to another government, or to any other person, and leave of absence is granted for that purpose for a period not exceeding two years, which period may be extended for an additional period of two years, the employee may, within two months of the date of the loan, elect to continue as a contributor to the fund as herein provided.

Exception

21(2)       Subsection (1) does not apply to an employee who has been granted leave of absence from an employer to serve in an official position to which he has been elected or appointed in a labour union or an employees' organization to represent exclusively employees of the government or agencies of the government.

Employee on loan without salary

21(3)       Where the leave of absence on loan is without salary or the employer that loaned the employee does not directly or indirectly contribute to the salary of the employee while on loan, if the employee so elects, he shall continue to contribute to the fund amounts based on the percentage of the rate of annual salary of which he was in receipt at the date of the loan, together with an amount equal thereto and the contributions shall be payable monthly by the employee to the fund.

Computation of service

21(4)       Where the employee pays the contributions as aforesaid he shall be deemed an employee during that period of the loan for the purposes of this Act and to be in receipt of an annual salary at the rate aforesaid.

Part of salary payable by gov

21(5)       If the leave of absence on loan is with a portion of his salary payable either directly or indirectly by the employer that loaned the employee, he shall be deemed to continue as an employee for the purposes of this Act and be liable to contribute to the fund during the period of the loan but to be in receipt, however, of only the salary payable directly or indirectly by the employer that loaned the employee; but the employee may elect in addition to continue to contribute to the fund amounts based on the percentage of the rate of annual salary equal to the difference between salary directly or indirectly payable by the employer that loaned the employee and the salary at the rate of which he was in receipt immediately prior to the loan together with an amount of contribution equal to the last mentioned contribution, and the contributions shall be payable monthly by the employee to the fund.

Computation of salary

21(6)       If the employee pays the contributions as aforesaid he shall be deemed during the period of the loan for the purposes of this Act to be in receipt of an annual salary at the rate of salary of which he was in receipt immediately prior to the loan.

Regulations

21(7)       The Lieutenant Governor in Council, on the recommendation of the board, may make regulations for the purpose of carrying into effect the intent of this section; but no regulations made hereunder shall be such as to impose an actuarial burden on the fund.

Employee on educational leave

21(8)       Where, pursuant to The Civil Service Act or any practice established in an agency of the government, an employee is granted an educational leave of absence without salary and, while the employee is on leave of absence, the government or the agency of the government, as the case may be, does not, directly or indirectly, contribute to his salary or pay to him any allowance to which subsection (10) applies, the employee may elect as in a case to which subsection (1) applies, and, if he does, subsections (3), (4), (6) and (7) apply with such modifications as the circumstances require.

Employee on educational leave with salary

21(9)       Where, pursuant to The Civil Service Act or any practice established in an agency of the government, an employee is granted an educational leave of absence and, while the employee is on leave of absence, the government or the agency of the government, as the case may be, contributes directly or indirectly to his salary, the employee may elect as in a case to which subsection (1) applies, and, if he does, subsections (5), (6) and (7) apply with such modifications as the circumstances require.

Contributions where allowance paid

21(10)      Where leave of absence is granted to an employee as mentioned in subsection (8), but the government or agency of the government, as the case may be, pays to him an allowance in lieu of salary during the period of leave of absence,

(a) he may elect as in a case to which subsection (1) applies, and, if so, subsection (3), (4), (6) and (7) apply to the case, with such modifications as the circumstances require; or

(b) he may elect to continue to contribute to the fund amounts based on the applicable percentage of the allowance paid to him by the government or agency of the government, as the case may be, together with an amount equal thereto; and, if so,

(i) he shall be deemed to be an employee during that portion of the period of leave of absence that is the same proportion of the whole of that period that the allowance paid to him is of the salary of which he was in receipt when leave of absence was granted, and

(ii) he shall, in the computation of his annual superannuation allowance, to be credited with having received, during the period of leave of absence, an amount of salary equal to the amount of the allowance paid to him by the government or agency of the government, as the case may be, as if the allowance so paid had been paid as salary.

Allowance not salary

21(11)      Notwithstanding anything in the definition "salary", an allowance paid by the government or the agency of the government, as the case may be, as mentioned in subsection (10) shall be deemed not to be salary, but shall be deemed to be an extra allowance or gratuity to which that clause refers.

Alternative election for educational leave

21(12)      Where an employee is granted an educational leave of absence as described in subsection (8) or (9) and he does not make an election as provided in subsection (8), (9) or (10), he may at any time before the expiration of 18 months after the completion of the educational leave of absence, apply to the board to have the whole or part of the period of educational leave of absence included in computing his service for the purposes of this Act.

Where application to be granted

21(13)      Where the board receives an application under subsection (12), it shall grant the application if

(a) at the time the application is made the applicant is still on educational leave of absence or if the educational leave of absence is completed the applicant is an employee; and

(b) the applicant agrees in writing to pay to the fund, in a lump sum or by instalments, the product obtained by multiplying the total amount determined as salary for the period to be included in computing the applicant's service, using the applicant's annual salary rate as at the date of the application, by two times the percentage determined under clause 17(1)(b) as at that date, plus interest if the payment is to be made by instalments;

and subsections (4) and (7) apply with such modifications as the circumstances require.

Salary rate while on leave of absence

21(14)      For the purposes of clause (13)(b), where an employee makes an application under subsection (12) while he is still on educational leave of absence, his annual salary rate as at the date of making the application is his annual salary rate immediately preceding the date the leave of absence commenced.

S.M. 1989-90, c. 91, s. 11; S.M. 2011, c. 34, s. 10.

Parental leave

21.1(1)     Where an employee is granted a parental leave in accordance with The Civil Service Act or the policies of an agency of the government, if the employee so elects before beginning the leave, the employee shall continue to contribute to the fund amounts based on the percentage of the rate of annual salary that he or she was receiving immediately before the leave commenced, together with an amount equal to that amount, and the contributions shall be payable monthly by the employee to the fund.

Maternity leave

21.1(1.1)   If an employee who is granted a period of maternity leave in accordance with The Civil Service Act or the policies of an agency of the government so elects before the period begins, she shall continue to contribute to the fund throughout the period the same amounts that she would have been required 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.

Refund or credit

21.1(1.2)   The board shall refund or credit to an employee who, before subsection (1.1) came into force, made a contribution to the fund in respect of a period of maternity leave described in that subsection

(a) an amount equal to 1/2 of the contribution, and

(b) interest, as determined by the board's actuary, on the amount to be refunded under clause (a).

Transitional

21.1(1.3)   If a contribution to be made under subsection (1) after subsection (1.1) comes into force relates to a period of maternity leave described in subsection (1.1), the amount to be contributed shall be determined as if subsection (1) were read without reference to "together with an amount equal to that amount,".

Computation of service

21.1(2)     Subsection 21(4) applies with any necessary modifications to an employee who elects to continue to contribute to the fund as authorized in subsection (1) or (1.1).

Purchase of service for prior maternity leave

21.1(3)     If, before subsection (1.1) came into force, an employee was granted a period of maternity leave described in that subsection but did not purchase service for the period, she may, if she is still an employee, purchase the service by

(a) filing with the board before July 3, 2002 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 prescribed for the purpose of clause 63(3)(b), 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 employee contribution rates applicable to the period were the rates applicable to a period of employment after 2000.

Computation of service

21.1(4)     Subsection 21(4) applies with any necessary modifications to an employee who elects to contribute to the fund as authorized in subsection (3).

S.M. 1996, c. 55, s. 9; S.M. 2000, c. 50, s. 8.

Seasonal employees

21.2(1)     An employee whose work frequency is changed by the government or a government agency from full time to seasonal employment, if he or she so elects before beginning the seasonal employment, shall continue to contribute to the fund amounts based on the percentage of the rate of annual salary that he or she was receiving immediately before the seasonal employment commenced, together with an amount equal to that amount, and the contributions shall be payable monthly by the employee to the fund.

Computation of service

21.2(2)     Subsection 21(4) applies with any necessary modifications to an employee who elects to continue to contribute to the fund as authorized in subsection (1).

Continuous employment

21.2(3)     An employee whose work frequency was changed by the government or a government agency from full-time to seasonal before this section comes into force may apply on a form prescribed by the board to have his or her service computed for the purposes of this Act as though he or she had continued in full-time employment, if the employee

(a) files his or her application with the board on or after May 1, 1997 and on or before October 31, 1998; and

(b) contributes to the fund an amount based on 6% of the person's rate of annual salary at the date of the application and an amount equal to that amount, covering the period of reduced employment.

Computation of service

21.2(4)     Subsection 21(4) applies with any necessary modifications to an employee who elects to contribute to the fund as authorized in subsection (3).

S.M. 1996, c. 55, s. 9.

Reduced hours in last five years of employment

21.3(1)     An employee who would be eligible within five years to receive an unreduced superannuation allowance under subsection 28(1) and who reduces his or her work frequency from full-time to less than full-time, if he or she so elects before reducing his or her hours of work, shall continue to contribute to the fund amounts based on the percentage of the rate of annual salary that he or she was receiving immediately before the reduced hours of work commenced, together with an amount equal to that amount.

Computation of service

21.3(2)     Subsection 21(4) applies with any necessary modifications to an employee who elects to continue to contribute to the fund as authorized in subsection (1).

S.M. 1996, c. 55, s. 9; S.M. 2011, c. 34, s. 11.

Employer to verify

21.4        Where the board receives an application under section 21.1,  21.2 or 21.3, the board shall accept the application if the employer or former employer verifies that the person is eligible to purchase the applicable periods.

S.M. 1996, c. 55, s. 9.

Former employees not eligible

21.5        Section 20.1 and subsections 21.1(1), (1.1) and (3), 21.2(1) and (3) and 21.3(1) do not apply to former employees.

S.M. 1996, c. 55, s. 9; S.M. 2000, c. 50, s. 9; S.M. 2011, c. 34, s. 12.

No cost to employer

21.6        Despite any other provision of this Act, neither the government nor any government agency is required to contribute any amount to the fund in respect of a purchase of service under subsection 21.1(1) or section 21.2 or 21.3.

S.M. 1996, c. 55, s. 9; S.M. 2000, c. 50, s. 10.

Purchase of service by reservist

21.7(1)     An employee who receives a period of unpaid leave to which he or she is entitled under section 59.5 of The Employment Standards Code (unpaid leave for reservists) may, in accordance with the regulations, purchase a period of service in relation to that period of leave.

Regulations

21.7(2)     For the purpose of this section, the Lieutenant Governor in Council may make regulations

(a) respecting the application for a purchase of service under this section, including prescribing a time limit for making the application;

(b) prescribing the maximum length of service that may be purchased;

(c) respecting the amount to be contributed by an employee for a period of service purchased under this section, including prescribing a method for determining the amount and how and when it is to be contributed;

(d) respecting the amount to be contributed by the employer for a period of service purchased under this section, in the case of an employer to whom subsection 6(5) applies, including a method for determining the amount and how and when it is to be contributed.

Past period of leave

21.7(3)     A regulation under subsection (2) may apply to a period of unpaid leave that began or ended before the day this section came into force.

S.M. 2011, c. 34, s. 13.

Monthly payment by government to fund

22(1)       Out of the Consolidated Fund, with moneys authorized by an Act of the Legislature to be so paid and applied, the Minister of Finance, shall pay to the fund, on or before the last day of each month, in respect of persons who have retired from the civil service and who, at the time of their retirement, were not employed under an agency of the government, the following amounts:

(a) an amount equal to one-half of the sum of the amounts payable in respect of the month on account of the annual superannuation allowances and the supplementary superannuation allowances and superannuation adjustments and annuities payable under this Act to persons who become entitled to such allowances and adjustments and annuities after March 31, 1961;

(b) an amount equal to the sum of the amounts, if any, by which the annual superannuation allowances payable in respect of the month of March, 1961, to persons who became entitled to such allowances before April 1, 1961, were increased by the amendments to this Act that became effective on April 1, 1961; and

(c) an amount equal to one-half of the sum of the amounts, if any, by which the annual superannuation allowances payable in respect of the month immediately preceding January 1, 1965, to persons who became entitled to such allowances before January 1, 1965, are increased by the amendments to this Act that became effective on January 1, 1965.

Monthly payments to fund by agencies

22(2)       Subject to subsections 6(5.1) and (5.4), where the Lieutenant Governor in Council, before the coming into force of this subsection, has designated, or hereafter designates, any members, officers, or employees of an agency of the government as being within the definition of "employee" or any person is deemed under section 6 to be in the civil service, the agency of the government, after the date this subsection comes into force, shall pay to the fund, on or before the last day of each month, in respect of persons who have retired from the civil service and who, at the time of their retirement, were employed under that agency of the government, amounts calculated in the same manner as that in which amounts payable by the Minister of Finance under subsection (1) are calculated.

Payments into fund re increases

22(3)       Out of the Consolidated Fund, the Minister of Finance shall pay to the fund on or before the last day of each month a sum equal to the total of the amounts that the board has paid in that month in respect of service included while the employee was in the civil service prior to May 1, 1939 under subsection 63(2), to provide for the increases in the annual superannuation allowances and supplementary superannuation allowances of employees who have retired.

Permanent charge

22(4)       The sums payable to the fund by the government under subsections (3), (8) and 53(8) are a permanent and direct charge on the Consolidated Fund and, notwithstanding any provision of The Financial Administration Act, those sums may be paid although no annual appropriation for the purpose is made by the Legislature.

Calculation re deferred allowances

22(5)       In calculating the amounts payable by the government and by agencies of the government in respect of each month under subsections (1) and (2), the sum of the amounts by which the instalments payable to persons to whom clause (1)(b) applies are increased from time to time, and which are credited to such deferred annuity accounts shall be deemed to be amounts payable in that month, under clauses (1)(a) and (b), to persons who have become entitled to annual superannuation allowances.

Milk Control Board employees

22(6)       The Minister of Finance shall pay to the board from and out of moneys held in the Consolidated Fund for the purposes of liabilities of The Milk Control Board of Manitoba, amounts calculated by the actuary as representing the actuarial liability under this Act for the employer's share of benefits in respect of service prior to September 30, 1974, in respect of which applications are made under subsection 37(2) and section 63 or either of those provisions by persons who were members, officers or employees of The Milk Control Board of Manitoba, or retired employees of The Milk Control Board of Manitoba.

Arrangements in respect of double benefits

22(7)       Where an employee or retired employee is or will become entitled to be granted an annual superannuation allowance or annuity under this Act in respect of a period of recognized service and the board becomes aware that the employee or retired employee is or will become entitled to receive a pension benefit in respect of the same period of service under a plan or a scheme established by a reciprocating Manitoba Employer, as that expression is defined in section 53, the board shall

(a) in a manner approved by the member of the Executive Council charged with the administration of this Act reduce the amount of the annual superannuation allowance or annuity which the employee or retired employee is or will become entitled to receive under this Act to an amount based on his service but not including that period of service in respect of which he is or will become entitled to receive a pension benefit under the plan or scheme established by the reciprocating Manitoba employer, or make adjustments in its records of service of the employee or retired employee to exclude that period of service; and

(b) refund to the employee or retired employee, or transfer on his written instruction, to another payee, any contributions he has made to the fund for that period of service in respect of which he is or will become entitled to receive a pension benefit from the plan or scheme established by the reciprocating Manitoba employer, together with interest.

Certain payments and transfers

22(8)       Where the board pays an amount from the fund under section 42 or subsection 44(1) or transfers an amount to a money purchase account under subsection 44(1) in respect of an employee or a former employee, it shall recover from the employer with whom the employee is employed or with whom the former employee was employed immediately before he ceased to be an employee within the meaning of this Act, and that employer shall pay to the fund, an amount equal to 1/2 of the amount paid or transferred by the board in respect of the employee on or before the last day of the month in which the board notifies the employer of the amount it is required to pay.

Definition of "employer"

22(9)       For the purposes of subsection (8), "employer" means the government or an agency of the government or any association, corporation, board, commission or body to the employees of which this Act applies but does not include any such employer who is required to make contributions to the fund under subsection 6(5).

Payment to fund for defunct agencies

22(10)      Where an agency of the government, to the employees and former employees of which this Act applies, ceases to exist and

(a) no other agency of the government assumes or is charged with satisfying that agency's obligations under this Act; and

(b) payments are required to be made by the board from the fund in respect of any of those former employees, and the agency that has ceased to exist would have been required if it had continued to exist to make payments to the fund in respect of those payments by the board;

the Lieutenant Governor in Council may designate the source from which those payments of the agency that has ceased to exist shall be made to the fund.

Payments for employees of more than one agency

22(11)      Except as otherwise provided in this Act, where the board pays or transfers an amount from the fund in respect of an individual who ceases to be an employee on or after the day this subsection comes into force, it shall recover from the government or government agencies that employed the individual, other than an employer that made matching contributions in respect of the individual, on a pro rata basis in accordance with the records of the board, 1/2 of the portion of the amount paid or transferred to the employee in respect of which no employer matching contributions were made.

S.M. 1989-90, c. 59, s. 9; S.M. 1989-90, c. 91, s. 11; S.M. 1992, c. 57, s. 7; S.M. 1996, c. 55, s. 10; S.M. 1996, c. 59, s. 86; S.M. 2009, c. 30, s. 5; S.M. 2011, c. 34, s. 14; S.M. 2014, c. 35, s. 73.

Payments by government interest

23(1)       Out of the Consolidated Fund, with moneys authorized by an Act of the Legislature to be so paid and applied, the Minister of Finance shall pay to the fund, on or before the last day of each month, an amount equal to

(a) the amount of any interest accumulated on contributions refunded in that month to any person under section 41 or 45 in respect of a person who

(i) died while he was employed in the civil service and not employed under an agency of the government, or

(ii) died after he had retired and was not employed under an agency of the government at the time of his retirement; and

(b) the amount of the interest portion of the present actuarial value of any annuity granted in that month under subsection 50(3) to the surviving spouse or common-law partner of a deceased person who

(i) died while he was employed in the civil service and not employed under an agency of the government; or

(ii) died after he had retired and was not employed under an agency of the government at the time of his retirement.

Payments by agencies re interest

23(2)       Subject to subsections 6(5.1) and (5.4), where the Lieutenant Governor in Council, before the coming into force of this subsection, has designated, or hereafter designates, any members, officers, or employees, of an agency of the government as being within the definition of "employee" or any person is deemed under section 6 to be in the civil service, the agency of the government shall pay to the fund, on or before the last day of each month, an amount equal to

(a) the amount of any interest accumulated on contributions refunded in that month to any person under section 41 or 45 in respect of a person who

(i) died while he was employed under an agency of the government, or

(ii) died after he had retired and was employed under an agency of the government at the time of his retirement; and

(b) the amount of the interest portion of the present actuarial value of any annuity granted in that month under subsection 50(1) to the surviving spouse or common-law partner of a deceased person who

(i) died while he was employed under the agency of the government, or

(ii) died after he had retired and was employed under the agency of the government at the time of his retirement.

S.M. 1989-90, c. 91, s. 11; S.M. 2001, c. 37, s. 1; S.M. 2009, c. 30, s. 5; S.M. 2011, c. 34, s. 15; S.M. 2014, c. 35, s. 73.

Accrued liability of government

24(1)       An amount of $1,826,300. being an accrued liability assumed by the government for persons who were employees immediately before May 1, 1939, and who, at any time on or after May 1, 1939, continued to be employees or are in receipt of allowances, gratuities, or superannuation, is continued in the accounts of the fund as a debt due from the government to the fund.

Interest

24(2)       On March 31 and on September 30 in each year, the government in addition to the payment for which provision is made in section 22, shall pay to the fund one half year's interest at the rate of 4% per annum on the amount of the accrued liability assumed by it as mentioned in subsection (1).

Payment of debt by government

24(3)       The government may pay to the fund the whole or any part of the debt set up under subsection (1), either in cash or by delivery of a treasury bill or other form of government security; and in that case, if the whole of the debt is so paid, no interest is thereafter chargeable to the government under subsection (2); and if a part only of the debt is so paid, interest is thereafter payable by the government under subsection (2) upon the unpaid portion of the debt only.

25          [Repealed]

S.M. 1992, c. 57, s. 8; S.M. 2011, c. 34, s. 16.

Calculation of allowance

26(1)       Except as otherwise provided in this section and section 28, an annual superannuation allowance payable to a person under that section shall be calculated in accordance with the following formula:

Superannuation allowance = (.02 x A x S) - (.004 x C x T)

In this formula:

A

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

C

is, as determined by the board in accordance with its actuary's recommendation, the average annual Canada pensionable earnings received by the person during the period for which the value of A is determined;

S

is the number of years of the person's service including parts of years expressed in decimals to three or four decimal places; and

T

is the number of years of person's service after December 31, 1965, including parts of years expressed in decimals to three or four decimal places.

Maximum annual superannuation allowance

26(1.1)     A member's annual superannuation allowance must not exceed the lesser of

(a) the maximum annual pension allowed under the Income Tax Act (Canada);

(b) the amount that would be determined under subsection (1) if the formula were as follows:

Superannuation allowance = 70% × A

Calculation at December 31 or date of retirement

26(1.2)     The superannuation allowance payable under section 28 shall be the greater of

(a) the amount calculated under this section as at the date of retirement; and

(b) the amount calculated under this section as at December 31 immediately preceding the date of retirement.

Increase in benefits at no cost to employers

26(1.3)     The board shall ensure that the amounts billed to employers that are not required to make matching contributions under subsection 6(5) do not include any amount in respect of the increased cost to the fund that, according to the board's actuary, can reasonably be attributed to the fact that the formula under subsection (1) was changed, effective September 1, 2000, to refer to ".004" instead of ".006".

Employment after maximum age of retirement

26(1.4)     Despite section 3 and subsection 21(9) of The Pension Benefits Act, no period of a person's employment after he or she reaches the maximum age of retirement shall be treated as a period of service under this Act or be included in computing the person's superannuation allowance or pension benefit credit.

Last five years

26(2)       Except as may be otherwise provided in this Act, the five years of service used for the calculation of an annual superannuation allowance shall be the last five years of the employee's service.

Former Centra Gas employees

26(2.1)     In determining the values for A and C in the formula under subsection (1) for a person who was employed by Centra Gas Manitoba Inc. before January 1, 2001 and by Manitoba Hydro on that day,

(a) the person's period of service includes the period before 2001 during which he or she was employed by Centra Gas Manitoba Inc. and was a member of a Centra Gas Manitoba Inc. pension plan; and

(b) the person's salary for that period includes the remuneration received during the period as an employee of Centra Gas Manitoba Inc. that, if it had been paid by the government, would have been salary as defined in subsection 1(1).

Substitution of certain service

26(3)       Where during service, the rate of salary of the employee within a calendar year that is not within the employee's last five years of service, is greater than the rate of the employee's salary during an equivalent period in the last five years of service of the employee, the period of service and the rate of salary of the employee during the calendar year that is not within the employee's last five years of service, shall be substituted for an equivalent period of service and the salary therefor that is within the employee's last five years of service, in determining the average annual salary of the employee for the purpose of calculating the annual superannuation allowance payable to the employee under subsection (1).

26(4)       [Repealed] S.M. 2011, c. 34, s. 17.

Computation of earnings of partial year

26(5)       Where it is necessary for earnings that were recorded at the end of a year to be used to determine an employee's earnings for part of that year, the earnings so recorded shall be deemed to have been received by him in equal monthly instalments.

S.M. 1988-89, c. 11, s. 25; S.M. 1989-90, c. 59, s. 10; S.M. 1992, c. 57, s. 9; S.M. 1996, c. 55, s. 11; S.M. 2000, c. 50, s. 11; S.M. 2011, c. 34, s. 17.

27          [Repealed]

S.M. 2011, c. 34, s. 18.

Eligibility for superannuation allowance

28(1)       Except as otherwise provided in this Act and subsection 21(9.1) of The Pension Benefits Act, the board must grant an annual superannuation allowance calculated in accordance with section 26 to the following persons:

(a) a person who

(i) ceases to be an employee on or after reaching the age of 55 years,

(ii) at the time of ceasing to be an employee, is not receiving an allowance granted under clause (d),

(iii) satisfies the board that he or she gave a written notice of retirement to the employer, and

(iv) submits to the board — in a form approved by the board and within six months before ceasing to be an employee or within 90 days after ceasing to be an employee — a written notice of retirement setting out the date of retirement;

(b) a deferred member who has reached the age of 55 years and applies to the board for a superannuation allowance under this section;

(c) a correctional officer who

(i) ceases to be an employee after reaching the age of 50 years and whose age and service total at least 75 years,

(ii) became a correctional officer before 2001 or made additional contributions under section 17.1 for at least five years,

(iii) did not receive and is not entitled to receive a refund of contributions under subsection 17.1(6),

(iv) satisfies the board that he or she gave a written notice of retirement to the employer, and

(v) submits to the board — in a form approved by the board and within six months before ceasing to be an employee or within 90 days after ceasing to be an employee — a written notice of retirement setting out the date of retirement;

(d) a person with at least 10 years of service who

(i) has not been granted an allowance under clause (a), (b) or (c),

(ii) has not reached the age of 60 years,

(iii) has not reached the age of 55 years or, having reached that age, has not reached the age at which his or her age and service total 80 years, and

(iv) satisfies the board that he or she has a qualifying disability, as defined in section 31, and

(A) if the allowance is to commence before he or she ceases to be an employee, that he or she is entitled to long term disability benefits, or

(B) if the allowance is to commence after he or she has ceased to be an employee, provides the board with a notice of retirement in a form approved by the board;

(e) a person who remains an employee after the end of the year in which he or she reached the maximum retirement age.

Period of superannuation allowance

28(2)       Except as otherwise provided in this Act, a person's superannuation allowance is payable for the period from the commencement date for the allowance to the end of the month in which the person dies.

Commencement of allowance

28(3)       The commencement date for a person's superannuation allowance is

(a) in the case of an allowance granted under clause (1)(a) or (c), the date of retirement set out in the person's written notice of retirement to the board, or, if the notice is given more than 30 days after the person ceased to be an employee, the date that it is given to the board;

(b) in the case of an allowance granted under clause (1)(b), the date of retirement set out in the person's application for the allowance, or the date that the completed application is received by the board, whichever is later;

(c) in the case of an allowance granted under clause (1)(d),

(i) if it is granted to an employee who is entitled to long term disability benefits, the effective date for the commencement of those benefits or the day that his or her sick leave benefits expire, whichever occurs first, and

(ii) in any other case, the day the person's completed application is received by the board or the person ceases to be an employee, whichever occurs last; and

(d) in the case of an allowance granted under clause (1)(e), the last day of the year in which the person reached the maximum retirement age.

Reduction for early retirement — less than 10 years of service

28(4)       The allowance otherwise payable under subsection (1) to a person with less than 10 years of service whose age at the commencement date of the allowance is less than the normal retirement age shall be reduced to the actuarial present value, as at the commencement date, of the allowance that would be payable to the person if it were commencing on the date that the person reached the normal retirement age.

Reduction for early retirement — 10 or more years of service

28(5)       An allowance granted under clause (1)(a) or (b) to a person with at least 10 years of service whose age at the commencement date of the allowance is less than 60 years and whose age and service on that date total less than 80 years shall be reduced as follows:

(a) for service accumulated under this Act before 1992, by the lesser of

(i) 0.0625% for each full month beginning with the day on which payment of the allowance is to commence up to and including the day he or she reaches the age of 60 years, and

(ii) 0.25% for each full month from the day on which payment of the allowance is to commence up to and including the day on which he or she reaches the age of 60 years or the age at which his or her age and service total 80 years, whichever occurs first;

(b) for service accumulated under this Act after 1991, by 0.25% for each full month from the day on which payment of the allowance is to commence up to and including the day on which he or she reaches the age of 60 years or the age at which his or her age and service total 80 years, whichever occurs first.

Reduction for allowance for partial disability

28(6)       Subject to subsection 31(7), the reductions in clauses (5)(a) and (b) also apply to an allowance granted under clause (1)(d) to a person with a permanent partial disability as defined in section 31 who, as at the commencement date for the allowance,

(a) has not reached the age of 60 years; and

(b) has not reached the age of 55 years or, having reached that age, has not reached the age at which his or her age and service total 80 years.

S.M. 1989-90, c. 91, s. 11; S.M. 1992, c. 57, s. 10; S.M. 1996, c. 55, s. 12; S.M. 2000, c. 50, s. 12; S.M. 2011, c. 34, s. 19.

Additional temporary allowance

28.1(1)     If a person's superannuation allowance is reduced under clause 28(5)(b), the board must pay the person an additional temporary allowance in equal monthly instalments from the commencement date for the allowance to the end of the month in which the person reaches the age of 65 years.

Actuarial present value

28.1(2)     The actuarial present value of the additional temporary allowance, as at the commencement date of the superannuation allowance, must be equal to the difference between

(a) the actuarial present value, as at the commencement date, of the superannuation allowance that would be payable as of the commencement date if all of the service had been accumulated before 1992; and

(b) the actuarial present value, as at the commencement date, of the reduced superannuation allowance.

Calculation of actuarial present values

28.1(3)     The actuarial present values to be calculated under subsection (2) are to be calculated in accordance with recommendations of the board's actuary that have been approved by the board.

Death before age 65 — surviving spouse or common-law partner

28.1(4)     If

(a) a member receiving an additional temporary allowance under this section dies before reaching the age of 65 years; and

(b) a surviving spouse or common-law partner of the member is entitled to optional annuity payments under section 29;

the remaining monthly instalments of the additional temporary allowance that the member would have received had he or she not died are payable to the surviving spouse or common-law partner until the death of the spouse or common-law partner or the end of the month in which the member would have reached the age of 65 years, whichever is earlier.

Death before age 65 — optional annuity for minimum period

28.1(5)     If a member receiving an additional temporary allowance under this section dies

(a) before reaching the age of 65 years; and

(b) before the end of the minimum period for which instalments under the member's optional annuity under section 29 are payable;

the remaining monthly instalments of the additional temporary allowance that the member would have received had he or she not died before the end of that minimum period are payable to the person entitled to the remaining optional annuity payments under section 29.

S.M. 2011, c. 34, s. 19.

Optional annuity

29(1)       Subject to section 30, a member who is eligible for a superannuation allowance under section 28 may elect one of the following annuities in lieu of that superannuation allowance, and the board must pay the annuity elected by the member:

Joint annuity — full pension to survivor

(a) an annuity that is payable

(i) until the death of the member or of his or her spouse or common-law partner, whichever is later,

(ii) in equal monthly instalments throughout the term of the annuity, and

(iii) to the member while he or she is alive and, after his or her death, to the surviving spouse or common-law partner;

Joint annuity — 2/3 pension to survivor

(b) an annuity that is payable

(i) until the death of the member or of his or her spouse or common-law partner, whichever is later,

(ii) in equal monthly instalments until the death of the member and, if he or she is survived by the spouse or common-law partner, in monthly instalments equal to 2/3 of the monthly instalments that were payable to the member, and

(iii) to the member while he or she is alive and, after his or her death, to the surviving spouse or common-law partner;

Joint annuity — 1/2 pension to survivor

(c) an annuity that is payable

(i) until the death of the member or of his or her spouse or common-law partner, whichever is later,

(ii) in equal monthly instalments until the death of the member and, if he or she is survived by the spouse or common-law partner, in monthly instalments equal to 1/2 of the monthly instalments that were payable to the member, and

(iii) to the member while he or she is alive and, after his or her death, to the surviving spouse or common-law partner;

Minimum 10-year pension

(d) an annuity that

(i) is payable in equal monthly instalments to the member until he or she dies, and

(ii) after the member's death, if he or she dies within 10 years after the commencement of the annuity, is payable in accordance with subsections (4) to (6);

Minimum 15-year pension

(e) an annuity that

(i) is payable in equal monthly instalments to the member until he or she dies, and

(ii) after the member's death, if the member dies within 15 years after the commencement of the annuity, is payable in accordance with subsections (4) to (6);

Other pension

(f) any other form of annuity acceptable under the Income Tax Act (Canada) that

(i) involves life contingencies,

(ii) is approved by the board, and

(iii) after the member's death, if the annuity is payable for a specified minimum period and the member dies within that period, is payable in accordance with subsections (4) to (6);

Time and manner of making election

29(2)       A member wishing to make an election under subsection (1) must do so in a form approved by the board and

(a) if the member is eligible for a superannuation allowance under clause 28(1)(a), (b) or (c), on or before the commencement date for the allowance or within 30 days after the board gives the member information about his or her options under this section;

(b) if the member is granted a superannuation allowance under clause 28(1)(d), on or before the commencement date for the allowance or within 30 days after the board gives the member a written notice confirming that the allowance has been approved; or

(c) if the member is eligible for a superannuation allowance under clause 28(1)(e), on or before the commencement date for the allowance or within 30 days after the board is supplied with proof of age confirming the member's eligibility for the allowance.

Calculation of annuity

29(3)       An optional annuity payable under this section must be equal to the annuity that

(a) can reasonably be provided by the amount of the net accrued liability of the fund based on

(i) unisex tables in respect of the member as at the commencement date of the annuity, and

(ii) the last valuation of the fund made before the commencement date of the annuity; and

(b) is the actuarial equivalent of the superannuation allowance computed under section 26 that the member would receive if he or she were retiring at the normal retirement age.

Death before expiry of minimum term

29(4)       If a member who has elected an annuity under this section that is payable for a minimum number of months or years dies before the term of the annuity expires, the annuity becomes payable

(a) firstly, to the person designated by the member in his or her will or in any other document signed by the member;

(b) secondly, to the member's surviving spouse or common-law partner; and

(c) thirdly, to the member's estate.

Beneficiary dies or becomes ineligible

29(5)       Subject to subsection (6), if an annuity has become payable under subsection (4) to a person designated by the member or to the member's surviving spouse or common-law partner, and the recipient dies before the term of the annuity expires, the remaining annuity payments become payable to the next person who would be entitled under subsection (4) to receive them.

Lump sum

29(6)       On the application of a person receiving or entitled to receive annuity payments under subsection (4) or (5), the board may pay the applicant a lump sum equal to the commuted value, as determined by the board's actuary as at the date of the application, of the remaining annuity payments, plus interest from the date of the application to the date of payment.

Change of designated beneficiary

29(7)       A member who has designated a person to receive annuity payments under subsection (4) may at any time designate a different person by submitting to the board a document signed by the member and designating the other person. The later designation replaces the earlier one even if the earlier one was made in a provision of a will that is not revoked or amended.

Designation by inoperative will

29(8)       Subject to subsection (7), a designation contained in an instrument purporting to be a will is effective as a designation, even if the instrument is invalid as a testamentary instrument, unless it has been revoked otherwise than by operation of law.

Information about age of surviving annuitant

29(9)       If a member applies for an annuity that may continue to be paid after the death of the member to another person until that person dies, or until the end of a specified minimum period, the application must include the information the board requires to determine the age of the other person.

References to "spouse or common-law partner"

29(10)      In this section, "spouse or common-law partner" of a member means the individual who

(a) is the member's spouse or common-law partner at the time that the member applies for an optional annuity under subsection (1); and

(b) is identified in that election as the member's spouse or common-law partner.

S.M. 1989-90, c. 91, s. 11; S.M. 1990-91, c. 4, s. 2; S.M. 1992, c. 57, s. 11; S.M. 2001, c. 37, s. 1; S.M. 2009, c. 30, s. 6; S.M. 2011, c. 34, s. 19.

Election prevented by death or ill health

29.1        If, after ceasing to be an employee and after giving a notice of retirement to the board or applying for a superannuation allowance, a member is prevented by ill health or death from electing an annuity under section 29 within the period allowed for making it, the member is deemed to have elected

(a) the annuity under clause 29(1)(b) (joint annuity — 2/3 pension to survivor), if at the end of that period the member has a spouse or common-law partner and they are not living separate and apart by reason of a breakdown in their relationship; and

(b) in any other case, the annuity under clause 29(1)(d) (minimum 10-year pension).

S.M. 2011, c. 34, s. 19.

Election to integrate with CPP pension

29.2(1)     A member to whom a superannuation allowance or annuity becomes payable under this Act before reaching the age of 60 years may elect, in a form approved by the board and within the time allowed for electing an optional annuity under section 29, to have the allowance or annuity integrated in accordance with this section with the member's pension under the Canada Pension Plan (referred to in this section as the "CPP pension").

Method of integration

29.2(2)     If a member makes the election,

(a) the board must increase the monthly instalment of the allowance or annuity otherwise payable by an amount such that the actuarial value, as at the date of retirement, of the increased instalments is equal to the total of

(i) the actuarial value, as at that date, of the monthly allowance or annuity instalments without integration, and

(ii) the actuarial value, as at that date, of the monthly CPP pension that will become payable to the member when he or she reaches the age of 65 years, assuming that the CPP pension is not commenced before he or she reaches that age and no changes are made to the Canada Pension Plan;

(b) in the event of an increase in the monthly pension that will become payable under the Canada Pension Plan, the board may further increase the monthly instalment to reflect that increase, but is not required to do so; and

(c) when the member reaches the age of 60 years, the board must reduce the monthly superannuation allowance or annuity payments by the monthly CPP pension amount used in the actuarial computations that resulted in an increase under clause (a) or (b).

Effect of early death on integrated allowance or annuity

29.2(3)     If the member dies before reaching the age of 60 years, the board must cease to pay any increase that would otherwise be payable under clause (2)(a) or (b) and must not apply the decrease that would otherwise apply under clause (2)(c).

S.M. 2011, c. 34, s. 19.

Election to integrate with OAS allowance

29.3(1)     A member to whom a superannuation allowance or annuity becomes payable under this Act before reaching the age of 65 years may elect, in a form approved by the board and within the time allowed for electing an optional annuity under section 29, to have the allowance or annuity integrated in accordance with this section with the member's allowance under the Old Age Security Act (Canada) (referred to in this section as the "OAS allowance").

Method of integration

29.3(2)     If a member makes the election,

(a) the board must increase the monthly instalment of the allowance or annuity otherwise payable by an amount such that the actuarial value, as at the date of retirement, of the increased instalments is equal to the total of

(i) the actuarial value, as at that date, of the monthly allowance or annuity instalments without integration, and

(ii) the actuarial value, as at that date, of the monthly OAS allowance that will become payable to the member when he or she reaches the age of 65 years, assuming that no changes are made to the Old Age Security Act (Canada);

(b) in the event of an increase in the monthly OAS allowance that will become payable to the member, the board may further increase the monthly instalment to reflect that increase, but is not required to do so; and

(c) when the member reaches the age of 65 years, the board must reduce the monthly superannuation allowance or annuity payments by the monthly OAS allowance amount used in the actuarial computations that resulted in an increase under clause (a) or (b).

Effect of early death on integrated allowance or annuity

29.3(3)     If the member dies before reaching the age of 65 years,

(a) if the member elected an annuity under section 29 that is payable for a minimum 10-year, 15-year or other specified period, the board must continue to pay the increased amount under clause (2)(a) or (b) until the date on which the member would have reached the age of 65 years if he or she had lived; and

(b) in any other case, the board must cease to pay any increase that would otherwise be payable under clause (2)(a) or (b) and must not apply the decrease that would otherwise apply under clause (2)(c).

S.M. 2011, c. 34, s. 19.

Joint pension entitlement of spouse or common-law partner

30          If, at the commencement date of a member's superannuation allowance or annuity under this Act,

(a) the member has a spouse or common-law partner;

(b) the member and the spouse or common-law partner are not living separate and apart by reason of a breakdown in their relationship;

(c) the spouse or common-law partner has not waived, in accordance with subsection 23(4) of The Pension Benefits Act, his or her entitlement to a joint pension or, having waived it, has revoked the waiver by giving the board a written notice of the revocation; and

(d) the member has failed to elect an annuity that provides for monthly payments to the surviving spouse or common-law partner that are at least 66 2/3% of the monthly payments payable to the member;

the board must treat the member as having elected the optional annuity described in clause 29(1)(b) and pay that annuity in lieu of a superannuation allowance calculated under section 26 or any other annuity elected by the member.

S.M. 2001, c. 37, s. 1; S.M. 2011, c. 34, s. 19.

Definitions

31(1)       The following definitions apply in this section.

"disability allowance" means a superannuation allowance granted to a person under clause 28(1)(d) and any additional allowance payable under section 28.1 to the person. (« allocation d'invalidité »)

"partial disability" means a person's 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 that he or she pursued before the disability. (« invalidité partielle »)

"permanent", in relation to a partial disability or a total 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 »)

"qualifying disability" means

(a) a permanent total disability; or

(b) a permanent partial disability. (« invalidité admissible »)

"total disability" means a person's disability that is so severe that the person is incapable of pursuing any substantially gainful occupation. (« invalidité totale »)

Entitlement to long term disability benefits

31(2)       For the purposes of section 28 and this section, a person is considered to be entitled to long term disability benefits if he or she

(a) is receiving long term disability benefits provided under a contract or otherwise for employees of the government or an agency of the government; or

(b) is entitled under the terms of the contract or program under which they are provided to receive such long term disability benefits after the expiry of an initial waiting period.

Report by employer

31(3)       If the applicant for a disability allowance is an employee, the head of the department or agency in or by whom the applicant is employed must provide to the board, on receipt of a written request from the board, a report in a form approved by the board.

Medical reports

31(4)       The board may require the applicant for a disability allowance to do one or both of the following:

(a) submit to the board a medical report completed by the applicant's physician;

(b) submit to one or more examinations by one or more physicians acceptable to the board, and submit copies of the resulting medical reports to the board.

Determination of disability

31(5)       A determination by the board as to whether a person has a qualifying disability, and whether a qualifying disability is a total disability or a partial disability, is final subject only to a redetermination by the board under subsection (7) or (9).

Status of employee receiving disability allowance

31(6)        An employee who is receiving a disability allowance is deemed for the purposes of this Act other than this section, not to be an employee, and is therefore not permitted or required to make contributions under section 17 or 17.1 and not entitled to accumulate service.

Adjustment because of change in disability

31(7)       The board may from time to time review the disability of a person receiving a disability allowance and

(a) if it determines that the recipient no longer has a total disability but has a permanent partial disability, reduce the monthly allowance to the amount that would be payable monthly if subsection 28(6) had applied when the allowance was granted;

(b) if it determines that the recipient's disability, previously determined to be a partial disability, was a permanent total disability as at the commencement date, increase the allowance retroactively to the commencement date, to the amount that would be payable monthly if subsection 28(6) had not applied when the allowance was granted; or

(c) if it determines that the recipient's disability has become a permanent total disability, increase the allowance, effective as of the first month after making that determination, to the amount that would be payable monthly if subsection 28(6) had not applied when the allowance was granted.

Superannuation adjustments

31(8)       If a disability allowance includes any superannuation adjustments made under section 33 before it is increased or reduced under subsection (7), the increased or reduced allowance continues to include those adjustments, and any future adjustment under section 33 applies to the increased or reduced allowance.

Termination of disability allowance

31(9)       The board may terminate a disability allowance when

(a) in the case of an allowance being paid to a person with a partial disability who has not reached the age of 55 years or, having reached that age, continues to be an employee,

(i) the person is no longer entitled to long term disability benefits referred to in subsection (2), or

(ii) the board determines, based on one or more medical reports, that the person no longer has a qualifying disability; and

(b) in the case of an allowance being paid to a person with a total disability,

(i) the board determines, based on one or more medical reports, that the person no longer has a qualifying disability,

(ii) the person has not reached the age of 60 years, and

(iii) the person has not reached the age of 55 years or, having reached that age, has not reached the age at which his or her age and service total 80 years.

Effect of termination — return to service

31(10)      If a person whose disability allowance is terminated under subsection (9) continues as an employee or is re-appointed to the civil service and again becomes an employee, the period of service accumulated before the commencement date for the disability allowance is to be included for all purposes of this Act, even though the person received a disability allowance in relation to that service.

Effect of termination — no return to service

31(11)      If a person whose disability allowance is terminated under subsection (9) does not continue as an employee and is not re-appointed to the civil service, the person becomes a deferred member in relation to the period of service accumulated before the commencement date of the disability allowance and the person's pension benefit credit is not reduced as a result of the payment of the disability allowance.

S.M. 1989-90, c. 59, s. 11 and 12; S.M. 1992, c. 57, s. 12; S.M. 2000, c. 50, s. 13; S.M. 2011, c. 34, s. 19.

32          [Repealed]

S.M. 1992, c. 57, s. 13.

Superannuation adjustments

33(1)       Where on July 1 in any year, a superannuation allowance is payable to a person who retired on or before January 1 in the next preceding year, a monthly superannuation adjustment as determined under subsection (7) shall be paid to that person from and after the month of July in that year.

Partial superannuation adjustment

33(2)       Where, on July 1 in any year, a superannuation allowance is payable to a person who retired 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 superannuation adjustment that would have been payable to him under subsection (1) if he had retired 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 eligible for the superannuation allowance:

Column 1 Column 2
Month of
Retirement
Percentage of Superannuation Adjustment payable
January
February
March
April
May
June
91.67%
83.33%
75%    
66.67%
58.33%
50%     

Interim superannuation adjustment

33(3)       Where, on the first day of a month, a superannuation allowance is payable to a person who retired in that month in the preceding year, there shall be paid to that person commencing in the 13th month after the month in which he retired the percentage of the monthly superannuation adjustment that would have been payable to him under subsection (1) if he had retired or become eligible for the superannuation allowance before January 1 of 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:

Column 1 Column 2
Month of
Retirement
Percentage of Superannuation Adjustment payable
July
August
September
October
November
December
January
February
March
April
May
45.83%
41.67%
37.5%  
33.33%
29.17%
25%     
20.83%
16.67%
12.5%  
8.33%
4.17%

Superannuation adjustment to beneficiary

33(4)       Where an employee or a retired employee has died or dies and any benefits, other than a refund, are payable to any other person under this Act in respect of that employee or retired employee, 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 superannuation adjustment equal to 2/3 of the monthly superannuation 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 superannuation adjustment;

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

33(5) and (5.1) [Repealed] S.M. 1992, c. 57, s. 14.

Approval of superannuation adjustment

33(6)       A superannuation adjustment calculated under subsection (7) or (7.1) does not become effective until it is approved by the board and may at any time before it becomes effective, upon the recommendation of the actuary and if the board deems it warranted by prevailing circumstances and except where the Lieutenant Governor in Council directs that the amendment shall not be made, be amended by the board to reduce the amounts thereof to such lesser amounts as the board deems advisable.

No entitlement to adjustment before effective date

33(6.1)     For greater certainty,

(a) no person is entitled to a superannuation adjustment under this section before the day it becomes effective; and

(b) a superannuation adjustment under this section must not be included in determining the commuted value of a pension under this Act before the day the adjustment becomes effective.

Calculation of superannuation adjustment

33(7)       Subject to subsections (7.1) and (8), the amount of the monthly superannuation adjustment payable to a person under subsection (1) in any year is the amount calculated for that person in accordance with the following formula:

Monthly superannuation adjustment = I x A

In this formula

I

is the percentage increase in the Consumer Price Index for Canada on December 31 next preceding July 1 in the year in which payment is to be made under subsection (1) over the Consumer Price Index for Canada at December 31 in the next preceding year; and

A

is the monthly superannuation allowance that would be payable to him if calculated under section 26 or 28 together with any supplementary allowance and any superannuation adjustment that is already being paid to him.

Calculation for 20 year pre-funding

33(7.1)     Whenever in the opinion of the actuary the superannuation adjustment account is not in a state of pre-funding sufficient to ensure its ability to make all required adjustment payments on a continuing basis for the immediately ensuing period of 20 years, the percentage increase used in I of the formula set out in subsection (7) shall be reduced by one third.

Actuarial reduction in adjustment

33(8)       If, in the opinion of the actuary, payment in any year of the total superannuation adjustments provided for under this section would result in an unfunded liability, as at December 31 of the preceding year, in the superannuation adjustment account established for the payment of the fund's share of such adjustments, the level of the Consumer Price Index for Canada at the end of the year in which the calculations under subsection (7) are based shall be deemed to be at such a level as will, in the opinion of the actuary, result in no unfunded liability in the superannuation adjustment account.

Adjustment after break-up

33(9)       Where, pursuant to subsection 31(2) of The Pension Benefits Act, the pension benefit credit of a person has been divided between the person and the spouse or the former spouse of the person or the former common-law partner of the person, and the person becomes eligible for a superannuation adjustment payable under subsection (1), for the purpose of the calculation required under subsection (7), the years of service of the person shall be the number of years calculated in accordance with the following formula:

Y = S - (S x V / A)

In this formula

Y

is the number of years of service, including parts of years expressed in decimals to three or four decimal places, of the person for the purposes of the calculation required under subsection (7);

S

is the number of years of service, including parts of years to three or four decimal places, of the person as an employee under this Act;

V

is the value as of the date of retirement of the person that the part of the person's pension benefit credit, which on division under subsection 31(2) of The Pension Benefits Act was transferred to or to the account of the person's spouse, former spouse or former common-law partner, would have had if it had been transferred to a separate money purchase account and been left there accumulating interest until that date of retirement; and

A

is the commuted value, as of the date of retirement of the person, of a superannuation allowance calculated under subsection 26(1) with no reduction because of any optional pension selected or required under section 29 or 30 or due to the division of the person's pension benefit credit but with any reduction calculated under section 29 or 30.

Funding of adjustment account

33(10)      The surplus in the fund as at December 31, 1986, shown in the actuarial report of the fund as at that date to be $31,788,810., shall be transferred to the superannuation adjustment account on January 1, 1989 subject to the following conditions, to be used for funding adjustments made on or after July 1, 1990:

(a) Out of the surplus so transferred, the board may authorize $8,156,600., being that portion of the surplus attributed to the excess investment earnings on the assets supporting the liabilities for participants who were receiving pension benefits during the valuation period ending December 31, 1986, to be used, if required, to finance superannuation adjustments calculated in accordance with subsection (7).

(b) Where the $8,156,600. authorized to be used under clause (a) is insufficient to pay the required superannuation adjustments, the board may authorize such additional amount out of the surplus so transferred that, as determined by the actuary, may be attributed to the excess investment earnings on the assets supporting the liabilities for participants who began receiving pension benefits subsequent to December 31, 1986, to be used to finance superannuation adjustments calculated in accordance with subsection (7).

(c) Any balance remaining out of the surplus so transferred, after using the amounts, if any, authorized under clauses (a) and (b), shall remain in the adjustment account until the actuary is satisfied that 20 year pre-funding of the adjustment account on a continuing basis has occurred, and while so held in the adjustment account the balance shall be credited with the adjustment account's prevailing rate of return.

Additional funding of adjustment account

33(10.1)    The sum of $145,000,000. shall be transferred from the indexing reserve established in the fund as of December 31, 2007, to the superannuation adjustment account as soon as practicable after this subsection comes into force, and shall be used for future indexing over a 30-year period in a manner to be determined by the board on the recommendation of its actuary.

Adjustment applicable to additional allowance

33(11)      Where a person is entitled to an additional allowance under section 28.1, a monthly adjustment to the allowance, calculated in accordance with subsection 33(7), shall also be granted, but the adjustment shall cease to be payable on the date the allowance ceases to be payable.

S.M. 1989-90, c. 59, s. 13 to 18; S.M. 1992, c. 57, s. 14; S.M. 2001, c. 37, s. 1; S.M. 2002, c. 47, s. 1; S.M. 2009, c. 30, s. 7; S.M. 2011, c. 34, s. 20.

Increase in deferred allowance

34          The annual superannuation allowance or annuity granted to a person who, prior to retirement, had elected to leave his contributions in the fund and to have the provisions of this Act continue to apply to him or granted to another person by reason of his death shall, on his retirement or death, be increased by any percentage increases in the consumer price index for Canada, for the years after December 31 in the year in which he ceased to be an employee and ending on December 31 immediately preceding his retirement or death as the case may be, that are equivalent to the percentage increases for those years in the consumer price index for Canada, adjusted in accordance with subsection 33(8) in respect of any year in which the actuary adjusts the level of the consumer price index for Canada under that subsection, that are used in the calculation of supplementary allowances or superannuation adjustments paid to persons who have retired.

Period of war service counted as service

35(1)       Where a person at any time before his enlistment or engagement as hereinafter mentioned was an employee and enlisted or was engaged in such 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

(a) in the case of enlistment or engagement during the First Great War, 1914-1918, again became an employee within two years after his discharge or release from the service in which he was enlisted or engaged; or

(b) 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 an employee

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

(ii) 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 an employee, and that resulted from, or was caused by, wounds or injuries received during his service as aforesaid or resulted from illness contracted by reason of that service, or

(iii) within one year after completion, to the satisfaction of the board, of a course of vocational, technical, educational, or other training which he began within one year after his discharge or release as aforesaid or the cessation of a disability mentioned in sub-clause (ii);

the period of his enlistment or engagement as mentioned in clause (a) or (b) shall be included in computing his years of service for the purposes of this Act.

War service where no prior employment

35(1.1)     Where an employee or a retired employee, or a former employee in respect of whose service under this Act another person receives or may be entitled to receive an allowance, pension or annuity under this Act, enlisted or was engaged in the forces of the Crown as described in subsection (1) and the period of the enlistment or engagement is not included in the service of the employee, retired employee or former employee as established for the purposes of this Act in the records of the board, the employee, retired employee or person receiving or entitled to receive an allowance, pension or annuity in respect of the service of a former employee, may, on or before July 1, 1980, apply to the board to have all or part of the period of the enlistment or engagement included in computing the service of the employee, retired employee or former employee for the purposes of this Act and the board shall grant the application where the board is satisfied as to the period of the enlistment or engagement and,

(a) where the applicant is an employee, the applicant agrees in writing to pay to the fund, in a lump sum or by such instalments as the board approves, an amount for each year or portion of a year in the period of the enlistment or engagement calculated by application of the determined percentage to the annual salary rate of the applicant at the date of making the application, plus interest calculated in accordance with subsection 63(8); or

(b) where the applicant is a retired employee, the applicant acknowledges in writing that payment of the resulting increase in the allowance, pension or annuity of the applicant is postponed

(i) until the total of the amounts postponed equals the total of amounts calculated for each year or portion of a year in the period of the enlistment or engagement by application of the determined percentage to the annual salary rate of the applicant on the date of retirement plus interest calculated in accordance with subsection 63(9), or

(ii) until the applicant reaches the age of 80 years,

whichever first occurs; or

(c) where the applicant is a person who receives or is entitled to receive an allowance, pension or annuity under this Act in respect of a period of service of a former employee, the applicant acknowledges in writing that payment of the resulting increase in the allowance, pension or annuity of the applicant is postponed until the total of the amounts postponed equals the total of the amounts calculated for each year or portion of a year in the period of enlistment or engagement by application of the determined percentage to the annual salary rate of the former employee on the date of ceasing to be an employee, plus interest calculated in accordance with subsection 63(9).

"Determined percentage"

35(1.2)     For purposes of subsection (1.1), "determined percentage" means the aggregate of

(a) 6%; and

(b) 1% for each 12 month period, or portion of a 12 month period, by which expiry of the applicable time limit allowed under clause (1)(a) or (1)(b) precedes the date on which the employee, retired employee or former employee became an employee;

to a maximum of 12%.

First Great War Service

35(2)       In addition to any other amounts required to be paid under this Act, the Minister of Finance shall pay from and out of the Consolidated Fund to the fund in respect of each month after May, 1976, a sum equal to 1/2 of the total amounts that the board has paid in respect of that month to provide increases in allowances, pensions and annuities in respect of any period of enlistment or engagement during the First Great War, 1914-1918, included under subsection (1) in computing the service of a retired employee or former employee for the purposes of this Act.

First Great War service

35(3)       Where a person who was under the age of 80 years as of July 1, 1976, was enlisted or engaged in the First Great War, 1914-1918, and has made application under subsection (1) or (2) by reason of which a period of his enlistment or engagement is included in computing his service for the purposes of this Act, he shall receive the increase in pension as of July 1, 1976, and subsection 35(1.1) does not apply to or in respect of that person.

Computation of length of service

35(4)       In the case of a person who was an employee immediately before May 1, 1939, and who continues to be an employee at any time on or after May 1, 1939, the date from which the length of service of the employee shall be computed for the purposes of this Act is the date when the employee became a permanent employee.

Length of service of new employees

35(5)       In the case of a person who was not an employee immediately before May 1, 1939, the date from which the length of service of the employee shall be computed for the purposes of this Act is the date when the employee made his first contribution to the fund.

Leave of absence before April 1, 1961

35(6)       Where it occurred before April 1, 1961, any period of leave of absence without salary granted to an employee, or any period of suspension of an employee without pay shall be included in computing the length of service of the employee for the purposes of this Act.

After March 31, 1961

35(7)       Where it occurs after March 31, 1961, any period of leave of absence without salary granted to an employee, except as provided in section 21, or any period of suspension of an employee without pay shall not be included in computing the length of service of the employee for the purposes of this Act.

Employee transferred

35(8)       Where an employee is transferred from one position in the civil service, including any extension of the meaning of the civil service under subsection 2(1), to another position in the service, the length of service of the employee shall be computed for the purposes of this Act as though the transfer had not been made.

Leave of absence

35(9)       In any case to which section 21 does not apply, if an employee is granted leave of absence with a portion of his salary payable either directly or indirectly by the government,

(a) he shall be deemed to continue as an employee for the purposes of this Act and be liable to contribute to the fund during the period of his leave of absence but to be in receipt, during that period, however, of only the salary payable directly or indirectly by the government; and

(b) in computing the length of service of the employee for the purposes of this Act

(i) any such period of leave of absence that occurred before April 1, 1961, shall be included as full service; and

(ii) only that portion of any such period of leave of absence that occurs after March 31, 1961, shall be included which bears the same proportion to the full period as the portion of his salary of which he is in receipt during the leave of absence bears to his full salary.

Disability allowance and early retirement

35(10)      Where, immediately before becoming an employee under this Act, a person was employed for a period

(a) by a corporation or other organization the business, undertaking, or operations of which, or that part of that business, undertaking, or operations in connection with which he or she was employed, have been acquired, assumed, or taken over by the government; or

(b) by the government or by an agency of the government in such a capacity or manner that he or she was not an employee under this Act; or

(c) consecutively by

(i) the government and any one or more of the corporations, organizations, or agencies to which clauses (a) and (b) apply, or

(ii) any two or more of those corporations, organizations, or agencies;

the person's service under this Act includes, for the purpose of determining whether clause 28(1)(d) or subsection 28(4) or (5) or 45(1) applies, any period during which he or she was employed as described in clause (a), (b) or (c).

Corporations included

35(11)      Without restricting the generality of subsection (10)

(a) the corporations or other organizations to which reference is made therein include Manitoba Hospital Service Association, Manitoba Medical Service, Winnipeg Electric Company, and The Metropolitan Planning Commission; and

(b) the persons to whom that subsection applies include any person who, having been employed in connection with the work of full-time health districts under The Public Health Act, subsequently becomes or became employed under the government, and his period of service in connection with a full-time health district is the period of service to which subsection (10) relates.

Accrued vacations on retirement

35(12)      Where a person ceases to be an employee or retires and is entitled to payment of an amount in respect of accrued vacations, his service shall not include the period of the accrued vacations in respect of which the payment is made and the person's salary shall not include more than two years vacation accrued up to a maximum of 50 vacation days.

Qualifying service

35(13)      The total of the periods of continuous employment that a person has in the fund shall be used to determine the person's eligibility for benefits accrued as a result of separate periods of service.

S.M. 1989-90, c. 59, s. 19; S.M. 1989-90, c. 91, s. 11; S.M. 2011, c. 34, s. 21.

Continuity of service after May 1, 1939

36(1)       Subject to section 20 and subsection 31(10), where an employee on or after May 1, 1939, voluntarily or otherwise leaves the civil service and subsequently re-enters it he shall be treated on his re-entry as a new employee and no former service shall be considered in computing the length of service of the employee for the purposes of this Act.

Continuity of service before May 1, 1939

36(2)       Subject to subsection 35(1), where an employee before May 1, 1939, voluntarily or otherwise left the civil service and re-entered it he shall be treated as a new employee from the date of re-entry only and no former service shall be considered in computing the length of service of the employee for the purposes of this Act.

S.M. 2011, c. 34, s. 22.

Meaning of "employee of the government"

37(1)       In this section the expression "employee of the government" includes the members, officers, and employees of The Milk Control Board of Manitoba, the officers and employees of the Manitoba Milk Producers Marketing Board and the employees of the board and of The Teachers' Retirement Allowances Fund Board, but does not include the members, officers, or employees of any other agency of the government.

Augmented allowance

37(2)       Subject as hereinafter in this section provided, where an employee of the government has been, before April 1, 1958, in the actual employment of the government, or of an agency of the government, during any period or periods before the date on which, as established in the records of the board, his service as an employee began, and at least part of which period or periods was before May 1, 1939, if

(a) during that period or those periods, or any part thereof, he was a person employed full time; and

(b) he makes application to the board for an augmented superannuation allowance;

the board shall, on the making of an order in council as provided in subsection (10), pay to the employee on his retirement in accordance with this Act, an augmented superannuation allowance determined as provided in subsection (11).

Where application deemed to be made

37(3)       Where an employee who is eligible to make an application under subsection (2) is prevented from doing so by reason of his ill health or death, if another person makes an application under subsection (2) on his behalf, that application shall be deemed to have been made by the employee.

Contents of application

37(4)       An application under subsection (2) or (3)

(a) shall be in such form, and contain such information, as the board may require; and

(b) subject to subsection (6), may be accompanied by an amount equal to the present value, as actuarially determined, at the date the application is made, of that portion of the augmented superannuation allowance for which he has applied that arises from the contributions to the fund that the applicant would have been required to make under section 17, had he been an employee, during any part of the additional length of service in which he was employed as mentioned in clause (2)(a) and that was subsequent to April 30, 1939.

Smaller allowance

37(5)       An applicant may, in an application made under subsection (2) or (3) request that the Lieutenant Governor in Council determine for him, under this section, an augmented superannuation allowance smaller than that to which under subsections (10) and (11) he would be entitled to receive and the amount of which is stated in the application.

Payment in instalments

37(6)       In lieu of paying in one sum the amount to which reference is made in clause (4)(b), an applicant may pay it in monthly instalments of such amounts as may be fixed by the board and will, before the applicant reaches the age of 65 years, satisfy the full amount payable, together with interest on the portion thereof remaining unpaid from time to time at 4% per annum; and, if the applicant desires to pay in instalments as provided in this subsection, the application shall be accompanied by the first instalment.

Forwarding of application

37(7)       On receipt of an application under subsection (2) or (3) accompanied as provided in subsection (4) or in subsection (6), the board shall forward it to the Minister of Finance accompanied by its report thereon; and the Minister of Finance shall lay the application and the report before a committee of the Executive Council.

Disposal of application

37(8)       If, upon considering the application and the accompanying material and obtaining such further or other evidence, information, or reports from the board, The Civil Service Commission, and otherwise as it may see fit, a committee of the Executive Council

(a) is satisfied that the applicant has established the length of the period or periods during which he was employed as mentioned in clause (2)(a) and the amount of his salary earnings during that period; and

(b) approves the application in writing, either as submitted or with such changes as it may, in its absolute discretion, deem advisable;

the committee of the Executive Council may in its absolute discretion, cause the application as so approved to be laid before the Lieutenant Governor in Council.

Allowance for certain earnings and service

37(9)       In ascertaining the earnings and length of service of an applicant under subsection (8), the committee of the Executive Council

(a) if he has made a remittance as authorized in clause (4)(b) or in subsection (6), shall deem him to have been an employee during the period of additional service to which reference is made in clause (4)(b), and shall credit him with his full earnings and the whole of his service for that period; and

(b) if he has made no such remittance, shall deem him to have been an employee during one-half of the period of additional service to which reference is made in clause (4)(b), and shall credit him with his full earnings and one-half of his service for that period.

Action of L. G. in C. thereon

37(10)      On receipt from a committee of the Executive Council of an application approved under subsection (8), the Lieutenant Governor in Council, in order to give effect to this section may, by order in council,

(a) fix in respect of the applicant the length of his service during the period or periods to which reference is made in subsection (1) and the amount of his salary earnings during those periods; and

(b) direct the board to pay to the applicant an augmented superannuation allowance computed as provided in subsection (11);

and, on the making of the order, the matters fixed as provided in clause (a) shall be conclusively deemed to be established for the purposes of this Act.

Determination of allowance

37(11)      The augmented superannuation allowance payable pursuant to an order made under subsection (10) shall be an amount equivalent to

(a) the superannuation allowance he would receive under this Act if the order in council under subsection (10) had not been passed;

increased by

(b) such amount as may be required to make the total augmented superannuation allowance equal to the amount that would be payable to him if his length of service and salary earnings were increased by the period or periods and amounts respectively, fixed under clause (10)(a);

or such lesser amount as the applicant may request under subsection (5); and the board shall pay the augmented superannuation allowance as so determined.

Reimbursement of fund

37(12)      From and out of the Consolidated Fund, the Minister of Finance shall pay to the board in respect of each month a sum equal to the total of the amounts that the board has paid in respect of that month under subsection (11) to provide for the increases in the annual superannuation allowances of employees who have retired and that are required by reason of clause (11)(b); and the sums so payable are a permanent and direct charge on the Consolidated Fund and, notwithstanding any provision of The Financial Administration Act, those sums may be paid although no annual appropriation for the purpose is made by the Legislature.

Payments by agencies

37(13)      Each agency of the government, shall pay to the fund, on or before the last day of each month, in respect of persons who have retired from the agency of the government, a sum equal to the total of the amounts the board has paid in respect of service included while the employee was employed by that agency of the government prior to May 1, 1939, under subsection 63(2), to provide for the increases under subsection 63(2) in the annual superannuation allowances and supplementary allowances of employees who have retired.

S.M. 1989-90, c. 91, s. 11.

38          [Repealed]

S.M. 1989-90, c. 59, s. 20; S.M. 1989-90, c. 91, s. 11; S.M. 1992, c. 57, s. 15; S.M. 2000, c. 50, s. 14; S.M. 2011, c. 34, s. 23.

Workers Compensation Act

39(1)       Subject to subsection (2), where an employee, who is otherwise entitled to receive a superannuation allowance under this Act because of being retired from the service on account of total and permanent disability, is also entitled to compensation under or in accordance with The Workers Compensation Act, he shall not receive the allowance under this Act.

Alternative privileges

39(2)       An employee to whom subsection (1) applies shall elect, at the time of his retirement from the service, either

(a) to be paid from the fund a sum equal to the amount of the contributions made by him to the fund, without interest; or

(b) to receive an annual superannuation allowance equal to one-half of the annual superannuation allowance, computed in accordance with section 26, that he would have received if he had not been totally and permanently disabled.

Payment of benefits under subsection (2)

39(3)       An employee to whom subsection (1) applies shall be paid from the fund the sum mentioned in clause (2)(a) or the superannuation allowance mentioned in clause (2)(b) according to his election; and, if he elects to receive an allowance as mentioned in clause (2)(b),

(a) he shall begin to receive the allowance at the time, fixed under section 28, when he would have received a superannuation allowance if he had not been totally and permanently disabled; and

(b) he shall, from the time he so elects, and for the purposes of section 41 only, be deemed to be a person to whom a superannuation allowance has been granted.

Election re. temp. total disability

39(4)       Where, under The Workers Compensation Act, an employee is awarded compensation for a temporary total disability caused by an accident arising out of and in the course of his employment as an employee, he may, within two months after the date that the award is made under that Act by notice in writing to the board, elect to continue as a contributor during the period he is receiving the compensation for the temporary total disability.

Contributions required

39(5)       Where an employee makes an election under subsection (4), he shall, during the period he is receiving the compensation for the temporary total disability, contribute to the fund on the basis of the salary he would be entitled to receive from time to time had he continued to be employed in the position he had at the time of the accident causing the disability and, if at that time, he was a person deemed to be an employee under subsection 6(3), his employer at that time shall continue to make contributions during that period as required under subsection 6(5) on the basis of that salary as though the employee continued to be an employee of that employer during that period.

Late election under Workers Compensation

39(6)       Where, under The Workers Compensation Act, an employee is awarded compensation for a temporary total disability caused by an accident arising out of and in the course of his employment as an employee, he may at any time before the expiration of 18 months after the end of the period in respect of which the compensation is paid apply to the board to have the whole or a part of that period included in computing his service for the purposes of this Act.

Where application to be granted

39(7)       Where the board receives an application under subsection (6), it shall grant the application if

(a) at the time the application is made the applicant is still receiving compensation for the temporary total disability or has returned to his employment and is an employee or has retired under this Act and is receiving an allowance other than a disability allowance under this Act; and

(b) the applicant agrees in writing to pay to the fund, in a lump sum or by instalment, the amount determined by the following formula plus interest on that amount determined in accordance with subsection 63(8):

C = 2P × S × Y

In this formula,

C

is the amount of the contribution to be paid by the applicant;

P

is the percentage determined by clause 17(1)(b) as at the date of the application;

S

is the applicant's annual salary rate as at the date of the application;

Y

is the period to be included in computing the applicant's service, expressed as a number of years, including any part of a year, to four decimal places.

Annual salary rate while on compensation

39(8)       For the purpose of clause (7)(b), where an applicant makes an application under subsection (6) while he is receiving compensation under The Workers Compensation Act, his annual salary rate as at the date of making the application is his annual salary rate immediately preceding the date of commencement of the disability in respect of which the compensation is paid.

Computation of service

39(9)       Where an employee makes an election under subsection (4) or an application of an employee under subsection (6) is granted, the period during which he receives compensation for the temporary total disability under The Workers Compensation Act, or that part of the period to which his application refers, shall be included in computing his service for the purposes of this Act.

S.M. 2011, c. 34, s. 24.

Payment of allowances and annuities

40(1)       Subject to any adjustment required by this or any other Act of the Legislature, the Income Tax Act (Canada) or the regulations under that Act, an allowance or annuity payable under this Act is to be paid in equal monthly instalments beginning on or before the last day of the month following the month that includes the commencement date for the allowance or annuity, but

(a) the monthly instalments may be based on an estimate until the monthly amount is accurately determined by the board; and

(b) in the case of an allowance granted under clause 28(1)(d) (disability), payment of any monthly instalment that falls due before the board makes the decision to grant the allowance may be deferred until the end of the month following the month in which the board makes that decision.

Final payment for month of death

40(2)       When a person entitled to an allowance or annuity dies, the last monthly instalment payable to that person is the payment due for the month in which death occurred.

S.M. 2011, c. 34, s. 25.

Repayment

41          Notwithstanding any other provision of this Act, where an employee, or a retired employee to whom an annual superannuation allowance or annuity has been granted, or any other person to whom, after the death of the employee or the retired employee, an allowance or annuity becomes payable or the superannuation allowance or annuity continues to be payable, dies before the aggregate of the instalments of the superannuation allowance or annuity that have been paid, including any increased amounts payable under sections 29.2 and 29.3, the supplementary allowance payable under section 33 and any excess employee contributions previously paid, are equal to the total of

(a) the contributions of the retired or deceased employee to the fund;

(b) the interest on those contributions made for service before January 1, 1984, at the rate of 3% per year compounded yearly and computed in respect of the period between the date on which the employee made to the fund the contributions to be refunded and the date on which he retired or died;

(c) the interest on those contributions made for service after December 31, 1983 up to the date on which he retired or died; and

(d) any amounts paid to the fund under section 63, other than

(i) amounts credited to a postponed pension account, or

(ii) accrued interest, where an employee chose to pay the amount required in instalment payments;

the board shall pay out of the fund in the manner and to the persons specified in section 50 a sum equal to the remaining portion of that total.

S.M. 1989-90, c. 59, s. 21; S.M. 1989-90, c. 91, s. 11; S.M. 1992, c. 57, s. 16; S.M. 2011, c. 34, s. 26.

Election to remain entitled to deferred pension

42(1)       Within 90 days after ceasing to be an employee or any extended period allowed by the board, a former employee who has not yet reached the normal retirement age may elect, in the form and manner approved by the board, to remain a member entitled to a deferred pension until

(a) he or she becomes eligible to receive it, and applies for it; or

(b) his or her pension benefit credit is withdrawn or transferred from the fund.

Request for withdrawal or transfer

42(2)       A former employee, including a deferred member, may, at any time before the commencement of his or her pension under this Act, make a request to the board, in the form and manner approved by the board, for the withdrawal or transfer in accordance with The Pension Benefits Act of

(a) his or her pension benefit credit determined as of

(i) the date of termination of his or her employment, if the request is made within 90 days after that date or within any extended period authorized by board, or

(ii) the date of the request, if it is made after the end of the 90-day or extended period referred to in subclause (i); and

(b) interest on that amount from the date as of which the pension benefit credit is determined to the date of the withdrawal or transfer.

Calculation of pension benefit credit

42(3)       Unless the member requesting the withdrawal or transfer has accumulated at least 10 years of service and reached the age of 55 years, the commuted value to be included in the pension benefit credit

(a) is the actuarial present value, as determined by the board's actuary as at the date of the withdrawal or transfer, of the allowance that would be payable to the member if it were commencing on the date that the member reached the normal retirement age; and

(b) for greater certainty, does not include the commuted value of any early retirement benefits (such as the benefits resulting from the application of subsection 28(5) and section 28.1) to which the member would have been entitled if he or she had accumulated at least 10 years of service and reached the age of 55 years.

Board to comply

42(4)       If the requested withdrawal or transfer meets the requirements of The Pension Benefits Act and the regulations under that Act, the board must comply with the request.

S.M. 1989-90, c. 59, s. 22 to 25; S.M. 1989-90, c. 91, s. 11; S.M. 1992, c. 57, s. 17; S.M. 1996, c. 55, s. 13; S.M. 2001, c. 37, s. 1; S.M. 2011, c. 34, s. 27.

Contributions over 50% of commuted value

43(1)       Where an employee or former employee or the surviving spouse or common-law partner of a former employee commences to receive a superannuation allowance, optional annuity or pension, or applies to transfer a deferred pension, the board shall calculate the commuted value of that part of the superannuation allowance, optional annuity, pension, survivor benefit or deferred pension which is calculated in respect of service, after December 31, 1984, and if the contributions of the employee or former employee 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 employee, former employee, surviving spouse or common-law partner to provide an additional benefit to the employee, former employee, surviving spouse or common-law partner by way of an annuity payable for life or in accordance with the regulations under section 64; or

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

Adjustment account credits

43(2)       For the purposes of subsection (1) the contributions of an employee or former employee to the fund shall be calculated by deducting from the actual amounts contributed to the fund by the employee or former employee, any portion thereof credited to the superannuation adjustment account under subsection 13(2) and the interest on the contributions of an employee or former employee 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 superannuation adjustment account under subsection 13(2).

S.M. 2001, c. 37, s. 1; S.M. 2011, c. 34, s. 28.

Division of family assets

44(1)       Where pursuant to subsection 31(2) of The Pension Benefits Act, the pension benefit credit of an employee or former employee is divided, the portion of the pension benefit credit to which the spouse, former spouse or common-law partner of the employee or former employee is entitled on the division shall be transferred by the board

(a) to a registered retirement savings plan or registered pension account designated by the spouse, former spouse or common-law partner in writing addressed to the board; and

(b) until the spouse, former spouse or common-law partner so designates a registered retirement savings plan or registered pension account, to a money purchase account in the accounts of the board.

Reduction in credits on division of assets

44(2)       Where the pension benefit credit of an employee has been divided pursuant to subsection 31(2) of The Pension Benefits Act, and the employee subsequently becomes entitled to payment of a superannuation allowance, annuity or pension under this Act, or a transfer of pension benefit credits,

(a) any superannuation allowance, annuity or pension to which the employee 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 employee in the month of his retirement if the employee 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 33 to the month of retirement; and

(b) the amount of any transfer of pension benefit credits made in respect of the employee shall be the amount which would be transferred under this Act, other than this section, reduced by the actuarial present value, at the time of the transfer, of the pension reduction described in clause (a).

Reduction of pension on division of assets

44(3)       Where the pension benefit credits of a person receiving a superannuation allowance, annuity or pension under this Act are divided pursuant to subsection 31(2) of The Pension Benefits Act, the superannuation allowance, annuity or 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 superannuation allowance, annuity or 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, former spouse or common-law partner of the person.

S.M. 1992, c. 57, s. 18; S.M. 2001, c. 37, s. 1; S.M. 2011, c. 34, s. 29.

Pre-retirement death benefit entitlement of surviving spouse or common-law partner

45(1)       A spouse or common-law partner of an employee or deferred member is entitled to a death benefit under this section if

(a) the employee or deferred member dies before his or her date of retirement and is survived by the spouse or common-law partner;

(b) immediately before the death, they were not living separate and apart from each other by reason of a breakdown in their relationship; and

(c) the spouse or common-law partner has not waived his or her right to the death benefit.

Death benefit

45(2)       Subject to subsection (3), the death benefit payable to the surviving spouse or common-law partner entitled to a death benefit under this section is

(a) if the deceased had less than 10 years of service, a pension with a commuted value equal to the lump sum that would have been payable to the estate under subsection (5) if the deceased had not been survived by the spouse or common law-partner; or

(b) if the deceased had at least 10 years of service, a pension with a commuted value equal to the greater of

(i) the lump sum that would have been payable to the estate under subsection (5) if the deceased had not been survived by the spouse or common law-partner, and

(ii) the commuted value, based on the life of the spouse or common-law partner, of a monthly pension equal to 60% of the monthly pension that would have been payable to the deceased if he or she had not died but had retired on the day of his or her death and had reached the age of 65 years on that day.

Limitation

45(3)       The monthly pension payable under subsection (2) cannot exceed the maximum monthly pension that, according to the regulations applicable to registered pension plans under the Income Tax Act (Canada), may be paid to the surviving spouse or common-law partner of a deceased employee.

Transfer by surviving spouse or common-law partner

45(4)       The surviving spouse or common-law partner may, instead of receiving a pension under this section, request the board to transfer the commuted value of the pension in accordance with The Pension Benefits Act and the regulations under that Act.

Pre-retirement death — refund to estate

45(5)       If an employee or a deferred member dies before the commencement of his or her pension under section 28 and is not survived by a spouse or common-law partner who is entitled to a death benefit under this section, the board must refund or pay to the deceased's estate, an amount equal to the greater of

(a) the deceased's accumulated contributions plus interest as determined by the board in accordance with The Pension Benefits Act and the regulations under that Act; and

(b) the amount determined under subclause (i) or (ii), whichever applies:

(i) if the deceased had accumulated 10 or more years of service, the pension benefit credit, as at the date of death, to which he or she would have been entitled under this Act if

(A) he or she had not died but had ceased to be an employee on the date of his or her death,

(B) section 28 were read without the requirement to have reached the age of 55 years, and

(C) in circumstances where the deceased did not reach the age of 60 years and his or her age and service at the time of death totalled less than 80 years, subsections 28(5) to (8) had applied in determining the pension benefit credit,

(ii) if the deceased had accumulated less than 10 years of service, the pension benefit credit, as at the date of death, to which he or she would have been entitled under this Act if

(A) he or she had not died but had ceased to be an employee on the date of his or her death, and

(B) in circumstances where the deceased did not reach normal retirement age, subsection 28(4) had applied in determining the pension benefit credit.

S.M. 1996, c. 55, s. 14; S.M. 2001, c. 37, s. 1; S.M. 2011, c. 34, s. 30

46          [Repealed]

S.M. 2011, c. 34, s. 31.

No repayment in certain cases

47          Except as provided in sections 39, 41, 43 and 45, no person is entitled to the return of any contributions or any part thereof made to the fund.

S.M. 2011, c. 34, s. 32.

Deduction of certain insurance premiums

48          Where a person to whom a superannuation allowance is payable is liable for the payment of any premium for benefits under a group insurance scheme or plan covering employees or persons to whom superannuation allowances are payable, if he applies to the board for the purpose, the board may deduct from the payments of the superannuation allowance the amounts of that premium and remit the amounts so deducted to the person to whom the premiums are payable.

Mentally incompetent annuitant

49           The board may pay an annual allowance payable to a person under this Act to

(a) the person's committee under The Mental Health Act; or

(b) the person's substitute decision maker for property appointed under The Vulnerable Persons Living with a Mental Disability Act, if the substitute decision maker has the power to receive payments on behalf of the person;

and the payment shall be a discharge of any liability of the board under this Act.

S.M. 1993, c. 29, s. 174.

Payments from fund after person's death

50(1)       Where a person who has made contributions to the fund or to whom an allowance or annuity has been paid from the fund, dies and the payment from the fund after his or her death of any amount is authorized under this Act by way of refund of all or part of those contributions or payment of all or part of any instalment of the allowance or annuity to which the person was entitled before his or her death,

(a) if the person is not survived by a spouse or common-law partner, the board shall pay the amount to the person's personal representative; and

(b) if the person is survived by a spouse or common-law partner, the board

(i) if the amount does not exceed $2,500., may pay the amount to the surviving spouse or common-law partner, and

(ii) if the amount exceeds $2,500., may pay a part thereof not exceeding $2,500. to the surviving spouse or common-law partner and shall, subject to subsection (2), pay the balance thereof to the person's personal representative.

Payment to spouse or common-law partner as sole beneficiary

50(2)       Where under sub-clause (1)(b)(ii) the board has paid a portion of an amount authorized to be paid from the fund under this Act to the surviving spouse or common-law partner of a deceased, if the board is satisfied

(a) that the value of the deceased's estate, including the total amount payable from the fund, does not exceed $10,000.; and

(b) that no one other than the surviving spouse or common-law partner would benefit from the payment of the balance of the amount to the deceased's personal representative;

the board may pay the balance of the amount to the surviving spouse or common-law partner on such terms and conditions as the board may approve.

Interest on payments

50(3)       If an amount is payable under subsection (1), section 41 or subsection 45(5) to a deceased's legal personal representative or estate, the board must pay interest — as determined by the board in accordance with The Pension Benefits Act and the regulations under that Act — on that amount from the date of death to the date of payment, which may be deferred until the board receives satisfactory evidence of the appointment of the personal representative of the deceased.

S.M. 1989-90, c. 91, s. 11; S.M. 2001, c. 37, s. 1; S.M. 2011, c. 34, s. 33.

Payment may be suspended

51          The board may at any time suspend further payments on account of an annual superannuation allowance pending the production to the board of proof satisfactory to it that the person entitled thereto is still alive.

Transferred employees

52(1)       Where, by agreement between the Government of Canada and the Government of Manitoba, employees of the executive government of the province, or of any agency of the government, some or all of the members, officers, and employees of which have been classified or designated under clause 2(1)(b), are transferred as a group to the service of the Government of Canada, and thereby become members of the Civil Service of Canada, the Lieutenant Governor in Council may, by order in council, designate those employees, or any one or more of them as transferred employees, and fix the date of the transfer.

Designation of certain teachers

52(2)       The Lieutenant Governor in Council may designate as a transferred employee a person who was, immediately before the transfer of the Manitoba Teachers' College to The University of Manitoba, an employee and a teacher in the Manitoba Teachers' College, and is, immediately after the transfer, a member of the teaching staff of The University of Manitoba in the Faculty of Education.

52(3)       [Repealed] S.M. 2011, c. 34, s. 34.

Eligibility for disability allowance

52(4)       In determining for the purpose of clause 28(1)(d) whether a person designated as transferred employee under subsection (2) has met the 10-year service requirement, his or her years of service include any period of service on the teaching staff of The University of Manitoba.

Benefit of sec. 42

52(5)       A person designated as a transferred employee under subsection (2) is entitled to the benefit of section 42 and in such a case, the expression "ceases to be an employee" as used in that section shall be deemed to refer to his ceasing to be employed on the teaching staff of The University of Manitoba.

Sec. 17 not applicable

52(6)       A transferred employee, from the date of his transfer, is not subject to section 17.

Allowance for transferred employees

52(7)       The board shall grant to each transferred employee as of the first day of the month next following the month in which he reaches the age of 65 years, an annual superannuation allowance computed in accordance with section 26 or section 29, as the case may be.

Early allowance for transferred employee

52(8)       A transferred employee may apply to the board for a superannuation allowance under section 28 to commence on the day that he or she reaches the age of 55 years, the date specified in the application or the day the completed application is received by the board, whichever is the latest.

Disabled transferred employees

52(9)       Where a transferred employee has served in the civil service and in the Civil Service of Canada for a combined total period of 15 years or upwards, and is retired from the Civil Service of Canada on account of total and permanent disability, he is entitled to the benefits of section 31.

52(10)      [Repealed] S.M. 2011, c. 34, s. 34.

Service of transferred employee

52(11)      In computing the annual superannuation allowance payable to a transferred employee the expression "service" where it appears in section 26 shall be deemed to mean service in the civil service of the province only.

52(12)      [Repealed] S.M. 2011, c. 34, s. 34.

S.M. 1989-90, c. 91, s. 11; S.M. 2011, c. 34, s. 34.

Definitions

53(1)       In this section,

"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) a hospital or associated health care facility in Canada but not in Manitoba, or

(g) an employer in Canada, and in Manitoba, other than any of the employers set out in clause (a) to (f), designated by the Lieutenant Governor in Council as a reciprocating employer for the purposes of this section,

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; (« employeur participant »)

"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) a hospital or associated health care facility in Manitoba, or

(f) an employer in Manitoba, other than any of the employers set out in clauses (a) to (e), whose employees are eligible to contribute to the fund, or

(g) an employer in Manitoba, other than any of the employers set out or described in clauses (a) to (f), 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. (« employeur participant du Manitoba »)

Application of section

53(1.1)     This section applies to every person who transferred under a reciprocating Manitoba employer arrangement before January 1, 1996.

Periods of employment to be combined

53(2)       Where a person, after June 30, 1973,

(a) ceases to be employed with a reciprocating Manitoba employer and becomes an employee under this Act; or

(b) ceases to be an employee under this Act and becomes employed with a reciprocating Manitoba employer;

the total of the period of service that the person has under this Act and the period of service that the person has under the plan operated in respect of employees of the reciprocating Manitoba employer shall be the person's period of service under this Act for the purposes of

(c) determining his or her eligibility for an allowance, annuity or pension under this Act; and

(d) determining the eligibility of the person's spouse or common-law partner to an allowance, annuity or pension under this Act;

(e) [repealed] S.M. 2011, c. 34, s. 35;

but otherwise the amount of allowance, annuity or pension payable to him under this Act shall be based on his period of service under this Act and shall be determined as at the date that the payment of the allowance, annuity or pension is to commence.

Arrangements re periods of service

53(3)       Subject to subsection (4), the board may enter into an agreement with any reciprocating employer, or authority charged with the administration of a pension, superannuation or disability benefits plan or fund for or in respect of employees of a reciprocating employer, whereby

(a) a person who becomes an employee under this Act after June 30, 1973 may, for the purposes of this Act, obtain credit for all or part of a period of service credited to him under the plan operating in respect of employees of the reciprocating employer; and

(b) a person who becomes employed with the reciprocating employer after June 30, 1973 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 an employee under this Act.

Restriction on reciprocal agreements

53(4)       Where an agreement with a reciprocal employer or an authority charged with the administration of a pension, superannuation or disability benefits plan or fund for or in respect of employees of a reciprocating employer, provide for payment from the fund in respect of the transfer of any employee of an amount that exceeds twice the total of the aggregate of the contributions of the employee to the fund and the accumulated interest in respect of the employees contribution to the fund, the board shall not enter into the agreement without the consent of the Lieutenant Governor in Council.

Contents of agreement

53(5)       An agreement entered into under subsection (3) may include

(a) the terms and conditions upon which superannuation allowances or refunds may be granted;

(b) the amount and date of payment of any superannuation allowance or refund granted;

(c) the rate of interest payable with respect to any superannuation allowance or refund granted;

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

(e) provisions allowing a person who terminated service on or after July 1, 1973 and received a refund of his contributions and interest to pay the amount refunded to the fund from which the refund came and to be included under the agreement as if he had left his contributions in the fund.

53(6)       [Repealed] S.M. 1996, c. 55, s. 17.

Maximum limit of allowance

53(7)       Where the amount of a superannuation allowance calculated under this section exceeds the amount of a superannuation allowance calculated under this Act but without the benefit of this section, for the same number of years of service and for equivalent employment under this Act, the amount of the superannuation allowance shall be reduced to the amount calculated without the benefit of this section.

Recovery of payments

53(8)       Where the board pays from the fund, in respect of a person who becomes employed by a reciprocating employer, an amount determined in accordance with an agreement entered into under subsection (3), it shall recover from the employer with whom the person was employed immediately before he ceased to be an employee within the meaning of this Act, and that employer shall pay to the board, an amount equal to 1/2 of the amount paid by the board in respect of that person in accordance with the agreement together with interest thereon at the rate determined under subsection 63(8) calculated from the date the board notified the employer of the amount required to be paid to the date the voucher for the payment is issued by the employer.

Payment of portion of amounts received

53(9)       Where the board receives, in respect of a person who was previously employed by a reciprocating employer, an amount determined in accordance with an agreement entered into under subsection (3), it shall pay to the employer with whom the person has become, following the termination of his employment with the reciprocating employer, an employee within the meaning of this Act, an amount equal to 1/2 of the amount received by the board in respect of that person in accordance with the agreement together with interest thereon at the rate determined under subsection 63(8) calculated from the date the board receives the amount to the date it issues a voucher for the payment.

Definition and application

53(10)      In subsections (8) and (9), "employer" when not used as part of the expression "reciprocating employer" means the government or an agent of the government or any person, association, board, commission or other entity, persons employed by which are employees within the meaning of this Act, but subsections (8) and (9) do not apply in respect of an employer who was required to make contributions under subsection 6(5).

Receipt of moneys

53(11)      Where a person who ceased to be employed with a reciprocating Manitoba employer and became an employee under this Act and to whom subsection (2) applies, becomes employed with a reciprocating employer to whose employees an agreement made under subsection (3) applies, if the agreement provides for the transfer of moneys in respect of service with the reciprocating Manitoba employer the board may receive moneys from the reciprocating Manitoba employer in respect of the employee's service with the reciprocating Manitoba employer for transfer under the agreement.

Payment of moneys

53(12)      Where a person who ceased to be an employee under this Act and became employed with a reciprocating Manitoba employer and to whom subsection (2) applies becomes employed with an employer (in this subsection referred to as "the new employer") to whose employees an agreement made by the reciprocating Manitoba employer respecting a transfer of pension, superannuation and disability benefits contributions made by the person and the recognition of service with the reciprocating Manitoba employer for the purpose of calculating pension, superannuation or disability benefits under a plan or scheme established for the benefit of the employees of the new employer, if the agreement provides for the transfer of moneys in respect of service as an employee under this Act, theboard may transfer to the reciprocating Manitoba employer an amount not exceeding twice the total of the aggregate of the contributions of the employee to the fund and the accumulated interest in respect of the employee's contributions to the fund and subsection (8) applies with such modifications as the circumstances require to the payments from the fund to the reciprocating Manitoba employer.

Agreements re qualifying service

53(13)      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 of an employee or former employee, for the purposes only of determining eligibility of the employee or former employee for benefits under section  28, 31, 42 or 45, periods during which the employee or former employee was employed by the employer; and

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

Effect of agreement

53(14)      Where the board enters into an agreement under subsection (13), 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 under section 28, 31, 42 or 45.

S.M. 1989-90, c. 59, s. 26; S.M. 1989-90, c. 91, s. 11; S.M. 1996, c. 55, s. 15 and 17; S.M. 2001, c. 37, s. 1; S.M. 2011, c. 34, s. 35.

Definition of "reciprocating employer"

53.1(1)     In this section, "reciprocating employer" means any employer in Canada that has established or is participating in any plan or scheme that provides pension or superannuation benefits for and in respect of its employees, if the board has entered into an agreement under subsection (3) with that employer.

Application of section

53.1(2)     This section applies to every person who transfers under a reciprocating employer arrangement entered into under subsection 53.1(3) on or after January 1, 1996.

Arrangements re periods of service

53.1(3)     The board may enter into an agreement with any reciprocating employer, or authority charged with the administration of a pension or superannuation benefits plan or fund for or in respect of employees of a reciprocating employer, whereby

(a) a person who becomes an employee under this Act after June 30, 1973 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 employer; and

(b) a person who becomes employed with the reciprocating employer after June 30, 1973 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 an employee under this Act.

Contents of agreement

53.1(4)     An agreement entered into under subsection (3) 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 moneys 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.

Recovery of payments

53.1(5)     Where the board pays from the fund, in respect of a person who becomes employed by a reciprocating employer, an amount determined in accordance with an agreement entered into under subsection (3), it shall recover from the employer with whom the person was employed immediately before he or she ceased to be an employee within the meaning of this Act, and that employer shall pay to the board, an amount equal to 1/2 of the amount paid by the board in respect of that person in accordance with the agreement.

Retention of amounts received

53.1(6)     Where the board receives, in respect of a person who was previously employed by a reciprocating employer, an amount determined in accordance with an agreement entered into under subsection (3), it shall reduce the payments required under subsections 6(5), 22(1) and 22(2) by crediting the employer sub-account under subsection 66.1(1) for the employer with whom the person has become, following the termination of his employment with the reciprocating employer, an employee within the meaning of this Act, an amount equal to 1/2 of the amount received by the board in respect of that person in accordance with the agreement.

Employers under subsection 6(5)

53.1(7)     Subsections (5) and (6) do not apply to matching employers under subsection 6(5).

S.M. 1996, c. 55, s. 16.

54          Re-numbered as section 68.

55(1)       [Repealed] S.M. 2011, c. 34, s. 36.

Information required by board

55(2)       The board may refuse to pay an allowance or annuity under this Act, or a refund, to any person who fails to provide the board with any information or evidence that it requires to satisfy itself that the person is eligible for the allowance, annuity or refund.

55(3)       [Repealed] S.M. 2011, c. 34, s. 36.

S.M. 1989-90, c. 59, s. 27; S.M. 2011, c. 34, s. 36.

Application to board and its decision

56          No employee or other person is entitled to receive any payment on account of an annual superannuation allowance or any return of contributions or otherwise until the board is satisfied that he is entitled thereto under this Act; and the decision of the board in respect thereto is final and conclusive.

Regulations

57          The board, with the approval of the Lieutenant Governor in Council, may make regulations,

(a) providing for the proofs to be furnished before granting any annual superannuation allowance hereunder or making any repayment of contributions;

(b) providing that student attendants and pupil nurses employed in mental institutions on May 1, 1939, may on graduation be deemed to be employees within the meaning of this Act as from the date of their becoming student attendants and pupil nurses; and providing for the contributions to be made by them covering the period during which they served as student attendants and pupil nurses, which contributions shall provide for interest compounded at the rate of 4% per annum;

(c) in cases where the designation of any members, officers or employees of an agency of the government as being in the civil service is made retrospective, providing for additional contributions by the agency of the government and the members, officers, and employees so designated covering the period back to the date so retrospectively fixed, which contributions shall provide for interest compounded at the rate of 4% per annum;

(d) generally for the carrying out of this Act;

(d.1) for the purpose of the definition "salary" in subsection 1(1), designating any type of remuneration to be, or not to be, salary;

(e) 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 an employee 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;

(f) prescribing the conditions under which credit for service that is recognized under a recognized Canadian scheme may be allowed as service 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;

(g) respecting the recovery of moneys by the board from the government, agencies of the government or other employers of employees transferring service under this Act to a recognized Canadian scheme representing the liability of the government, agencies of the government or other employers in respect of that service;

(h) respecting the payment by the board from the fund of part of the moneys received under an agreement made under section 53 to the government or agencies of the government and that represents the liability being assumed by the government or agencies of the government in respect of persons transferring service under a recognized Canadian scheme to service under this Act.

S.M. 2011, c. 34, s. 37.

Charge on Consolidated Fund

58          The payments required to be made by the government to the fund under sections 22 and 24 are a charge upon and are payable out of the Consolidated Fund.

59          Repealed]

S.M. 2011, c. 34, s. 38.

59.1        [Repealed]

S.M. 1996, c. 55, s. 19; S.M. 2011, c. 34, s. 38.

60          Repealed]

S.M. 1998, c. 45, s. 1; S.M. 2009, c. 30, s. 8; S.M. 2011, c. 34, s. 38.

Minister to supervise administration

61(1)       The Minister of Finance or such other member of the Executive Council as may be designated by order of the Lieutenant Governor in Council (hereinafter in this section called "the minister") shall, subject as herein provided, have general supervision of the administration of this Act.

Report by board

61(2)       The board shall prepare an annual report containing such information, and in such form, as the minister directs.

Report to Legislature

61(3)       A copy of the report shall be laid before the Legislative Assembly by the minister within 15 days after the commencement of the session next following the receipt of the report.

Civil Service Commission

62          Any information in possession of The Civil Service Commission deemed necessary for the administration of this Act shall upon request be made available to the board.

"Recipient" defined

63(1)       In this section, "recipient" means a person, other than an employee or retired employee, who is receiving or may be entitled to receive an allowance, pension or annuity under this Act in respect of the service of an employee or retired employee.

Application to include prior employment

63(2)       Where an employee or retired employee had full time and continuous employment with the government, an agency of the government, or any other employer to whom this Act applies, immediately before the date as established by the records of the board that his service as an employee began including employment prior to May 1, 1939, and if, as at the date of an application made under this subsection by the employee or retired employee or by a recipient in respect of the employee or retired employee, a person employed with the government, an agency of the government or that employer in the same or a similar position, class or category would be required under this Act to contribute to the fund in respect of his employment, the employee or retired employee or recipient, as the case may be, may apply on a form prescribed by the board to have that full time and continuous employment or a portion thereof included in computing the service of the employee or retired employee for the purposes of this Act.

Application to include continuous employment

63(2.1)     Notwithstanding clause (b) of the definition "temporary suspension of employment" in subsection 1(1), where an employee or retired employee had continuous employment with the government, an agency of the government or any other employer to whom this Act applies prior to January 1, 1984 and if, as at the date of an application made under this subsection by the employee or retired employee or by a recipient in respect of the employee or retired employee, a person employed with the government, an agency of the government or that other employer in the same or a similar position, class or category would, in respect of that employment,

(a) be required under this Act to contribute to the fund;

(b) have the option of contributing to the fund; or

(c) meet the requirements under clause (a) of the definition "temporary suspension of employment" in subsection 1(1);

the employee or retired employee or recipient, as the case may be, may apply on a form prescribed by the board to have that continuous employment or a portion thereof included in computing the service of the employee or retired employee for the purposes of this Act so long as the application is received prior to July 1, 1994.

Transitional

63(2.2)     Subsection (2.1) applies to any person who, on the day it comes into force, is an employee, a recipient in respect of an employee, a pensioner or a deferred member.

Where application to be granted

63(3)       Where the board receives an application under subsection (2) or (2.1), it shall grant the application if

(a) the government, agency of the government or other employer, as the case may be, with whom the employment included in the application was served, verifies in accordance with the regulations made under this section

(i) that the employee was employed during the period to which the application refers, on probation or in a class or category that prevented him from accumulating service under the Act in respect of that employment, and

(ii) that a person employed in the same or a similar position, class or category

(A) would, as of the date the application is made, be required or have the option under this Act to contribute to the fund, or

(B) would, as of the date the application is made, not be required under this Act to contribute to the fund but would have been, during the period to which the application refers, be entitled under this Act to contribute to the fund;

(b) the applicant,

(i) where he is an employee, agrees in writing to pay to the fund, in a lump sum or by such instalments as may be prescribed in the regulations made under this section, an amount equal to 6% of his annual salary rate as at the date of making the application, for each year and each portion of a year of a period of employment commencing after May 1, 1939 that is included in the application, plus interest calculated in accordance with subsection (8) or subsection (9), as the case may require,

(ii) where he is a retired employee, acknowledges in writing that any increase in his allowance, pension or annuity that is based on the period of employment to be included as service shall be postponed until the total of the amounts so postponed is equal to 6% of his annual salary rate as at the date immediately prior to his ceasing to be an employee, for each year and each portion of a year of a period of employment commencing after May 1, 1939 that is included in the application, plus interest calculated in accordance with subsection (9) or until he reaches the age of 80 years, whichever occurs first, and

(iii) where he is a recipient, acknowledges in writing that any increase in his allowance, pension or annuity that is based on the period of employment of an employee or retired employee to be included as service shall be postponed until the total of the amounts so postponed is equal to 6% of the annual salary rate of the employee or retired employee as at the date immediately prior to his ceasing to be an employee, for each year and each portion of a year of a period of employment commencing after May 1, 1939 that is included in the application, plus interest calculated in accordance with subsection (9) or until he reaches the age of 80 years, whichever occurs first.

Employee retiring

63(4)       Where an applicant who is an employee retires and there is an amount outstanding that is required to be paid by him as a result of an application under this section, the amount paid by him prior to retirement as a result of the application will determine the period of employment that is to be included as part of his service at retirement, and any increase in his allowance, pension or annuity that is to be based on the employment to be included as service when the amount outstanding as at the date he retires is paid, shall be postponed until the total of the amounts so postponed equals the amount outstanding plus interest calculated in accordance with subsection (8).

Credit for unrefunded contributions

63(5)       Where a person who has made an application under subsection (2) or (2.1) had previously made contributions to the fund during a period which is not included in the records of the board as service on the basis of which any benefit to which any person is entitled under this Act would be calculated and those contributions have not been refunded to him

(a) if the period during which he made the unrefunded contributions is equal to or greater than the period in respect of which he made the application under subsection (2) or (2.1) and if clause (3)(a) is complied with, the period in respect of which the application is made shall be included in computing the service of the person for the purposes of this Act without any payment as required under clause (3)(b); and

(b) if the period during which he made the unrefunded contributions is less than the period in respect of which he made the application under subsection (2) or (2.1) and if clause (3)(a) is complied with, a period equal to the period during which he made the unrefunded contributions shall be included in computing the service of the person for the purposes of this Act without any payment being made in respect thereof as required under clause (3)(b) and the payment required under clause (3)(b) shall be required only in respect of the balance of the period in respect of which he made the application under subsection (2) or (2.1).

Employee dying

63(6)       Where an employee dies and there is an amount outstanding that is required to be paid by him as a result of an application under this section, the amount paid by him prior to his death as a result of the application will determine the period of employment that is to be included as part of his service at the date of death, and any increase in allowance, pension or annuity received by a recipient in respect of the employee that is to be based on the employment to be included as service when the amount outstanding as at the date of the applicant's death is paid, shall be postponed until the total of the amounts so postponed equals the amount outstanding plus interest calculated in accordance with subsection (8).

Death during postponements

63(7)       Where an increase in allowance, pension or annuity has been postponed and the retired employee or recipient dies prior to the date that the total of the amounts so postponed equals the amount calculated as provided in sub-clause (3)(b)(ii) or (3)(b)(iii) and as a result the requirements of the application cannot be satisfied, any remaining obligations under the application are cancelled.

Rate of interest

63(8)       For the purposes of this section, the rate of interest payable by members purchasing prior employment by instalment payments shall be determined in accordance with such method as the board may determine.

Interests in certain cases

63(9)       Notwithstanding subsection (8), where an increase in allowance, pension or annuity has been postponed the interest payable on the amounts so postponed under sub-clause (3)(b)(ii) or (iii), as the case may be, shall be calculated at the rate of 7% per year.

Application by agent

63(10)      Where an employee, retired employee or recipient who is eligible to make an application under this section is unable to do so by reason of ill health, the application may be made by any person on behalf of the employee, retired employee or recipient, as the case may be.

Regulations

63(11)      The board, with the approval of the Lieutenant Governor in Council, may make regulations

(a) prescribing the method of verifying the matters required to be verified under subsection (3);

(b) prescribing the number of instalments and the amount thereof payable by any person under this section;

(c) prescribing the date on which any interest payable under this section begins to accrue;

(d) prescribing the manner of calculating any interest payable under this section.

Limitation on double benefits

63(12)      Notwithstanding any other provision of this Act, no period of full time and continuous employment with an employer in respect of which an employee, retired employee or former employee earned service credit under a scheme or plan to provide pension, superannuation or disability benefits for the persons employed by the employer and for the purposes of which that employer made contributions, directly or indirectly, shall be included in computing the service of the employee, retired employee or former employee for the purposes of this Act.

Contributions and benefits

63(13)      Contributions received and benefits paid in any year pursuant to this section shall be limited to the maximum permitted for that year under the Income Tax Act (Canada).

S.M. 1992, c. 57, s. 20; S.M. 1996, c. 55, s. 20; S.M. 2011, c. 34, s. 39.

MONEY PURCHASE ACCOUNT

Establishment of money purchase accounts

64(1)       The board shall establish in the accounts of the board and maintain in accordance with the regulations separate money purchase accounts, as may be required under this Act or the regulations, for employees, recipients of superannuation allowances, 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.

Not liable to general liabilities of board

64(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

64(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

64(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

64(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 to annuity

64(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 an nominee of the person under such terms and conditions as may be prescribed by the regulations 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

64(7)       Where the board converts moneys 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.

Adjustments not to apply to annuities

64(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 superannuation adjustment under section 33 in respect of that annuity and that section does not apply to that annuity or to the person in respect of that annuity.

Regulations

64(9)       The Lieutenant Governor in Council may make regulations respecting the administration of money purchase accounts established in the accounts of the board and, without limiting the generality of the foregoing, may make regulations

(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 pension 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.

No further liability where commuted value transferred

64.1        Where pursuant to this or any other Act or any agreement, an amount equal to the commuted value of contributions in the fund of or with respect to an employee or to the actuarial liability of the fund for benefits to an employee is transferred by the fund to any person, body or pension plan for the benefit of that employee, employee's spouse or common-law partner or employee's estate, the commuted value or actuarial liability established for the purposes of the transfer is deemed to be final, and the fund is deemed to have no further obligation with respect to that employee in connection with those contributions, the period of service in respect of which those contributions were made, any rights to benefits otherwise payable out of the fund or the amount established as the commuted value or actuarial liability for those contributions, and no employee, former employee or other person shall commence any action or legal proceeding of any kind against the fund with respect to any such matter.

S.M. 1991-92, c. 41, s. 3; S.M. 2001, c. 37, s. 1.

65          Re-numbered as section 69.

Additional payments

66          The board shall credit the government and each agency of the government or such other agencies as the Lieutenant Governor in Council may approve an amount, each month for 36 consecutive months commencing in September, 1986 calculated in accordance with the following formula:

A = $83,853 x C / E

In this Formula:

A

is the amount payable to the government or to any agency of the government;

C

is the number of employees of the government or of the individual agency of the government, who were, on December 31, 1985 contributing to the Civil Service Superannuation Fund; and

E

is the total number of employees of the government and of agencies of the government who were, on December 31, 1985 contributing to the Civil Service Superannuation Fund.

Establishment of account

66.1(1)     For the purposes of this section, the board shall establish, within the fund, an account consisting of separate sub-accounts for the government and each agency of the government, and shall administer the account for the government and the agencies of the government, and in this section "account" means the account so established.

Agreements respecting account

66.1(2)     The board shall enter into an agreement with the government and each agency of the government respecting the administration and use of their respective sub-accounts in the account.

Rate of interest

66.1(3)     For the purposes of this section, the rate of interest to be credited to each sub-account shall be determined in accordance with such method as the board may determine.

Crediting government and agencies

66.1(4)     The board shall credit the sub-account of the government and each agency of the government that has not paid contributions into the fund with an amount as at January 1, 1992 calculated in accordance with the following formula:

A = $11,140,800. x C / E

In this formula,

A

is the amount to be credited to the sub-account of the government or agency;

C

is the number of employees of the government or agency who were contributing to the fund on December 31, 1991; and

E

is the total number of employees of the government and of all agencies of the government who were contributing to the fund on December 31, 1991.

Credit in respect of purchase costs

66.1(5)     The board shall credit the sub-account of the government and each agency of the government, in the account, each month, in respect of purchases of prior service under subsection 63(2.1), with an amount equal to the cost to the government or agency associated with those purchases.

S.M. 1992, c. 57, s. 21; S.M. 1996, c. 55, s. 22.

67          [Repealed]

S.M. 1989-90, c. 91, s. 11; S.M. 1996, c. 55, s. 23.

ENHANCED BENEFITS FOR ELIGIBLE MANITOBA HYDRO EMPLOYEES

Definitions

67.1        The following definitions apply in this section and sections 67.2 to 67.5.

"advisory group" means an advisory group established by agreement between Manitoba Hydro and the collective bargaining agents for its employees and consisting of a number of employer representatives and an equal number of persons representing those who are or will be eligible for enhanced benefits. (« groupe consultatif »)

"core benefits" means the pension benefits provided under this Part, other than the enhanced benefits. (« prestations de base »)

"enhanced benefits" means enhanced pension benefits provided or to be provided for by regulation under section 67.2. (« prestations améliorées »)

"Manitoba Hydro" includes any subsidiary of Manitoba Hydro that is participating as an employer in relation to the core benefits. (« Hydro-Manitoba »)

S.M. 2009, c. 30, s. 9.

Regulations

67.2(1)     The Lieutenant Governor in Council may make regulations to provide enhanced pension benefits to persons entitled to core benefits in respect of a period of employment with Manitoba Hydro, including regulations

(a) establishing criteria for eligibility for the enhanced benefits;

(b) prescribing the enhanced benefits and how they are to be calculated;

(c) respecting the funding for the enhanced benefits;

(d) respecting the administration of the enhanced benefits.

Regulations may only implement recommendation

67.2(2)     The Lieutenant Governor in Council may make a regulation under this section only if

(a) the advisory group has recommended it; and

(b) in the case of a recommendation affecting benefits or the funding of benefits, an actuarial report confirms that the recommendation is viable.

Retroactive effect

67.2(3)     A regulation under this section may be retroactive to the extent necessary to give effect to a recommendation of the advisory group.

Income Tax Act requirements prevail

67.2(4)     If a regulation under this section conflicts with a requirement or restriction of the Income Tax Act (Canada) or a regulation under that Act that applies to registered pension plans, that requirement or restriction prevails to the extent of the inconsistency.

Minister to give reasons for not implementing recommendation

67.2(5)     If the advisory group makes a recommendation and the Lieutenant Governor in Council does not make a regulation to implement it, the minister must give the advisory group written reasons for the decision not to implement it.

S.M. 2009, c. 30, s. 9.

No cost to government

67.3        Despite any other provision of this Act, the government is not required to contribute any amount in respect of the enhanced benefits.

S.M. 2009, c. 30, s. 9.

Pension Benefits Act not to apply

67.4        Clause 26(1)(a) of The Pension Benefits Act does not apply in respect of the enhanced benefits.

S.M. 2009, c. 30, s. 9.

Separate account for contributions

67.5(1)     The board must maintain, within the fund, a separate account for contributions made to pay, or to fund the payment of, the enhanced benefits.

Rate of return

67.5(2)     Subject to the regulations made under section 67.2, the account is to be credited with investment income at the market value rate of return that is earned by the fund, which is to be calculated in accordance with such method as the board determines.

Use of account

67.5(3)     The amounts credited to the account may be used only for the following purposes:

(a) paying the amounts to be paid as or in respect of the enhanced benefits;

(b) paying any administration costs or fees payable under the regulations made under section 67.2 or under an agreement between the advisory group and the board respecting the administration of the enhanced benefits;

(c) any other purpose recommended by the advisory group and approved by the Lieutenant Governor in Council.

S.M. 2009, c. 30, s. 9.

PHASED RETIREMENT

Regulations

67.6(1)     The Lieutenant Governor in Council may by regulation establish a phased retirement program under which participating employees may begin receiving their pension while continuing to work and accrue benefits.

Same

67.6(2)     Without limiting the generality of subsection (1), the Lieutenant Governor in Council may make regulations

(a) establishing eligibility criteria for participation in the phased retirement program;

(b) respecting applications to participate in the program;

(c) respecting the pension benefits to be paid under the program;

(d) respecting the accrual of benefits under the program and the funding of those benefits;

(e) respecting the provision of information

(i) by the board to an applicant or participating employee or to a participating employer,

(ii) by a participating employer to its employees, or

(iii) by a participating employee or employer to the board;

(f) respecting any other matter that the Lieutenant Governor in Council considers necessary or advisable for establishing or administering the program.

Joint recommendation required

67.6(3)     Regulations under this section may be made only on a joint recommendation of the Advisory Committee and the Liaison Committee referred to in section 10.1 that is supported by an actuarial report confirming the viability of the recommendation.

Income Tax Act requirements prevail

67.6(4)     If a regulation under this section conflicts with a requirement or restriction of the Income Tax Act (Canada) or a regulation under that Act that applies to registered pension plans, that requirement or restriction prevails to the extent of the inconsistency.

S.M. 2011, c. 34, s. 40.

PART 2

OTHER

Special payments for special allowances

68(1)       The Lieutenant Governor in Council may direct the board to make payments, in addition to the superannuation allowance which would otherwise be paid, from and out of the fund to an employee who retires on or after July 1, 1973, or to a surviving spouse or common-law partner of an employee, if the employee dies on or after July 1, 1973, where the payments are made in accordance with the applicable provisions of an agreement between the employee and the government or an agency of the government and in recognition of the pension which is not paid to the retired employee or to his surviving spouse or common-law partner by a previous employer of such employee because, at the request of the government, the employee accepted employment with the government or agency of the government; and the board shall comply with the direction.

Payments in addition to superannuation allowance

68(2)       Unless otherwise directed by the Lieutenant Governor in Council, the board shall make payments in addition to the superannuation allowance or payment that would otherwise be paid from and out of the fund to or in respect of an employee or class of employees entitled to a benefit on or after January 1, 1992, or to a surviving spouse or common-law partner of the employee or class of employees if the employee dies on or after January 1, 1992, where payments are made to provide an amount that, in combination with the superannuation allowance paid or payment made from and out of the fund, is equal to the allowance or payment that would have been paid or made if the benefit entitlement had occurred prior to January 1, 1992.

Payments from Consolidated Fund

68(3)       In addition to any other amounts required to be paid under this Act, the Minister of Finance shall pay from and out of the Consolidated Fund to the board in respect of each month a sum equal to the total of the amounts that the board has paid in respect of that month under subsection (1) or (2), in respect of persons who, at the time of their benefit entitlement, were not employed by an agency of the government, to provide the increases in allowances or payments that are required under subsection (1) or (2), and the sums so payable are a permanent and direct charge on the Consolidated Fund and notwithstanding any provision of The Financial Administration Act, those sums may be paid although no further appropriation for the purpose is made by the Legislature.

Payment by agencies

68(4)       Where the board makes payments under subsection (1) or (2) in respect of an employee of an agency of the government or an employee or employer under subsection 6(3), the agency or employer shall pay to the board an amount calculated and paid in the same manner as amounts payable by the Minister of Finance under subsection (3).

Administration of this section

68(5)       The board may approve administrative policies respecting record keeping, the collection of required contributions and employer payments, and the determination and payment of benefits, to ensure that benefits under this section are maintained in a manner that is consistent with those in effect prior to January 1, 1992.

S.M. 1992, c. 57, s. 19; S.M. 1996, c. 55, s. 18; S.M. 2001, c. 37, s. 1; S.M. 2011, c. 34, s. 41.

LONG TERM DISABILITY

Definitions

69(1)       In this section

"long term disability" means a benefit payable to a person under a program; (« invalidité à long terme »)

"program" means a program for long term disability benefits provided, under a contract of insurance or otherwise by the government for its employees or by an agency of the government for its employees, other than the benefits payable under a superannuation allowance granted under clause 28(1)(d). (« programme »)

Regulations

69(2)       The Lieutenant Governor in Council may make regulations

(a) providing for the payment by the board of enhanced pensions to persons who

(i) have been granted a long term disability benefit, under a program,

(ii) have ceased to be eligible for continued long term disability benefits under the program, and

(iii) have retired and would be entitled, on or after ceasing to be eligible for continued long term disability benefits, to be granted superannuation allowances solely on the basis of age and years of service and not by reason of any disability, notwithstanding that they were previously in receipt of a disability superannuation allowance under this Act;

(b) providing for the method of calculating enhanced pensions payable to persons under the regulations.

Board reimbursed for enhanced pensions

69(3)       Where the board pays an enhanced pension to the person pursuant to the regulations made under subsection (2), the government, or the agency of the government, as the case may be, with whom the person was last employed prior to his retirement, shall, on or before the last day of each month, pay to the board the full amount of the enhanced pension payment paid to the person by the board in the next preceding month.

Position of recipients

69(4)       Where a person is receiving long term disability benefits,

(a) the person shall be deemed not to have ceased being an employee for the purposes of attaining a refund of contributions made to the fund under this Act;

(b) the person shall be deemed not to have retired under the Act except for the sole purpose of applying for and being granted a superannuation allowance under clause 28(1)(d); and

(c) the period during which the person is receiving long term disability benefit shall not, except for the purpose of calculating an enhanced pension and for the purposes of determining eligibility for benefits under section 28, 31, 42 or 45, be considered as service as an employee under this Act.

Eligibility for certain benefits

69(5)       Where a person is receiving long term disability benefits, for the purposes of determining eligibility for benefits under sections 28, 31, 42 and 45, the period during which the person receives the long term disability benefits under the program shall be included as service of the employee under this Act but not for the purpose of calculating the amount of benefits under those sections and subsections.

69(6)       [Repealed] S.M. 1996, c. 55, s. 21.

S.M. 1989-90, c. 91, s. 11; S.M. 1996, c. 55, s. 21; S.M. 2011, c. 34, s. 42.

NOTE: This Act was enacted as part of the roll of statutes re-enacted by SM 1988, c. 1, and designated as the Re-enacted Statutes of Manitoba, 1988. Except as otherwise provided in those Acts, they came into force on October 19, 1988 (the day that SM 1998, c. 1 received royal assent).

 

 


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