Schedule 1
Members of the Legislative
Assembly
(Registered) Pension Plan
and Related Provisions
Interpretation
1(1) In this Schedule,
(a) “actuarial
equivalent” means the equivalent in actuarial present value, calculated in
accordance with demographic and economic factors that are recommended by an
actuary and approved by the Minister;
(b) “actuary”
means a Fellow of the Canadian Institute of Actuaries;
(c) “benefit”
means a pension benefit on termination, death benefit or non‑pension
benefit on termination under Part 5;
(d) “Board”
means the Members of the Legislative Assembly Pension Plan Board established by
section 5;
(e) “contributions”
means contributions under the Plan;
(f) “current
service contributions” means an officer’s contributions made under section
13(1) of the Members of the Legislative Assembly Pension Plan Act, SA
1985 cM-12.5, as it read on June 14, 1993;
(g) “Deputy
Chair” means the Deputy Chair of Committees of the Legislative Assembly;
(h) “Deputy
Speaker” means the Deputy Speaker and Chair of Committees of the Legislative
Assembly;
(i) “disability
plan” means regulations under section 38 of the Legislative Assembly Act;
(j) “former
Act” means the M.L.A. Pension Act,
RSA 1980 cM‑18;
(k) “Leader
of the Opposition” means the member recognized by the Speaker as the leader of
Her Majesty’s loyal opposition;
(l) “matrimonial
property order” means a matrimonial property order within the meaning of the Matrimonial Property Act, or a similar
order enforceable in Alberta of a court outside Alberta, that affects the payment
or distribution of a person’s benefits;
(m) “member”
means Member of the Legislative Assembly;
(n) “Minister”
means the Minister determined under section 16 of the Government
Organization Act as the Minister responsible for this Act;
(o) “office”
means the position or office of Member of the Legislative Assembly, of Member
of the Executive Council in any capacity, or of Speaker, Deputy Speaker, Deputy
Chair, Leader of the Opposition or leader of a recognized opposition party
within the meaning of section 42 of the Legislative
Assembly Act;
(p) “officer”
means a person who holds an office, and includes a person who previously held
an office;
(q) “pension”
means a pension under the Plan;
(r) “pension
commencement” means the time established under section 43(c) that constitutes
the effective date for the commencement of the relevant pension;
(r.1) “pension
partner” means
(i) a person who, at the relevant time, was married to an officer or
former officer, and
(A) was not judicially or otherwise separated
from him or her, or
(B) if so separated, was wholly or substantially
dependent on him or her,
(ii) if there is no person to whom subclause (i) applies, a person
who, as at and up to the relevant time, had lived with the officer or former
officer in a conjugal relationship
(A) for a continuous period of at least 3 years,
or
(B) of some permanence, if there is a child of
the relationship by birth or adoption,
and was, during
that period or that relationship, as the case may be, held out by the officer
or former officer in the community in which they lived as being in that
conjugal relationship, or
(iii) if there is no person to whom subclause (i) or (ii) applies, a
person who was married to but separated from the officer or former officer and
not wholly or substantially dependent on him or her at the relevant time;
(s) “pensionable
service” means service in or in respect of a particular office and in respect
of which contributions were made under section 13 of the Members of the
Legislative Assembly Pension Plan Act, SA 1985 cM-12.5, as it read on June
14, 1993 or have been made under section 15;
(t) “Plan”
means the pension plan continued by section 2(1) as the Members of the
Legislative Assembly (Registered) Pension Plan;
(u) “plan
closure” means June 15, 1993;
(v) “prescribed”
means prescribed or otherwise provided for by regulations made by the
Lieutenant Governor in Council or, where so specified, by the Minister, under
this Schedule;
(w) “prior
service” means any service other than that for which current service
contributions were made;
(x) “salary”
means the following amounts, but only insofar as they were earned before plan
closure:
(i) in respect of the office of member, the amounts payable under
sections 33(1)(a), 36(1)(a) and 37(3)(a) of the Legislative Assembly Act;
(ii) in respect of the office of Member of Executive Council, the
amounts payable under section 43(1)(a) of that Act;
(iii) in respect of the office of Speaker, Deputy Speaker or Deputy
Chair, the amounts payable under section 40(1) of that Act;
(iv) in respect of the office of Leader of the Opposition, the amounts
payable under section 41(1) of that Act;
(v) in respect of any other office of leader of a recognized
opposition party, the amounts payable under section 42(2) of that Act;
(y) “service”
means a period served performing an office, and, for the purpose only of
computing pensionable service in respect of the office of member, includes any
period of service within the meaning of the Public
Service Management Pension Plan Act, SA 1984 cP‑34.1, (now repealed),
other than one served with a private body, but does not include any period
occurring after plan closure;
(z) repealed
2002 cA‑4.5 s55;
(aa) “tax
rules” means those provisions of the Income
Tax Act (Canada) or of the regulations under it, or of both, that apply to
pension plans registered or to be registered under that Act and includes any
approval, certification or other permission or any direction or order from the
federal Minister of National Revenue without which or failure to comply with
which may make the Plan’s registration liable to revocation under that Act.
(2) The
Lieutenant Governor in Council may, for the purposes of this Schedule, by
regulation define any expression used in this Schedule but not defined, and the
expression has the meaning so defined.
(3) A person is deemed, for the purposes of this
Schedule, to hold and be performing an office during any period in respect of
which the Legislative Assembly Act
entitles the person to receive any remuneration for that office.
RSA 2000 cM‑12
Sched. 1 s1;2002 cA‑4.5 s55
The Plan
2(1) The pension plan provided for by and
under the former Act is continued, subject to this Schedule and the
regulations, as the Members of the Legislative Assembly (Registered) Pension
Plan.
(2) It
is the intent of this Schedule that the Plan be and remain a registered pension
plan under the Income Tax Act
(Canada).
(3) To the extent that the Plan relates to service
and except to the extent expressly stated otherwise, the Plan relates only to
service after 1991.
1985 cM‑12.5 s2;AR
18/92 s6
Part 1
Administration
Division 1
The Minister
Administration of the
Plan
3(1) Subject to this section, the
Minister shall administer the Plan in accordance with the terms of the Plan on
the basis of which the federal Minister of National Revenue has registered the
Plan for the purposes of the tax rules and as amended by
(a) each
amendment that has been accepted under those rules by that federal Minister,
and
(b) each
amendment that has been submitted to that federal Minister for acceptance under
those rules and which that Minister has neither accepted nor refused to accept,
if it is reasonable to expect that Minister to accept the amendment.
(2) If in any respect the Plan does not comply with
the applicable tax rules, the Minister may administer the Plan as if this
Schedule and the regulations under it were amended so to comply.
1985 cM‑12.5 s3;AR
18/92 s7
Report to the
Legislative Assembly
4(1) The Minister shall prepare and lay
before the Legislative Assembly a report on the operation of the Plan with
respect to each fiscal year.
(2) The
report must include a statement of the most recent estimate by the Minister of
the actuarial liabilities of the Plan.
(3) The Minister shall conduct an estimate of the
actuarial liabilities of the Plan at least once every 3 years.
1985 cM‑12.5 s4;AR
18/92 s8
Division 2
The Members of the Legislative Assembly Pension Plan Board
Establishment,
composition, term of office, etc.
5(1) There is hereby established a board
known as the Members of the Legislative Assembly Pension Plan Board.
(2) The
Board shall consist of not fewer than 5 persons appointed members of the Board
by the Lieutenant Governor in Council.
(3) A
member of the Board holds office for the term fixed in relation to the member
by the Lieutenant Governor in Council.
(4) The
Minister may prescribe the remuneration and expenses to be paid to members of
the Board.
(5) The Board may make rules respecting the calling
of and the conduct of business at its meetings.
1985 cM‑12.5 s5
Chair and vice‑chair
6(1) The Lieutenant Governor in Council
shall designate one of the members of the Board to be the chair and another
member to be the vice‑chair of the Board.
(2) The vice‑chair shall act as chair when
the office of chair is vacant or when the chair is absent or unable to act.
1985 cM‑12.5 s6
Support services
7 The Minister shall provide any supplies,
services and accommodation that the Minister considers necessary to enable the
Board to fulfil its objects.
1985 cM‑12.5 s7
Objects of the Board
8 The objects of the Board are
(a) to
conduct the hearing of appeals under Part 6;
(b) to
provide advice to the Minister under section 9;
(c) where
appropriate, to extend time limits and treat benefit choices as revoked under
section 10;
(d) to
exercise and perform any other powers and duties assigned to it by this Act and
the regulations;
(e) to perform any other duties relating to the
Plan that are assigned to it by the Minister.
1985 cM‑12.5 s8
Advisory functions of
the Board
9 The Board may advise the Minister respecting any
matters relating to the Plan, including
(a) the
adequacy of contributions to meet benefits,
(b) adjustments
to pensions under section 25(1),
(c) rates
of interest for the purposes of the Plan,
(d) benefits,
(e) recognition
of prior service,
(f) eligibility
and participation in the Plan, and
(g) the actuarial tables prescribed or to be
prescribed by the Minister.
1985 cM‑12.5 s9;AR
18/92 s9
Board’s power to extend time limits, etc.
10(1) Where
(a) a
person fails to meet a time limit under the Plan,
(b) the
failure will or could result in a person’s obtaining different benefits than
those the person would have obtained had the time limit been met, and
(c) the
Board is satisfied that the failure results from circumstances that import no
material fault on the part of that person,
the Board may, on
application to it, extend the time limit.
(2) Where
(a) the
circumstances set out in subsection (1)(a), (b) and (c) apply,
(b) the
benefit has been received or has commenced to be paid, and
(c) the
Board is satisfied that a choice, including a deemed choice, that would
otherwise be irrevocable under section 37(2) could materially prejudice the
best interests of the recipient or the recipient’s dependants,
the Board may, on
application to it, treat that choice as revoked, extend the time limit for
making the choice and order any consequential adjustments in the benefits.
(3) Where
(a) a
benefit choice has been made, and
(b) the
Board is satisfied that
(i) the choice communicated to the Minister was not that which the
person making the choice actually intended, and
(ii) the application mentioned in this section does not result from a
change in a person’s circumstances affecting the choice,
the Board may, on application made to it within 3 months
from the date when the benefit was received or commenced to be paid, treat the
choice as revoked, substitute for it the choice that, in the Board’s opinion,
the person originally intended to make and order any consequential adjustments
in the benefits.
1985 cM‑12.5 s10
Part 2
Participation
Closure on active
participation
11 There is no active
participation in the Plan.
1985 cM‑12.5
s11;AR 18/92 s10;1993 c5 s5
Part 3
Contributions
Disposition of
contributions
12 All prior service contributions shall be made
and remitted to the Minister of Finance for disposition under the Pension Fund Act.
RSA 2000 cM‑12
Sched. 1 s12;2006 c23 s50
Closure on further
contributions
13 No further contributions may
be made except those referred to in section 15(2).
1985 cM‑12.5
s13;AR 18/92 s11;1992 c27 s4;1993 c5 s7
Forfeiture of Government
contributions, to Pension Fund
14 Contributions made under
section 14 of the Members of the Legislative Assembly Pension Plan Act,
SA 1985 cM-12.5, as it read on June 14, 1993, relative to the contributions of
the officers and former officers to whom contributions are repaid under section
28, with interest that might otherwise be payable on those contributions, are
forfeited to the Pension Fund.
1993 c5 s7
Part 4
Pensionable Service
Computation of
pensionable service
15(1) Subject to this section, in
computing the length of pensionable service that a person accumulated under the
Plan relating to a particular office, the following periods of service after
1991, not exceeding 20 years’ service in aggregate, including service before
1992, are the periods to be taken into account:
(a) service
in respect of which current service contributions were made respecting that
office;
(b) where
the contributions required by subsection (2) were made and the terms and
conditions prescribed in relation to the service in question were satisfied,
(i) prior service in that office,
(ii) service in that office that would be pensionable service but for
subsection (9), and
(iii) other service, in the case of the office of member.
(2) Contributions
for service described in subsection (1)(b) must be made in the amount and on
the terms and conditions prescribed in relation to the service in question.
(3) Notwithstanding
anything in this Schedule, contributions may be made under subsection (2) only
if
(a) the
person held office as a member before plan closure for a period, or for 2 or
more periods aggregating, in excess of 5 years, and
(b) the
person who was entitled to have the service taken into account as pensionable
service made an application before plan closure pursuant to the regulations
made with reference to that subsection,
and, if that person
did so, those contributions continue to be payable in accordance with the
arrangements made with the Minister and with those regulations.
(4) Subsection
(3) is deemed to have come into force on March 20, 1989.
(5) Where
a person purchased service pursuant to the regulations made with reference to
subsection (2) after March 19, 1989 and does not qualify under this section to
purchase that service as a result only of the retroactive application of
subsection (3), the purchase of that service is hereby cancelled for all
purposes under the Plan, including vesting and eligibility for pensions.
(6) If
any former officer referred to in subsection (1) has received a pension or
other benefit, that person shall repay the whole of that benefit to the
Minister of Finance, with interest.
(7) The
estates, pension partners and beneficiaries of a deceased person are exempt
from the application of subsections (5) and (6).
(8) Except
as prescribed, service that is recognized as pensionable under any other
pension plan under which a person is or will be entitled to receive or is
receiving pension benefits may not be taken into account as pensionable
service.
(9) Service
in respect of which contributions made have been returned may not be taken into
account.
(10) For
the purposes of subsection (1), the regulations may treat only part of the
service referred to in that subsection as counting toward a person’s
pensionable service.
(11) A person may not be credited with more than one
year’s pensionable service in an office in respect of service performed in that
office in a calendar year, regardless of the nature and extent of the service
so performed.
RSA 2000 cM‑12
Sched. 1 s15;2002 cA‑4.5 s55;
2006 c23 s50
Part 5
Benefits
Definitions
16 In this Part,
(a) “normal
pension” means a pension in the actuarially unreduced amount specified in
section 18(1)(a) or (b), as the case may be, and in the form specified in
section 18(4);
(b) “officer
contributions” means
(i) current service contributions,
(ii) any contributions for prior service made by an officer, and
(iii) any contributions made under section 15(2) for service described
in section 15(1)(b)(ii) that are recognized by the Minister as officer
contributions,
being contributions that
relate to service occurring after 1991, regardless of when they were made;
(c) “pensionable
salary”,
(i) in the case of a former officer who has at least 3 consecutive
years, whether before, on or after January 1, 1992, of
(A) pensionable service in an office, and
(B) any further service in the office that would
be pensionable service but only for its exceeding the 20‑year aggregate
limit referred to in section 15(1),
means the average
of the former officer’s annual salaries for the office in the 3 such
consecutive years over which the average of the former officer’s salaries was
the highest, and
(ii) in the case of a former officer who does
not, means the former officer’s average annual salary for service in the office
over the period served.
1985 cM‑12.5
s16;AR 18/92 s13;1993 c5 s9
Pensionable service
references re vesting
17 In any provision of this Part predicating
entitlement to a benefit on whether or not a minimum number of years’
pensionable service has been accumulated, the reference to pensionable service
includes pensionable service accruing before, on and after January 1, 1992.
AR 18/92 s14
Division 1
Pension Benefits on Termination
Pension on ceasing to
be a member
18(1) Subject to this section, a former
officer who no longer holds any office of any description and who accumulated
at least 5 years’ pensionable service in or in respect of the office of member
is entitled to receive a pension in an annual amount equal to
(a) 2%
of the former officer’s pensionable salary for the office of member multiplied
by the number of years of the former officer’s pensionable service in or in
respect of that office, and
(b) if
the former officer held an office other than that of member and accumulated at
least one year’s pensionable service in that other office, 2% of the former
officer’s pensionable salary for that other office multiplied by the number of
years of the former officer’s pensionable service in that office.
(2) If,
at the commencement of a pension payable under subsection (1),
(a) the
former officer has not attained the age of 60 years, and
(b) the
aggregate of the former officer’s age and accrued pensionable service in the
office to date does not equal at least 80 years,
the pension must be
reduced by 3/12 of 1% for each complete month in the period between pension
commencement and the earlier of the date on which the former officer will
attain the age of 60 years and that on which the aggregate of the former
officer’s age and the former officer’s pensionable service in the office up to
pension commencement will equal 80 years.
(3) A
person is not entitled to a pension under subsection (1) during any period in
respect of which the person receives benefits under the disability plan.
(4) A
pension under this section is payable for the life of the pensioner.
(5) Where a former officer receiving a pension in
the form specified in subsection (4) dies leaving a surviving pension partner
to whom the former officer was married or with whom the former officer lived
for at least 5 years before the former officer’s death, the pension is payable
to that pension partner for life in an amount equal to 2/3 of the pension that
was payable to the former officer.
RSA 2000 cM‑12
Sched. 1 s18;2002 cA‑4.5 s55
Alternative forms of
pension
19(1) A person is entitled, as an
alternative to taking a pension in the form specified in section 18(4), to
select a form of pension from one of the following:
(a) a
guaranteed term pension, payable for the term selected by the person of 5, 10
or 15 years or the life of the pensioner, whichever is the longer;
(b) a
joint life pension, payable during the joint lives of the pensioner and a
nominee designated by the person and which, after the death of either,
continues to be payable
(i) in the same amount as the amount payable before the death,
(ii) in the amount of 2/3 of it, or
(iii) in the amount of 1/2 of it,
to the survivor for the
survivor’s life.
(2) As
a further alternative, the Minister may, on the application of the person
entitled, allow that person to select a pension in a form not described in
subsection (1) but that the Minister considers is best suited to the person’s
circumstances.
(3) Where
an alternative form of pension is selected under subsection (1) or (2), the
pension shall be in an amount that is actuarially equivalent to the pension to
which it is an alternative.
(4) The term under a guaranteed term pension under
the Plan may not end later than the day before the pensioner’s 86th birthday.
1985 cM‑12.5
s18;AR 18/92 s18
Co‑ordination of
certain pensions with C.P.P. and O.A.S.
20 Notwithstanding anything in the Plan, in the
case of pensions commencing before the age of 65 years, the Minister may
prescribe bases for co‑ordinating pensions with the estimated Canada
Pension Plan retirement pension and Old Age Security benefit on an actuarial
equivalency basis.
1985 cM‑12.5 s19
Pension after reaching
71
21 Notwithstanding anything in
this Schedule, a pension may not commence later than the end of the year in
which the person entitled attains the age of 71 years, and the pension in that
case is to be a normal pension.
AR 18/92 s17;1993 c5 s11
Postponement of pension
22(1) A person who is to receive a pension
under section 18 may postpone commencement of the pension to any date up to the
end of the year in which the person attains the age of 71 years.
(2) When a pension that was postponed becomes
payable, it must be in the form of a normal pension and in an amount that is
actuarially equivalent to the normal pension or the pension in the form of a
normal pension that would have been payable had the postponement not been made.
1985 cM‑12.5
s20;AR 18/92 s18;1993 c5 s12
Spousal protection
23(1) In this section,
(a) “pensioner”
includes a prospective pensioner;
(b) “pension
partner” means the person, if any, who is or was the pension partner of a
pensioner at the time
(i) when the pensioner makes the pensioner’s choice as to the form of
pension pursuant to a request by the Minister under section 24, or
(ii) if the pensioner does not make that choice, when the pensioner is
deemed under that section to have chosen the pension mentioned in that section.
(2) Notwithstanding
anything in this Schedule except subsection (3) and section 18(5), a person who
is to receive a pension and who has a pension partner is deemed for the
purposes of the Plan to have chosen a normal pension, if the person was married
to or lived with that pension partner for at least 5 years before the
commencement of the pension.
(3) Subsection
(2) does not apply where there is filed with the Minister, before the pension
commences to be paid,
(a) a
statutory declaration in the form prescribed by the Minister by the pension
partner that
(i) contains a statement indicating that the pension partner is aware
of the pension partner’s rights under this section and waiving those rights,
and
(ii) is signed by the pension partner in the presence of the person
before whom the declaration is administered and outside the immediate presence
of the pensioner, or
(b) a matrimonial property order.
RSA 2000 cM‑12
Sched. 1 s23;2002 cA‑4.5 s55
Failure to select pension
24 Where a person who is entitled to a choice of
pensions is requested in writing by the Minister to make the choice and the
person fails to do so within 3 months after the request is sent, the person is
deemed for the purposes of the Plan to have chosen a pension in the form of a
normal pension.
1985 cM‑12.5 s22
Benefit adjustments
25(1) Notwithstanding anything in this
Schedule, the Lieutenant Governor in Council may by regulation, for the purpose
of maintaining approximate parity with the cost of living, make adjustments in
the amounts payable as pensions.
(2) No
adjustment under subsection (1) may reduce a person’s pension to an amount
below that to which the Plan, apart from that subsection, entitles the person.
(3) Where
a person held office before plan closure and continues to hold office
afterwards, the pension held in abeyance as a result of the person continuing
to hold office attracts adjustments under subsection (1) during the period in
which it is held in abeyance.
(4) Regulations under this section must comply with
the tax rules.
1985 cM‑12.5
s23;AR 18/92 s20;1993 c5 s13
Division 2
Death Benefits
Benefit on death before
commencement of pension
26 Where a person, other than a pensioner, who has
officer contributions in the Plan that have not been returned to the person
dies, an amount equal to the unreturned officer contributions, with interest,
shall be
(a) paid
to the person’s surviving pension partner, or
(b) if the person has no pension partner
surviving the person, paid to the person entitled to receive any benefit on the
person’s death.
RSA 2000 cM‑12
Sched. 1 s26;2002 cA‑4.5 s55
Alternative death
benefit for pension partner
27(1) Where a deceased had a surviving
pension partner entitled to payment under section 26 and had accumulated
(a) in
the case of the office of member, at least 5 years’ pensionable service in or
in respect of the office, or
(b) in
the case of another office,
(i) at least 5 years’ pensionable service in or in respect of the
office of member, and
(ii) at least one year’s pensionable service in that other office,
the surviving pension
partner may elect to be paid, instead of the payment under section 26 and
subject to any maximum limit imposed by the tax rules, the pension provided for
in subsection (2).
(2) The
pension referred to in subsection (1) is
(a) the
pension that would have been payable if the deceased, immediately before dying,
(i) had ceased to hold the office in question,
(ii) were 60 years of age, and
(iii) had been entitled to exercise and had exercised the option
described in section 19(1)(b)(i) with the deceased’s pension partner as the
designated nominee, or
(b) subject to section 19(4), a pension, payable
for the term selected by the pension partner of 5, 10 or 15 years or the life
of the pension partner, whichever is the longer, that is actuarially equivalent
to the pension provided for under clause (a).
RSA 2000 cM‑12
Sched. 1 s27;2002 cA‑4.5 s55
Division 3
Return of Contributions on Plan Closure
Position of persons not
vested at plan closure
28 Where an officer or former
officer does not have enough pensionable service in or in respect of an office
at plan closure to be entitled to the present or future receipt of a pension in
respect of that office, the Minister of Finance shall repay the officer
contributions made in respect of that office that have not previously been
returned, with interest, or pay them into a registered retirement savings
vehicle.
RSA 2000 cM‑12
Sched. 1 s28;2006 c23 s50
Division 4
Miscellaneous
Suspension of pension
29(1) If a former officer is in receipt of
a pension and recommences the holding of an office, payment of that pension is
suspended.
(2) There is to be no suspension of a pension
beyond the end of the year in which the pensioner attains the age of 71 years.
1993 c5 s16
Tax rule limitations on
benefits
30 Notwithstanding anything in this Schedule but
without affecting any particular provision of this Schedule or the regulations
under it further limiting benefits, benefits are limited to the benefits or the
maximum benefits allowed by the tax rules.
AR 18/92 s22
Beneficiaries
31(1) Any person on whose death a benefit
is payable is a participant for the purposes of section 47 of the Trustee Act.
(2) Where
a person designates a person to receive a benefit payable on the designating
person’s death, whether beneficially or in a representative capacity, or
revokes a designation so made, the designation or revocation may be filed with
the Minister.
(3) Where
a person designates the person’s estate as being entitled to receive a benefit
payable on the person’s death, or makes a designation using words indicative of
the person’s estate or of the representative capacity of the person’s personal
representative, the person is deemed to have designated the personal
representative of the person’s estate in the personal representative’s
representative capacity.
(4) Where
(a) at
the date of the death of a person on whose death a benefit is payable, there is
no valid designation by the person filed with the Minister, or
(b) after
the person’s death, but before any payment is made under subsection (5), there
is filed with the Minister a valid revocation by the person of a designation
filed with the Minister
and no valid
designation is filed with the Minister before any such payment is made, the
person entitled to receive any benefit payable on the death is the deceased’s
pension partner, if the deceased is survived by a pension partner, or the
personal representative of the deceased’s estate, if there is no surviving
pension partner.
(5) When
a benefit is paid to a surviving pension partner or the personal representative
of an estate by virtue of the operation of subsection (4), the payment is
validly made as against the Government notwithstanding that a designation is
filed under the Plan after the payment is made, and the person who would have
been entitled under the designation has no right to any benefit as a result of
the designation.
(6) Where
a benefit is paid by virtue of the operation of subsection (4), the Board may
not exercise its powers under section 10 in relation to a designation that was
not filed before the payment.
(7) A
benefit paid on the death of any person otherwise than to the personal
representative of a deceased’s estate is not part of the estate of the deceased
and is not subject to the claims of the deceased’s creditors.
(8) The right of any person under section 47 of the
Trustee Act or this section to a
benefit is subject to any rights given by Division 1 or 2 to any other person.
RSA 2000 cM‑12
Sched. 1 s31;2002 cA‑4.5 s55
Matrimonial property
orders
32 Subject to section 39, the right of any person
to receive a benefit is subject to the rights of a pension partner or former
pension partner of the person arising under a matrimonial property order.
RSA 2000 cM‑12
Sched. 1 s32;2002 cA‑4.5 s55
Part 6
Appeals
Appeal to the Board
33(1) A party aggrieved by a decision of
the Minister under or in relation to Parts 2 to 5 or the prescribed provisions
of the regulations, other than a decision that could be the subject‑matter
of an application under section 10, may appeal against that decision to the
Board.
(2) A
party wishing to appeal to the Board under this section must serve the chair of
the Board with a notice of appeal in the form prescribed by the Minister within
30 days after being notified in writing of the decision appealed against or
within any longer period that the Board, on application, allows.
(3) The
notice of appeal must specify the decision appealed against and the grounds of
appeal.
(4) The
Board may identify persons who may be interested in the appeal and may give
directions as to the persons to be served with the notice of appeal, whether or
not they are parties.
(5) For
the purposes of conducting an appeal under this section, the Board
(a) has
all of the duties, powers, privileges and immunities given to a commissioner
appointed under the Public Inquiries Act
by sections 3, 4, 7 and 9 of that Act, and
(b) is
deemed to be a person for the purposes of section 1(a) of the Administrative Procedures Act.
(6) The
Board may confirm, vacate or vary the decision appealed against.
(7) The Board shall serve the appellant and persons
who received a notice of appeal with a copy of its decision, including the
reasons for the decision.
1985 cM‑12.5 s29
Appeal to the Court of
Queen’s Bench
34(1) A party aggrieved by a decision of
the Board under section 33 may, within 30 days after the date of service of the
Board’s decision on the party or any longer period that the Court allows,
appeal to the Court of Queen’s Bench on a question of law or jurisdiction.
(2) The
procedure in an appeal to the Court of Queen’s Bench is to be the same as that
provided in the Alberta Rules of Court
for applications by originating notice.
(3) The Court of Queen’s Bench, on hearing the
appeal, may confirm, vacate or vary the decision of the Board or make any order
it considers just.
1985 cM‑12.5 s30
Part 7
Miscellaneous
Advance against pension
35(1) Where there is a delay in processing
a pension beyond 30 days from the effective date of the commencement of the
pension, the Minister of Finance may advance money to the pensioner against the
pension.
(2) An advance under subsection (1) does not
constitute the commencement of pension payments for the purposes of this
Schedule.
RSA 2000 cM‑12
Sched. 1 s35;2006 c23 s50
Actuarial tables
36 The actuarial tables to be used for the purposes
of the Plan or for particular provisions of the Plan are those prescribed by
the Minister.
1985 cM‑12.5 s32
Exercise of benefit
choice
37(1) A person wishing to exercise a
choice in relation to a benefit must do so by giving written notice to the
Minister indicating the choice.
(2) Subject to section 10(2) and (3), a choice
made, including a choice deemed to be made, in relation to a benefit is
irrevocable when, and is not irrevocable until, the benefit is received or
commences to be paid.
1985 cM‑12.5 s34
Payment of benefits
38 The payment of all benefits is guaranteed by the
Government.
1985 cM‑12.5 s35
Liability of benefits to
legal process
39 A person’s interest in a benefit is not subject
to garnishee proceedings, attachment, seizure or any legal process, except
pursuant to section 43 or in respect of a failure to account for public money
within the meaning of the Financial
Administration Act.
1985 cM‑12.5 s36
Prohibition against
assignment, etc.
40(1) A person may not assign, charge,
anticipate, give as security or surrender the person’s interest in a benefit or
any of the person’s rights under the Plan.
(2) Subsection (1) does not prohibit a reduction in
benefits to ensure compliance with the tax rules.
1985 cM‑12.5
s37;AR 18/92 s24
Overpayments and
deficiencies
41 Any overpayment of benefit paid or underpayment
of contribution payable is recoverable by the Minister of Finance, with
interest, as a debt due to the Government.
RSA 2000 cM‑12
Sched. 1 s41;2006 c23 s50
Return of money
42(1) If the Minister finds that a person
paid a contribution that was not, or was in excess of what was, payable, the
Minister shall repay the contribution or the excess, with interest.
(2) The Minister shall return any contribution to
the person who made it where returning it is necessary to ensure compliance
with the tax rules.
1985 cM‑12.5
s39;AR 18/92 s25
Retention for default
43 The Minister of Finance may withhold from any
benefit payable a sum sufficient to meet any amount by which the person
entitled to the benefit is indebted to the Government under the Plan and shall
apply the money withheld in satisfaction of the debt.
RSA 2000 cM‑12
Sched. 1 s43;2006 c23 s50
Continuation of existing
pensions and pension rights
44(1) Subject to subsection (3), a person
who was in receipt of a pension immediately before, or who had a pension
commencing not later than, plan closure continues to be or is entitled to
receive that pension afterwards.
(2) Subject
to subsection (3), a person who before plan closure had postponed a pension
under section 22 and, as at plan closure, had not yet commenced to receive that
pension continues to be entitled to receive the same pension, with the same
rights in himself or herself and in other persons flowing through him or her,
that would have applied had the Members
of the Legislative Assembly Pension Plan Amendment Act, 1993, SA 1993 c5,
not been enacted.
(3) Nothing in subsection (1) or (2) entitles a
person who holds any office to receive any pension, and rights under those
subsections are subject to other provisions of this Schedule.
1993 c5 s18
Lieutenant Governor in
Council regulations
45 The Lieutenant Governor in Council may make
regulations
(a) respecting
the manner in which benefits are payable, including the commutation of
pensions;
(b) respecting
the allowing of interest, except for overdue benefit payments;
(c) respecting
the charging of interest, except for overdue contributions;
(d) respecting
rates of interest;
(e) respecting
the suspension of pensions of pensioners who become engaged to work for an
employer within the meaning of the Management Employees Pension Plan, the Public
Service Pension Plan or any pension plan under any prescribed enactment and the
treatment of those persons for the purposes of the Plan;
(f) respecting
the suspension of pensions where relevant evidence required by or under
regulations under section 46(f) or (g) is not submitted;
(g) prescribing
the death benefit payable where a person who is entitled to a pension, or who
would be so entitled but for its postponement, dies before making a choice as
to the form of pension to be taken;
(h) prescribing any matter or thing that by this
Schedule may or is to be prescribed by the Lieutenant Governor in Council.
1985 cM‑12.5
s42;AR 18/92 s27;1993 c5 s19;
1993 cP‑30.7 s10
Ministerial regulations
46 The Minister may make regulations
(a) respecting
the allowing of interest when benefit payments are overdue;
(b) respecting
the calculation of benefits;
(c) respecting
the times that constitute the effective dates for the commencement of pensions;
(d) respecting
the times when guaranteed terms of years are to be treated as commencing or
continuing;
(e) respecting
the submission of evidence of age, marital status, the existence or identity of
a pension partner, the fact of a person’s being alive or any other fact
relevant to determining eligibility for a benefit or the continuation of a
pension or any other matter for which evidence is required;
(f) respecting
the type of evidence required for the purposes of clause (e);
(g) prescribing any matter or thing that by this
Schedule may or is to be prescribed by the Minister.
RSA 2000 cM‑12
Sched. 1 s46;2002 cA‑4.5 s55
Application of
regulations
47(1) Regulations under this Schedule may
be made to apply generally or with respect to particular components of the
Plan.
(2) A regulation under or by reference to section
25(1) is, if so provided in the regulation, effective from a date prior to that
on which it would otherwise have been effective.
1985 cM‑12.5
s44;AR 18/92 s27;1993 c5 s21
Transitional
48 Notwithstanding anything in
section 18 or 44, the pension based on service as a member of a person who
ceases to hold office as a member on, but who continues to hold another office
after, the day before plan closure, is payable, but is suspended until the
person ceases to hold any office whatever.
1993 c5 s22
Schedule 2
Members of the
Legislative Assembly
(Supplementary) Pension Plan
and Related Provisions
Interpretation
1(1) In this Schedule,
(a) “Board”
means the Members of the Legislative Assembly Pension Plan Board established by
the principal plan;
(b) “contributions”
means contributions under the Plan, and includes contributions under the former
Act that are of a nature corresponding to those in question;
(c) “Plan”
means the pension plan established by section 2(1) as the Members of the
Legislative Assembly (Supplementary) Pension Plan;
(d) “principal
plan” means Schedule 1, containing the Members of the Legislative Assembly
(Registered) Pension Plan and related provisions;
(e) “salary”
means the following amounts, but only insofar as they were earned before plan
closure:
(i) in respect of the office of member, the amounts payable under
sections 33, 36(1)(a) and 37(3)(a) of the Legislative
Assembly Act;
(ii) in respect of the office of Member of Executive Council, the
amounts payable under section 43(1)(a) of that Act;
(iii) in respect of the office of Speaker, Deputy Speaker or Deputy
Chair, the amounts payable under section 40(1) of that Act;
(iv) in respect of the office of Leader of the Opposition, the amounts
payable under section 41(1) of that Act;
(v) in respect of any other office of leader of a recognized
opposition party, the amounts payable under section 42(2) of that Act.
(2) The
definitions of “actuarial equivalent”, “actuary”, “benefit”, “current service contributions”, “Deputy
Chair”, “Deputy Speaker”, “disability plan”, “former Act”, “Leader of the
Opposition”, “matrimonial property order”, “member”, “Minister”, “office”,
“officer”, “pension”, “pension commencement”, “pensionable service”, “plan
closure”, “prescribed”, “prior service”, “service”, “pension partner” and “tax
rules” contained in section 1(1) of the
principal plan apply in this Schedule, with the references in those definitions
to the principal plan or to a particular provision of the principal plan being
taken to be references to the Plan under this Schedule or to the corresponding
provision of the Plan.
(3) Section 1(2) and (3) of the principal plan
apply with respect to the Plan.
RSA 2000 cM‑12
Sched. 2 s1;2002 cA‑4.5 s55
The Plan
2(1) The Members of the Legislative Assembly
(Supplementary) Pension Plan is hereby established.
(2) The
Plan is supplementary to the principal plan.
(3) To the extent that the Plan relates to service
and except to the extent expressly stated otherwise, the Plan relates to
service before, on and after January 1, 1992.
AR 18/92 s28
Part 1
Administration
Division 1
the Minister
Administration of the
Plan
3 The Minister shall administer the Plan.
AR 18/92 s28
Report to the
Legislative Assembly
4 Section 4 of the principal plan applies with respect
to the Plan.
AR 18/92 s28
Division 2
The Board in Relation to the Plan
Board
5 Section 5 of the principal plan applies with
respect to the Plan, so far as applicable.
AR 18/92 s28
Chair
6 Section 6 of the principal plan applies with
respect to the Plan, so far as applicable.
AR 18/92 s28
Support services
7 Section 7 of the principal plan applies with
respect to the objects under the Plan.
AR 18/92 s28
Objects of the Board
8 Section 8 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Advisory functions of
the Board
9 Section 9 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Board’s power to extend time limits, etc.
10 Section 10 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Part 2
Participation
Closure on active
participation
11 Section 11 of the principal
plan applies with respect to the Plan.
AR 18/92 s28;1993 c5 s25
Part 3
Contributions
Disposition of
contributions
12 Section 12 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Closure on further
contributions
13 Section 13 of the principal
plan applies with respect to the Plan.
AR 18/92 s28;1992 c27
s4(3);1993 c5 s26
Forfeiture of Government
contributions, to Pension Fund
14 Contributions, relative to the
contributions of the officers and former officers to whom contributions are
repaid under section 27,
(a) made by the Government under section 14 of
the members of the Legislative Assembly Pension Plan Act, SA 1985
cM-12.5, as it read on June 14, 1993, and
(b) made
by the Legislative Assembly and the Government under sections 14.1 and 14.2
respectively of the Members of the Legislative Assembly Pension Plan Act,
SA 1985 cM-12.5, as they read on June 14, 1993,
with interest that might otherwise be payable on those
contributions, are forfeited to the Pension Fund.
1993 c5 s28
Part 4
Pensionable Service
Computation of
pensionable service
15(1) Subject to this section, in
computing the length of pensionable service that a person accumulated under the
Plan relating to a particular office, the following periods of service, not
exceeding 20 years in aggregate, are the periods to be taken into account:
(a) service
in respect of which current service contributions were made respecting that
office;
(b) where
the contributions required by subsection (2) were made and the terms and
conditions prescribed in relation to the service in question were satisfied,
(i) prior service in that office,
(ii) service in that office that would be pensionable service but for
subsection (5), and
(iii) other service, in the case of the office of member.
(2) Contributions
for service described in subsection (1)(b) must be made in the amount and on
the terms and conditions prescribed in relation to the service in question.
(3) Subsections
(3), (4), (5), (6) and (7) of section 15 of the principal plan apply with
respect to the Plan.
(4) Except
as prescribed, service that is recognized as pensionable under any other
pension plan under which a person is or will be entitled to receive or is
receiving pension benefits may not be taken into account as pensionable
service.
(5) Service
in respect of which contributions made have been returned may not be taken into
account.
(6) For
the purposes of subsection (1), the regulations may treat only part of the
service referred to in that subsection as counting toward a person’s
pensionable service.
(7) A person may not be credited with more than one
year’s pensionable service in an office in respect of service performed in that
office in a calendar year, regardless of the nature and extent of the service
so performed.
AR 18/92 s28;1993 c5 s30
Part 5
Benefits
Definitions
16 In this Part,
(a) “normal
pension” means a pension in the actuarially unreduced amount specified in
section 17(1)(a) or (3)(a), as the case may be, and in the form specified in
section 17(8);
(b) “officer
contributions” means
(i) current service contributions,
(ii) additional contributions paid under section 13.1 of the Members
of the Legislative Assembly Pension Plan Act, SA 1985 cM-12.5, as it read
on June 14, 1993,
(iii) any contributions for prior service made by an officer, and
(iv) any contributions made under section 15(2) for service described
in section 15(1)(b)(ii) that are recognized by the Minister as officer
contributions;
(c) “pensionable
salary”,
(i) in the case of a former officer who has at least 3 consecutive
years of
(A) pensionable service in an office, and
(B) any further service in the office that would
be pensionable service but only for its exceeding the 20‑year aggregate
limit referred to in section 15(1),
means the average
of the former officer’s annual salaries for the office in the 3 such
consecutive years over which the average of the former officer’s salaries was
the highest, and
(ii) in the case of a former officer who does
not, means the former officer’s average annual salary for service in the office
over the period served.
AR 18/92 s28;1993 c5 s31
Division 1
Pension Benefits on Termination
Pension on ceasing to be
an officer
17(1) Subject to this section, a former
officer who no longer holds any office of any description and who accumulated
at least 5 years’ pensionable service in or in respect of the office of member
is entitled to receive
(a) where
the former officer’s age at pension commencement and the length of the former
officer’s pensionable service in or in respect of the office of member together
amount to not less than 55 years, a pension in an annual amount equal to
(i) 4% of the former officer’s pensionable salary for that office
multiplied by the number of years of that pensionable service that occurred
before March 20, 1989, and
(ii) 3% of the former officer’s pensionable salary for that office
multiplied by the number of years of that pensionable service occurring after
March 19, 1989,
or
(b) where
the former officer’s age at pension commencement and the length of the former
officer’s pensionable service in or in respect of the office of member together
amount to less than 55 years, the normal pension under clause (a)(i) and (ii)
combined, but reduced in amount by 3/12 of 1% for each complete month by which
the sum of the former officer’s age at pension commencement and the length of
that pensionable service falls short of 55 years.
(2) Subject
to this section, a former officer who
(a) no
longer holds any office of any description, and
(b) accumulated
at least
(i) 5 years’ pensionable service in or in respect of the office of
member, and
(ii) one year’s pensionable service in an office other than that of
member,
is entitled to receive
a pension under subsection (3) in respect of the other office referred to in
clause (b)(ii).
(3) The
pension referred to in subsection (2) is
(a) where
the former officer’s age at pension commencement and the length of the former
officer’s pensionable service in the other office together amount to not less
than 55 years, a pension in an annual amount equal to
(i) 4% of the former officer’s pensionable salary for that other
office multiplied by the number of years of that pensionable service that
occurred before March 20, 1989, and
(ii) 3% of the former officer’s pensionable salary for that other
office multiplied by the number of years of that pensionable service occurring
after March 19, 1989,
or
(b) where
the former officer’s age at pension commencement and the length of the former
officer’s pensionable service in the other office together amount to less than
55 years, the normal pension under clause (a)(i) and (ii) combined, but reduced
in amount by 3/12 of 1% for each complete month by which the sum of the former
officer’s age at pension commencement and the length of that pensionable
service falls short of 55 years.
(4) A
person is not entitled to a pension under subsection (1) or (2) during any
period in respect of which the person receives benefits under the disability
plan.
(5) Where
it transpires that the application of subsections (1) or (2) and (3) results in
an overpayment having been made in a pension that commenced or another benefit
paid between March 20, 1989 and plan closure, the person is liable to repay to
the Plan a sum equal to the amount of the overpayment.
(6) The
overpayment amount is to be repaid, whether as a lump sum, by deduction from
future pension payments or otherwise, in accordance with arrangements agreed on
by the Minister and the person liable.
(7) The
estates, pension partner and beneficiaries of a deceased person are exempt from
the application of subsections (5) and (6).
(8) A
pension described in subsection (1)(a) or (3)(a) is payable for the life of the
pensioner.
(9) Where a former officer receiving a pension in
the form specified in subsection (8) dies leaving a surviving pension partner
to whom the former officer was married or with whom the former officer lived
for at least 5 years before the former officer’s death, the pension is payable
to that pension partner for life in an amount equal to 3/4 of the pension that
was payable to the former officer.
RSA 2000 cM‑12
Sched. 2 s17;2002 cA‑4.5 s55
Alternative forms of
pension
18 Section 19 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Co‑ordination
19 Section 20 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Pension after reaching
71
20 Section 21 of the principal
plan applies with respect to the Plan.
1993 c5 s33
Postponement of pension
21 Section 22 of the principal
plan applies with respect to the Plan.
AR 18/92 s28;1993 c5 s34
Spousal protection
22 Section 23 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Failure to select
pension
23 Section 24 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Benefit adjustments
24(1) Section 25(1), (2) and (3) of the
principal plan apply with respect to pensions.
(2) Notwithstanding any other provision of this
Schedule, the amount of any benefit that a person is otherwise entitled to
receive under a provision of this Schedule under given circumstances shall be
reduced by an amount equal to the amount that the person is entitled to receive
under those circumstances under the corresponding provision of the principal
plan.
AR 18/92 s28;1993 c5 s35
Division 2
Death Benefits
Benefit on death before
commencement of pension
25 Section 26 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Additional payments for
pension partner or dependent minor
26(1) Where
(a) the
person entitled to payment under section 25 is
(i) the surviving pension partner of the deceased, or
(ii) a dependent minor child of the deceased,
and
(b) the
deceased
(i) died while in office or in a period during which the deceased was
entitled to receive or received benefits under the disability plan, or
(ii) had accumulated at least 5 years’ pensionable service in or in
respect of an office,
the pension partner or
the dependent minor child is also entitled to receive a further amount equal to
the current service contributions and any other prescribed officer
contributions not previously returned to the deceased, with interest.
(2) Where
the deceased had a surviving pension partner entitled to payment under section
25 and had accumulated
(a) in
the case of the office of member, at least 5 years’ pensionable service in or
in respect of the office, or
(b) in
the case of another office,
(i) at least 5 years’ pensionable service in or in respect of the
office of member, and
(ii) at least one year’s pensionable service in that other office,
the surviving pension
partner may elect to be paid, instead of the payments under subsection (1) and
section 25, the pension provided for in subsection (3).
(3) The
pension referred to in subsection (2) is
(a) the
pension that would have been payable if the deceased, immediately before dying,
(i) had ceased to hold the office in question,
(ii) had attained the age of 55 years less the length of the
deceased’s accrued pensionable service in the office if in fact the deceased
had not, and
(iii) had been entitled to exercise and had exercised the option
described in section 19(1)(b)(i) with the deceased’s pension partner as the
designated nominee, or
(b) subject to section 19(4) of the principal
plan, as incorporated by section 18, a pension, payable for the term selected
by the pension partner of 5, 10 or 15 years or the life of the pension partner,
whichever is the longer, that is the actuarial equivalent of the pension
provided for under clause (a).
RSA 2000 cM‑12
Sched. 2 s26;2002 cA‑4.5 s55
Division 3
Return of Contributions on Plan Closure
Termination
27 Section 28 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Division 4
Miscellaneous
Suspension of pension
28 Section 29 of the principal
plan applies with respect to the Plan.
1993 c5 s39
Beneficiaries
29 Section 31 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Matrimonial property orders
30 Section 32 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Part 6
Appeals
Appeal to the Board
31 Section 33 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Appeal to Court
32 Section 34 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Part 7
Miscellaneous
Advance against pension
33 Section 35 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Actuarial tables
34 Section 36 of the principal plan applies with respect
to the Plan.
AR 18/92 s28
Exercise of benefit
choice
35 Section 37 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Payment of benefits
36 Section 38 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Liability of benefits to
legal process
37 Section 39 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Prohibition against
assignment
38 A person may not assign the person’s interest in
a benefit.
AR 18/92 s28
Overpayments and
deficiencies
39 Section 41 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Return of money
40 Section 42(1) of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Retention for default
41 Section 43 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Rights and obligations
under former Act
42(1) No person is entitled to any benefit
or other right provided for by or under the former Act except insofar as the
benefit or right is provided for by or under this Schedule.
(2) Subsection
(1) does not affect the amount of any benefit, payment of which commenced
before November 1, 1985.
(3) A person who was in receipt of a pension
immediately before November 1, 1985 and who continued to receive it up to
December 31, 1991 continues, subject to this Schedule and the regulations
under it, to be entitled to receive that pension.
AR 18/92 s28
Continuation of existing
pensions and pension rights
43(1) Subsections (1) and (2) of section
44 of the principal plan apply with respect to the Plan.
(2) Nothing
in subsection (1) entitles a person
(a) who
holds any office to receive any pension, or
(b) to
have any part of a pension that is based on pensionable service after March 19,
1989 based on an accrual rate of 4%,
and rights under
subsection (1) are subject to other provisions of this Schedule.
(3) Notwithstanding subsection (2), that subsection
does not require any person to repay any part of a pension or other benefit
with respect to a deceased person.
1993 c5 s41
Lieutenant Governor in
Council regulations
44 The Lieutenant Governor in Council may make
regulations relative to the Plan in respect of the same matters as are provided
for in section 45 of the principal plan relative to that plan.
AR 18/92 s28
Ministerial regulations
45 The Minister may make regulations relative to
the Plan in respect of the same matters as are provided for in section 46 of
the principal plan relative to that plan.
AR 18/92 s28
Application of
regulations
46 Section 47 of the principal plan applies with
respect to the Plan.
AR 18/92 s28
Transitional
47(1) Benefits that relate to service that
is pensionable under section 15(1)(b) are limited to the maximum allowed by the
tax rules, whether the service is before, on or after January 1, 1992.
(2) Section 48 of the principal plan applies with
respect to the Plan.
AR 18/92 s28;1993 c5 s42
