Schedule
1
Provincial Judges and Masters in
Chambers (Registered) Pension Plan
Interpretation of
Schedule 1
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;
(b.1) “appointed”,
used in relation to a judge or supernumerary judge of the Provincial Court or a
part‑time judge, includes reappointed;
(c) “benefit”
means a retirement benefit, a death benefit or a benefit on termination before
pension eligibility, under Part 5;
(d) “capped
salary” means salary that is or was compensation within the meaning of the tax
rules, subject however to such limitation as is or was necessary to ensure that
the benefit accrual under the tax rules for the taxation year does not or did
not exceed the defined benefit limit fixed by the tax rules for that year;
(e) “contributions”
means contributions under the Plan;
(f) “former
Regulation” means the Provincial Judges
and Masters in Chambers Pension Plan Regulation (AR 265/88) (repealed);
(g) “judge”
means
(i) a judge of the Provincial Court appointed under the Provincial Court Act and includes a
Chief Judge, Deputy Chief Judge and an Assistant Chief Judge, or
(ii) a master,
but does not include a
supernumerary judge of the Provincial Court or a part‑time judge or part‑time
master;
(h) “judicial
service” means periods of judicial service as, or otherwise occupying the
position of, a judge;
(i) “latest
pension accrual date” means the last date as of which the tax rules allow a
participant to accrue pensionable service;
(j) “leave
without salary” means a period during which a participant is or was, with due
authorization, on leave from his or her regular duties as a judge and is receiving
no remuneration or remuneration that is less than his or her regular
remuneration, and includes any period recognized as leave without pay under the
former Regulation, but does not include a period during which he or she is or
was on LTDI;
(k) “master”
means a master in chambers appointed under the Court of Queen's Bench Act;
(l) “matrimonial property order” means a
matrimonial property order within the meaning of the Matrimonial
Property Act, or a similar
order enforceable in Alberta of a court outside Alberta, that affects the
payment or distribution of a person’s benefits;
(m) “maximum
benefit accrual date” means, in respect of a participant, the date on which the
70% benefit accrual percentage referred to in section 11(3)(a) is reached;
(n) “Minister”
means the member of the Executive Council responsible for the administration of
the Management Employees Pension Plan;
(o) “on
LTDI” means, in relation to a judge or former judge (other than a former judge
who is or was a part‑time judge), in receipt of money provided to a
participant under and within the meaning of the Long Term Disability Income
Continuance Plan established by Schedule 2 to the Provincial Court Judges and Masters in Chambers Compensation Regulation
(AR 176/98), and includes his or her being in receipt of benefits under the
Government’s Long Term Disability Income Continuance Plan for management
employees before the first‑mentioned Plan came into effect;
(p) “participant”
means a person who is a participant of the Plan by virtue of section 6;
(q) “participant
current service contributions” means a participant’s contributions under
section 11(1);
(q.1) “part‑time
judge” means a person appointed as such under section 9.24 of the Provincial
Court Act;
(r) “pension”
means a pension under the Plan, and “pensioner” means a person in receipt of
such a pension and includes a prospective pensioner;
(r.1) “pension
partner” means
(i) a person who, at the relevant time, was married to a participant
or former participant and
(A) was not judicially or otherwise separated
from him or her, or
(B) if so separated, was wholly or substantially
dependent on him or her,
(ii) if there is no person to whom subclause (i) applies, a person
who, as at and up to the relevant time, had lived with the participant or
former participant in a conjugal relationship
(A) for a continuous period of at least 3 years,
or
(B) of some permanence, if there is a child of
the relationship by birth or adoption,
and was, during
that period or that relationship, as the case may be, held out by the
participant or former participant in the community in which they lived as being
in that conjugal relationship, or
(iii) if there is no person to whom subclause (i) or (ii) applies, a
person who was married to but separated from the participant or former
participant and not wholly or substantially dependent on him or her at the
relevant time;
(s) “pension
commencement” means the time established by section 45 that constitutes the
effective date for the commencement of the relevant pension;
(t) “pensionable
service” means any period to be taken into account as pensionable service under
section 13;
(u) “plan
fund” means the pension fund continued by section 7(1);
(v) “registered”
means registered or accepted for registration under the Income Tax Act (Canada);
(w) “salary”
means,
(i) subject to subclause (ii), a judge’s annual salary under the Provincial Court Judges and Masters in
Chambers Compensation Regulation (AR 176/98) or any predecessor of that
Regulation, or both, as the case may be, or
(ii) in the case of a person who is or was on LTDI or on leave without
salary, the amount that would have been the annual salary under subclause (i)
had that person remained in active judicial service in the capacity in which he
or she served immediately before becoming disabled or going on leave without
salary, as the case may be,
but, in respect of any
period after a participant has reached the latest pension accrual date, means
$0;
(x) “service”
means any period that is judicial service or pensionable service or both;
(y) repealed
AR 97/2002 s4;
(z) “tax
rules” means those provisions of the Income
Tax Act (Canada) or of the regulations under it, or of both, that apply to
pension plans registered or to be registered under that Act and includes any
approval, certification or other permission or any direction or order from the
federal Minister of National Revenue the absence of which or failure to comply
with which may make the Plan’s registration liable to revocation under that
Act;
(aa) “termination”,
subject to subsection (1.1), means a person’s ceasing to be a participant under
any circumstances other than death;
(bb) “the
Plan” or “this Plan” means the pension plan continued by section 2(1) as the
Provincial Judges and Masters in Chambers (Registered) Pension Plan;
(cc) “vested”
means, in relation to a participant or former participant, having accumulated
at least 5 years’ pensionable service or terminating or having terminated on or
after reaching the latest pension accrual date;
(dd) “years
of pensionable service” means, in respect of a participant or former
participant, the number of complete years and any fraction of a remaining year
of pensionable service.
(1.1) To
avoid doubt, where a judge is appointed as a judge under section 9.23 of the
Act with immediate effect from the end of a previous term of appointment as a
judge (whether under section 9.23 or not) and without any break, then, for the
purposes of this Schedule, there is no termination.
The Plan
2(1) The pension plan provided for by and
under the former Regulation is continued, subject to this Schedule, as the
Provincial Judges and Masters in Chambers (Registered) Pension Plan.
(2) It
is the intent of this Schedule that the Plan be and remain a registered pension
plan under the Income Tax Act
(Canada).
Part 1
Administration
Administration of the
Plan
3(1) The Minister is the administrator of
the Plan.
(2) Notwithstanding
anything in the Plan except subsection (3), the Minister shall administer the
Plan in accordance with the tax rules.
(3) If
in any respect the Plan does not comply with the applicable tax rules, the
Minister may administer the Plan as if this Schedule were amended so to comply.
Fiscal year
4 The fiscal year of the Plan is
from April 1 in one year to March 31 in the next.
Report to the
Legislative Assembly
5(1) The Minister shall prepare and lay
before the Legislative Assembly a report on the operation of the Plan with
respect to each fiscal year.
(2) The
report must include the most recent actuarial valuation report prepared under
section 8 unless that valuation report has already been included in a previous
annual report.
Part 2
Participation
The participants
6 The persons who are to and are
allowed to participate in the Plan are
(a) all
judges, and
(b) all
former judges who are on LTDI.
Part 3
Funding
Registered pension plan fund
7(1) The Provincial Judges and Masters in
Chambers Pension Fund referred to in section 21.2 of the Financial Administration Act is continued as the “Provincial Judges
and Masters in Chambers (Registered) Pension Plan Fund” for this Plan.
(2) The
Minister of Finance shall hold and administer the plan fund in accordance with
this Schedule.
(3) The
Minister of Finance shall invest the assets of the plan fund in accordance with
the Employment Pension Plans Act and
the regulations under it.
(4) All
the assets of the Plan are to be held in, and all its liabilities are to be
assumed by, the plan fund.
Actuarial valuation
report
8 The Minister shall have an
actuarial valuation of the Plan performed, and a report on that valuation
prepared, by an actuary at least once every 3 years.
Fiduciary
relationship and use of surplus
9(1) Subject to subsection (2), the
Minister of Finance shall hold the assets of the Plan in trust for the persons
who are or who become entitled to benefits, and for the payment of the costs of
administering the Plan.
(2) Without
breaching the trust under or being in any other manner affected by subsection
(1), where the total amount held under that subsection exceeds the amount that
is actuarially determined to be necessary to pay benefits and the costs of
administering the Plan, the Lieutenant Governor in Council may, with respect to
any portion or all of the excess,
(a) transfer
it to the General Revenue Fund, or
(b) apply
it towards reduction of the contributions for which the Government is liable
under section 12.
Contributions and
accretion
10(1) All contributions to the Plan, with
interest if any, shall be made and remitted to the Minister of Finance, who
shall deposit them into the plan fund directly on receiving them.
(2) All
income of and all appreciation and depreciation in the value of the assets of
the Plan accrue to the plan fund.
Participant
contributions
11(1) Subject to this section, a
participant shall, at intervals coinciding with the salary periods fixed by
order of the Minister, make contributions for current service at the rate of
(a) 9%,
until March 31, 2000, and
(b) 7%,
with effect from April 1, 2000,
of the participant’s
capped salary.
(2) A
participant who is about to enter into a period of leave without salary that
does not exceed the 2‑year maximum specified in section 13(3) may apply
to have that period taken into account as pensionable service and, if he or she
wishes to have it so taken into account, shall make and, to the extent, if any,
necessary, remit contributions, with respect to that leave,
(a) pursuant
to subsection (1) for the period of or periods aggregating one year less any
periods of leave without salary previously taken and falling within this clause
or section 9(4)(b) of the former Regulation, and
(b) pursuant
to subsection (1), except at double the rate set out in subsection (1), for any
subsequent periods.
(3) Notwithstanding
anything in this section, participant current service contributions are not to
be made after a participant
(a) attains
a benefit accrual percentage of 70%, the benefit accrual percentage being equal
to
(2% x A) + (2.67% x B) +
(3% x C)
where
A
= the participant’s years of pensionable
service before April 1, 1998,
B
= the years of pensionable service from
April 1, 1998 to March 31, 2000, and
C
= the years of pensionable service after
March 31, 2000,
or
(b) reaches
the latest pension accrual date,
whichever of those
events occurs first.
(4) A
participant shall not make contributions while on LTDI except that, if a
participant on LTDI is also earning a salary under a rehabilitation employment
program, he or she shall make and remit contributions pursuant to subsection
(1) in respect of that salary.
(5) Subject
to subsections (2) and (4), the Government is liable for the remittance of the
participant current service contributions under subsection (1), for which
purpose it may withhold those contributions from remuneration payments.
Government
contributions
12(1) The portion of the current service
cost for which the Government is liable is the cost of future benefit accruals
after taking into account participant current service contributions and any excess
amount applied towards a reduction of its contributions pursuant to section
9(2)(b).
(2) Subject
to section 9(2), the Minister shall, if necessary, within a reasonable time
after receiving an actuarial valuation report under section 8 and following the
recommendations of the actuary in the report, in writing adjust the
Government’s contributions
(a) in
respect of current service, to a rate, determined by reference to a percentage
of participants’ capped salaries, that is sufficient to finance that portion of
the current service cost that is ascribed to the Government by subsection (1),
and
(b) if
the Plan has an unfunded liability within the meaning of the Employment Pension Plans Regulation
(AR 35/2000), to payments that are sufficient to amortize that unfunded
liability in accordance with that Regulation.
Part 4
Pensionable Service
Computation of
pensionable service
13(1) Subject to this section, in
computing the length of pensionable service that a person accumulated, the
following are the periods to be taken into account, namely,
(a) any
period that legally constituted and that was recognized as pensionable service
under the former Regulation, and
(b) any
period after March 31, 1998 in respect of which that person was a participant.
(2) Notwithstanding
anything in this Plan, pensionable service is not to accrue after a
participant’s maximum benefit accrual date or latest pension accrual date,
whichever occurs first, is reached.
(3) Leave
without salary occurring after March 31, 1998 may be taken into account as
pensionable service only
(a) if
the participant complied with the terms and conditions of the leave and
returned to active judicial service as a sitting judge or went on LTDI
following the cessation of the leave,
(b) to
the extent that the aggregate of all the periods of the participant’s leave
without salary, before, on and after April 1, 1998, does not exceed 2 years,
and
(c) if
the participant paid the requisite contributions under section 11(2) in respect
of the leave.
(4) A
person may not be credited with more than one year’s pensionable service in
respect of service performed in a calendar year, regardless of the nature and
extent of the service so performed.
(5) Service
with respect to which the contributions made have been returned or paid to a
person or transferred out of the Plan on a person’s behalf may not be taken
into account as pensionable service.
Part 5
Benefits
Interpretation and
application of Subdivisions A
14(1) This section applies with respect to
the interpretation and application of Subdivisions A of Divisions 1, 2 and 3 of
this Part and, subject to section 15(4), of Division 4 of this Part and, in any
such Subdivision or Division,
(a) “deferred
pension” means a pension under section 40(b);
(b) “highest
average salary” means, subject to subsection (2), the average of a person’s
annual salaries,
(i) if that person terminated before April 1, 2006, in the 5 or, if
less than 5, the total number of consecutive years (whether before or after or
partly before and partly after the beginning of 1992) of the following service
over which the average of the salaries was the highest, namely
(A) the person’s pensionable service, and
(B) any further service that would be
pensionable service but only for its occurring between the maximum benefit
accrual date and the latest pension accrual date,
or
(ii) if that person terminated after March 31, 2006, in the 3 or, if
less than 3, the total number of consecutive years specified in subclause (i);
(c) “normal
pension” means a pension in the amount receivable under section 19(1) and in
the form specified in section 19(2)(a) or (b), depending on which of those
clauses applies;
(d) “participant
contributions” means, so far as they relate to service that occurred before
1992 and have not previously been returned, contributions with interest
recognized as employee contributions for the purposes of section 12(1)(a) of
the former Regulation.
(2) Section
15(2) applies.
(3) Except
where specifically stated, Subdivision A of Division 1, 2 or 3 of this Part
applies only with respect to service that occurred before 1992.
(4) Where
a provision of Division 4 uses an expression that is the subject‑matter
of an interpretation provision of this section, then this section applies with
respect to the interpretation of that expression so far as it relates to
service that occurred before 1992.
Interpretation and
application of Subdivisions B
15(1) This section applies with respect to
the interpretation and application of Subdivisions B of Divisions 1, 2 and 3 of
this Part and, subject to section 14(4), of Division 4 of this Part and, in any
such Subdivision or Division,
(a) “deferred
pension” means a pension under section 41(b);
(b) “highest
average capped salary” means, subject to subsection (2), the average of a
person’s annual capped salaries,
(i) if that person terminated before April 1, 2006,
(A) to the extent that the benefit is based on
pensionable service before April 1, 1998, in the 5 or, if less than 5, the
total number of consecutive years, and
(B) to the extent that the benefit is based on
pensionable service after March 31, 1998, in the 3 or, if less than 3, the
total number of consecutive years,
or
(ii) if that person terminated after March 31, 2006, in the 3 or, if
less than 3, the total number of consecutive years,
(whether before or after or
partly before and partly after the beginning of 1992) of the following service
over which the average of the capped salaries was the highest, namely the
person’s pensionable service and any further service that would be pensionable
service but only for its occurring between the maximum benefit accrual date and
the latest pension accrual date;
(c) “normal
pension” means a pension in the amount receivable under
(i) section 27(1), in the case of pensionable service that occurred
after December 31, 1991 and before April 1, 1998, or
(ii) section 27(2), in the case of pensionable service occurring after
March 31, 1998,
and in the form specified
in section 27(3)(a) or (b), depending on which of those clauses applies;
(d) “participant
contributions” means, so far as they have not previously been returned,
participant current service contributions, with interest.
(2) For
the purpose of determining the consecutive years referred to in subsection
(1)(b), breaks in service shall be disregarded.
(3) Except
where specifically stated, Subdivision B of Division 1, 2 or 3 of this Part
applies only with respect to service that occurred or occurs after 1991.
(4) Where
a provision of Division 4 uses an expression that is the subject‑matter
of an interpretation provision of this section, then this section applies with
respect to the interpretation of that expression so far as it relates to
service that occurred or occurs after 1991.
Limitation of benefits
where obtainable under
Subdivisions A and B
16(1) Notwithstanding anything in this
Part, so far as applicable,
(a) where
more than one type of benefit is obtainable under Subdivision A or B of
Division 1, 2 or 3 of this Part and benefits corresponding to those Subdivision
A or B benefits are also obtainable under Subdivision B or A thereof, as the
case may be, the person entitled is permitted to take only the one type of
benefit under the 2 Subdivisions,
(b) if
benefits under the 2 Subdivisions would otherwise be obtainable at or from
different times, the person may only take the benefits at or commencing from
one single time under the 2 Subdivisions, and
(c) where
different forms of pension may be selected, only one form of pension may be
selected under the 2 Subdivisions.
(2) The
taking of a pension in the form of a normal pension under Subdivisions A and B
of Division 1, 2 or 3 of this Part is not to be considered as constituting
different forms of pension for the purposes of subsection (1).
Vesting based on all
service
17 In any provision of this Part
(including section 1(cc) where applicable) predicating entitlement to a benefit
on whether or not a minimum number of years’ service has been accumulated, the
reference to service includes service accruing before, on and after January 1,
1992.
Division 1
Retirement Benefits
Subdivision
A
For Service Before 1992
Limitation of benefits
to meet tax rules
18 Benefits that relate to
service that is pensionable under section 13 are limited to what is allowed by
the tax rules.
Normal pension based
on age and service
19(1) A vested person who terminates after
March 31, 1998 and has attained the age of 55 years is entitled to receive a
pension in the annual amount that is equal to 2% of the highest average salary
multiplied by the years of pensionable service.
(2) A
pension under subsection (1) is payable,
(a) if
the pensioner did not have a pension partner at pension commencement or if he
or she did but a valid statutory declaration under section 20(3) was filed in
respect of the pension, for the life of the pensioner, or
(b) if
the pensioner did have a pension partner at pension commencement and such a
declaration was not filed in respect of the pension, in the form of a single
life pension, payable only for the life of the pensioner with the provision
that, if the pensioner dies survived by that person, the pension is payable to
that person for life in an amount equal to 3/4 of the pension that would have
been payable to the pensioner had the latter continued to live.
Pension partner
protection
20(1) Notwithstanding anything in the Plan
except subsections (2) and (3), a pensioner who has a pension partner at
pension commencement is deemed for the purposes of the Plan to choose a pension
in the form specified in section 19(2)(b).
(2) The
pensioner may select a form of joint life pension under section 21(1), as it
incorporates section 29(1)(b) or (d), with the pension partner at pension
commencement as the designated nominee, rather than that referred to in
subsection (1).
(3) Section
28(3) applies, with the reference to section 28(6) being taken as a reference
to subsection (6) as it incorporates section 28(6).
(4) Section
28(4) applies.
(5) Section
28(5) applies.
(6) Section
28(6) applies, with the reference to section 28(3)(b) being taken as a
reference to subsection (3) as it incorporates section 28(3)(b).
Alternative forms of
pension
21(1) A person who is entitled to receive
a pension in the form specified in section 19(2)(a) is entitled, as an
alternative, to select any form of pension from any of those provided for in
section 29(1).
(2) Where
an alternative form of pension is selected under subsection (1), the pension is
in an amount that is the actuarial equivalent of the pension payable in the
form specified in section 19(2)(a).
(3) Section
29(3) applies.
Disability pensions
22(1) Section 31(1) applies, with the
reference in it to section 32 being taken as a reference to section 23.
(2) Subject
to subsection (3), a person referred to in section 31(2) becomes and, subject
to section 23, is entitled to receive a pension in the form and in the amount
of a normal pension, reduced, however, in amount by 3/12 of 1% for each
complete month (with a proration for the additional portion, if any, of a
month) by which pension commencement falls short of the 55th birthday.
(3) Section
31(3) applies.
(4) Section
31(4) applies, with the reference in it to section 32 being taken as a
reference to section 23.
Disability pension
adjustments
23 Section 32 applies with the
references to section 31(1) and (2) being taken as references to section 22(1)
and (2) respectively.
Postponement of
pension
24(1) A person other than a part‑time
judge who has not reached the latest pension accrual date and who is entitled
to receive a pension under section 19(1) or 40(b) may postpone commencement of
the pension to any date up to that date.
(2) Whether
or not a person referred to in subsection (1) has taken any active steps to
effectuate a postponement, the pension becomes postponed when, and only when,
it transpires that pension commencement has not occurred at the earliest date
when, given the circumstances described in the relevant enactment referred to
in subsection (1), it could have occurred.
(3) When
a pension that was postponed becomes payable, it is to be in the form of a
normal pension and in the amount that is the actuarial equivalent of the normal
pension that the person would have been entitled to receive had the
postponement not been made.
Failure to select
pension
25 Section 34 applies.
Subdivision B
For Service After 1991
Tax rule limitations on
benefits
26 Notwithstanding anything in
the Plan but without affecting any particular provision of the Plan further
limiting benefits, benefits are limited to what is allowed by the tax rules.
Normal pension based
on age and service
27(1) A vested person who
(a) terminates
after March 31, 1998, and
(b) either
(i) has attained the age of 55 years with the sum of his or her age
and judicial service amounting to at least 80 years, or
(ii) has attained the age of 60 years,
is entitled to receive
a pension in the annual amount that is equal to 2% of the highest average
capped salary multiplied by the years of pensionable service that occurred
after December 31, 1991 and before April 1, 1998.
(2) A
vested person who
(a) terminates
after March 31, 1998, and
(b) subject
to subsection (4), has attained the age of 60 years with the sum of his or her
age and judicial service amounting to at least 80 years,
is entitled to receive
a pension in the annual amount that is equal to 2% of the highest average
capped salary multiplied by the years of pensionable service occurring after
March 31, 1998.
(3) A
pension under subsection (1) or (2) is payable,
(a) if
the pensioner did not have a pension partner at pension commencement or if he
or she did but a valid statutory declaration under section 28(3) was filed in
respect of the pension, for the life of the pensioner, or
(b) if
the pensioner did have a pension partner at pension commencement and such a
declaration was not filed in respect of the pension, in the form of a single
life pension, payable only for the life of the pensioner with the provision
that, if the pensioner dies survived by that person, the pension is payable to
that person for life in an amount equal to 2/3 of the pension that would have
been payable to the pensioner had the latter continued to live.
(4) The
80 factor requirement of subsection (2)(b) does not apply to a person who
terminates on or after reaching his or her latest pension accrual date.
Pension partner
protection
28(1) Notwithstanding anything in the Plan
except subsections (2) and (3), a pensioner who has a pension partner at
pension commencement is deemed for the purposes of the Plan to choose a pension
in the form specified in section 27(3)(b).
(2) The
pensioner may select a form of joint life pension under section 29(1)(b), (c)
or (d), with the pension partner at pension commencement as the designated
nominee, rather than that referred to in subsection (1).
(3) Subsections
(1) and (2) do not apply where there was filed with the Minister
(a) a
valid statutory declaration by the person who was the pension partner at
pension commencement in the form set out in, and signed in accordance with the
requirements of, Form 1 of the Subschedule,
(b) where
that person was a pension partner within the meaning of section 1(y)(iii) and
the circumstances described in subsection (6) apply, a valid statutory
declaration by the pensioner in the form set out in Form 2 of the Subschedule,
or
(c) a
matrimonial property order.
(4) Notwithstanding
subsection (3), a declaration under that subsection is not valid if it is made
more than 90 days before pension commencement.
(5) A
pension payable under subsection (2) is in an amount that is the actuarial
equivalent of the pension payable in the form of a normal pension.
(6) The
circumstances referred to in subsection (3)(b) are that
(a) the
pension partner was separated from the pensioner for at least 3 years prior to
pension commencement, and
(b) the
Minister has not been notified in writing that any matrimonial property
proceeding designed to obtain a matrimonial property order has been or is about
to be commenced.
Alternative forms of
pension
29(1) A person who is entitled to receive
a pension in the form specified in section 27(3)(a) is entitled, as an
alternative, to select a form of pension from one of the following:
(a) a
guaranteed term pension, payable for
(i) whichever term, being 5, 10 or 15 years, is selected by the
pensioner, or
(ii) his or her life,
whichever is the longer;
(b) a
joint life pension, payable during the joint lives of the pensioner and a
nominee designated by the pensioner and
which, after the death of either, continues to be payable
(i) in the same amount as the amount payable before the death, or
(ii) in the amount of 2/3 of it,
to the survivor for life;
(c) a
joint life pension, payable during the life of the pensioner with the provision
that, if the pensioner dies survived by a
nominee designated by the pensioner, the pension is payable to that
person for life in an amount equal to 3/4 of the pension that would have been
payable to the pensioner had the latter continued to live;
(d) a
joint life pension described in clause (b) that is payable, in the event that
the survivor dies within 5 years of pension commencement, for the remainder of
the guaranteed term of 5 years from pension commencement in the same amount as
was payable to the survivor immediately before the survivor’s death.
(2) Where
an alternative form of pension is selected under subsection (1), the pension is
in an amount that is the actuarial equivalent of the pension payable in the
form specified in section 27(3)(a).
(3) The
designated nominee referred to in subsection (1) for a joint life pension must,
at the time of pension commencement, be eligible for post‑retirement
survivor benefits under and within the meaning of the tax rules.
Pension on early
retirement
30(1) A vested person who terminates after
March 31, 1998 and has attained the age of 55 years without meeting the
requirements of section 27(1)(b) is entitled to receive a pension, with respect
to pensionable service that occurred after December 31, 1991 and before April
1, 1998, in the form and in the amount of a normal pension, reduced however, if
applicable, in amount by 3/12 of 1% for each complete month (with a proration
for the additional portion, if any, of a month) by which pension commencement
falls short of the date when he or she attains the age of 60 years or the date
when his or her future age and the accumulated judicial service to pension
commencement would amount to 80 years, whichever of those dates occurs first.
(2) A
vested person who terminates after March 31, 1998 and has attained the age of
55 years without meeting the requirements of section 27(2)(b) (taking into
account, if applicable, the effect of section 27(4)) is entitled to receive a
pension, with respect to pensionable service occurring after March 31, 1998, in
the form and in the amount of a normal pension, reduced however, if applicable,
in amount by 3/12 of 1% for each complete month (with a proration for the
additional portion, if any, of a month) by which pension commencement falls
short of
(a) the
date when he or she attains the age of 60 years, or
(b) the
date when his or her future age and accumulated judicial service to pension
commencement would amount to 80 years or, if sooner, the latest pension accrual
date,
whichever of the dates
specified in clauses (a) and (b) occurs last.
Disability pensions
31(1) Subject to subsection (3), a vested
person who, before attaining the age of 55 years,
(a) satisfies
the Judicial Council that he or she has become totally disabled, and
(b) either
terminates as a result of that disability or had previously terminated and had
elected to receive a deferred pension,
becomes and, subject
to section 32, is entitled to receive a normal pension.
(2) Subject
to subsection (3), a vested person who, before attaining the age of 55 years,
(a) satisfies
the Judicial Council that he or she
(i) has become incapable of effectively performing the regular duties
of his or her work as a result of mental or physical impairment, and
(ii) is not totally disabled,
and
(b) either
terminates as a result of that impairment or had previously terminated and had
elected to receive a deferred pension,
becomes and, subject
to section 32, is entitled to receive a pension in the form and in the amount
of a normal pension, reduced, however, by the amount by which the pension would
have been reduced had section 30 been applicable and had termination occurred
under the provisions of that section.
(3) A
person is not entitled to receive any pension if on LTDI.
(4) In
this section and in section 32, “totally disabled” means suffering from a
physical or mental impairment that can reasonably be expected to last for the
remainder of the person’s lifetime and that prevents the person from engaging
in the duties of a judge.
Disability pension
adjustments
32(1) Where a person who has not yet
attained the age of 55 years is in receipt of a pension under section 31(1) and
(a) does
not submit the evidence required under section 65 of the continuing total
disability, or
(b) the
Judicial Council finds that he or she is no longer totally disabled,
the Minister may have
the pension reduced to the amount provided for by section 31(2).
(2) Where
a person who has not yet attained the age of 55 years is in receipt of a
pension under section 31(2) and satisfies the Judicial Council that he or she
is totally disabled, the Minister may upgrade the pension to a pension under
section 31(1) with effect from the date of the application for the upgrading.
(3) Where
a person who has not yet attained the age of 55 years is in receipt of a
pension under section 31(2) and the Minister is no longer satisfied that he or
she is eligible for the pension, the Minister may eliminate payment of the
pension.
Postponement of
pension
33 A person other than a part‑time
judge who has not reached the latest pension accrual date and who is entitled
to receive a pension under section 27, 30 or 41(b) may postpone commencement of
the pension to any date up to that date.
Failure to select
pension
34 A person who is requested in
writing by the Minister to make a choice of pensions and who fails to do so
within 90 days after the request is sent is deemed for the purposes of the Plan
to have chosen a pension in the form of a normal pension.
Division 2
Death Benefits
Application of Division
35 This Division applies with
respect to a person who dies while
(a) a
participant, or
(b) a
former participant who is not receiving a pension but is entitled to benefits.
Subdivision A
For Service Before 1992
Pension partner’s benefit on death before pension commencement
36 Where there is a surviving
pension partner, the pension partner is entitled to receive a pension for life
in an amount equal to 3/4 of the normal pension.
Benefits to other
beneficiaries
37 Section 39 applies with the
reference to section 29(1)(a) being taken as a reference to section 21(1), as
it incorporates section 29(1)(a).
Subdivision B
For Service After 1991
Pension partner’s
benefit on death before pension commencement
38 Where there is a surviving
pension partner, the pension partner is entitled,
(a) if
the deceased was vested, to receive, subject to any maximum limit imposed by
the tax rules, a pension for life in an amount equal to 2/3 of the normal
pension, or
(b) if
the deceased was not vested,
(i) to receive an amount equal to the participant contributions, or
(ii) to have that amount transferred from the Plan.
Benefits to other
beneficiaries
39 Where there is no surviving
pension partner, the person entitled to receive any benefit on the death is
entitled to receive an amount equal to the participant contributions except
that, if the deceased had attained the age of 55 years and was vested,
(a) the
deceased is deemed to have chosen a pension under section 29(1)(a) on a 10‑year
term basis if he or she had not made a valid choice as to the form of pension
to be taken, and
(b) if
such a choice had been made, the pension is payable in accordance with that
choice.
Division 3
Benefits on Termination
Before Pension Eligibility
Subdivision
A
For Service Before 1992
Vested participants
under 55
40 Where a vested participant
terminates and has not yet attained the age of 55 years, he or she is entitled
to receive, on attaining the age of 55 years, a normal pension.
Subdivision B
For Service After 1991
Vested participants
under 55
41 Where a vested participant
terminates and has not yet attained the age of 55 years, he or she is entitled
(a) to
receive an amount equal to the participant contributions or to have that amount
transferred from the Plan, or
(b) to
receive, on attaining the age of 55 years, a pension in the form and in the
amount of a normal pension reduced, however, as specified in section 30(1) to
the extent that the pension derives from pensionable service that occurred
after December 31, 1991 and before April 1, 1998 and section 30(2) to the
extent that it derives from pensionable service occurring after March 31, 1998.
Non-vested
participants
42 Where a non‑vested participant terminates,
he or she is entitled
(a) to
receive an amount equal to the participant contributions, or
(b) to
have that amount transferred from the Plan.
Division 4
Miscellaneous Provisions on Benefits
Cost‑of‑living
increases
43(1) Notwithstanding anything else in the
Plan, if the cost of living has increased in the 12‑month period ending
on October 31 in the calendar year previous to the current calendar year, all
amounts payable as pensions in the current calendar year shall be increased by
a cost‑of‑living increase calculated in accordance with subsections
(3) to (6).
(2) The
increases shall also be applied to the periods
(a) of
postponement under section 24 or 33, and
(b) between
termination and the commencement of a deferred pension.
(3) The
amount of a cost‑of‑living increase under this section shall be
determined using a pension index, calculated in accordance with subsection (4).
(4) The
pension index for each calendar year shall be calculated as
(a) the
quotient obtained by dividing the sum of the consumer price indices for
Alberta, as published by Statistics Canada, for each month in the 12‑month
period ending on October 31 in the previous year by the sum of the
corresponding indices for the 12‑month period immediately preceding that
period, adjusted to 3 digits after the decimal point, or
(b) one,
if the quotient so obtained is less than 1.
(5) Subject
to subsection (6), the monthly amount of a pension in one calendar year shall
be increased, if applicable, annually with effect from January 1 of the
following calendar year so that the amount payable, to the nearest cent, for a
month in that following year is an amount equal to the product obtained by
multiplying
(a) the
amount that would have been payable for that month if no increase had been made
under this section,
by
(b) 1
+ .6X,
where X is equal to the
pension index (calculated in accordance with subsection (4)) minus 1.
(6) Where
a pension has commenced in the calendar year immediately preceding the
effective date of a cost‑of‑living increase, the amount of the
increase shall be multiplied by the fraction obtained by dividing the number of
complete months in that year during which the pension was paid by 12.
Interest allowance
44(1) Where the Plan provides for the
allowing of interest, interest shall be allowed at the rate, compounded
annually, calculated in the manner and applied at the times, provided in
subsections (2) to (5).
(2) Subject
to this section, the rate of interest to be allowed for the purposes of
subsection (1) is the rate that is calculated on and as of the first day of the
calendar year on the basis of the average of the yields of 5‑year
personal fixed term chartered bank deposit rates maintained by Statistics
Canada as CANSIM Series B 14045, over the most recent 12‑month period for
which the rates are available and, where that rate results in a fraction of 1%
that is expressed otherwise than as a multiple of a full 1/10 of 1%, rounded
downwards to the next full 1/10 of 1%.
(3) Interest
shall be applied on the first day of each calendar year with respect to all
contributions, with interest accumulated up to the end of the calendar year
immediately preceding the most recently completed calendar year.
(4) Interest
shall be applied on the first day of each fiscal year to contributions made
during the most recently completed calendar year at 1/2 of the applicable rate
provided by subsection (2).
(5) Where
a person becomes entitled to have a benefit, other than a pension, paid to him or her or transferred, interest shall be
applied to the end of the month immediately preceding the date of payment,
(a) at
the rate calculated by dividing 365 into the product of the number of days in
the uncompleted fiscal year with respect to which interest is to be paid and
the applicable rate provided for by subsection (2) at the end of the
immediately preceding fiscal year, and
(b) to
contributions made during the more recent uncompleted calendar year, at 1/2 of
the rate applied under clause (a).
Pension commencement
45(1) Where a person becomes entitled to
receive a pension under section 19(1), 27 or 30 and does not postpone
commencement of that pension, the effective date of the commencement of the
pension is the day after termination.
(2) Where
a person becomes entitled to receive a pension under section 22 or 31, the
effective date of the commencement of the pension is the latest of
(a) the
date indicated in the application for the pension,
(b) the
day of receipt of the application by the Minister, and
(c) the
day after termination.
(3) Where
a person becomes entitled to receive a pension under section 40(b) or 41(b) and
does not postpone commencement of that pension, the effective date of the
commencement of the pension is the latest of
(a) the
date indicated in the application for the pension,
(b) the
day of receipt of the application by the Minister, and
(c) the
day after the person attains the age of 55 years.
(4) Where
a person postpones commencement of a pension, the effective date of the
commencement of the pension is the later of
(a) the
date indicated in the application for the pension, and
(b) the
day of receipt of the application by the Minister,
but in any case no
later than the latest pension accrual date.
(5) Notwithstanding
subsection (2) or (3), the Minister may treat the effective date of the
commencement of a pension under that subsection as being a date that is not
more than 6 months prior to the date that would otherwise be the effective date
under that subsection and that is not prior to the day after termination.
(6) The
effective date of the commencement of a pension under Division 2 of Part 5 is
the day following the death of the deceased.
Commencement of
guaranteed term of years
46 The guaranteed term of a
guaranteed term pension is to be taken as commencing on pension commencement.
Suspension of pension
on employment
47(1) Where a pensioner receiving a
pension becomes engaged to work for an employer as defined in the Management Employees Pension Plan (AR
367/93) or the Public Service Pension
Plan (AR 368/93) and is required to make participant current service contributions
under the Management Employees Pension Plan or under the Public Service Pension
Plan, as the case may be, the pension is suspended from the day he or she
becomes a participant of that pension plan until no longer a participant.
(2) Where
a pensioner receiving a pension becomes engaged to work for an employer
referred to in subsection (1) and is not required to make participant current
service contributions so referred to, the pension is suspended while so engaged
if the period of work
(a) in
any year exceeds a total of
(i) 4 months or 84 working days, or
(ii) such longer period, not exceeding 8 months or 168 working days,
as the Minister directs,
or
(b) commences
during the 3-month period immediately following the effective date of the pension.
(3) Subsection
(1) or (2) does not apply to a person appointed as a supernumerary judge of the
Provincial Court unless the pension is liable to suspension under that
subsection as a result solely of work other than as a supernumerary judge or to
a person appointed as a part‑time judge.
Suspension of pension
on reappointment
48(1) Where a pensioner receiving a
pension is reappointed as a judge, the pension is suspended from the day he or
she again becomes a participant until termination.
(2) The
reappointed participant is entitled, on again terminating, to an additional
pension based solely on pensionable service accumulated after the
reappointment.
Beneficiaries
49(1) Any person on whose death a benefit
is payable is a participant for the purposes of section 47 of the Trustee Act.
(2) Where
a person designates his or her estate as being entitled to receive a benefit
payable on death, or makes a designation using words indicative of the estate or of the representative capacity
of his or her personal representative, he or she is deemed to have designated
the personal representative of the estate in the representative capacity.
(3) Where,
(a) at
the death of a person on whose death a benefit is payable, there is no valid
designation by the deceased filed with
the Minister, or
(b) after
the death but before any payment is made under subsection (4), there is filed
with the Minister a valid revocation by
the deceased of a designation filed with the Minister
and no valid
designation is filed with the Minister before any such payment is made, the
person entitled to receive any benefit payable on the death is the deceased’s
pension partner, if there is a surviving pension partner, or the personal
representative of the deceased’s estate, if there is no surviving pension
partner.
(4) When
a benefit is paid to a surviving pension partner or the personal representative
of an estate by virtue of the operation of subsection (3), the payment is
validly made as against the Plan, the Minister, the Minister of Finance and the
Government notwithstanding that a designation is filed after the payment is
made, and the person who would have been entitled under the designation has no
right to any benefit as a result of the designation.
(5) A
benefit paid on the death of any person otherwise than to the personal
representative of a deceased’s estate is not part of the estate of the deceased
and is not subject to the claims of the deceased’s creditors.
(6) The
right of any person under section 47 of the Trustee
Act or this section to a benefit is subject to any rights given by Division
1 or 2 to any other person.
Method of payment of
pensions
50(1) A pension shall be paid on a monthly
basis in an amount equal to 1/12 of the annual amount of the pension.
(2) If
pension commencement occurs after the first day of a month, the amount payable
in respect of the remaining days in the month is as follows:
number
of days remaining
annual amount of pension X in
the month
365
(3) Subject
to subsection (4), where a person in receipt of a pension dies, the pension is
payable to the person for the full month in which the death occurred.
(4) Subsection
(3) does not have the effect of extending the term of any guaranteed term
pension.
(5) Any
reduction of a pension payable in the form specified in section 29(1)(b)(ii) or
(c) or in section 29(1)(d), as it relates to section 29(1)(b)(ii) or section
21(1), as it incorporates those enactments, resulting from a death is to be
taken as occurring with effect from the beginning of the month following that
in which the death occurred.
Idem – conversion
following death
51(1) Where a pensioner who has chosen a
guaranteed term pension dies before the expiry of the guaranteed term and the
person entitled to the remainder of the pension payments requests the Minister
in writing that those payments be converted to a lump sum payment, the person
so entitled shall instead be paid the present value of the remaining pension
payments.
(2) Subsection
(1) does not apply if the person entitled is the pension partner or a dependent
minor child in relation to the deceased unless the Minister grants the request
for the conversion.
(3) Where
a person is to be paid the present value under this section and there are
pension payments outstanding after the date of death and before the payment of
the present value, the outstanding payments are to be made first and the
remaining payments are to be converted to a lump sum.
Continuation of
existing pensions and pension rights
52 A person who was in receipt of
or entitled to a benefit immediately before April 1, 1998 continues, subject to
this Regulation, to be entitled to that benefit and in the same form and
subject to the same obligations that applied on that date and the same
survivorship rights, if any, that applied on that date continue to apply
thereafter.
Part 6
Miscellaneous
Interest chargeable
53 Where a provision of this Plan
provides for the charging of interest and does not provide for a specific rate,
interest shall be charged at the rate that is calculated on and as of the first
day of the fiscal year on the basis of the average of the yields of 5‑year
personal fixed term chartered bank deposit rates maintained by Statistics
Canada as CANSIM Series B 14045, over the most recent 12‑month period for
which the rates are available and, where that rate results in a fraction of 1%
that is expressed otherwise than as a multiple of a full 1/10 of 1%, rounded
downwards to the next full 1/10 of 1%.
Advance against
pension
54 Where there is a delay in
processing a pension beyond 30 days from pension commencement, the Minister of
Finance may advance money to the pensioner against the pension.
Actuarial formulas
55(1) The actuarial formulas to be used
for the purposes of the Plan or for particular provisions of the Plan are to be
certified by an actuary and approved in
writing by the Minister for the purposes of the Plan.
(2) The
actuarial formulas are exempt from the application of the Regulations Act.
Exercise of benefit
choice
56(1) A person wishing to exercise a
choice in relation to a benefit must do so by giving written notice to the
Minister indicating the choice.
(2) A
choice made, including a choice deemed to be made, in relation to a benefit is
irrevocable when, and is not irrevocable until, the benefit is received or
commences to be paid.
Prohibition against
assignment, etc.
57(1) A person may not assign, charge,
anticipate, give as security or surrender any interest in a benefit or any
rights under the Plan.
(2) For
the purposes of subsection (1),
(a) assignment
does not include
(i) an assignment under a matrimonial property order, or
(ii) an assignment by the legal representative of a deceased individual
on the distribution of the individual’s estate,
and
(b) surrender
does not include a reduction in benefits to avoid the revocation of the Plan’s
registration.
(3) Subsection
(1) does not prohibit a reduction in benefits with respect to service after
1991 to ensure compliance with the tax rules.
Matrimonial property
orders
58 The right of any person to
receive a benefit is subject to the rights of a pension partner or former
pension partner of that person arising under a matrimonial property order filed
with the Minister.
Liability of benefits
to legal process
59 A person’s interest in a
benefit is not subject to garnishee proceedings, attachment, seizure or any
legal process.
Liability of
Government and prohibition
against extra-legislative benefits or remedies
60(1) Notwithstanding anything in this
Schedule, the Minister of Finance and the Minister shall not provide, and a
person is not entitled to, any benefits or any other remedy at law or in equity relating to a benefit
unless that benefit or remedy is expressly provided for in and permitted by
this Plan.
(2) Without
limiting subsection (1), no action lies against the Minister, the Minister of
Finance or the Government in respect of
(a) any
representation made, or any other information provided, by any person to any
other person in respect of benefits or other entitlements under the Plan, or
(b) any
failure to provide any information in connection with the Plan, or to provide
it on time.
Rights and
obligations under former Regulation
61(1) A person is not entitled under this
Plan to any benefit or other right provided for by or under the former
Regulation except so far as the benefit or right is provided for by or under
this Plan.
(2) Subsection
(1) does not affect the amount of any benefit paid or payment of which
commenced before April 1, 1998.
Overpayments and
deficiencies
62 Any overpayment of benefit
paid or underpayment of contribution payable is recoverable by the Minister,
with interest, as a debt due to the Plan.
Return of money
63(1) If the Minister finds that a person
paid a contribution that was not, or that was in excess of what was, payable,
the Minister of Finance shall repay the contribution or the excess, with
interest.
(2) The
Minister of Finance shall return any contribution to the person who made it
where returning it is necessary to ensure compliance with the tax rules.
Retentions for debt
64(1) The Minister of Finance may withhold
from any benefit payable a sum sufficient to meet any amount by which the
person entitled to the benefit is indebted to the Plan.
(2) The
Minister of Finance shall apply any money withheld under this section in
satisfaction of the debt to the Plan.
Requirement of
evidence
65(1) Before any benefit is paid or
transferred, there must be provided to the Minister
(a) where
it is necessary to determine in relation to a person the age, pension partner
or single status, legal change of name or fact of death, documents evidencing
the facts, and
(b) where
a person applies for a pension under section 22 or 31,
(i) a medical statement from a physician outlining the findings of a
medical examination and assessing the degree of the person’s disability or
mental or physical impairment, and
(ii) any other documents evidencing that incapacity that the Minister
specifies.
(2) Without
limiting the application of subsection (3), for the purposes of determining
whether a person who has been granted a pension under section 22 or 31 is to
continue to receive the same amount of pension or not, the Minister may require
that person
(a) to
undergo the special medical examinations,
(b) to
supply the reports, and
(c) to
supply the statements of his or her occupation and earnings for any period,
that the Minister
specifies.
(3) For
the purposes of determining whether a person who has been granted a pension is
or is not entitled to continue to receive the same amount of pension or any
pension at all, the Minister may require that person to supply any information
that the Minister considers relevant to determining that entitlement.
Appeals
66(1) A person aggrieved by a decision of
the Minister arising out of the administration of the Plan may appeal against
that decision.
(2) A
person wishing to appeal under this section must serve the Minister with a
notice of appeal in the form approved by the Minister within 30 days of being
notified in writing of the decision appealed against or within such longer
period as the Minister, on application, allows.
(3) The
notice of appeal must specify the decision appealed against and the grounds of
appeal.
(4) The
Minister shall, within 30 days of being served with a notice of appeal under
subsection (2), appoint an appeal board to hear the appeal consisting of the
following members appointed by the Minister:
(a) one
person appointed on the nomination of the Minister of Justice and the Attorney
General;
(b) one
person appointed on the nomination of The Alberta Provincial Judges
Association;
(c) one
person appointed on the joint nomination of the persons appointed under clauses
(a) and (b).
(5) The
person appointed under subsection (4)(c) is the chair of the appeal board.
(6) The
Minister may set the time within which the appeal board is to hear the appeal
and give a decision and may extend that time.
(7) The
appeal board may, by order,
(a) confirm
the decision appealed against,
(b) vacate
it, or
(c) vary
it so as to effectuate any other decision that the Minister was lawfully
empowered to make.
(8) The
appeal board shall serve the appellant and the Minister with a copy of its
decision, including the reasons for the decision.
(9) The
Minister may pay from the plan fund the fees and reasonable living and
travelling expenses that he or she considers proper to the members of an appeal
board.
(10) Where
members of the appeal board appointed under subsection (4)(a) and (b) fail to agree on a joint nomination under
subsection (4)(c), the Court of Queen’s Bench may, on the application of the
Minister, the Minister of Justice and Attorney General or The Alberta
Provincial Judges Association, appoint the 3rd member of the appeal board in
place of the joint nominee.
Termination of the
Plan, and surplus on wind-up
67(1) If the Plan is terminated and the
Plan’s assets are not sufficient to pay all the benefits under the Plan, the
benefits are payable by the Government.
(2) If,
after all benefits are provided on the complete wind‑up of the Plan,
assets remain in the Plan, those assets shall be transferred to the General
Revenue Fund.
68 to 70 Repealed AR 118/2005 s8.
71 Repealed AR 196/2001 s6.
71.1, 71.2 Repealed AR 118/2005 s8.
Subschedule
Form 1
(Sections 20(3) and 28(3)(a))
Pension Waiver of Pension Partner
as at Pension Commencement
Statutory Declaration
CANADA ) IN THE MATTER OF A PENSION
FOR PROVINCE ) PARTNER WAIVER OF BENEFITS
OF ALBERTA ) UNDER THE PROVINCIAL JUDGES
TO WIT ) AND MASTERS IN CHAMBERS
(REGISTERED)
PENSION PLAN
AND
THE PROVINCIAL JUDGES
AND
MASTERS IN CHAMBERS
(UNREGISTERED)
PENSION PLAN
NOTE: If
this declaration is signed before pension
commencement, it has no effect until then. It should reflect circumstances at pension
commencement. Therefore, if stated
circumstances change between now and pension commencement, you should notify
the Minister. The form is dealing with
the situation as at pension commencement, despite the fact that the declaration
may be signed before or after pension commencement. It may not be signed more than 90 days before
pension commencement in any case.
I, (Full
Name of “pension partner”) ,
of the (Municipal Status) of (Municipality) in (Province/Territory/State/
Country (if other than Canada)) solemnly declare as follows:
1. As of (Date
of Pension Commencement) I am the
“pension partner” (as described below) of (Name of Pensioner)
(“the pensioner”), a retiring member of the Provincial Judges and Masters in
Chambers (Registered) Pension Plan or the Provincial Judges and Masters in
Chambers (Unregistered) Pension Plan, or both (“the Plans”).
2. Being
the pensioner’s “pension partner” means that as of pension commencement I meet
one of the following sets of conditions:
(a) I am married to and not judicially or otherwise separated from
the pensioner;
(b) I am married to and judicially or otherwise separated from the
pensioner but wholly or substantially dependent on the pensioner;
(c) there is no one who falls within paragraph (a) or (b) above, and
(i) I have lived continuously with the pensioner
for the 3 years immediately before pension commencement in a conjugal
relationship, and throughout that 3‑year period I have been represented
by the pensioner in our community as being in a conjugal relationship with the
pensioner, or
(ii) I have lived with the pensioner in a
conjugal relationship of some permanence up to pension commencement of which
there is a child or children by birth or adoption, and throughout that period I
have been represented by the pensioner in our community as being in a conjugal
relationship with the pensioner;
(d) there is no one who falls within paragraph (a), (b) or (c) above,
and I am married to but separated from the pensioner and not wholly or
substantially dependent on the pensioner.
3. I
understand that if in fact I am the pensioner’s pension partner at pension
commencement, the Plans require that the pensioner take a pension which, after
his or her death, will continue to be paid to me for life in an amount that is
2/3 or more of the amount that would have been payable to the pensioner had he
or she continued to live.
4. I
also understand that if I sign this waiver form and it is filed with the
Minister I will have given up my rights to the survivor benefit described
above. I further understand that signing
this waiver means that the pensioner may choose a pension that provides me with
a lower survivor pension benefit than described above or no survivor pension
benefit at all and that the pensioner has no obligation to grant me any benefit
under either Plan.
5. Understanding
everything described above, I nevertheless waive my rights.
6. I
have read this form and understand it.
7. The facts
stated were true as at pension commencement (if that date has passed) or will
truly reflect circumstances at pension commencement to the best of my knowledge
and belief (if that date has not yet arrived).
In the latter case, if the circumstances set out in this form do change
before pension commencement, I will notify the Minister immediately of the
change.
8. I have
reviewed information on all the pension options available to the pensioner,
including those that would give me a survivor pension.
9. I am signing
this form of my own free will and not under any form of pressure.
10. The pensioner
is not present while I am signing this form.
To waive my rights
described above, I sign this waiver form.
And I make this solemn
declaration conscientiously believing it to be true and knowing that it is of
the same force and effect as if made under oath.
DECLARED
before me )
at the ________ of _____ )
in _______ this _______ ) (Signature
of pension partner)
day of __________ 20___ )
_____________________ )
A Commissioner for Oaths in
and for the Province/Territory
of ______________________
Form 2
(Sections 20(3) and 28(3)(b))
Exclusion of Long‑separated Non‑dependant
Spouse from Pension Benefits
Statutory Declaration
CANADA ) IN THE MATTER OF THE EXCLUSION
FOR PROVINCE ) OF A LONG‑SEPARATED SPOUSE FROM
OF ALBERTA ) BENEFITS UNDER THE PROVINCIAL
TO WIT ) JUDGES AND MASTERS IN CHAMBERS
(REGISTERED)
PENSION PLAN AND
THE
PROVINCIAL JUDGES AND
MASTERS
IN CHAMBERS
(UNREGISTERED)
PENSION PLAN
NOTE: If
this declaration is signed before pension
commencement, it has no effect until then. It should reflect circumstances at pension
commencement. Therefore, if stated circumstances
change between now and pension commencement, you should notify the
Minister. The form is dealing with the
situation as at pension commencement, despite the fact that the declaration may
be signed before or after pension commencement.
It may not be signed more than 90 days before pension commencement in
any case.
I, (Full
Name of “Pensioner”) ,
of the (Municipal Status) of (Municipality) in (Province/Territory/State/
Country (if other than Canada)) solemnly declare as follows:
1. I
am a retiring member of the Provincial Judges and Masters in Chambers
(Registered) Pension Plan or the Provincial Judges and Masters in Chambers
(Unregistered) Pension Plan, or both (“the Plans”). As of (Date of Pension Commencement)
, I am married to but separated from (Full Name of Separated Spouse) . I have been separated from him or her for at
least the 3 years immediately before pension commencement and he or she is not
wholly or substantially dependent on me.
Also,
(a) there is no person with whom I have lived continuously for the 3
years immediately before pension commencement in a conjugal relationship and
who I have represented throughout that 3‑year period in my community as
being in a conjugal relationship with me, and
(b) there is no person with whom I have lived in a conjugal
relationship of some permanence up to pension commencement of which there is a
child or children by birth or adoption and who I have represented throughout
that period in my community as being in a conjugal relationship with me, and
(c) I have not received and am not aware of any matrimonial property
order or similar order of any court affecting the payment of my pension to my
separated spouse, whether filed under the Plans or not, and I am not aware of
the commencement of any proceedings to obtain any such order and as far as I
know, my separated spouse has no intention of claiming any interest in my
pension.
2. I understand
that the Plans require that I take my pension in a form which, in the event of
my death, provides my spouse with a pension for the rest of his or her
life. However, I understand that if I
sign this declaration, I am not required to provide a survivorship pension
benefit for my separated spouse and am free to choose any form of pension available
to me under the Plans and will be excluding that spouse from receiving that
benefit.
3. I have read
this form and understand it.
4. The facts
stated were true as at pension commencement (if that date has passed) or will
truly reflect circumstances at pension commencement to the best of my knowledge
and belief (if that date has not yet arrived).
In the latter case, if the circumstances set out in this form do change
before pension commencement, I will notify the Minister immediately of the
change.
And I make this solemn
declaration conscientiously believing it to be true and knowing that it is of
the same force and effect as if made under oath.
DECLARED before me )
at the ________ of _____ )
in _______ this _______ )
(Signature of Pensioner)
day of __________ 20___. )
______________________________ )
A
Commissioner for Oaths in
and for the Province/Territory
of _______________________
AR 196/2001
Sched.1;24/2002;78/2002;97/2002;118/2005;267/2006
Schedule 2
Provincial Judges and Masters
in Chambers (Unregistered)
Pension Plan
Interpretation of
Schedule 2
1(1) In this Schedule,
(d) “capped
salary” means the capped salary under and within the meaning of the Registered
Plan;
(m) “maximum
benefit accrual date” means the maximum benefit accrual date under the
Registered Plan;
(r.1) “pension
partner” means, with respect to any given provision of this Plan, the person
who, at the relevant time, was the pension partner with respect to the
equivalent or nearest to equivalent provision of the Registered Plan;
(u) “plan
fund” means the plan fund established by section 7(1);
(v.1) “Registered
Plan” means Schedule 1, containing the Provincial Judges and Masters in
Chambers (Registered) Pension Plan;
(w) “salary”
means salary within the meaning of section 1(w)(i) or (ii) of the Registered
Plan (including the full amount of any such salary after the latest pension
accrual date);
(y) repealed
AR 97/2002 s9;
(bb) “the
Plan” or “this Plan” means the plan established by section 2 as the Provincial
Judges and Masters in Chambers (Unregistered) Pension Plan.
(1.1) Section
1(1.1) of the Registered Plan applies with respect to this Plan.
(2) The
definitions of “actuarial equivalent”, “actuary”, “appointed”, “benefit”,
“contributions”, “former Regulation”, “judge”, “judicial service”, “latest
pension accrual date”, “leave without salary”, “master”, “matrimonial property
order”, “Minister”, “on LTDI”, “participant”, “participant current service contributions”,
“part‑time judge”, “pension” and “pensioner”, “pension commencement”,
“pensionable service”, “registered”, “service”, “tax rules”, “termination”,
“vested” and “years of pensionable service” contained in section 1 of the
Registered Plan apply in this Schedule,
with the references in those definitions to the Registered Plan or to a
particular provision of the Registered Plan being taken as references to this
Plan or to the corresponding provision of this Plan.
(3) Where
(a) a
provision of this Schedule incorporates by reference a provision of the
Registered Plan with the same or almost the same section or subsection number,
(b) the
provision of the Registered Plan incorporated contains a reference to a
subsection, clause, subclause or paragraph of another section (referred to in
this subsection as the “other enactment”) in the Registered Plan, and
(c) there
is no direct and non‑incorporating provision in this Schedule that
corresponds directly to and that has the same enactment number in this Schedule
as that other enactment in the Registered Plan,
then, the reference to
the other enactment in the Registered Plan is to be taken as referring to the
provision of this Schedule that incorporates by reference that other enactment
of the Registered Plan and as it so incorporates that other enactment.
(4) To
enhance the capacity for cross‑referencing, provisions in this Schedule
that are identical or similar or that correspond to provisions in Schedule 1
are given identical or almost identical enactment numberings and letterings,
even if this means breaking the normal sequential numbering and lettering
system for regulations.
Establishment of the
Plan
2 The Provincial Judges and
Masters in Chambers (Unregistered) Pension Plan is established with effect from
April 1, 1998.
Part 1
Administration
Administration of the
Plan
3(1) The Minister is the administrator of
the Plan.
(4) All
the records of the Registered Plan that are available to the Minister as
administrator of the Registered Plan are also available to the Minister in the
capacity as administrator of this Plan.
Fiscal year
4 Section 4 of the Registered
Plan applies with respect to this Plan.
Report to the
Legislative Assembly
5(1) Section 5 of the Registered Plan
applies with respect to this Plan.
(3) The
report to the Legislative Assembly under this Plan may be combined with that
under section 5 of the Registered Plan.
Part 2
Participation
The participants
6 The persons who are to and are
allowed to participate in this Plan are all persons who are participants of the
Registered Plan.
Part 3
Funding
RCA fund
7(1) There is hereby established a plan
fund for this Plan to be known as the “Provincial Judges and Masters in
Chambers RCA Fund”.
(2) Section
7(2) of the Registered Plan applies with respect to this Plan.
(3) The
Minister of Finance shall invest the assets of the plan fund in accordance with
the Financial Administration Act.
Actuarial valuation
report
8 Section 8 of the Registered
Plan applies with respect to this Plan.
Payment of benefits
and costs
9(1) Benefits, and the costs of
administering the Plan, are to be paid from the plan fund.
(3) Notwithstanding
anything in this Plan, if the Plan’s assets are insufficient to pay all the
benefits, those benefits that are not covered by the Plan’s assets are to be
paid by the Government.
Contributions and RCA
taxes
10(1) Section 10(1) of the Registered Plan
applies with respect to this Plan.
(3) Taxes
that are payable under the rules contained in the Income Tax Act (Canada) or the regulations under that Act, or both,
that pertain to retirement compensation arrangements within the meaning of that
legislation are to be paid from the plan fund and taxes that are refundable
under those rules are to be paid into the plan fund.
Participant contributions
11(1) Subject to this section, a
participant shall, at intervals coinciding with the salary periods fixed by
order of the Minister, make contributions for current service at the rate of
(a) 9%,
until March 31, 2000, and
(b) 7%,
with effect from April 1, 2000,
of the amount of the
participant’s salary that is in excess of the capped salary.
(2) A
participant who is about to enter into a period of leave without salary that
does not exceed the 2‑year maximum specified in section 13(3) of the
Registered Plan may apply to have that period taken into account as pensionable
service and, if he or she wishes to have it so taken into account, shall make
and, to the extent, if any, necessary, remit contributions, with respect to
that leave,
(a) pursuant
to subsection (1) for the period or periods referred to in section 11(2)(a) of
the Registered Plan, and
(b) pursuant
to subsection (1), except at double the rate set out in subsection (1), for any
subsequent periods.
(3) Notwithstanding
anything in this section, participant current service contributions are not to
be made after a participant reaches the maximum benefit accrual date.
(4) Section
11(4) of the Registered Plan applies with respect to this Plan.
(5) Section
11(5) of the Registered Plan applies with respect to this Plan.
Government
contributions
12 The Minister shall, if
necessary, within a reasonable time after receiving an actuarial valuation
report under section 8 and taking the recommendations in it into account, in
writing adjust the rate of the contributions to be paid by the Government until
the next time this section is applied, but the rate of contributions so
payable, in respect of each participant, must equal or exceed the rate payable
by the participant.
Part 4
Pensionable Service
Computation of
pensionable service
13 In computing the length of
pensionable service that a person accumulated, the periods to be taken into
account are the periods counting as pensionable service under section 13 of the
Registered Plan except that, for the purposes of this Plan, the words in
section 13(2) “or latest pension accrual date, whichever occurs first,” are to
be treated as omitted.
Part 5
Benefits
Interpretation and
application of Part 5
15(1) In this Part,
(a) “deferred
pension” means a pension under section 41(b);
(b) “highest
average salary” means, subject to subsection (2), the average of a person’s
annual salaries,
(i) if that person terminated before April 1, 2006,
(A) to the extent that the benefit is based on
pensionable service before April 1,1998, in the 5 or, if less than 5, the total
number of consecutive years, and
(B) to the extent that the benefit is based on
pensionable service after March 31, 1998, in the 3 or, if less than 3, the
total number of consecutive years,
or
(ii) if that person terminated after March 31, 2006, in the 3 or, if
less than 3, the total number of consecutive years,
of the following service
over which the average of the salaries was the highest, namely the person’s
pensionable service and any further service that would be pensionable service
but only for its occurring after the maximum benefit accrual date;
(c) “normal
pension” means a pension in the amount receivable under
(i) section 27(1)(a), in the case of pensionable service that occurred
before April 1, 1998,
(ii) section 27(1)(b), in the case of pensionable service occurring
after March 31, 1998 and before April 1, 2000, and
(iii) section 27(1)(c), in the case of pensionable service occurring
after March 31, 2000,
(taking no account of
section 27(2.1),) and in the form specified in section 27(3)(a) or (b),
depending on which of those clauses applies;
(d) “participant
contributions” has the meaning assigned to it in section 15(1)(d) of the
Registered Plan.
(2) For
the purpose of determining the consecutive years referred to in subsection
(1)(b), breaks in service shall be disregarded.
Limitation of
benefits
16 Notwithstanding
anything in this Plan except sections 27(1)(a), 36 and 37, no benefit under this Plan is payable in respect
of pensionable service before January 1, 1992.
Linking of benefit
choices to those made under Registered Plan
16.1 Notwithstanding anything in
this Part, so far as applicable, any choice, selection or election made or
deemed to be made under the Registered Plan in respect of the type or form of a
benefit with respect to specific pensionable service under that Plan or in
respect of pension commencement, designation of beneficiary or the nominee
under a joint life pension or any other matter is also to flow through to this
Plan.
Reduction for
Registered Plan benefits
17.1(1) Notwithstanding any other provision
of this Part except subsection (2), the amount of any benefit that a person is
entitled, but for this section, to receive under a provision of this Plan under
given circumstances shall be reduced by an amount equal to the amount that the
person is entitled to receive under those circumstances and in respect of
benefit accrual after December 31, 1991 under the corresponding provision of
the Registered Plan, except that the amount so payable under this Plan may not
be a negative amount.
(2) Subsection
(1) does not apply with respect to contributions made by a participant that
have been returned, paid to a person or transferred out of the Plan.
Division 1
Retirement Benefits
Amount and form of
pension
27(1) A vested person who terminates after
March 31, 1998 and has attained the age of 55 years is entitled to receive a
pension in the annual amount that is equal to
(a) 2%
of the highest average salary multiplied by the years of pensionable service
that occurred after December 31, 1991 and before April 1, 1998 and, if applicable, 2% of the difference between the highest
average salary and the highest average salary within the meaning of section
14(1)(b) of the Registered Plan multiplied by the years of pensionable service
that occurred before 1992,
(b) 2.67%
of the highest average salary multiplied by the years of pensionable service
occurring after March 31, 1998 and before April 1, 2000, and
(c) 3%
of the highest average salary multiplied by the years of pensionable service
occurring after March 31, 2000.
(2.1) Notwithstanding
subsection (1), a pension, or a portion of a pension, that falls within
subsection (1)(b) or (c) is to be reduced, if applicable, in amount by 3/12 of
1% for each complete month (with a proration for the additional portion, if
any, of a month) by which pension commencement falls short of
(a) the
date when the person attains the age of 60 years, or
(b) the
date when his or her future age and the accumulated judicial service to pension
commencement would amount to 80 years or, if sooner, the latest pension accrual
date,
whichever of the dates
specified in clauses (a) and (b) occurs last.
(3) A
pension under subsection (1) is payable
(a) if
the pensioner did not have a pension partner at pension commencement or if he
or she did but a valid statutory declaration referred to in section 28(3) was
filed in respect of the pension under the Registered Plan, for the life of the
pensioner, or
(b) if
the pensioner did have a pension partner at pension commencement and such a
declaration was not filed in respect of the pension under the Registered Plan,
in the form of a single life pension, payable only for the life of the
pensioner with the provision that, if the pensioner dies survived by that
person, the pension is payable to that person for life in an amount equal to
3/4 of the pension that would have been payable to the pensioner had the latter
continued to live.
Spousal protection
28(1) Section 28(1) of the Registered Plan
applies with respect to this Plan.
(2) Section
28(2) of the Registered Plan applies with respect to this Plan.
(3) Subsections
(1) and (2) do not apply where there was filed with the Minister under section
28(3) of the Registered Plan a statutory declaration or matrimonial property
order.
(4) A
declaration referred to in subsection (3) is valid only if it is valid for the
purposes of the Registered Plan.
(5) Section
28(5) of the Registered Plan applies with respect to this Plan.
Alternative forms of
pension
29(1) A selection under section 29(1) of
the Registered Plan also applies with respect to this Plan.
(2) Section
29(2) of the Registered Plan applies with respect to this Plan.
Disability pensions
31 Section 31 of the Registered
Plan applies with respect to this Plan.
Disability pension
adjustments
32 Section 32 of the Registered
Plan applies with respect to this Plan.
Postponement of
pension
33 A person who has not reached
the latest pension accrual date and who is entitled to receive a pension under
section 27 or 41(b) may postpone commencement of the pension to any date up to
that date.
Failure to select
pension
34 A person who fails to make a
choice of pensions as required by section 34 of the Registered Plan is deemed
for the purposes of the Plan to have chosen a pension in the form of a normal
pension.
Division 2
Death Benefits
Application of Division
35 Section 35 of the Registered
Plan applies with respect to this Plan.
Pension partner’s benefit
for pre-1992 service
36 Where there is a surviving
pension partner, the pension partner is entitled to receive a pension for life
in an amount equal to 3/4 of that part of the normal pension, if any, that is
based on pensionable service before 1992.
Benefits to other
beneficiaries for pre-1992 service
37 Where there is no surviving
pension partner,
(a) the
deceased is deemed to have chosen a pension in the form specified in section
29(1)(a) of the Registered Plan based on a normal pension, if any, with respect
to pensionable service that occurred before 1992, on a 10‑year term basis
if he or she had not made a valid choice as to the form of pension to be taken,
and
(b) if
such a choice had been made, the pension is payable in accordance with that
choice.
Pension partner’s benefit on death before pension commencement
38 Where there is a surviving
pension partner, the pension partner is entitled,
(a) if
the deceased was vested, to receive a pension for life in an amount equal to
3/4 of the normal pension, or
(b) if
the deceased was not vested, to receive an amount equal to the participant
contributions.
Benefits to other
beneficiaries
39 Section 39 of the Registered
Plan applies with respect to this Plan.
Division 3
Benefits on Termination
Before Pension Eligibility
Vested participants
under 55
41 Where a vested participant
terminates and has not yet attained the age of 55 years, he or she is entitled
(a) to
receive an amount equal to the participant contributions, or
(b) to
receive, on attaining the age of 55 years, a pension in the form and in the
amount of a normal pension reduced, however, as specified in section 27(2.1).
Non‑vested
participants
42 Where a non‑vested
participant terminates, he or she is entitled to receive an amount equal to the
participant contributions.
Division 4
Miscellaneous Provisions on Benefits
Cost-of-living increases
43 Section 43 of the Registered
Plan applies with respect to this Plan.
Interest allowance
44 Section 44 of the Registered
Plan applies with respect to this Plan.
Pension commencement
45 The effective date of the
commencement of a pension payable under this Plan is the day set for pension
commencement of the pension under section 45 of the Registered Plan that
corresponds to the pension under this Plan.
Commencement of
guaranteed term of years
46 Section 46 of the Registered
Plan applies with respect to this Plan.
Suspension of pension
on employment
47 Section 47 of the Registered
Plan applies with respect to this Plan.
Suspension of pension
on reappointment
48 Section 48 of the Registered
Plan applies with respect to this Plan.
Beneficiaries
49(1) Section 49 of the Registered Plan
applies with respect to this Plan.
(7) A
designation of beneficiary made under section 47 of the Trustee Act for the purposes of the Registered Plan operates as
well for the purposes of this Plan.
Method of payment of
pensions
50 Section 50 of the Registered
Plan applies with respect to this Plan except that the words in section 50(5)
“or section 21(1), as it incorporates those enactments” are to be treated as
omitted.
Idem – conversion
following death
51 Section 51 of the Registered
Plan applies with respect to this Plan.
Part 6
Miscellaneous
Interest chargeable
53 Section 53 of the Registered
Plan applies with respect to this Plan.
Advance against
pension
54 Section 54 of the Registered
Plan applies with respect to this Plan.
Actuarial formulas
55 The actuarial formulas to be
used for the purposes of this Plan and for any particular provision of this
Plan are to be those in use under the Registered Plan and the corresponding
provision of the Registered Plan, respectively.
Exercise of benefit
choice
56 A choice exercised in relation
to a benefit under the Registered Plan operates automatically, and with the
same effect, in relation to the corresponding benefit under this Plan.
Prohibition against
assignment, etc.
57(1) Section 57(1) of the Registered Plan
applies with respect to this Plan.
(2) For
the purposes of subsection (1), assignment does not include
(a) an
assignment under a matrimonial property order, or
(b) an
assignment by the legal representative of a deceased individual on the
distribution of the individual’s estate.
Matrimonial property
orders
58 The filing of a matrimonial
property order under the Registered Plan operates with the same effect in
relation to this Plan.
Liability of benefits
to legal process
59 Section 59 of the Registered
Plan applies with respect to this Plan.
Liability of
Government and prohibition
against extra-legislative benefits or remedies
60 Section 60 of the Registered
Plan applies with respect to this Plan.
Overpayments and
deficiencies
62 Section 62 of the Registered
Plan applies with respect to this Plan.
Return of money
63 Section 63(1) of the Registered
Plan applies with respect to this Plan.
Retentions for debt
64 Section 64 of the Registered
Plan applies with respect to this Plan.
Requirement of
evidence
65 Anything provided under or for
the purposes of section 65 of the Registered Plan is available to the Minister
for the purposes of this Plan as well.
Appeals
66(1) Section 66 of the Registered Plan
applies with respect to this Plan.
(11) Where
an appeal under section 66 of the Registered Plan also affects the same subject‑matter
under this Plan, the appeals shall be heard by the board appointed under the
Registered Plan together and in the same proceeding.
Termination of the
Plan, and surplus on wind-up
67 Section 67 of the Registered
Plan applies with respect to this Plan.
68 Repealed AR 118/2005 s12.
71 Repealed AR 196/2001 s6.
71.1, 71.2 Repealed AR 118/2005 s12.
Recalculation of past
benefits
72(1) Where a person terminated or died
during the period between January 1, 1992 and March 31, 1998 and that person or
another person deriving benefits through
him or her was in receipt of a pension or received a benefit based on
the value or remaining value of a pension, the amount of that pension or other
benefit is to be recalculated by the Minister on such basis as the Minister
decides, with effect from the original pension commencement date, with the
result that the aggregate pension that would have been payable from that date,
including all pension payments made before the commencement of this subsection,
is based on the following changes:
(a) the
salary basis for the pension is to be the full salary;
(b) the
early termination pension, if applicable, is to be on an unreduced basis
receivable on attainment of the age of 55 years;
(c) the
fraction “2/3” in sections 19.3(3) and 23.2(1) of the former Regulation is to
be treated as reading “3/4”.
(2) The
aggregate balance of the payments to be made as a result of the recalculations
under subsection (1) up to the date when the increases are reflected, if
applicable, in regular pension payments on a current basis are to be paid as a
lump sum or lump sums to the person or persons (including legal
representatives) who, given the circumstances that have occurred, would have
been entitled under the former Regulation.
(3) Pensions
affected by this section are to continue to be paid in the form selected at
pension commencement and are subject to the same entitlements and obligations
that applied under the former Regulation.
(4) Where
a benefit affected by this section is subject to a matrimonial property order,
the Minister shall make every reasonable endeavour to inform the non‑member
pension partner or former pension partner about the possible effect of this
section on the benefit.
Forms
73 The form in use for the
purposes of a particular provision of the Registered Plan also operates for the
purposes of the corresponding provision of this Plan.
AR 196/2001 Sched.
2;24/2002;78/2002;97/2002;118/2005;267/2006