Schedule 1
Application
NOTE: This
Schedule relates and corresponds to the Registered Plan under Schedule 1 to the
Act and it should particularly be noted that section 2(3) of that Schedule
applies with respect to this Schedule.
AR 17/92 s2
Part 1
Preliminary
Interpretation
1 In this Schedule or in
Schedule 1 to the Act, or in both, as the case may be,
(a) “Act”
means the Members of the Legislative Assembly Pension Plan Act;
(b) “dependent
minor child” means, in relation to another person, a minor child of that other
person who
(i) was wholly or substantially supported financially by that other
person immediately before that person’s death, and
(ii) was not then married or not an adult interdependent partner;
(c) “Ministerial
Regulation” means Schedule 1 to the Members of the Legislative Assembly
Pension Plan (Ministerial) Regulation (Alta. Reg. 320/85);
(d) “participant”
means a person who is a participant of the Plan by virtue of section 11 of
Schedule 1 to the Act;
(e) “years of pensionable service” means the
number of complete years and any fraction of a year of pensionable service.
AR 319/85
s1;17/92;109/2003
Part 2
Participation
Prescribed
Participants
2 Officers in receipt of
benefits under the disability plan who immediately before commencing to receive
those benefits were participants of the Plan are prescribed under section
11(1)(b) of Schedule 1 to the Act to be participants.
AR 319/85 s2;17/92
Part 3
Contributions
Current
Service Contributions by Employer
3 The Government shall, under
section 13(4) of Schedule 1 to the Act, make current service contributions on
behalf of a participant who is in receipt of benefits under the disability plan
in all circumstances.
AR 319/85 s3;17/92
Part 4
Pensionable Service
Requirement
to Apply and Make Payments in Time
4(1) Subject to this section, service
described in section 15(1)(b)(i), (ii) and (iv) of Schedule 1 to the Act shall
not be taken into account as pensionable service unless the person entitled to
have it taken into account applied to the Minister in writing, while a
participant, as to the amount of contributions required and complied with
section 5, and, where applicable, section 6.
(2) Where
the person complied with sections 5 and 6 except that he did not pay the whole
of the required amount, the Minister may take the service for which he has paid
into account as pensionable service.
(3) After
receiving an application referred to in subsection (1), the Minister shall send
the participant or former participant a notice advising him of the required
amount.
AR 319/85 s4;17/92
Method of Making Non‑current
Service Contributions
5(1) Contributions for service described in section 15(1)(b) of
Schedule 1 to the Act are to be made by lump sum payment, by instalments
withheld from salary or by annual instalments.
(2) In
the case of a lump sum payment, the required amount must be paid in full within
90 days of the date of the notice advising the participant or former
participant of the required amount.
(3) In
the case of payment by instalments withheld from salary, the participant must
authorize the withholding and the 1st payment must be withheld from the
participant’s salary within 90 days of the date of the notice advising him of
the required amount, and that amount must be paid in full by regular instalments
withheld from salary in an amount that is not less than $50 per month and is
sufficient to ensure full payment with interest in 15 years.
(4) In
the case of payment by annual instalments, the required amount must be paid in
full by annual payments in an amount that is at least equal to 12 times the
minimum monthly payment described in subsection (3), the first instalment being
payable within 90 days of the date of the notice advising the participant of
the required amount and the subsequent annual instalments being payable on or
before the anniversary of the due date of the first instalment.
(5) Notwithstanding
a person’s having entered into arrangements to effect payment under subsection
(3) or (4), he may thereafter change the basis of instalment payments to that
provided for in subsection (4) or (3) respectively.
(6) Notwithstanding a person’s having entered into
arrangements to effect payment under subsection (3), (4) or (5), he may at any
time prepay the balance of the required amount or any portion of that balance.
AR 319/85
s5;158/87;17/92
6 Notwithstanding section 5,
where a person ceases to be an officer leaving contributions under section
15(1)(b) of Schedule 1 to the Act not fully paid, he must pay the balance of
the required amount within 90 days after his ceasing to be an officer.
AR 319/85 s6;17/92
7 Repealed AR 17/92 s5.
Amount of Contributions
8(1) The amounts of the contributions required to have an
officer’s service described in section 15(1)(b) of Schedule 1 to the Act taken
into account as pensionable service are as follows:
(a) for
service as an officer where the officer did not contribute to the Plan, 7.5% of
the salary during that service;
(b) for
service in respect of which contributions have been returned, the amount of the
contributions returned and interest paid to the person when he ceased to be an
officer;
(c) for
any other service, 15% of the salary being paid to the officer at the time the
Minister receives a written request from him as to the amount required,
calculated as if that salary were actually paid to him throughout that service.
(1.1) Contributions
under this section are subject to any limitations imposed under the applicable
circumstances by the tax rules.
(2) Interest
shall be added to an amount described in subsection (1)(a) or (c), calculated
from the date the service was rendered to the date of payment.
(3) Interest shall be added to an amount described
in subsection (1)(b), calculated from the date the contributions were returned
to the date of payment.
AR 319/85 s8;17/92
Part 5
Benefits
Division
1
Retirement Benefits
Deemed
Salary for Pension Calculation Purposes
9 For the purposes of
determining the pension of a person whose pensionable service does not include
at least 3 years’ pensionable service, whether before, on or after January 1,
1992 as an officer but does include other service, whether before, on or after
January 1, 1992, his salary during that other service is deemed to be the
salary on which the contributions paid to establish that service were based.
AR 319/85 s9;17/92
Division 2
Death Benefits
10 Repealed AR 17/92 s8.
Death After Entitlement
to Unreduced Pension
11 Where a person who ceased to
be an officer and became entitled to an unreduced pension or became so entitled
but only for his postponing it subsequently dies without having made a valid
choice as to the form of pension to be taken, he is deemed for the purposes of
the Plan to have chosen,
(a) if
he had a pension partner immediately prior to his death with whom he lived for
at least 5 years before his death, a normal pension,
(b) if
he had a pension partner immediately prior to his death but with whom he lived
for a period of less than 5 years before his death, a pension referred to in
section 19(1)(b)(i) of Schedule 1 to the Act with that pension partner as the
designated nominee, or
(c) if he had no pension partner immediately
prior to his death, a guaranteed term pension referred to in section 19(1)(a)
of Schedule 1 to the Act on a 10‑year basis.
AR 319/85
s11;17/92;109/2003;196/2006
Division 3
Miscellaneous
Method
of Payment of Benefits
12(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
the effective date of the pension is after the 1st day of a month, the amount
payable in respect of the remaining days in the month is as follows:
annual
amount of pension X number of days remaining
in
the month
365
AR 319/85 s12
13(1) Where a pensioner who has chosen a
guaranteed term pension dies before the expiry of the term and the person
entitled to the remainder of the pension payments requests the Minister in
writing that those payments be commuted to a lump sum payment, the person so
entitled shall instead be paid the commuted value of the remaining pension
payments determined in accordance with the actuarial tables.
(2) Subsection
(1) does not apply if the person entitled is the pension partner or includes a
dependent minor child of the deceased, unless the Minister grants the request
for commutation.
(3) Where a person is to be paid a commuted value
under this section and there are pension payments outstanding after the date of
death and before the payment of the commuted value, the outstanding payments
are to be made first and the remaining payments are to be commuted to a lump
sum.
AR 319/85 s13;109/2003
Suspension of Pensions
Suspension of pensions
on re‑employment - where current service contributions required
14 Subject to section 15.1, where
a person who is receiving a pension in respect of his own pensionable service
becomes, or before the commencement of this section, became, engaged to work
for an employer within the meaning of the Public Service Pension Plan (Alta.
Reg. 368/93) or the Management Employees Pension Plan (Alta. Reg.
367/93) and is required to make current service contributions under and within
the meaning of that Plan, his pension is suspended while he is so engaged.
AR 319/85 s14;346/94
Idem - where current
service contributions not required
15 Subject to section 15.1, where
a person who is receiving a pension in respect of his own pensionable service
becomes, or before the commencement of this section, became, engaged to work
for an employer within the meaning of the Public Service Pension Plan (Alta.
Reg. 368/93) or the Management Employees Pension Plan (Alta. Reg.
367/93) and is not required to make current service contributions under and
within the meaning of that Plan, his pension is suspended while he is so engaged
if the period of work exceeds in any calendar year a total of 84 working days
or commences during the 3‑month period immediately following pension
commencement.
AR 319/85
s15;17/92;346/94
Exceptions and
interpretation
15.1(1) Subject to subsections (2) and (3),
sections 14 and 15 do not apply with respect to an engagement to perform work
having a specified duration or termination date that was entered into before
June 15, 1993, during the currency of that particular engagement.
(2) If
an engagement entered into before June 15, 1993 does not have a specified
duration or termination date, then, for the purposes of this section and
sections 14 and 15, the engagement is deemed to terminate at the end of 1995
unless previously terminated, and, if the person is still engaged to work after
that date, he is deemed to enter into a new engagement on January 1, 1996.
(3) Sections
14 and 15 do not apply to a person after the end of the year in which he
attained the age of 71 years.
(4) For
the purposes of subsections (1) and (2), the renewing of an engagement
constitutes the entering into of a new engagement.
(5) For the purposes of this section and sections
14 and 15, a person is engaged to work for an employer if in fact work is
performed for or on behalf of the employer, whether there is a contract to
perform that work or not and regardless of whether the person is engaged by
that employer, by appointment on the part of the Crown or otherwise.
AR 346/94 s2
Part 6
Miscellaneous
Interest
16(1) Subject to this section, where Schedule 1 to the Act or the
regulations under Schedule 1 to the Act provide for the allowing or charging of
interest, interest shall be allowed or charged at a rate of 4% per annum
compounded semi‑annually.
(2) Where the Minister considers that a person has
been substantially disadvantaged by his payment of a contribution referred to
in section 42 of Schedule 1 to the Act and repays him money under that section,
the interest paid on the money may be at the rate of the average of the 12
monthly yields on provincial long‑term bonds, as reported by McLeod,
Young, Weir Limited for each year or portion of a year during which the money
was not repaid.
AR 319/85
s16;17/92;196/2006
Cost‑of‑living
increases
16.1(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 section
75(3) to (6) of the Management Employees Pension Plan (AR 367/93).
(2) The increases shall also be applied to the
periods of postponement under section 22 of the Act.
AR 230/2003 s2
Appealable Regulation
Provisions
17 The whole of the regulations
applicable to the Plan is prescribed for the purposes of section 33(1) of
Schedule 1 to the Act.
AR 319/85
s17;17/92;196/2006
18 Repealed AR 17/92 s13.
Schedule 2
Application
NOTE: This Schedule relates and corresponds to
the Supplementary Plan under Schedule 2 to the Act.
Part 1
Preliminary
Interpretation
1 Section 1 of Schedule 1
applies with respect to the Plan, except that references in it to Schedule 1 to
the Act and Schedule 1 to the Members of the Legislative Assembly Pension
Plan (Ministerial) Regulation are to be treated as references to Schedule 2
to the Act and Schedule 2 to that Regulation respectively.
Part 2
Participation
Prescribed
Participants
2 Section 2 of Schedule 1
applies with respect to the Plan, except that the reference in it to Schedule 1
to the Act is to be treated as a reference to Schedule 2 to the Act.
Part 3
Contributions
Current
Service Contributions by Employer
3 Section 3 of Schedule 1
applies with respect to the Plan, except that the reference in it to Schedule 1
to the Act is to be treated as a reference to Schedule 2 to the Act.
Part 4
Pensionable Service
Requirement
to Apply and Make Payments in Time
4 Section 4 of Schedule 1
applies with respect to the Plan, except that the reference in it to Schedule 1
to the Act is to be treated as a reference to Schedule 2 to the Act.
Method of Making Non‑current
Service Contributions
5 Section 5 of Schedule 1
applies with respect to the Plan, except that the reference in it to Schedule 1
to the Act is to be treated as a reference to Schedule 2 to the Act.
6 Section 6 of Schedule 1
applies with respect to the Plan, except that the reference in it to Schedule 1
to the Act is to be treated as a reference to Schedule 2 to the Act.
7 Notwithstanding section 5, a
person who immediately before November 1, 1985 was participating in the pension
plan under the former Act and had made arrangements for payment with respect to
service under the former Act and who was continuing to make payments up to December
31, 1991 may continue to make payments under those arrangements until payment
is made in full.
Amount of Contributions
8 Section 8(1), (2) and (3) of
Schedule 1 apply with respect to the Plan, except that the reference in section
8(1) to Schedule 1 to the Act is to be treated as a reference to Schedule 2 to
the Act.
Part 5
Benefits
Division
1
Retirement Benefits
Deemed
Salary for Pension Calculation Purposes
9 Section 9 of Schedule 1
applies with respect to the Plan.
Division 2
Death Benefits
Additional
Payments for Pension
Partner or Dependent Minor
10 The
other officer contributions prescribed for the purposes of section 26(1) of
Schedule 2 to the Act are contributions made for service described in section
15(1)(b)(ii) of Schedule 2 to the Act, to the extent that the original
contributions that were returned were current service contributions.
AR 319/85 s10;196/2006
Death After Entitlement
to Unreduced Pension
11 Section 11 of Schedule 1
applies with respect to the Plan, except that the references in it to Schedule
1 to the Act are to be treated as references to Schedule 2 to the Act.
Division 3
Miscellaneous
Method
of Payment of Benefits
12 Section 12 of Schedule 1
applies with respect to the Plan.
13 Section 13 of Schedule 1
applies with respect to the Plan.
Suspension of Pensions
Suspension of pensions
on re‑employment - where current service contributions required
14 Section 14 of Schedule 1, so
far as applicable, applies.
Idem - where current
service contributions not required
15 Section 15 of Schedule 1
applies.
Exceptions and
interpretation
15.1 Section 15.1 of Schedule 1
applies.
Part 6
Miscellaneous
Interest
16 Section 16 of Schedule 1
applies with respect to the Plan, except that references in it to Schedule 1 to
the Act are to be treated as references to Schedule 2 to the Act.
Cost‑of‑living
increases
16.1(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 section
75(3) to (6) of the Management Employees Pension Plan (AR 367/93).
(2) The increases shall also be applied to the
periods of postponement under section 21 of the Act.
Appealable Regulation
Provisions
17 Section 18 of Schedule 1
applies with respect to the Plan, except that the reference in it to Schedule 1
to the Act is to be treated as a reference to Schedule 2 to the Act.
AR 17/92
s14;346/94;109/2003;230/2003;196/2006