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Vol. 137, No. 8 — February 22, 2003 Regulations Amending the Contraventions RegulationsStatutory Authority Contraventions Act Sponsoring Department Department of Justice REGULATORY IMPACT ANALYSIS STATEMENT Description The Contraventions Act (the Act) was passed in October 1992 to allow for the ticketing of certain federal offences designated as contraventions as an alternative means of prosecution. Because the Act required for its implementation that a complex administrative infrastructure be put in place first, it was not proclaimed immediately. In 1996, following requests from the provinces and as a result of the Programs Review initiative, the Act was amended to make it possible to use provincial and territorial offence schemes for the prosecution of contraventions. This amendment also authorized the signing of agreements with provincial and territorial governments respecting administrative and technical aspects of the implementation of the contraventions regime. The Act, as amended, came into force on August 1, 1996. The Contraventions Regulations are made pursuant to section 8 of the Act. They identify each offence that has been designated as a contravention and provide a short-form description and a fine amount for each contravention. The Regulations have been amended several times since their coming into force to add new contraventions or reflect changes to the offence creating legislation. The proposed amendment to the Contraventions Regulations designates as contraventions several offences found in the National Capital Commission Animal Regulations and in the National Capital Commission Traffic and Property Regulations. Alternatives In order to decriminalize a federal offence and give individuals the possibility of pleading guilty without having to appear in court, it is necessary that the Governor in Council, pursuant to section 8 of the Contraventions Act, amend the Contraventions Regulations. There is no other option. Benefits and Costs The Contraventions Regulations are an essential element for the pursuit of the following three objectives underlying the Contraventions Act: to decriminalize certain federal offences, to ease the courts' workload and to improve the enforcement of federal legislation. This amendment to the Regulations does not impose new restrictions or burdens on individuals or businesses. It is part of a system that will ensure that the enforcement of the designated offences will be less onerous on the offender and more proportionate and appropriate to the seriousness of the violation. While there is no data from which one can draw a comparison, there is consensus among all key players that designating contraventions will result in savings to the entire justice system and provide the public with a quicker and more convenient process for handling federal offences. Consultation The proposed amendment to the Contraventions Regulations is to be published in Part I of the Canada Gazette for a 30-day consultation period. The Contraventions Regulations were listed in the Federal Regulatory Plan as number Jus/97-1-I. Compliance and Enforcement Compliance with these Regulations is not an issue as they only purport to identify the offences that are being designated as contraventions, give a short-form description of these offences and provide the applicable fines. For further information concerning the proposed amendment to the Contraventions Regulations, please contact Michel Gagnon, Director, Contraventions Project, Department of Justice, 284 Wellington Street, Ottawa, Ontario K1A 0H8, (613) 998-5669 (Telephone), (613) 998-1175 (Facsimile), michel.gagnon@ justice.gc.ca (Electronic mail). Notice is hereby given that the Governor in Council, pursuant to section 8 (see footnote a) of the Contraventions Act (see footnote b) , proposes to make the annexed Regulations Amending the Contraventions Regulations. Interested persons may make representations with respect to the proposed Regulations within 30 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to Michel Gagnon, Director of the Contraventions Project, Department of Justice, 284 Wellington Street, Ottawa, Ontario K1A 0H8. Persons making representations should identify any of those representations the disclosure of which should be refused under the Access to Information Act, in particular under sections 19 and 20 of that Act, and should indicate the reasons why and the period during which the representations should not be disclosed. They should also identify any representations for which there is consent to disclosure for the purposes of that Act. Ottawa, February 20, 2003 EILEEN BOYD Assistant Clerk of the Privy Council REGULATIONS AMENDING THE CONTRAVENTIONS REGULATIONS AMENDMENTS 1. Part I of Schedule III.1 to the Contraventions Regulations (see footnote 1) is renumbered as Part III and is placed in numerical order. 2. Part II of Schedule III.1 to the Regulations is renumbered as Part I. 3. Schedule III.1 to the Regulations is amended by adding the following after Part I: PART II National Capital Commission Animal Regulations
4. Item 18 of Part III of Schedule III.1 to the Regulations is repealed. 5. Items 43 and 44 of Part III of Schedule III.1 to the Regulations are replaced by the following :
COMING INTO FORCE 6. These Regulations come into force on the day on which they are registered. [8-1-o] Regulations Amending the Public Service Superannuation RegulationsStatutory Authority Public Service Superannuation Act and Financial Administration Act Sponsoring Agency Treasury Board Secretariat REGULATORY IMPACT ANALYSIS STATEMENT Description In order to receive special tax treatment, an employer-sponsored pension plan must limit benefits in accordance with the provisions of the Income Tax Act (ITA). The Retirement Compensation Arrangements Regulations, No. 1 (RCA No. 1) is the vehicle for providing those pension benefits that cannot be provided under a registered pension plan, such as the Public Service Superannuation Act (PSSA), due to ITA limits. The proposed technical amendment to the Public Service Superannuation Regulations is consequential to the concurrent RCA No. 1 changes. It ensures consistency of treatment between the two parts of the pension plan. As such, both sets of amendments will come into force on the same day. Alternatives As the registered pension plans for federal employees are contained in statute, there is no alternative but to amend the Regulations. Benefits and Costs The application of this amendment is limited to the affected individuals whose particular circumstances are described in the amendment. Consultation Consultations and discussions were held within the Pensions and Benefits Division, Treasury Board Secretariat, and with officials of the Department of Public Works and Government Services and the Privy Council Office. Compliance and Enforcement The normal legislative, regulatory and administrative compliance structures will apply, including internal audits, the usual reports to Parliament, and responses to inquiries received from Members of Parliament, affected plan members and their representatives. Joan M. Arnold, Director, Pension Legislation Development, Pensions and Benefits Division, Treasury Board Secretariat, Ottawa, Ontario K1A 0R5, (613) 952-3119. Notice is hereby given that the Treasury Board, pursuant to section 71 of the Public Service Superannuation Act and paragraph 7(2)(a) of the Financial Administration Act proposes to make the annexed Regulations Amending the Public Service Superannuation Regulations. Interested persons may make representations with respect to the proposed Regulations within 15 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to Phil Charko, Assistant Secretary, Pensions and Benefits Division, Treasury Board Secretariat, L'Esplanade Laurier, 300 Laurier Avenue West, 5th Floor, Ottawa, Ontario K1A 0R5. LUCIENNE ROBILLARD President of the Treasury Board REGULATIONS AMENDING THE PUBLIC SERVICE SUPERANNUATION REGULATIONS AMENDMENT 1. The Public Service Superannuation Regulations (see footnote 2) are amended by adding the following after section 30.4: CALCULATION OF AMOUNTS UNDER SUBSECTIONS 40.2(7) OR (8) OF THE ACT 30.41 For the purposes of subsection 40.2(7) of the Act, the following amounts, as applicable, are deemed to be paid to the employer pursuant to subsection 40.2(3) of the Act:
(b) any amount by which an amount under subsection 38.4(1) of those Regulations exceeds a lump sum amount that would be calculated under paragraph 38.4(2)(a) of those Regulations; and (c) any amount under section 41.6 of those Regulations. 30.42 For the purposes of subsection 40.2(8) of the Act, the following amounts, as applicable, are deemed to be paid to the employer pursuant to subsection 40.2(3) of the Act:
(b) any amount under section 41.6 of those Regulations. COMING INTO FORCE 2. These Regulations come into force on the day on which they are registered. [8-1-o] Regulations Amending the Retirement Compensation Arrangements Regulations, No. 1Statutory Authority Special Retirement Arrangements Act Sponsoring Agency Treasury Board Secretariat REGULATORY IMPACT ANALYSIS STATEMENT Description In order to receive special tax treatment, an employer-sponsored pension plan must limit benefits in accordance with the provisions of the Income Tax Act (ITA) and Regulations. The ITA permits benefits in excess of these limits to be provided for under a retirement compensation arrangement. The Retirement Compensation Arrangements Regulations, No. 1 (RCA No. 1), were introduced in 1994 to provide for the payment of benefits in excess of the ITA limits. These proposed amendments to the RCA No. 1 are required to provide a mechanism for the transfer of an amount from the Retirement Compensation Arrangements Account in respect of individuals, to whom RCA No. 1 applies, who choose to transfer their pension credits to an outside pension plan under a pension transfer agreement. The RCA No. 1 amount must be transferred to a retirement compensation arrangement established by an outside employer, where possible; otherwise the amount will be payable to the individual in a lump sum, taxable at source. Alternatives As the registered pension plans for federal employees are contained in statute, there is no alternative but to amend the Regulations. Benefits and Costs The application of this amendment is limited to the affected individuals whose particular circumstances are described in the amendment. Consultation Consultations and discussions were held within the Pensions and Benefits Division, Treasury Board Secretariat and with officials of the Department of Public Works and Government Services and the Privy Council Office. Compliance and Enforcement The normal legislative, regulatory and administrative compliance structures will apply, including internal audits, the usual reports to Parliament, and responses to inquiries received from Members of Parliament, affected plan members and their representatives. Joan M. Arnold, Director, Pension Legislation Development, Pensions and Benefits Division Treasury Board Secretariat, Ottawa, Ontario K1A 0R5, (613) 952-3119. Notice is hereby given that the Governor in Council, pursuant to sections 11 (see footnote c) and 13, subsection 19(3) and section 28 of the Special Retirement Arrangements Act (see footnote d) , proposes to make the annexed Regulations Amending the Retirement Compensation Arrangements Regulations, No. 1. Interested persons may make representations with respect to the proposed Regulations within 15 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to Phil Charko, Assistant Secretary, Pensions and Benefits Division, Treasury Board Secretariat, L'Esplanade Laurier, 300 Laurier Avenue West, Ottawa, Ontario K1A 0R5. Ottawa, February 7, 2003 EILEEN BOYD Assistant Clerk of the Privy Council REGULATIONS AMENDING THE RETIREMENT COMPENSATION ARRANGEMENTS REGULATIONS, NO. 1 AMENDMENTS 1. Section 2 of the Retirement Compensation Arrangements Regulations, No. 1 (see footnote 3) is amended by adding the following in alphabetical order: "external retirement compensation arrangement" means a retirement compensation arrangement within the meaning of subsection 248(1) of the Income Tax Act established by an approved employer or an eligible employer; (régime externe) 2. The Regulations are amended by adding the following after section 2: 2.1 In these Regulations, "agreement" means an agreement as amended from time to time. 3. Subsection 13(3) of the Regulations is amended by striking out the word "and" at the end of paragraph (e) and by adding the following after that paragraph:
4. Subsection 15(1) of the Regulations is replaced by the following: 15. (1) Subject to section 15.1, a participant who ceases to be required to contribute to the Retirement Compensation Arrangements Account under this Part may opt to receive a benefit of the type that the participant would otherwise be entitled to receive under section 13 of the Public Service Superannuation Act, based on the participant's age on ceasing to be required to contribute under this Part and on the aggregate of the pensionable service to the credit of the participant under that Act and the period of service in respect of which the participant was required to contribute under this Part. 5. The Regulations are amended by adding the following after section 15: 15.1 (1) Subject to subsection (2), if an amount is paid to an eligible employer in respect of a participant pursuant to subsection 40.2(3) of the Public Service Superannuation Act, the Minister shall transfer to an external retirement compensation arrangement established by that employer the lesser of
(ii) an amount representing interest after valuation date, if any, on the amount determined under subparagraph (i), calculated at the same rate and in the same manner as in that agreement, and (2) If the eligible employer has not established an external retirement compensation arrangement or has established an external retirement compensation arrangement but is not prepared to provide benefits under that arrangement in respect of the amount referred to in subsection (1), the Minister shall not transfer the amount to that employer, but shall pay to the participant a lump sum amount calculated in accordance with section 15.2. (3) If the amount transferred under subsection (1) is less than the lump sum amount that would be paid to the participant under subsection (2), the Minister shall pay to the participant an amount equal to the difference. (4) If a division of a participant's pension benefits is effected under section 8 of the Pension Benefits Division Act before the date on which the transfer or payment is effected, the amount transferred or paid shall be reduced to take into account the adjustment to the participant's pension benefits made in accordance with section 21 of the Pension Benefits Division Regulations. (5) The transfer or payment of an amount under this section shall be made within the time limit for the payment of an amount to an eligible employer provided in the agreement with that employer or within 12 months after the coming into force of this subsection, whichever is the later. (6) When all amounts under this section have been transferred or paid, as applicable, the participant shall cease to be entitled to any benefit under this Part or under section 68 in respect of the period of service to which the transfer or payment relates. (7) For the purposes of this section and section 15.2, "valuation date" has the same meaning as in the agreement with the eligible employer. 15.2 The lump sum amount referred to in subsection 15.1(2) is equal to
(ii) for the purposes of determining the average annual salary in subsection 11(1) of that Act, the salary of the participant for the period for which the participant contributed under this Part were that referred to in subsection 8(3) or 9(1), and (iii) the computation referred to in paragraph 11(1)(b) of that Act were made without reference to the annual rate of salary fixed or determined by the regulations referred to in subparagraph 11(1)(b)(iii) of that Act, and
less the sum of
and
6. Paragraph 35(2)(b) of the Regulations is replaced by the following:
7. Subsections 38.1(2) to (6) of the Regulations are replaced by the following: (2) The lump sum amount is equal to
less
8. The Regulations are amended by adding the following after section 38.3: 38.4 (1) Subject to subsection (2), if an amount is paid to an eligible employer in respect of a participant pursuant to subsection 40.2(3) of the Public Service Superannuation Act, the Minister shall transfer to an external retirement compensation arrangement established by that employer the lesser of
(ii) an amount representing interest after valuation date, if any, on the amount determined under subparagraph (i) calculated at the same rate and in the same manner as in the agreement with the employer, and (2) If the eligible employer has not established an external retirement compensation arrangement or has established an external retirement compensation arrangement but is not prepared to provide benefits under that arrangement in respect of the amount referred to in subsection (1), the Minister shall not transfer the amount to that employer, but shall pay to the participant
(b) in any other case, a lump sum amount equal to the sum of the contributions that the participant has made under this Division plus interest, if any, calculated at the rate and in the manner set out in subsection 10(9) of that Act. (3) If the amount transferred under subsection (1) is less than the lump sum amount that would be paid to the participant under subsection (2), the Minister shall pay to the participant an amount equal to the difference. (4) If a division of a participant's pension benefits is effected under section 8 of the Pension Benefits Division Act before the date on which the transfer or payment is effected, the amount transferred or paid shall be reduced to take into account the adjustment to the participant's pension benefits made in accordance with section 21 of the Pension Benefits Division Regulations. (5) The transfer or payment of an amount under this section shall be made within the time limit for the payment of an amount to an eligible employer provided for in the agreement with that employer or within 12 months after the coming into force of this subsection, whichever is the later. (6) When all amounts under this section have been transferred or paid, as applicable, the participant shall cease to be entitled to any benefit under this Division or under section 68 in respect of the period of service to which the transfer or payment relates. (7) For the purposes of this section and section 38.5, "valuation date" has the same meaning as in the agreement with the eligible employer. 38.5 The lump sum amount referred to in paragraph 38.4(2)(a) is equal to
and
less the sum of
and
38.6 (1) Subject to subsection (3), if an amount is paid to an approved employer in respect of a participant pursuant to subsection 40(3) of the Public Service Superannuation Act, the Minister shall transfer to an external retirement compensation arrangement established by that employer the lesser of
(b) an amount calculated by the employer as being the amount required to provide benefits under its external retirement compensation arrangement with regard to the accrued benefits of the participant under this Division and section 68. (2) Subject to subsection (3), if an amount is paid to an approved employer in respect of a participant pursuant to subsection 40(4) of the Public Service Superannuation Act, the Minister shall transfer to an external retirement compensation arrangement established by that employer the lesser of
(B) an amount representing interest after valuation date, if any, on the amount determined under clause (A) calculated at the same rate and in the same manner as in the agreement with the employer, and (3) If the approved employer has not established an external retirement compensation arrangement or has established an external retirement compensation arrangement but is not prepared to provide benefits under that arrangement in respect of the amount referred to in subsection (1) or (2), the Minister shall not transfer the amount to the employer, but shall pay to the participant a lump sum amount equal to the sum of the contributions that the participant has made under this Division plus interest calculated at the rate and in the manner set out in subsection 10(9) of the Public Service Superannuation Act. (4) If the amount transferred under subsection (1) or (2) is less than the lump sum amount that would be paid to the participant under subsection (3), the Minister shall pay to the participant an amount equal to the difference. (5) If a division of a participant's pension benefits is effected under section 8 of the Pension Benefits Division Act before the date on which the transfer or payment is effected, the amount transferred or paid shall be reduced to take into account the adjustment to the participant's pension benefits made in accordance with section 21 of the Pension Benefits Division Regulations. (6) The transfer or payment of an amount under this section shall be made within 12 months after the coming into force of this subsection. (7) When all amounts under this section have been transferred or paid, as applicable, the participant shall cease to be entitled to any benefit under this Division or under section 68 in respect of the period of service to which the transfer or payment relates. (8) For the purposes of subparagraph (2)(a)(i), "valuation date" means the date referred to in subparagraph 40(4)(a)(i) of the Public Service Superannuation Act. 9. Subsection 41.2(1) of the Regulations is replaced by the following: 41.2 (1) If a participant opts for a transfer value under section 13.01 of the Public Service Superannuation Act or becomes entitled to the payment of an amount under subsection 40.2(7) of that Act, a benefit shall be paid to the participant in the form of a lump sum equal to the amount by which the amount payable to the participant under subsection 13.01(2) of that Act is reduced as a result of the operation of the limits set out in any of subsections 30.6(1) and (2), 30.8(1) and 80.1(1) of the Public Service Superannuation Regulations together with interest, if any. 10. The headings before section 41.7 of the Regulations are replaced by the following: DIVISION III TRANSFERS OF FUNDS IN RESPECT OF EMPLOYEES OF CERTAIN CORPORATIONS General 11. Section 41.7 of the Regulations is replaced by the following: 41.6 (1) If an amount paid pursuant to subsection 40.2(3) of the Public Service Superannuation Act to an employer listed in Schedule 5 is reduced as a result of the operation of the limits set out in any of subsections 30.6(1) and (2), 30.8(1) and 80.1(1) of the Public Service Superannuation Regulations, the Minister shall transfer to an external retirement compensation arrangement established by that employer, an amount equal to the amount of the reduction, together with interest, if any. (2) For the purposes of subsection (1), interest shall be calculated at the same rate and in the same manner as provided in the agreement referred to in subsection 40.2(2) of the Public Service Superannuation Act with the employer. (3) The transfer of an amount under this section shall be made within the time limit for the payment of an amount to the employer provided for in the agreement or within 12 months after the day on which the name of the employer is added to Schedule 5, whichever is the later. 41.7 (1) If an amount is paid pursuant to subsection 40.2(3) of the Public Service Superannuation Act to an employer listed in Schedule 6 in respect of a participant other than a participant contemplated by section 38.4, the Minister shall pay to an external retirement compensation arrangement established by that employer an amount equal to the aggregate of
(b) an amount representing interest after valuation date, if any, on the amount determined under paragraph (a) calculated at the same rate and in the same manner as in the agreement with the employer. (2) If a division of a participant's pension benefits is effected under section 8 of the Pension Benefits Division Act before the payment of an amount to an external retirement compensation arrangement under subsection (1), the amount paid shall be reduced to take into account the adjustment to the participant's pension benefits made in accordance with section 21 of the Pension Benefits Division Regulations. (3) The payment of an amount under this section shall be made within the time limit for the payment of an amount to the employer provided for in the agreement or within 12 months after the day on which the name of the employer is added to Schedule 6, whichever is the later. (4) For the purposes of this section, "valuation date" has the same meaning as in the agreement with the employer. 12. Paragraph 61(2)(b) of the Regulations is replaced by the following:
13. The Regulations are amended by adding the following after section 70: Application of Certain Provisions of the Public Service Superannuation Regulations 14. The Regulations are amended by adding the following after section 71: Period Referred to in Subsection 19(3) of the Act 72. The period referred to in subsection 19(3) of the Act begins on the first day of the fiscal year in which the report referred to in subsection 19(1) of the Act is laid before Parliament and ends on the last day of the fifteenth fiscal year after the tabling of that report. 15. The Regulations are amended by adding the following after Schedule 4: SCHEDULE 5 Export Development Canada Exportation et développement Canada Farm Credit Corporation Société du crédit agricole SCHEDULE 6 Export Development Canada Exportation et développement Canada Farm Credit Corporation Société du crédit agricole COMING INTO FORCE 16. These Regulations come into force on the day on which they are registered. [8-1-o] S.C. 1996, c. 7, s. 4 S.C. 1992, c. 47 SOR/96-313 C.R.C., c. 1359; SOR/93-450 S.C. 2002, c. 17, s. 29 S.C. 1992, c. 46, Sch. I SOR/94-785 |
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