CONSOLIDATION

Enhanced Survivor Annuity Regulations

SOR/2001-282

Current to June 20, 2022 Last amended on April 15, 2019



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. The last amendments came into force on April 15, 2019. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022 Last amended on April 15, 2019

TABLE OF PROVISIONS Enhanced Survivor Annuity Regulations

Interpretation

Election

Documents Required

Reduction of Judge’s Annuity

Calculation of Enhanced Survivor Annuity

Demographic Assumptions

Revision or Revocation of an Election

Election Ceases to Have Effect

*14

Coming into Force

Current to June 20, 2022 Last amended on April 15, 2019

ii

Registration SOR/2001-282

August 1, 2001

JUDGES ACT Enhanced Survivor Annuity Regulations

P.C. 2001-1361

August 1, 2001

Her Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 44.01(5)aa of the Judges Act, hereby makes the annexed Enhanced Survivor Annuity Regulations.

a

S.C. 2001, c. 7, s. 23

Current to June 20, 2022 Last amended on April 15, 2019

Enhanced Survivor Annuity Regulations

Interpretation 1 The definitions in this section apply in these Regulations. Act means the Judges Act. (Loi) Annuity Administrator means (a) in the context of an election by a judge of the

Supreme Court of Canada, the Registrar of the Supreme Court of Canada appointed under section 12 of the Supreme Court Act; and (b) in the context of an election by a judge of any other superior court or the Tax Court of Canada, the Commissioner for Federal Judicial Affairs appointed under section 73 of the Act. (administrateur des pensions viagères) election means an election under section 44.01 of the Act. (choix) enhanced survivor annuity means the annuity described in subparagraph 9(b)(iv). (pension viagère augmentée du survivant)

Election 2 (1) To make an election a judge shall send, to the Annuity Administrator by registered mail, a notice that is dated and signed by the judge and by a witness other than the judge’s spouse or common-law partner, in which the judge indicates (a) whether the judge elects to have his or her survivor’s annuity increased to 60 per cent or 75 per cent of the judge’s annuity; (b) the date of birth of the judge’s spouse or commonlaw partner; and (c) the date of the marriage of the judge and the

judge’s spouse or the date on which the judge began cohabiting in a conjugal relationship with the judge’s common-law partner. (2) The notice shall be sent within the following period:

Current to June 20, 2022 Last amended on April 15, 2019

Enhanced Survivor Annuity Regulations Election Sections 2-3

(a) in the case of a judge who is in receipt of an annuity on the day on which these Regulations come into force, within 180 days after that day; and (b) in any other case, within 180 days after the day on which the judge ceases to hold office.

(3) If the Annuity Administrator becomes aware that erroneous or misleading information was sent to a judge regarding the period within which the judge could make an election, the amount of the monthly instalments of the judge’s annuity described in subparagraph 9(b)(i), or the amount of the monthly instalments of the enhanced survivor annuity, the Annuity Administrator shall notify the judge of the corrected information by registered mail. (4) If, on the basis of such erroneous or misleading information, the judge had decided not to make an election, the judge may make an election in accordance with subsection (1) within 90 days after the day on which he or she receives the Annuity Administrator’s notice.

Documents Required 3 (1) The judge shall, within 90 days after the day on which an election is made, send to the Annuity Administrator, by registered mail, (a) the appropriate document referred to in section 4 that is evidence of the date of birth of the judge’s spouse or common-law partner; (b) as the case may be, the appropriate document (i) referred to in section 5 that is evidence of the

marriage of the judge and the judge’s spouse, or (ii) referred to in section 6 that is evidence of the

commencement of cohabitation in a conjugal relationship of the judge with the judge’s common-law partner; and (c) if the name of the judge’s spouse or common-law partner on a document referred to in paragraph (a) is not the same as the name of the judge’s spouse or common-law partner on a document referred to in paragraph (b), any other document that confirms that the evidence relates to that spouse or common-law partner, or a statutory declaration by which the judge’s spouse or common-law partner declares that the documents are in respect of that spouse or common-law partner.

Current to June 20, 2022 Last amended on April 15, 2019

Enhanced Survivor Annuity Regulations Documents Required Sections 3-5

(2) An election is deemed not to have been made if any document or statutory declaration required under subsection (1) is not submitted within the period referred to in that subsection. The amount representing the reduction that was made in the judge’s annuity shall be repaid to the judge, together with interest as set out in subsection 44.01(4) of the Act. 4 (1) Proof of age of the judge’s spouse or common-law partner is established by a birth certificate issued by a civil authority. (2) If a birth certificate cannot be obtained, proof of age

of the judge’s spouse or common-law partner is established by (a) a statutory declaration by the spouse or commonlaw partner attesting to his or her date of birth and explaining why the birth certificate cannot be obtained; and (b) a document (i) that was made within five years after the date of birth of the spouse or common-law partner that indicates his or her name and date of birth or age, or (ii) that was made at least 20 years before the day on which the election was made that indicates the date of birth of the spouse or common-law partner, accompanied by a statutory declaration in which a person, other than the judge or the judge’s spouse or common-law partner, attests that the date stated in the document is correct. (3) If a document or statutory declaration required under paragraph (2)(b) cannot be obtained, the statutory declaration required under paragraph (2)(a) shall set out the reasons why it cannot be obtained, and that statutory declaration constitutes proof of age for the judge’s spouse or common-law partner. SOR/2006-285, s. 1.

5 (1) Proof of the marriage between the judge and the judge’s spouse is established by a marriage certificate issued by a civil authority. (2) If a marriage certificate cannot be obtained, proof of

the marriage is established by (a) a statutory declaration by the judge or the judge’s

spouse attesting to the date of the marriage and explaining why the marriage certificate cannot be obtained; and (b) a document comparable to a marriage certificate

that was issued in relation to the marriage ceremony,

Current to June 20, 2022 Last amended on April 15, 2019

Enhanced Survivor Annuity Regulations Documents Required Sections 5-9

or a statutory declaration by a person who attended the marriage ceremony, other than the judge or the judge’s spouse, attesting to the person’s knowledge of the marriage. 6 Proof of the commencement of cohabitation in a conjugal relationship of the judge with the judge’s commonlaw partner is established by a statutory declaration in which the judge and the common-law partner attest to the date of the commencement of that cohabitation.

Reduction of Judge’s Annuity 7 If a judge makes an election, the reduction to the judge’s annuity for the purposes of subsection 44.01(2) of the Act is equal to the monthly instalments of the annuity that was granted or paid to the judge under Part I of the Act immediately before the election, less the monthly instalments of the judge’s annuity described in subparagraph 9(b)(i). SOR/2019-103, s. 2.

8 If a judge who opted to receive a deferred annuity has

made an election and subsequently opts to receive an immediate annuity, the reduction determined under section 7 shall be revised to take into account the new period during which the monthly instalments are to be reduced. SOR/2019-103, s. 2.

Calculation of Enhanced Survivor Annuity 9 If a judge makes an election, the amount of the monthly instalments of the enhanced survivor annuity is determined by converting the benefits described in paragraph (a) into the benefits described in paragraph (b), namely, (a) the annuity that was granted or paid to the judge and to which the survivor was entitled under Part I of the Act immediately before the election, the death benefit payable under subsection 51(3) of the Act and the benefits payable under the Supplementary Retirement Benefits Act,

into (b) the annuities described in subparagraphs (i) to (iv), the death benefit described in subparagraph (v), the death benefit payable under subsection 51(3) of the Act and the benefits payable under the Supplementary Retirement Benefits Act, namely, (i) an annuity payable to the judge in monthly instalments for the duration of the marriage or cohabitation in a conjugal relationship, beginning on

Current to June 20, 2022 Last amended on April 15, 2019

Enhanced Survivor Annuity Regulations Calculation of Enhanced Survivor Annuity Sections 9-10

the later of the day on which the election takes effect or the day on which the annuity described in paragraph (a) becomes payable, (ii) an annuity payable to the judge with monthly

instalments equal to the monthly instalments that comprise the annuity that was granted or paid to the judge under Part I of the Act immediately before the election, beginning on the day on which the marriage or cohabitation in a conjugal relationship ceases, (iii) an annuity payable to the survivor of the judge

in monthly instalments, equal to the monthly instalments that comprise the annuity described in subsection 43.1(5) or section 44 of the Act, as the case may be, beginning on the day on which the judge dies, if the judge dies within the first year following the date on which the election takes effect, (iv) an annuity payable to the survivor of the judge

in monthly instalments during the life of the survivor equal to 60 per cent or 75 per cent, as elected by the judge, of the monthly instalments described in subparagraph (i), beginning on the day on which the judge dies, if the judge dies after the end of the first year following the day on which the election takes effect, and (v) if the judge dies within the first year following

the day on which the election takes effect, the monthly amounts corresponding to the reduction described in section 7, together with interest as set out in subsection 44.01(4) of the Act. SOR/2019-103, s. 3.

Demographic Assumptions 10 (1) Subject to subsection (2), for the purposes of section 9, the following are the demographic assumptions on which the actuarial present values are to be based: (a) the rates of mortality for any judge are the averages of the rates of mortality for judges receiving benefits in relation to a disability and judges receiving benefits other than in relation to a disability of the same age group as the judge, as set out in the actuarial valuation report most recently laid before Parliament in accordance with section 9 of the Public Pensions Reporting Act, taking into account the mortality projection factors set out in that report, which averages are weighted in accordance with the benefits paid to judges in relation to a disability and to judges other than in relation to a disability;

Current to June 20, 2022 Last amended on April 15, 2019

Enhanced Survivor Annuity Regulations Demographic Assumptions Sections 10-12

(b) the rates of mortality for any survivor are those set

out for spouses in the actuarial valuation report most recently laid before Parliament in accordance with section 9 of the Public Pensions Reporting Act, taking into account the mortality projection factors set out in that report; and (c) the rates of divorce are those established by the Superintendent of Financial Institutions in accordance with the statistics on divorce published by Statistics Canada. (2) If a judge is less than 65 years of age, the demographic assumptions described in subsection (1) apply, except that the weights used for determining the average mortality rates of the judges shall be the same weights used for a judge aged 65. 11 For the purpose of section 9, except as provided under subparagraph 9(b)(v), the rates of interest are, (a) for the first 15 years after the day on which the

election takes effect, determined in accordance with the following formula, expressed as a percentage and rounded to the nearest one quarter per cent: {[1 + ((m + 0.25)/200)]2 - 1} × 100

where m

represents the month-end value of the real rate of interest on long-term Government of Canada real return bonds (Series B114018), as published in the Bank of Canada’s Weekly Financial Statistics, in the second calendar month preceding the month in which the election takes effect; and

(b) for subsequent years, 3.25%.

Revision or Revocation of an Election 12 (1) If the Annuity Administrator becomes aware that a judge who has made an election has been sent any erroneous or misleading information in respect of the amount of the monthly instalments of the annuity described in subparagraph 9(b)(i) or the amount of the monthly instalments of the enhanced survivor annuity, the Annuity Administrator shall notify the judge of the corrected information by registered mail. (2) The judge may accept the revised amount or revoke

the election by advising the Annuity Administrator to that effect by registered mail sent within 90 days after the

Current to June 20, 2022 Last amended on April 15, 2019

Enhanced Survivor Annuity Regulations Revision or Revocation of an Election Sections 12-13

day on which the Annuity Administrator’s notice is sent. If the judge does not advise the Annuity Administrator, he or she is deemed to have accepted the revised amount on the day following the ninetieth day after the sending of the Annuity Administrator’s notice. (3) If a judge accepts or is deemed to have accepted the revised amount, the reduction takes effect beginning on the day on which the election takes effect under the Act. (4) If a judge revokes the election, the reduction is discontinued beginning on the day on which the revocation is sent to the Annuity Administrator. (5) If a judge revokes the election within 12 months of

the day on which the election took effect, the monthly amounts corresponding to the reduction described in section 7, together with interest as set out in subsection 44.01(4) of the Act, shall be repaid to the judge. SOR/2006-285, s. 2(F).

Election Ceases to Have Effect 13 (1) An election ceases to have effect on the day on

which the first of the following events occurs: (a) in the case of an election in respect of a spouse (i) the spouse dies, (ii) the annulment of the marriage of the judge and

the spouse takes effect, or (iii) the divorce between the judge and the spouse takes effect; and (b) in the case of an election in respect of a commonlaw partner (i) the common-law partner dies, (ii) a notice is sent by the judge to the Annuity Administrator indicating that the cohabitation in a conjugal relationship between the judge and common-law partner has ended, or (iii) the judge marries or begins to cohabit in a conjugal relationship with a person other than the common-law partner. (2) The reduction is discontinued beginning on the day

on which the election ceases to have effect.

Current to June 20, 2022 Last amended on April 15, 2019

Enhanced Survivor Annuity Regulations Coming into Force Section 14

Coming into Force 14 These Regulations come into force on the day on which section 23 of An Act to amend the Judges Act and to amend another Act in consequence, being chapter 7 of the Statutes of Canada, 2001, comes into force. *

*

[Note: Regulations in force August 1, 2001, see SI/2001-85.]

Current to June 20, 2022 Last amended on April 15, 2019

