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O. Reg. 290/13: PENSIONS AND SURVIVOR ALLOWANCES FOR PROVINCIAL JUDGES

under Courts of Justice Act, R.S.O. 1990, c. C.43

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Courts of Justice Act
Loi sur les tribunaux judiciaires

ONTARIO REGULATION 290/13

PENSIONS AND SURVIVOR ALLOWANCES FOR PROVINCIAL JUDGES

Consolidation Period: From March 16, 2016 to the e-Laws currency date.

Last amendment: O. Reg. 57/16.

This Regulation is made in English only.

CONTENTS

PART I
GENERAL

1.

Definitions

PART II
PROVINCIAL JUDGES PENSION PLAN

General

2.

Purpose

3.

Federal Tax Act and Regulations

4.

Definitions

Pensions

5.

Pension for judge

6.

Basic service requirement

7.

Pension for judge appointed to office between 60 and 65

8.

Pension for judge who is unable to serve

9.

Pension for other judges

10.

Time credited as full-time service

11.

Commencement, termination and monthly payments of pension

12.

Accrual of pension after 1991

13.

Reduction of pension for part-time judges

14.

No entitlement to more than one pension

Survivor Allowances

15.

Survivor allowance — judge dies while serving

16.

Survivor allowance — judge dies while receiving or entitled to receive pension

17.

One spouse may receive survivor allowance

18.

Child’s entitlement; judge survived by spouse

19.

Child’s entitlement; judge not survived by spouse

20.

Termination of child’s entitlement

21.

Commencement and termination of survivor allowance

22.

No survivor allowance if entitled to life insurance

Adjustments and Federal Tax Act Limits

23.

Pension increases related to salary increases

24.

Indexing

25.

Federal Tax Act limits

26.

Assignment of rights

Contributions and Refunds

27.

Judge’s contributions

28.

Minister’s contributions

29.

Refunds for deceased judge

30.

Refunds for judge who ceases to hold office

31.

No refund

Family Law Matters

31.1

Family law matters

Application and Transition

32.

Application

33.

Reappointed judges

34.

Judge appointed before July 1, 1984

35.

Judge ceases to hold office on or after October 1, 1979 and before July 1, 1984

36.

Judge ceases to hold office before 65 years

37.

Election of pension under Regulation 193, R.R.O. 1990

38.

Transferred credit for years of service

39.

Refunds from the Public Service Superannuation Fund

40.

Entitlement under Regulation 193, R.R.O. 1990

41.

Survivor allowance required by LG in C

PART III
SUPPLEMENTAL PENSION PLAN AND SUPPLEMENTAL SURVIVOR ALLOWANCES

General

42.

Purpose

43.

Definitions

44.

Service after 1991

45.

Only one supplemental pension or survivor allowance per month

Supplemental Pensions

46.

Entitlement to supplemental pension

47.

Supplemental pension for judge refused approval to continue in office

48.

Supplemental pension required by LG in C

49.

Terms, commencement and termination of supplemental pension

50.

Reduction of supplemental pension for part-time judge

51.

Time credited as full-time service

Supplemental Survivor Allowances

52.

Spouse’s entitlement to supplemental survivor allowance

53.

Child’s entitlement to supplemental survivor allowance

54.

Supplemental survivor allowance required by LG in C

55.

Terms, commencement and termination of supplemental survivor allowance

56.

No supplemental survivor allowance if entitled to life insurance

Indexing, Contributions and Refunds

57.

Indexing

58.

Contributions

59.

Refunds

60.

No refund

Family Law Matters

60.1

Family law matters

PART IV
ADMINISTRATION OF THE PROVINCIAL JUDGES PENSION FUND AND THE SUPPLEMENTAL ACCOUNT

61.

Provincial Judges Pension Board

62.

Provincial Judges Pension Fund

63.

Provincial Judges Supplemental Pension Account

64.

Accounting matters

65.

Interest

 

PART I
GENERAL

Definitions

1. In this Regulation,

“Associate Chief Justice” means an Associate Chief Justice of the Ontario Court of Justice;

“basic service requirement” means the basic service requirement set out in section 6;

“Board” means the Provincial Judges Pension Board;

“Chief Justice” means the Chief Justice of the Ontario Court of Justice;

“defined benefit limit” has the same meaning as in subsection 8500 (1) of the Federal Tax Regulations;

“Federal Tax Act” means the Income Tax Act (Canada);

“Federal Tax Regulations” means the Income Tax Regulations (Canada);

“judge” means a provincial judge;

“Long Term Income Protection Plan” means the Long Term Income Protection Plan described in Schedule B of Order in Council 225/2016, as amended from time to time;

“maximum benefit limit” means the amount determined by calculating the maximum lifetime retirement benefit for a person under section 8504 of the Federal Tax Regulations, taking into account only periods of eligible service for the purposes of paragraph 8503 (3) (a) of the Federal Tax Regulations;

“Minister” means the President of the Treasury Board or any other member of the Executive Council to whom the Minister’s responsibilities under the Framework Agreement set out in the Schedule to the Courts of Justice Act have been assigned or transferred under the Executive Council Act;

“parental leave” means the parental leave described in Schedule B of Order in Council 225/2016, as amended from time to time;

“pregnancy leave” means the pregnancy leave described in Schedule B of Order in Council 225/2016, as amended from time to time;

“regional senior judge” means a regional senior judge of the Ontario Court of Justice;

“service” means service as a judge. O. Reg. 290/13, s. 1; O. Reg. 57/16, s. 1.

PART II
PROVINCIAL JUDGES PENSION PLAN

General

Purpose

2. The primary purpose of this Part is to provide eligible judges with pensions in the form of periodic pension payments for their lifetime following their retirement from full-time service as judges. O. Reg. 290/13, s. 2.

Federal Tax Act and Regulations

3. The pension plan set out in this Part shall be administered in accordance with the Federal Tax Act and the Federal Tax Regulations and, if the pension plan conflicts with that Act or those Regulations, that Act or those Regulations shall prevail and the provisions of the pension plan that are inconsistent with that Act or those Regulations shall not apply to the extent of the conflict. O. Reg. 290/13, s. 3.

Definitions

4. In this Part,

“child” includes,

(a) a person of whom a judge is a legal parent, and

(b) a person whom a judge has demonstrated a settled intention to treat as a child of his or her family, except under an arrangement where the person is placed for valuable consideration in a foster home by someone having lawful custody, and who meets one of the following criteria:

(i) the person is wholly dependent on the judge for support and the judge has, or immediately before the person attained the age of 19 years had, in law or in fact, custody and control of the person,

(ii) the person is the child of the judge’s spouse or common law partner;

“spouse” means,

(a) a spouse as defined in section 1 of the Family Law Act, or

(b) either of two persons who have lived together in a conjugal relationship outside marriage,

(i) continuously for a period of not less than three years, or

(ii) in a relationship of some permanence, if they are the natural or adoptive parents of a child. O. Reg. 290/13, s. 4.

Pensions

Pension for judge

5. (1) A judge who ceases to hold office or is serving on a part-time basis under section 47 of the Act is entitled to a pension under this Part during his or her lifetime if,

(a) the judge meets the basic service requirement; or

(b) the judge is entitled to a pension under section 7, 8 or 9 of this Regulation. O. Reg. 290/13, s. 5 (1).

(2) For a judge who is entitled to a pension under subsection (1) and who is not a judge described in paragraph 1 or 2 of subsection (5), the annual amount of the pension is the amount equal to the percentage determined under subsection (4) of the greatest of the following amounts that applies to the judge:

1. The salary of the Chief Justice, in the case of,

i. a Chief Justice who ceases to hold office as a judge under subsection 47 (1) of the Act on or after attaining the age for retirement or who resigns under subsection 48 (1) of the Act,

ii. a judge who held the office of Chief Justice and who held the office of Chief Justice, regional senior judge or Associate Chief Justice Co-ordinator of Justices of the Peace for a total of five years or more, or

iii. a judge who held the office of Chief Justice and who was appointed on or after February 28, 1995 to hold office as Chief Justice, Associate Chief Justice, Associate Chief Justice Co-ordinator of Justices of the Peace or regional senior judge, and who held one or more of those offices for a total of three years or more.

2. The salary of an Associate Chief Justice, in the case of,

i. an Associate Chief Justice or Associate Chief Justice Co-ordinator of Justices of the Peace who ceases to hold office as a judge under subsection 47 (1) of the Act on or after attaining the age for retirement or who resigns under subsection 48 (1) of the Act,

ii. a judge who held the office of Associate Chief Justice or Associate Chief Justice Co-ordinator of Justices of the Peace who was appointed on or after February 28, 1995 to hold office as Associate Chief Justice, Associate Chief Justice Co-ordinator of Justices of the Peace or regional senior judge and who held one or more of those offices for a total of three years or more.

3. The salary of a regional senior judge, in the case of,

i. a regional senior judge or Associate Chief Justice Co-ordinator of Justices of the Peace who ceases to hold office as a judge under subsection 47 (1) of the Act on or after attaining the age for retirement or who resigns under subsection 48 (1) of the Act,

ii. a judge who held the office of regional senior judge or Associate Chief Justice Co-ordinator of Justices of the Peace for a total of five years or more, or

iii. a judge who was appointed to hold office, on or after February 28, 1995, as regional senior judge and who held that office for three years or more.

4. The salary of the Chief Justice, in the case of a judge who held the office of chief judge before September 1, 1990.

5. 95.84 per cent of the salary of the Chief Justice, in the case of a judge who held the office of associate chief judge or Senior Master before September 1, 1990.

6. 93.34 per cent of the salary of the Chief Justice, in the case of a judge who held the office of senior judge before September 1, 1990.

7. The salary of a full-time provincial judge, in all other cases. O. Reg. 290/13, s. 5 (2); O. Reg. 57/16, s. 2 (1).

(3) The annual amount of the pension determined under subsection (2) is subject to the adjustment set out in section 23 and the limit set out in section 25. O. Reg. 290/13, s. 5 (3).

(4) The percentage mentioned in subsection (2) is the percentage set out in Column 2 of the Table to this subsection opposite the age in Column 1 at which the judge ceased to hold office or started to serve on a part-time basis, whichever occurred first, adjusted in accordance with subsection (8).

TABLE

 

Column 1

Age at ceasing to hold office or starting on part-time basis

Column 2

Percentage

65

45

66

46

67

47

68

48

69

49

70

50

71

51

72

52

73

53

74

54

75

55

O. Reg. 290/13, s. 5 (4).

(5) For a judge who is entitled to a pension under subsection (1) and who is a judge described in paragraph 1 or 2, the annual amount of the pension is determined in accordance with subsection (6):

1. The judge is appointed to office on or after June 1, 2007.

2. The judge was appointed to office before June 1, 2007, and made a one-time irrevocable election on or before October 27, 2008 to have his or her pension determined under the rules applicable for judges appointed to office on or after June 1, 2007. O. Reg. 290/13, s. 5 (5).

(6) The annual amount of the pension for a judge described in paragraph 1 or 2 of subsection (5) is determined as follows:

1. The initial annual amount of the pension is the amount equal to the percentage determined under subsection (7) of the greatest of the amounts described under paragraphs 1 to 7 of subsection (2) that applies to the judge.

2. The amount of the pension is subject to the adjustment set out in section 24 and the limit set out in section 25. O. Reg. 290/13, s. 5 (6).

(7) The percentage mentioned in paragraph 1 of subsection (6) is the percentage set out in Column 2 of the Table to this subsection opposite the age in Column 1 at which the judge ceased to hold office or started to serve on a part-time basis, whichever occurred first, adjusted in accordance with subsection (8).

TABLE

 

Column 1

Age at ceasing to hold office or starting on part-time basis

Column 2

Percentage

65

56

66

57

67

58

68

59

69

60

70

61

71

62

72

63

73

64

74

65

75

66

O. Reg. 290/13, s. 5 (7).

(8) The percentage mentioned in subsection (4) or (7) shall be increased by 1 per cent for every year of full-time service in excess of 15 years that is served before the judge attains the age of 65. O. Reg. 290/13, s. 5 (8).

(9) Subsection (8) applies whether the judge ceased to hold office or started to serve on a part-time basis before or after August 1, 1993. O. Reg. 290/13, s. 5 (9).

(10) For the purposes of this section, the salaries of the Chief Justice, an Associate Chief Justice or a regional senior judge shall, for the following judges, be determined in accordance with the method for determining those salaries set out in subsections 4 (1), 5 (1) and 6 (1) and section 7 of Schedule A of Order in Council 225/2016, as amended from time to time, as applicable:

1. A judge described in paragraph 1, 2 or 3 of subsection (2), if the judge was appointed as Chief Justice, Associate Chief Justice or regional senior judge before November 12, 2013.

2. A judge described in paragraph 4, 5 or 6 of subsection (2). O. Reg. 57/16, s. 2 (2).

(11) For judges described in paragraph 1, 2 or 3 of subsection (2) who were appointed as Chief Justice, Associate Chief Justice or regional senior judge on or after November 12, 2013 and who did not hold one of those offices before that date, the salary of the Chief Justice, an Associate Chief Justice or a regional senior judge shall, for the purposes of this section, be determined in accordance with the method for determining those salaries set out in subsections 4 (2), 5 (2) and 6 (2) of Schedule A of Order in Council 225/2016, as amended from time to time, as applicable. O. Reg. 57/16, s. 2 (2).

Basic service requirement

6. The basic service requirement to qualify for a pension under this Part is that,

(a) the judge must have attained 65 years of age; and

(b) the sum of the number of years of full-time service for which the judge has credit and the judge’s age on the date the judge ceases to hold office or starts to serve on a part-time basis, whichever occurs first, must be at least 80 years. O. Reg. 290/13, s. 6.

Pension for judge appointed to office between 60 and 65

7. (1) A judge who ceases to hold office or is serving on a part-time basis under section 47 of the Act is entitled to a pension under this Part during his or her lifetime if the judge,

(a) was appointed to office after attaining 60 years of age but before attaining 65 years of age; and

(b) continued as a full-time judge until attaining 70 years of age. O. Reg. 290/13, s. 7 (1).

(2) The annual amount of the pension mentioned in subsection (1) for a judge who is not a judge described in paragraph 1 or 2 of subsection 5 (5) is the amount equal to the percentage determined under subsection (4) of the greatest of the amounts set out in paragraphs 1 to 7 of subsection 5 (2) that applies to the judge. O. Reg. 290/13, s. 7 (2).

(3) The amount of the pension determined under subsection (2) is subject to the adjustment set out in section 23 and the limit set out in section 25. O. Reg. 290/13, s. 7 (3).

(4) The percentage mentioned in subsection (2) is set out in Column 2 of the Table to this subsection opposite the age in Column 1 at which the judge was appointed to office.

TABLE

 

Column 1

Age at Appointment

Column 2

Percentage

60

45

61

40

62

35

63

30

64

25

O. Reg. 290/13, s. 7 (4).

(5) The annual amount of the pension mentioned in subsection (1) for a judge described in paragraph 1 or 2 of subsection 5 (5) is determined as follows:

1. The initial annual amount of the pension is the amount equal to the percentage determined under subsection (6) of the greatest of the amounts described under paragraphs 1 to 7 of subsection 5 (2) that applies to the judge.

2. The amount of the pension is subject to the adjustment set out in section 24 and the limit set out in section 25. O. Reg. 290/13, s. 7 (5).

(6) The percentage mentioned in paragraph 1 of subsection (5) is set out in Column 2 of the Table to this subsection opposite the age in Column 1 at which the judge was appointed to office.

TABLE

 

Column 1

Age at Appointment

Column 2

Percentage

60

56

61

50

62

44

63

38

64

32

O. Reg. 290/13, s. 7 (6).

(7) For a judge mentioned in subsection (1) who attains more than 70 years of age before ceasing to hold office or starting to serve on a part-time basis,

(a) if the judge is not a judge described in paragraph 1 or 2 of subsection 5 (5), the percentage determined in accordance with subsection (4) is increased by 1 per cent for each year that the judge served on a full-time basis after attaining 70 years of age; and

(b) if the judge is a judge described in paragraph 1 or 2 of subsection 5 (5), the percentage determined in accordance with subsection (6) is increased by,

(i) 1 per cent for each year that the judge served on a full-time basis after attaining 70 years of age, and

(ii) an additional 1 per cent for each year of age in excess of 60 years that the judge had attained on or before the day the judge was appointed to office. O. Reg. 290/13, s. 7 (7).

(8) For the purposes of qualification for and computation of the amount of a pension under this section, the following periods of time shall be credited to the judge as full-time service:

1. Periods of time during which the judge is on a leave of absence with pay.

2. Periods of time during which the judge is on pregnancy leave or parental leave without pay.

3. Periods of time during which the judge is receiving benefits under the Long Term Income Protection Plan. O. Reg. 290/13, s. 7 (8).

(9) For the purposes of subsection (8), a period of time during which a judge is on a leave of absence without pay or with reduced pay may only be credited as full-time service as follows:

1. The period of time is a “period of disability” as defined in section 8500 of the Federal Tax Regulations.

2. The period of time is a “qualifying period” under section 8507 of the Federal Tax Regulations and the total amount of time of the “qualifying periods” does not exceed five years.

3. Despite paragraph 2, up to an additional three years of time that is a “qualifying period” may be credited as full-time service if the time is a “period of parenting” under section 8507 of the Federal Tax Regulations. O. Reg. 290/13, s. 7 (9).

Pension for judge who is unable to serve

8. (1) A judge who has attained 65 years of age, has credit for at least five years of full-time service and ceases to hold office because the judge is unable to serve in office due to injury or chronic sickness is entitled to a pension under this Part during his or her lifetime. O. Reg. 290/13, s. 8 (1).

(2) The annual amount of the pension mentioned in subsection (1) is an amount equal to the annual amount of the pension the judge accrued up to the earlier of the date the judge ceased to hold office and the date the judge attained the maximum age permitted under the Federal Tax Regulations. O. Reg. 290/13, s. 8 (2).

(3) The amount of the pension determined under subsection (2) is subject to the adjustment set out in section 23 or 24, as applicable, and to the limit set out in section 25. O. Reg. 290/13, s. 8 (3).

Pension for other judges

9. (1) A judge who ceases to hold office before meeting the basic service requirement and who is not entitled to a pension under section 5, 7 or 8 is entitled to a pension under this section equal to,

(a) for a judge who is not a judge described in paragraph 1 or 2 of subsection 5 (5), the applicable percentage set out in Table 1 to this section of the amount to which the judge would be entitled, if he or she met the basic service requirement; and

(b) for a judge who is a judge described in paragraph 1 or 2 of subsection 5 (5), the applicable percentage set out in Table 2 to this section of the amount to which the judge would be entitled, if he or she met the basic service requirement. O. Reg. 290/13, s. 9 (1).

(2) For each Table, the applicable percentage is set out opposite the judge’s age at appointment and below the judge’s age at retirement. O. Reg. 290/13, s. 9 (2).

(3) A judge who was appointed before August 1, 1993, ceases to hold office before attaining the age of 65 and has credit for more than 15 years of full-time service is entitled to the greater of,

(a) a pension computed under subsections (1) and (2); and

(b) a pension computed under subsection 5 (2) or (6), as the case may be, without adjustment under subsection 5 (8), in the same manner as if the judge had ceased to hold office at the age of 65, but reduced at the rate of 5 per cent times the number of years by which the judge is less than 65 years of age when he or she begins to receive the reduced pension. O. Reg. 290/13, s. 9 (3).

(4) This section also applies with respect to a judge who is authorized under subsection 44 (1) of the Act to sit on a part-time basis, as if the judge ceases to hold office when he or she begins to serve part-time. O. Reg. 290/13, s. 9 (4).

(5) The amount of the pension determined under subsection (1) is subject to the adjustment set out in section 23 or 24 and is subject to the limit set out in section 25. O. Reg. 290/13, s. 9 (5).

TABLE 1
Percentages for judges not described in paragraph 1 or 2 of subsection 5 (5)

 

 

Age at Retirement

Age at Appointment

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

35

25

27

29

31

33

35

40

45

50

55

60

61

62

63

64

65

66

67

68

69

70

36

24

26

28

30

32

34

39

44

49

54

59

60

61

62

63

64

65

66

67

68

69

37

23

25

27

29

31

33

38

43

48

53

58

59

60

61

62

63

64

65

66

67

68

38

22

24

26

28

30

32

37

42

47

52

57

58

59

60

61

62

63

64

65

66

67

39

21

23

25

27

29

31

36

41

46

51

56

57

58

59

60

61

62

63

64

65

66

40

20

22

24

26

28

30

35

40

45

50

55

56

57

58

59

60

61

62

63

64

65

41

19

21

23

25

27

29

34

39

44

49

54

55

56

57

58

59

60

61

62

63

64

42

18

20

22

24

26

28

33

38

43

48

53

54

55

56

57

58

59

60

61

62

63

43

17

19

21

23

25

27

32

37

42

47

52

53

54

55

56

57

58

59

60

61

62

44

16

18

20

22

24

26

31

36

41

46

51

52

53

54

55

56

57

58

59

60

61

45

15

17

19

21

23

25

30

35

40

45

50

51

52

53

54

55

56

57

58

59

60

46

14

16

18

20

22

24

29

34

39

44

49

50

51

52

53

54

55

56

57

58

59

47

13

15

17

19

21

23

28

33

38

43

48

49

50

51

52

53

54

55

56

57

58

48

12

14

16

18

20

22

27

32

37

42

47

48

49

50

51

52

53

54

55

56

57

49

11

13

15

17

19

21

26

31

36

41

46

47

48

49

50

51

52

53

54

55

56

50

10

12

14

16

18

20

25

30

35

40

45

46

47

48

49

50

51

52

53

54

55

51

0

8

10

12

14

16

21

26

31

36

41

46

47

48

49

50

51

52

53

54

55

52

0

0

10

12

14

16

21

26

31

36

41

46

47

48

49

50

51

52

53

54

55

53

0

0

0

8

10

12

17

22

27

32

37

42

47

48

49

50

51

52

53

54

55

54

0

0

0

0

10

12

17

22

27

32

37

42

47

48

49

50

51

52

53

54

55

55

0

0

0

0

0

8

13

18

23

28

33

38

43

48

49

50

51

52

53

54

55

56

0

0

0

0

0

0

13

18

23

28

33

38

43

48

49

50

51

52

53

54

55

57

0

0

0

0

0

0

0

14

19

24

29

34

39

44

49

50

51

52

53

54

55

58

0

0

0

0

0

0

0

0

19

24

29

34

39

44

49

50

51

52

53

54

55

59

0

0

0

0

0

0

0

0

0

20

25

30

35

40

45

50

51

52

53

54

55

60

0

0

0

0

0

0

0

0

0

0

20

25

30

35

40

45

46

47

48

49

50

61

0

0

0

0

0

0

0

0

0

0

0

20

25

30

35

40

41

42

43

44

45

62

0

0

0

0

0

0

0

0

0

0

0

0

20

25

30

35

36

37

38

39

40

63

0

0

0

0

0

0

0

0

0

0

0

0

0

20

25

30

31

32

33

34

35

64

0

0

0

0

0

0

0

0

0

0

0

0

0

0

20

25

26

27

28

29

30

O. Reg. 290/13, s. 9, Table 1.

TABLE 2
PERCENTAGEs FOR JUDGES DESCRIBED IN PARAGRAPH 1 OR 2 OF SUBSECTION 5 (5)

 

 

Age at Retirement

Age at Appointment

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

35

36

38

40

42

44

53.5

57

60.5

64

67.5

71

72

73

74

75

76

77

78

79

80

81

36

35

37

39

41

43

52.5

56

59.5

63

66.5

70

71

72

73

74

75

76

77

78

79

80

37

34

36

38

40

42

51.5

55

58.5

62

65.5

69

70

71

72

73

74

75

76

77

78

79

38

33

35

37

39

41

50.5

54

57.5

61

64.5

68

69

70

71

72

73

74

75

76

77

78

39

32

34

36

38

40

49.5

53

56.5

60

63.5

67

68

69

70

71

72

73

74

75

76

77

40

31

33

35

37

39

48.5

52

55.5

59

62.5

66

67

68

69

70

71

72

73

74

75

76

41

30

32

34

36

38

47.5

51

54.5

58

61.5

65

66

67

68

69

70

71

72

73

74

75

42

29

31

33

35

37

46.5

50

53.5

57

60.5

64

65

66

67

68

69

70

71

72

73

74

43

28

30

32

34

36

45.5

49

52.5

56

59.5

63

64

65

66

67

68

69

70

71

72

73

44

27

29

31

33

35

44.5

48

51.5

55

58.5

62

63

64

65

66

67

68

69

70

71

72

45

26

28

30

32

34

43.5

47

50.5

54

57.5

61

62

63

64

65

66

67

68

69

70

71

46

24

27

29

31

33

35

46

49.5

53

56.5

60

61

62

63

64

65

66

67

68

69

70

47

22

25

28

30

32

34

39

48.5

52

55.5

59

60

61

62

63

64

65

66

67

68

69

48

20

23

26

29

31

33

38

43

51

54.5

58

59

60

61

62

63

64

65

66

67

68

49

18

21

24

27

30

32

37

42

47

53.5

57

58

59

60

61

62

63

64

65

66

67

50

16

19

22

25

28

31

36

41

46

51

56

57

58

59

60

61

62

63

64

65

66

51

0

14

17

20

23

26

32

37

42

47

52

57

58

59

60

61

62

63

64

65

66

52

0

0

16

19

22

25

31

37

42

47

52

57

58

59

60

61

62

63

64

65

66

53

0

0

0

14

17

20

26

32

38

43

48

53

58

59

60

61

62

63

64

65

66

54

0

0

0

0

16

19

25

31

37

43

48

53

58

59

60

61

62

63

64

65

66

55

0

0

0

0

0

14

20

26

32

38

44

49

54

59

60

61

62

63

64

65

66

56

0

0

0

0

0

0

19

25

31

37

43

49

54

59

60

61

62

63

64

65

66

57

0

0

0

0

0

0

0

20

26

32

38

44

50

55

60

61

62

63

64

65

66

58

0

0

0

0

0

0

0

0

25

31

37

43

49

55

60

61

62

63

64

65

66

59

0

0

0

0

0

0

0

0

0

26

32

38

44

50

56

61

62

63

64

65

66

60

0

0

0

0

0

0

0

0

0

0

26

32

38

44

50

56

57

58

59

60

61

61

0

0

0

0

0

0

0

0

0

0

0

26

32

38

44

50

52

53

54

55

56

62

0

0

0

0

0

0

0

0

0

0

0

0

26

32

38

44

46

48

49

50

51

63

0

0

0

0

0

0

0

0

0

0

0

0

0

26

32

38

40

42

44

45

46

64

0

0

0

0

0

0

0

0

0

0

0

0

0

0

26

32

34

36

38

40

41

O. Reg. 290/13, s. 9, Table 2.

Time credited as full-time service

10. (1) For the purposes of qualification for and computation of the amount of a pension under this Part of a judge who is not entitled to a pension under subsection 7 (1), the following periods of time shall be credited to the judge as full-time service:

1. Periods of time during which a judge who is less than 65 years of age is on a leave of absence with pay.

2. Periods of time during which a judge who is less than 65 years of age is on pregnancy leave or parental leave without pay.

3. Periods of time during which a judge is receiving benefits under the Long Term Income Protection Plan. O. Reg. 290/13, s. 10 (1).

(2) For the purposes of subsection (1), a period of time during which a judge is on a leave of absence without pay or with reduced pay may only be credited as full-time service as follows:

1. The period of time is a “period of disability” as defined in section 8500 of the Federal Tax Regulations.

2. The period of time is a “qualifying period” under section 8507 of the Federal Tax Regulations and the total amount of time of the “qualifying periods” does not exceed five years.

3. Despite paragraph 2, up to an additional three years of time that is a “qualifying period” may be credited as full-time service if the time is a “period of parenting” under section 8507 of the Federal Tax Regulations. O. Reg. 290/13, s. 10 (2).

(3) For the purposes of qualification for and computation of the amount of a pension under this Part, a computation of service or age that involves part of a year shall be made on a monthly basis and,

(a) a part of a month less than 15 days shall be disregarded; and

(b) a part of a month not less than 15 days shall be deemed to be a month. O. Reg. 290/13, s. 10 (3).

Commencement, termination and monthly payments of pension

11. (1) A pension under this Part shall commence,

(a) in the case of a person who is entitled to a pension after attaining 65 years of age, as of the first day of the month following the month in which the person entitled to the pension ceases to hold office or starts to serve on a part-time basis; or

(b) in the case of a person who is entitled to a pension before attaining 65 years of age,

(i) if the person elects to receive the pension before attaining 65 years of age, as of the first day of the month following the month in which the person makes the election, or

(ii) if the person does not elect to receive the pension before attaining 65 years of age, as of the first day of the month following the month in which the person attains 65 years of age. O. Reg. 290/13, s. 11 (1).

(2) A pension under this Part is payable in monthly instalments and terminates as of the end of the month in which the person entitled to the pension dies. O. Reg. 290/13, s. 11 (2).

Accrual of pension after 1991

12. (1) The amount that shall accrue or be deemed to have accrued in respect of a judge’s pension for each year of service after 1991, or for each year of service before 1992 that is credited after 1991, up to the date the judge attains the maximum age permitted under the Federal Tax Regulations is,

(a) for a complete calendar year of service, 2 per cent of the judge’s salary for the year up to the defined benefit limit for the year; or

(b) for a partial year of service, 2 per cent of the judge’s salary for the year, prorated by an amount equal to the number of full days of service in the partial year divided by 209 days, up to the defined benefit limit as prorated for that part of the year. O. Reg. 290/13, s. 12 (1).

(2) Service that is not eligible service under the Federal Tax Act and the Federal Tax Regulations shall not be counted as service for the purposes of this section. O. Reg. 290/13, s. 12 (2).

(3)  Nothing in this section entitles a judge to a pension under this Part. O. Reg. 290/13, s. 12 (3).

Reduction of pension for part-time judges

13. (1) For the 12-month period beginning on April 1 of each year, the amount of the pension of a judge who is serving on a part-time basis shall be reduced by the amount, if any, by which the full-time salary of a judge of the same judicial rank is less than the sum of the following amounts:

1. The amount the part-time judge would otherwise be entitled to in the 12-month period as a pension.

2. The amount of remuneration the judge is entitled to in the 12-month period for serving on a part-time basis.

3. The amount of salary paid to the judge for full-time service in the 12-month period. O. Reg. 290/13, s. 13.

(2) For the purposes of subsection (1), the full-time salary of a judge of the same judicial rank in the case of a judge who is serving on a part-time basis after his or her term as Chief Justice, Associate Chief Justice or regional senior judge expires is the salary to which the judge would be entitled under section 8 of Schedule A of Order in Council 225/2016, as amended from time to time, if he or she were serving on a full-time basis. O. Reg. 57/16, s. 3.

No entitlement to more than one pension

14. No person is entitled to payment of more than one pension under this Part during the same month. O. Reg. 290/13, s. 14.

Survivor Allowances

Survivor allowance — judge dies while serving

15. (1) The spouse of a judge who dies while serving on a full-time basis and who would have been entitled to receive a pension under this Part if the judge had ceased to hold office before dying is entitled to a survivor allowance under this Part during the spouse’s lifetime. O. Reg. 290/13, s. 15 (1).

(2) The annual amount of the survivor allowance under this section is an amount equal to 60 per cent of the annual amount of the pension that the judge accrued up to the earlier of the date the judge ceased to hold office and the date the judge attained the maximum age permitted under the Federal Tax Regulations. O. Reg. 290/13, s. 15 (2).

Survivor allowance — judge dies while receiving or entitled to receive pension

16. (1) The spouse of a person who dies while receiving a pension under this Part or who dies while entitled to receive a pension under this Part after ceasing to hold office as a judge is entitled to a survivor allowance during the spouse’s lifetime. O. Reg. 290/13, s. 16 (1).

(2) If the deceased person was receiving a pension under this Part on the date of his or her death, the annual amount of the survivor allowance under subsection (1) is an amount equal to 60 per cent of the annual amount of the pension. O. Reg. 290/13, s. 16 (2).

(3) If the deceased person died before attaining 65 years of age and on the date of his or her death was receiving a pension under this Part computed in the same manner as an allowance or annuity under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, the annual amount of the survivor allowance under subsection (1) shall be determined as if the deceased person had attained 65 years of age before dying. O. Reg. 290/13, s. 16 (3).

(4) If the deceased person was entitled to receive but was not receiving a pension under this Part on the date of his or her death, the annual amount of the survivor allowance under subsection (1) is an amount equal to 60 per cent of the annual amount of the pension that the deceased person would have been entitled to receive if the deceased person had attained 65 years of age before dying. O. Reg. 290/13, s. 16 (4).

(5) Subsections (1) to (4) do not apply to the surviving spouse of a deceased person if the spouse became that person’s spouse after the date on which the deceased person ceased to hold office. O. Reg. 290/13, s. 16 (5).

One spouse may receive survivor allowance

17. (1) Only one spouse of a person may receive a survivor allowance under this Part. O. Reg. 290/13, s. 17 (1).

(2) If two or more spouses of a person claim to be entitled to a survivor allowance under this Part, the survivor allowance shall be paid, subject to subsection 16 (5), to,

(a) the spouse with whom the person was living on the date of the person’s death, if the person was living with a spouse on that date; or

(b) the spouse chosen by the Board following a hearing, if the person was not living with a spouse on the date of the person’s death. O. Reg. 290/13, s. 17 (2).

Child’s entitlement; judge survived by spouse

18. (1) The child or children of a person who is survived by a spouse are entitled on the death of the spouse to a survivor allowance if,

(a) the person died while receiving or entitled to a pension under this Part;

(b) the spouse received a survivor allowance under this Part in respect of the person; and

(c) the child or children were dependent on the spouse for support at the time of the spouse’s death. O. Reg. 290/13, s. 18 (1).

(2) The annual amount of the survivor allowance under this section is an amount equal to the annual amount of the survivor allowance to which the spouse of the deceased person was entitled on the date of the spouse’s death. O. Reg. 290/13, s. 18 (2).

Child’s entitlement; judge not survived by spouse

19. (1) The child or children of a person who dies while receiving or entitled to a pension under this Part and who is not survived by a spouse are entitled to a survivor allowance if the child or children were dependent on the person for support at the time of the person’s death. O. Reg. 290/13, s. 19 (1).

(2) The annual amount of the survivor allowance under this section is an amount equal to the annual amount of the survivor allowance to which the spouse of the deceased person would be entitled under this Part if the deceased person were survived by a spouse. O. Reg. 290/13, s. 19 (2).

(3) Subsection (1) does not apply in respect of a child of a deceased person and the deceased person’s spouse if they became spouses after the date on which the deceased person ceased to hold office. O. Reg. 290/13, s. 19 (3).

Termination of child’s entitlement

20. (1) A child’s entitlement to a survivor allowance under this Part terminates when any of the following circumstances exist:

1. The child has attained 16 years of age and has withdrawn from the control of the person entitled to custody of the child.

2. The child has attained 18 years of age and is not in full-time attendance at a secondary school or a post-secondary educational institution recognized as such by the Board.

3. The child has attained 18 years of age and five years have elapsed since the child completed secondary school. O. Reg. 290/13, s. 20 (1).

(2) Despite subsection (1), a child’s entitlement to the allowance shall not terminate until he or she ceases to be dependent on the survivor allowance for support because of the disability if,

(a) on the date of the deceased person’s death, the child was dependent on the person for support due to the child’s physical or mental disability; or

(b) on the date the child’s survivor allowance would otherwise terminate under paragraphs 1 to 3 of subsection (1), the child is dependent on the survivor allowance for support due to a physical or mental disability. O. Reg. 290/13, s. 20 (2).

Commencement and termination of survivor allowance

21. (1) A survivor allowance that is payable under this Part on the death of a person shall commence as of the first day of the month following the month in which the person dies. O. Reg. 290/13, s. 21 (1).

(2) A survivor allowance under this Part is payable in monthly instalments and terminates as of the end of the month in which the event occurs that terminates the survivor allowance. O. Reg. 290/13, s. 21 (2).

No survivor allowance if entitled to life insurance

22. No person is entitled to a survivor allowance under this Part in respect of a person in respect of whom a benefit is payable or paid under the group life insurance plan mentioned in section 11 of Schedule B of Order in Council 225/2016. O. Reg. 290/13, s. 22; O. Reg. 57/16, s. 4.

Adjustments and Federal Tax Act Limits

Pension increases related to salary increases

23. (1) Subject to subsection (2), the amount of every pension or survivor allowance that is paid under this Part to a person who is not described in paragraph 1 or 2 of subsection 5 (5) or to the spouse or child or children of such a person shall be adjusted as of April 1 of each year by the percentage increase to the full-time salary, if any, for a judge who continues to hold the office that is applicable in respect of the person in accordance with subsection 5 (2). O. Reg. 290/13, s. 23 (1).

(2) If the percentage increase referred to in subsection (1) is greater than the Consumer Price Index for the same period, the adjustment under subsection (1) shall be equal to the Consumer Price Index percentage. O. Reg. 290/13, s. 23 (2).

(3) The Consumer Price Index in subsection (2) shall be calculated as follows:

1. Determine the average Consumer Price Index for the 12-month period that most recently precedes the first day of April of the year for which the pensions are to be adjusted.

2. Divide the number determined under paragraph 1 by the average Consumer Price Index for the 12-month period immediately preceding the period referred to in paragraph 1. O. Reg. 290/13, s. 23 (3).

(4) If the percentage calculated under subsection (3) does not exceed 100 per cent, the pension shall remain unchanged. O. Reg. 290/13, s. 23 (4).

(5) For the purposes of this section, the Consumer Price Index means the Consumer Price Index for Canada (all-items CPI, not seasonally adjusted, historical data) as published by Statistics Canada under the authority of the Statistics Act (Canada). O. Reg. 290/13, s. 23 (5).

Indexing

24. The amount of every pension or survivor allowance that is paid under this Part to a person who is described in paragraph 1 or 2 of subsection 5 (5) or to the spouse or child or children of such a person is subject to inflation adjustments determined in the same manner and effective as of the same day that any inflation adjustments are made to pensions payable under the Public Service Pension Plan, as set out in section 24 of Schedule 1 to the Public Service Pension Act, 1989 as it read on April 25, 2008, except that the phrase “to a maximum of 1.080 or a minimum of 1.000” shall be read as “to a minimum of 1.000” wherever it appears in that section. O. Reg. 290/13, s. 24.

Federal Tax Act limits

25. (1) The annual amount of a pension payable to a judge for service after 1991 shall be calculated as follows:

1. In the year in which the pension becomes payable, calculate the pension in accordance with the relevant provision under this Part.

2. Calculate the maximum benefit limit for the year in which the pension becomes payable.

3. Take the lesser of the numbers calculated under paragraphs 1 and 2. O. Reg. 290/13, s. 25 (1).

(2) Service that is not eligible service under the Federal Tax Act and the Federal Tax Regulations shall not be counted as service for the purposes of this section. O. Reg. 290/13, s. 25 (2).

(3) The calculation of the maximum benefit limit under paragraph 2 of subsection (1) shall be subject to the rules respecting early retirement set out in section 8503 of the Federal Tax Regulations. O. Reg. 290/13, s. 25 (3).

Assignment of rights

26. (1) No right of a person under this Part is capable of being assigned, charged, anticipated, given as security or surrendered. O. Reg. 290/13, s. 26 (1).

(2) For the purposes of subsection (1), assignment does not include,

(a) assignment pursuant to a decree, order or judgment of a competent tribunal or a written arrangement in settlement of rights arising out of a marriage or common-law partnership between a person and the person’s spouse or common-law partner or former spouse or common-law partner, on or after the breakdown of their marriage or common-law partnership; or

(b) assignment by the legal representative of a deceased individual on the distribution of the individual’s estate. O. Reg. 290/13, s. 26 (2).

(3) For the purposes of subsection (1), surrender does not include a reduction in the benefits to avoid the revocation of the registration of this Part. O. Reg. 290/13, s. 26 (3).

Contributions and Refunds

Judge’s contributions

27. (1) Subject to subsection (4), every judge shall contribute to the Provincial Judges Pension Fund by deduction from salary an amount equal to 7 per cent of the judge’s salary. O. Reg. 290/13, s. 27 (1).

(2) Subsection (1) does not apply to a judge who serves on a part-time basis. O. Reg. 290/13, s. 27 (2).

(3) Subsection (1) does not apply to require a judge to contribute in respect of any month following the month in which the judge meets the basic service requirement or attains 70 years of age. O. Reg. 290/13, s. 27 (3).

(4) A judge’s contributions under subsection (1) in respect of any calendar year of service after 1991 shall not exceed the limit for pension plan contributions under the Federal Tax Act, and shall not relate to a period after the judge has attained the maximum age under the Federal Tax Act. O. Reg. 290/13, s. 27 (4).

Minister’s contributions

28. (1) The Minister shall cause an amount to be credited with respect to each calendar year after 1991 to the Provincial Judges Pension Fund, in such manner and times as is required to fund the balance of the cost of the pensions, survivor allowances and refunds payable under this Part. O. Reg. 290/13, s. 28 (1).

(2) The amount to be credited in a year shall,

(a) be based on an actuarial valuation;

(b) take into account the contributions of judges under section 27 and any earnings credited to such contributions or other amounts held to the credit of the Fund; and

(c) be subject to the limits set out in the Federal Tax Act and Federal Tax Regulations. O. Reg. 290/13, s. 28 (2).

Refunds for deceased judge

29. (1) The personal representative of a judge who dies before or after ceasing to hold office is entitled to a refund of amounts contributed to the Provincial Judges Pension Fund by the judge in the circumstances described in subsection (2) and in an amount computed in accordance with subsections (3), (4) and (5). O. Reg. 290/13, s. 29 (1).

(2) The circumstances referred to in subsection (1) are,

(a) that no survivor allowance is payable under this Part on the death of the judge; or

(b) that all survivor allowances payable under this Part consequent on the death of the judge have been fully paid. O. Reg. 290/13, s. 29 (2).

(3) Subject to subsections (4) and (5), the amount of the refund to the personal representative is an amount equal to the sum of,

(a) the judge’s contributions under this Part, with interest from the date each contribution was made to the date the refund is paid; and

(b) the amount, if any, contributed by the judge before July 1, 1984 to the Public Service Superannuation Fund and transferred from that fund to the Provincial Judges Benefits Fund under Regulation 193 of the Revised Regulations of Ontario, 1990, including the interest that was transferred in respect of that amount, with interest from July 1, 1984 to the date the refund is paid. O. Reg. 290/13, s. 29 (3).

(4) The amount calculated under subsection (3) shall be reduced by the sum of,

(a) the survivor allowance payments, if any, made under this Part in respect of the judge; and

(b) interest on each survivor allowance payment from the date the payment was made to the date the refund is paid. O. Reg. 290/13, s. 29 (4).

(5) If the judge received pension payments under this Part, the amount described in subsection (3) shall be reduced by the sum of,

(a) the pension payments; and

(b) interest on each pension payment from the date the payment was made to the date the refund is paid. O. Reg. 290/13, s. 29 (5).

Refunds for judge who ceases to hold office

30. A judge who ceases to hold office for a reason other than death before becoming entitled to a pension under this Part is entitled to a refund of his or her contributions under this Part with interest from the date each contribution was made to the date the refund is paid. O. Reg. 290/13, s. 30.

No refund

31. (1) The portion of contributions under this Part that was allocated before 1992 to provide for group life insurance benefits is not refundable under this Part. O. Reg. 290/13, s. 31 (1).

(2) No person is entitled to payment of a refund under this Part if the person is entitled to a pension under this Part or Part III. O. Reg. 290/13, s. 31 (2).

Family Law Matters

Family law matters

31.1 (1) In this section, a reference to a spouse means, where circumstances require, a former spouse. O. Reg. 57/16, s. 5.

(2) Section 67.2 of the Pension Benefits Act applies with necessary modifications to the determination of the imputed value, for family law purposes, of a spouse’s interest in a pension plan under this Part, and the provision of a statement of that value. O. Reg. 57/16, s. 5.

(3) A spouse is eligible to apply for an immediate transfer of a lump sum from the pension plan if all of the circumstances listed in subsection 67.3 (1) of the Pension Benefits Act exist and, for the purpose, section 67.3 of that Act applies, with necessary modifications. O. Reg. 57/16, s. 5.

(4) A spouse is eligible to apply for the division of the pension and for the payment of the spouse’s share to him or her if all of the circumstances listed in subsection 67.4 (1) of the Pension Benefits Act exist and, for the purpose, section 67.4 of that Act applies with necessary modifications. O. Reg. 57/16, s. 5.

(5) Any order made under Part I (Family Property) of the Family Law Act, family arbitration award or domestic contract respecting the division of the pension plan is subject to the application of section 67.5 or 67.6 of the Pension Benefits Act, as appropriate, with necessary modifications, including that a reference in one of those sections to the date on which the section comes into force shall be read as a reference to March 16, 2016. O. Reg. 57/16, s. 5.

(6) For the purposes of this section,

(a) a reference in sections 67.2 to 67.6 of the Pension Benefits Act to the administrator of a pension plan shall be read as a reference to the Board; and

(b) the references to sections 67.2 to 67.6 of the Pension Benefits Act shall be read as including the definitions of the terms used in those sections under that Act, except as otherwise provided by this Regulation. O. Reg. 57/16, s. 5.

Application and Transition

Application

32. (1) Sections 33 to 41 apply in respect of every judge who holds office on or after July 1, 1984. O. Reg. 290/13, s. 32 (1).

(2) Subsection (1) does not apply in respect of a judge who was reappointed to hold office on a part-time basis before October 1, 1979. O. Reg. 290/13, s. 32 (2).

Reappointed judges

33. (1) A judge who was reappointed to hold office on a part-time basis on or after October 1, 1979 and before July 1, 1984, continued in office on a part-time basis until July 1, 1984 or later and was receiving a superannuation allowance immediately before July 1, 1984 under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, is entitled to a pension during his or her lifetime computed in the same manner as a superannuation allowance under that Act as it read immediately before July 1, 1984. O. Reg. 290/13, s. 33 (1).

(2) Subsection (1) does not apply in respect of a judge after the judge ceases to hold office or gives notice signed by the judge to the Board that the judge elects not to have subsection (1) apply to him or her. O. Reg. 290/13, s. 33 (2).

Judge appointed before July 1, 1984

34. (1) A judge mentioned in subsection 32 (1) and who was appointed to hold office before July 1, 1984 is entitled, on ceasing to hold office or starting to serve on a part-time basis, to whichever of the following will provide a greater annual payment to the judge:

1. If a judge is entitled to a pension under section 5, 7, 8 or 9, a pension computed under this Part.

2. A pension computed in the same manner as a superannuation allowance or annuity, as the case requires, under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, as it read immediately before July 1, 1984. O. Reg. 290/13, s. 34 (1).

(2) Computations for the purpose of subsection (1) shall be made as of the day the judge ceases to hold office or starts to serve on a part-time basis. O. Reg. 290/13, s. 34 (2).

(3) The initial annual amount of a pension computed in the same manner as an annuity in accordance with paragraph 2 of subsection (1) shall be the same as the amount that would have been payable under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, and the Superannuation Adjustment Benefits Act, being chapter 490 of the Revised Statutes of Ontario, 1980, as they read immediately before July 1, 1984. O. Reg. 290/13, s. 34 (3).

(4) A pension mentioned in subsection (3) shall commence as of the date that the annuity would have commenced under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, as it read immediately before July 1, 1984. O. Reg. 290/13, s. 34 (4).

Judge ceases to hold office on or after October 1, 1979 and before July 1, 1984

35. (1) This section applies in respect of every person who ceased to hold office as a judge on or after October 1, 1979 and before July 1, 1984. O. Reg. 290/13, s. 35 (1).

(2) Subsection (1) does not apply in respect of a judge who was reappointed to hold office on a part-time basis before October 1, 1979. O. Reg. 290/13, s. 35 (2).

(3) Subsection (1) does not apply in respect of a person mentioned in that subsection who died before July 1, 1984. O. Reg. 290/13, s. 35 (3).

(4) If a person to whom subsection (1) applies did not meet the basic service requirement before ceasing to hold office, the Lieutenant Governor in Council may require the Board to authorize payment to the person of a pension during the person’s lifetime in such initial annual amount as is specified by the Lieutenant Governor in Council. O. Reg. 290/13, s. 35 (4).

(5) A person described in subsection (1) is entitled to whichever of the following will provide a greater annual payment to the person:

1. If a judge is entitled to a pension under section 5, 7, 8 or 9, a pension computed under this Part.

2. A pension computed in the same manner as a superannuation allowance or annuity, as the case requires, under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, as it read immediately before July 1, 1984. O. Reg. 290/13, s. 35 (5).

(6) Computations for the purpose of subsection (5) shall be made as of July 1, 1984. O. Reg. 290/13, s. 35 (6).

(7) The initial annual amount of a pension computed in the same manner as an annuity in accordance with paragraph 2 of subsection (5) shall be the same as the amount that would have been payable under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, and the Superannuation Adjustment Benefits Act, being chapter 490 of the Revised Statutes of Ontario, 1980, as they read immediately before July 1, 1984. O. Reg. 290/13, s. 35 (7).

(8) A pension mentioned in subsection (7) that commences as of March 1, 1992 or later shall commence as of the date that the annuity would have commenced under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, as it read immediately before July 1, 1984. O. Reg. 290/13, s. 35 (8).

Judge ceases to hold office before 65 years

36. (1) A person who ceases to hold office before attaining 65 years of age and who is entitled to a reduced pension under section 9 and to whom section 34 applies may elect to receive a pension mentioned in paragraph 1 of subsection 34 (1) instead of a pension mentioned in paragraph 2 of subsection 34 (1). O. Reg. 290/13, s. 36 (1).

(2) A person who ceased to hold office before attaining 65 years of age and who is entitled to a reduced pension under section 9 and to whom subsection 35 (1) applies may elect to receive a pension mentioned in paragraph 1 of subsection 35 (5) instead of a pension mentioned in paragraph 2 of subsection 35 (5). O. Reg. 290/13, s. 36 (2).

(3) Notice of an election under subsection (1) or (2) must be given in writing signed by the person to the Board within three months after commencing to receive a pension. O. Reg. 290/13, s. 36 (3).

(4) An election under subsection (1) or (2) is effective as of the date the person commences to receive the pension. O. Reg. 290/13, s. 36 (4).

(5) Subsections 14 (2), (3), (4) and (9) of the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, as they read immediately before July 1, 1984, apply with necessary modifications in respect of the pension of a person mentioned in subsection (1) or (2) who does not make an election under subsection (1) or (2) and, for the purpose, a pension shall be deemed to be an allowance under that Act. O. Reg. 290/13, s. 36 (5).

Election of pension under Regulation 193, R.R.O. 1990

37. A person who made an election under subsection 51 (4) of Regulation 193 of the Revised Regulations of Ontario, 1990 before July 1, 1985 is entitled, for as long as the person receives a pension computed in the same manner as a superannuation allowance or annuity under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, as it read immediately before July 1, 1984, to have his or her pension increased annually in accordance with the election,

(a) by the lesser of the following amounts:

(i) the amount to which a similar pension would be increased under the Superannuation Adjustment Benefits Act, being chapter 490 of the Revised Statutes of Ontario, 1980, as it read immediately before July 1, 1984, and

(ii) the amount determined under subsections 23 (3) and (4) of this Regulation; or

(b) by the lesser of the following amounts:

(i) the amount determined under section 45 of Appendix A of the Framework Agreement set out in the Schedule to the Courts of Justice Act, and

(ii) the amount determined under subsections 23 (3) and (4) of this Regulation. O. Reg. 290/13, s. 37.

Transferred credit for years of service

38. (1) A person in respect of whom credit for years of service was transferred under section 51 of Regulation 193 of the Revised Regulations of Ontario, 1990 to the benefits plan set out in that Regulation shall be given credit under this Part for a number of years of full-time service as a judge equal to the number of years of service for which credit was transferred. O. Reg. 290/13, s. 38 (1).

(2) There shall be deducted from the credit for service of a person under this Part a number of years of service equal to the number of years of service in relation to which the person took a return of contributions from the Provincial Judges Benefits Fund under subsection 51 (7) or (19) of Regulation 193 of the Revised Regulations of Ontario, 1990. O. Reg. 290/13, s. 38 (2).

(3) There shall be deducted from the credit for service of a person under this Part a number of years of service equal to the number of years of service in relation to which the person took a refund from the Provincial Judges Benefits Fund under subsection 51 (12) of Regulation 193 of the Revised Regulations of Ontario, 1990. O. Reg. 290/13, s. 38 (3).

(4) If, before July 1, 1984, a judge was making contributions under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, in addition to the contributions the judge was required to make under that Act, the judge may continue to make such additional contributions to the Provincial Judges Pension Fund according to the same method of computation as under that Act and is entitled to credit under this Part in respect of the contributions. O. Reg. 290/13, s. 38 (4).

(5) Any contributions made by a judge under subsection (4) in respect of years of service after 1991, and any contributions made or payable by the Minister in respect of those years to fund Ontario’s portion of the cost of benefits under subsection (4), shall be subject to the limits and requirements of the Federal Tax Act and Federal Tax Regulations regarding the purchase of prior service credits. O. Reg. 290/13, s. 38 (5).

Refunds from the Public Service Superannuation Fund

39. (1) A judge mentioned in section 30 who was appointed to hold office before July 1, 1984 is entitled to a refund of an amount equal to the sum of the amounts, if any, contributed by the judge to the Public Service Superannuation Fund and the interest on those amounts transferred under section 51 of Regulation 193 of the Revised Regulations of Ontario, 1990 from that fund to the Provincial Judges Benefits Fund, less any amounts paid to the judge under subsection 51 (7) or (12) of that Regulation, together with interest on the sum from the date of the transfer to the date the refund is paid, but such amount shall not include an amount equal to any amounts contributed to the Public Service Superannuation Fund by the judge and locked in in respect of service before July 1, 1984 under subsection 17 (2) of the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980. O. Reg. 290/13, s. 39 (1).

(2) Subsection (1) does not apply in respect of a judge who was appointed to office before July 1, 1984 and who receives a pension under this Part computed in the same manner as a superannuation allowance or annuity under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980. O. Reg. 290/13, s. 39 (2).

Entitlement under Regulation 193, R.R.O. 1990

40. (1) A person who ceased to hold office as a judge before October 1, 1979 or was reappointed to hold office as a judge on a part-time basis before October 1, 1979 and who met the basic service requirement before ceasing to hold office or being reappointed is entitled to the annual income allowance to which he or she was entitled under section 53 of Regulation 193 of the Revised Regulations of Ontario, 1990 immediately before March 1, 1992. O. Reg. 290/13, s. 40 (1).

(2) If a person ceased to hold office as a judge before October 1, 1979 or was reappointed to hold office as a judge on a part-time basis before October 1, 1979 and did not meet the basic service requirement before ceasing to hold office or being reappointed, the Lieutenant Governor in Council may require the Board to authorize payment to the person of an annual income allowance during the person’s lifetime in such initial amount as is specified by the Lieutenant Governor in Council. O. Reg. 290/13, s. 40 (2).

(3) The provisions of this Part respecting survivor allowances apply with necessary modifications in respect of a person entitled to an annual income allowance under subsection (1) or (2) and, for that purpose, the annual income allowance shall be deemed to be a pension. O. Reg. 290/13, s. 40 (3).

(4) The amount of every annual income allowance under this section shall be increased by a percentage equal to the percentage increase of the salary of a judge other than the Chief Justice, a regional senior judge or the Associate Chief Justice Co-ordinator of Justices of the Peace. O. Reg. 290/13, s. 40 (4).

(5) The increase in the annual income allowance shall take effect as of the same date that the increase in the salary takes effect. O. Reg. 290/13, s. 40 (5).

Survivor allowance required by LG in C

41. (1) The Lieutenant Governor in Council may require the Board to authorize payment of a survivor allowance in such initial annual amount as is specified by the Lieutenant Governor in Council to the spouse or the child or children of a deceased person in respect of whom the Lieutenant Governor in Council could have required the Board to authorize a pension under subsection 35 (1) or an annual income allowance under subsection 40 (2) while the person was alive. O. Reg. 290/13, s. 41 (1).

(2) If the Lieutenant Governor in Council requires the Board to authorize payment of a survivor allowance under this section to a spouse,

(a) the survivor allowance continues during the spouse’s lifetime; and

(b) the child or children of the deceased person are entitled on the death of the spouse to a survivor allowance in an annual amount equal to the annual amount of the survivor allowance to which the spouse was entitled on the date of the spouse’s death. O. Reg. 290/13, s. 41 (2).

(3) Subsection (1) and clause (2) (b) do not apply in respect of a child of the deceased person and the deceased person’s spouse if they became spouses after the date on which the deceased person ceased to hold office. O. Reg. 290/13, s. 41 (3).

PART III
Supplemental PENSION PLAN AND Supplemental SURVIVOR ALLOWANCES

General

Purpose

42. The primary purpose of this Part is to provide eligible judges whose pension benefits under Part II are limited by the Federal Tax Act or Federal Tax Regulations with supplemental pensions following their retirement from full-time service as judges. O. Reg. 290/13, s. 42.

Definitions

43. In this Part,

“child” includes,

(a) a person of whom a judge is a legal parent, and

(b) a person whom a judge has demonstrated a settled intention to treat as a child of his or her family, except under an arrangement where the person is placed for valuable consideration in a foster home by someone having lawful custody;

“spouse” means,

(a) a spouse as defined in section 1 of the Family Law Act, or

(b) either of two persons who have lived together in a conjugal relationship outside marriage,

(i) continuously for a period of not less than three years, or

(ii) in a relationship of some permanence, if they are the natural or adoptive parents of a child or have demonstrated a settled intention to treat a child as a child of their family, except under an arrangement where the child is placed for valuable consideration in a foster home by a person having lawful custody. O. Reg. 290/13, s. 43.

Service after 1991

44. A right under this Part to a supplemental pension or supplemental survivor allowance is only in respect of service on or after January 1, 1992. O. Reg. 290/13, s. 44.

Only one supplemental pension or survivor allowance per month

45. No person is entitled to payment of more than one supplemental pension or more than one supplemental survivor allowance under this Part during the same month. O. Reg. 290/13, s. 45.

Supplemental Pensions

Entitlement to supplemental pension

46. (1) A judge who is entitled to a pension under section 5, 7 or 9 is entitled to a supplemental pension under this Part equal to the amount that would be payable to the judge under the section if the pension were determined without regard to the defined benefit limit or maximum benefit limit, reduced by the amount that is actually payable to the judge under the section. O. Reg. 290/13, s. 46 (1).

(2) A judge who is entitled to a pension under subsection 8 (1) is entitled to a supplemental pension under this Part equal to the amount that would be payable to the judge under that subsection if the judge had continued in office on a full-time basis until the judge attained 75 years of age and if the pension were determined without regard to the defined benefit limit or maximum benefit limit, reduced by the amount that is actually payable to the judge under subsection 8 (2). O. Reg. 290/13, s. 46 (2).

(3) A judge who is entitled to a pension under sections 33 to 37 or 40 is entitled to a supplemental pension under this Part equal to the amount that would be payable to the judge under the section if the pension were determined without regard to the defined benefit limit or maximum benefit limit, reduced by the amount that is actually payable to the judge under the section. O. Reg. 290/13, s. 46 (3).

Supplemental pension for judge refused approval to continue in office

47. (1) A judge who is refused the approval of the Chief Justice to continue in office is entitled to a supplemental pension under this Part during his or her lifetime, if the Ontario Judicial Council expresses the opinion that the approval should not have been refused. O. Reg. 290/13, s. 47 (1).

(2) The annual amount of the supplemental pension referred to in subsection (1) is equal to the annual amount of the pension the judge would have received if the judge had continued in office on a full-time basis from the date of the refusal until the judge attained 75 years, reduced by the annual amount of the pension payable to the judge under Part II. O. Reg. 290/13, s. 47 (2).

Supplemental pension required by LG in C

48. If a judge who does not meet the basic service requirement or, if appointed to office after attaining 60 years of age, has not attained 70 years of age, ceases to hold office and the Lieutenant Governor in Council is of the opinion that the ceasing to hold office was conducive to the better administration of justice, the Lieutenant Governor in Council may require the Board to authorize payment under this Part to the judge,

(a) of an amount specified by the Lieutenant Governor in Council in addition to the refund of contributions to which the judge is entitled under Part II; or

(b) of a supplemental pension during the judge’s lifetime in such initial annual amount as is specified by the Lieutenant Governor in Council, in addition to any pension that is payable to the judge under Part II. O. Reg. 290/13, s. 48.

Terms, commencement and termination of supplemental pension

49. (1) If a person is entitled to a pension under Part II and to a supplemental pension under this Part, the supplemental pension shall be paid to the person in the same form and have the same terms, conditions, commencement date and termination date as the pension under Part II. O. Reg. 290/13, s. 49 (1).

(2) If a person is entitled to a supplemental pension under this Part but not to a pension under Part II, the supplemental pension shall be paid to the person in the form and have the terms, conditions, commencement date and termination date that would have applied to a pension under Part II had the person been entitled to such a pension. O. Reg. 290/13, s. 49 (2).

(3) A supplemental pension payable to a person under this Part shall continue for the lifetime of the person. O. Reg. 290/13, s. 49 (3).

Reduction of supplemental pension for part-time judge

50. The amount of a supplemental pension for a judge who is serving on a part-time basis shall be reduced in accordance with the formula set out in section 13. O. Reg. 290/13, s. 50.

Time credited as full-time service

51. (1) For the purpose of the calculation of a supplemental pension under this Part, the following periods of time shall be credited to a judge as full-time service, whether or not the periods would qualify as full-time service under section 8500 or 8507 of the Federal Tax Regulations:

1. For a judge who is entitled to a pension under subsection 7 (1),

i. periods of time during which the judge is on a leave of absence with pay,

ii. periods of time during which the judge is on pregnancy or parental leave without pay, and

iii. periods of time during which the judge is receiving benefits under the Long Term Income Protection Plan.

2. For a judge who is not entitled to a pension under subsection 7 (1),

i. periods of time during which the judge who is less than 65 years of age is on a leave of absence with pay,

ii. periods of time during which the judge who is less than 65 years of age is on pregnancy or parental leave without pay, and

iii. periods of time during which the judge is receiving benefits under the Long Term Income Protection Plan.

3. Periods of full-time service served by the judge after the last month in the calendar year in which the judge attained 71 years of age. O. Reg. 290/13, s. 51 (1).

(2) A period of time credited to a judge under subsection (1) shall be reduced by any period already credited to the judge under section 7 or 10. O. Reg. 290/13, s. 51 (2).

Supplemental Survivor Allowances

Spouse’s entitlement to supplemental survivor allowance

52. (1) A spouse who is entitled to a survivor allowance under subsection 15 (1) is entitled to a supplemental survivor allowance under this Part equal to the amount of the survivor allowance that would be payable under subsection 15 (2) if the judge had continued in office on a full-time basis until the judge attained 75 years of age and if the judge’s pension were determined without regard to the maximum benefit limit, reduced by the amount that is actually payable to the spouse under the subsection. O. Reg. 290/13, s. 52 (1).

(2) A spouse who is entitled to a survivor allowance under subsection 16 (1) is entitled to a supplemental survivor allowance under this Part equal to the amount that would be payable under that subsection if the survivor allowance were determined without regard to the defined benefit limit or maximum benefit limit, reduced by the amount that is actually payable under that subsection. O. Reg. 290/13, s. 52 (2).

(3) If a spouse as defined in this Part is not entitled to a survivor allowance under Part II solely because he or she is not a spouse as defined in that Part, and there is no other spouse receiving a survivor allowance under Part II, the spouse is entitled to a supplemental survivor allowance under this Part that is equal to the amount he or she would be entitled to under Part II if he or she were a spouse as defined in that Part and without regard to the defined benefit limit or maximum benefit limit. O. Reg. 290/13, s. 52 (3).

(4) Only one spouse of a person may receive a survivor allowance under this Part. O. Reg. 290/13, s. 52 (4).

Child’s entitlement to supplemental survivor allowance

53. (1) A child who is entitled to a survivor allowance under subsection 18 (1) or 19 (1) is entitled to a supplemental survivor allowance under this Part equal to the amount that would be payable under subsection 18 (2) or 19 (2) if the survivor allowance were determined without regard to the defined benefit limit or maximum benefit limit, reduced by the amount that is actually payable under the subsection. O. Reg. 290/13, s. 53 (1).

(2) If a child as defined in Part II is not entitled to a survivor allowance under that Part solely because the child was not dependent for support on a person receiving or entitled to a pension, or on his or her spouse, at the time of the person’s or spouse’s death, the child is entitled to a supplemental survivor allowance under this Part. O. Reg. 290/13, s. 53 (2).

(3) The amount of the supplemental survivor allowance under subsection (2) shall be equal to the amount the child would be entitled to under Part II if he or she had been dependent on the person or spouse for support at the time of the person’s or spouse’s death, without regard to the defined benefit limit or maximum benefit limit. O. Reg. 290/13, s. 53 (3).

(4) If a child as defined in Part II ceases to be entitled to a survivor allowance under that Part because the child was 18 years of age and was not in full-time attendance at a secondary school or a post-secondary educational institution recognized as such by the Board, the child is entitled to a supplemental survivor allowance under this Part if he or she was in part-time attendance at such secondary school or post-secondary educational institution. O. Reg. 290/13, s. 53 (4).

(5) The amount of the supplemental survivor allowance under subsection (4) shall be equal to the amount the child would be entitled to under Part II if he or she had been in full-time attendance at the secondary school or a post-secondary educational institution, without regard to the defined benefit limit or maximum benefit limit. O. Reg. 290/13, s. 53 (5).

(6) If a child as defined in this Part is not entitled to a survivor allowance under Part II solely because he or she is not a child as defined in that Part, the child is entitled to a supplemental survivor allowance under this Part equal to the amount he or she would be entitled to under Part II if he or she were a child as defined in that Part and without regard to the defined benefit limit or maximum benefit limit. O. Reg. 290/13, s. 53 (6).

(7) If a child as defined in this Part would not be entitled, even if he or she were a child as defined in Part II, to a supplemental survivor allowance under subsection (2) or (4), solely for the reasons set out in those subsections, the child is entitled to a supplemental survivor allowance under this Part in accordance with those subsections. O. Reg. 290/13, s. 53 (7).

Supplemental survivor allowance required by LG in C

54. (1) The Lieutenant Governor in Council may require the Board to authorize payment under this Part of a supplemental survivor allowance, in addition to any survivor allowance that may be payable under Part II, in such initial annual amount as is specified by the Lieutenant Governor in Council, to the spouse or child or children of a deceased person in respect of whom the Lieutenant Governor in Council could have required the Board to authorize a supplemental pension under section 48 while the person was alive. O. Reg. 290/13, s. 54 (1).

(2) If the Lieutenant Governor in Council requires the Board to authorize payment of a supplemental survivor allowance under this section to a spouse,

(a) the supplemental survivor allowance continues during the spouse’s lifetime; and

(b) the child or children of the deceased person are entitled on the death of the spouse to a supplemental survivor allowance in an annual amount equal to the annual amount of the supplemental survivor allowance to which the spouse was entitled on the date of the spouse’s death. O. Reg. 290/13, s. 54 (2).

(3) Subsections (1) and (2) do not apply in respect of a child of the deceased person and the deceased person’s spouse if they became spouses after the date on which the deceased person ceased to hold office as a judge. O. Reg. 290/13, s. 54 (3).

Terms, commencement and termination of supplemental survivor allowance

55. (1) If a person is entitled to a survivor allowance under Part II and to a supplemental survivor allowance under this Part, the supplemental survivor allowance shall be paid to the person in the same form and have the same terms, conditions, commencement date and termination date as the survivor allowance under Part II. O. Reg. 290/13, s. 55 (1).

(2) If a person is entitled to a supplemental survivor allowance under this Part but not to a survivor allowance under Part II, the supplemental survivor allowance shall be paid to the person in the form and have the terms, conditions, commencement date and termination date that would have applied to a survivor allowance under Part II had the person been entitled to such an allowance. O. Reg. 290/13, s. 55 (2).

(3) For the purpose of determining the termination date of a child’s supplemental survivor allowance under subsection (2), where the supplemental survivor allowance is payable to the child under subsection 53 (4) or (7) because he or she is in part-time attendance at a secondary school or post-secondary educational institution, the reference in paragraph 2 of subsection 20 (1) to full-time attendance shall be read as a reference to part-time attendance. O. Reg. 290/13, s. 55 (3).

(4) A supplemental survivor allowance payable to a spouse under this Part shall continue for the lifetime of the spouse. O. Reg. 290/13, s. 55 (4).

No supplemental survivor allowance if entitled to life insurance

56. No person is entitled to a supplemental survivor allowance in respect of a person in respect of whom a benefit is payable or paid under the group life insurance plan under section 11 of Schedule B of Order in Council 225/2016, as amended from time to time. O. Reg. 290/13, s. 56; O. Reg. 57/16, s. 6.

Indexing, Contributions and Refunds

Indexing

57. (1) If a judge or a spouse or child of a judge is entitled to a pension or survivor allowance under Part II that is subject to adjustment under section 23 or 37,

(a) the person shall receive an amount equal to the adjustment that would be payable if the adjustment were calculated without regard to subsection 23 (2) or subclause 37 (a) (ii) or (b) (ii), as the case may be, reduced by the amount that is actually payable under section 23 or 37; and

(b) a supplemental pension or supplemental survivor allowance payable to the person shall be increased by the amount of the adjustment under subsection 23 (1) or subclause (37) (a) (i) or (b) (i), as the case may be, calculated without regard to subsection 23 (2) or subclause (37) (a) (ii) or (b) (ii). O. Reg. 290/13, s. 57 (1).

(2) If a judge or a spouse or child of a judge is entitled to a pension or survivor allowance under Part II that is subject to adjustment under section 24, a supplemental pension or supplemental survivor allowance payable to the person shall be increased in accordance with section 24. O. Reg. 290/13, s. 57 (2).

Contributions

58. (1) The Minister shall cause to be credited to the Supplemental Account, at such times and in such manner as the Minister in his or her discretion may determine, the additional amounts in respect of contributions necessary to fund the payment of supplemental pensions and supplemental survivor allowances payable under this Part. O. Reg. 290/13, s. 58 (1).

(2) The Minister shall ensure that, in respect of each calendar year of service after 1991, the portion of each judge’s pension contributions determined in accordance with subsection 27 (1) that exceeds the dollar limits for pension plan contributions under the Federal Tax Act or that relates to a period after a judge has attained the maximum age for contributions under the Federal Tax Act is credited to the Supplemental Account. O. Reg. 290/13, s. 58 (2).

(3) The Minister shall ensure that, in respect of each calendar year after 1991, the portion of the Minister’s contributions determined in accordance with section 28 that exceeds the dollar limits for pension plan contributions under the Federal Tax Act is credited to the Supplemental Account. O. Reg. 290/13, s. 58 (3).

Refunds

59. (1) Where a judge or the personal representative of a judge is entitled to a refund of the judge’s contributions under Part II, the judge or personal representative shall also be entitled to a refund of the judge’s contributions held in the Supplemental Account together with interest calculated and payable in accordance with section 65 as if such contributions to the Supplemental Account had been contributions under Part II. O. Reg. 290/13, s. 59 (1).

(2) The amount otherwise payable under subsection (1) shall be reduced by the sum of,

(a) the supplemental pension payments, if any, made under this Part to the judge;

(b) the supplemental survivor allowance payments, if any, made under this Part in respect of the judge; and

(c) interest on each supplemental pension payment and supplemental survivor allowance payment from the date the payment was made to the date the refund is paid. O. Reg. 290/13, s. 59 (2).

No refund

60. No person is entitled to payment of a refund under this Part if the person is entitled to a pension under this Part or Part II. O. Reg. 290/13, s. 60.

Family Law Matters

Family law matters

60.1 (1) In this section, a reference to a spouse means, where circumstances require, a former spouse. O. Reg. 57/16, s. 7.

(2) Section 67.2 of the Pension Benefits Act applies with necessary modifications to the determination of the imputed value, for family law purposes, of a spouse’s interest in a supplemental pension plan under this Part, and the provision of a statement of that value. O. Reg. 57/16, s. 7.

(3) A spouse is eligible to apply for an immediate transfer of a lump sum from the supplemental pension plan if all of the circumstances listed in subsection 67.3 (1) of the Pension Benefits Act exist and, for the purpose, section 67.3 of that Act applies with necessary modifications. O. Reg. 57/16, s. 7.

(4) For greater certainty, a lump sum from the supplemental pension plan may only be transferred in accordance with subsection 67.3 (7) of the Pension Benefits Act. O. Reg. 57/16, s. 7.

(5) A spouse is eligible to apply for the division of the supplemental pension and for the payment of the spouse’s share to him or her if all of the circumstances listed in subsection 67.4 (1) of the Pension Benefits Act exist and, for the purpose, section 67.4 of that Act applies with necessary modifications. O. Reg. 57/16, s. 7.

(6) Any order made under Part I (Family Property) of the Family Law Act, family arbitration award or domestic contract respecting the division of the pension plan is subject to the application of section 67.5 or 67.6 of the Pension Benefits Act, as appropriate, with necessary modifications, including that a reference in one of those sections to the date on which the section comes into force shall be read as a reference to March 16, 2016. O. Reg. 57/16, s. 7.

(7) For the purposes of this section,

(a) a reference in sections 67.2 to 67.6 of the Pension Benefits Act to the administrator of a pension plan shall be read as a reference to the Board; and

(b) the references to sections 67.2 to 67.6 of the Pension Benefits Act shall be read as including the definitions of the terms used in those sections under that Act, except as otherwise provided by this Regulation. O. Reg. 57/16, s. 7.

PART IV
Administration of the Provincial Judges Pension Fund and the supplemental Account

Provincial Judges Pension Board

61. (1) The board known in English as the Provincial Judges Pension Board and in French as the Commission de retraite des juges provinciaux is continued. O. Reg. 290/13, s. 61 (1).

(2) The Board shall be composed of three members appointed by the Lieutenant Governor in Council. O. Reg. 290/13, s. 61 (2).

(3) The Lieutenant Governor in Council shall designate a chair from among the members of the Board. O. Reg. 290/13, s. 61 (3).

(4) Each member of the Board shall hold office for three years and until a successor is appointed. O. Reg. 290/13, s. 61 (4).

(5) Members of the Board may be reappointed when their terms of office expire. O. Reg. 290/13, s. 61 (5).

(6) Two members of the Board constitute a quorum and are sufficient for the exercise of all the authority of the Board. O. Reg. 290/13, s. 61 (6).

(7) It is the duty of the Board to,

(a) administer the pensions and survivor allowances provided under Parts II and III; and

(b) make determinations regarding termination payments, as set out in Schedule B of Order in Council 225/2016, as amended from time to time. O. Reg. 290/13, s. 61 (7); O. Reg. 57/16, s. 8.

(8) The Board shall make a report annually to the Chair of the Management Board of Cabinet containing such information as the Chair requires concerning the work of the Board and the Chair shall submit the report to the Lieutenant Governor in Council and shall then lay the report before the Assembly if it is in session or, if not, at the next session. O. Reg. 290/13, s. 61 (8).

Provincial Judges Pension Fund

62. (1) The fund known in English as the Provincial Judges Pension Fund and in French as the Caisse de retraite des juges provinciaux is continued. O. Reg. 290/13, s. 62 (1).

(2) The Fund shall be maintained in the Consolidated Revenue Fund for the payment of pensions and survivor allowances to or in respect of judges. O. Reg. 290/13, s. 62 (2).

(3) The Fund shall consist of contributions and money paid, transferred or credited to the Fund, less money paid out under Part II. O. Reg. 290/13, s. 62 (3).

(4) The account in the Consolidated Revenue Fund known in English as the Provincial Judges Pension Fund Account and in French as the Compte de la caisse de retraite des juges provinciaux is continued. O. Reg. 290/13, s. 62 (4).

(5) All receipts and disbursements of the Fund shall be entered in the Account. O. Reg. 290/13, s. 62 (5).

Provincial Judges Supplemental Pension Account

63. (1) A supplemental pension account for provincial judges shall be established under the name Provincial Judges Supplemental Pension Account in English and Compte des pensions complémentaires des juges provinciaux in French. O. Reg. 290/13, s. 63 (1).

(2) The Account shall be maintained in the Consolidated Revenue Fund for the payment of supplemental pensions and supplemental survivor allowances to or in respect of judges in respect of service after 1991, in addition to the pensions and survivor allowances payable under Part II. O. Reg. 290/13, s. 63 (2).

(3) The Account shall consist of contributions and money paid, transferred or credited to the Account, less monies paid out under Part III. O. Reg. 290/13, s. 63 (3).

Accounting matters

64. (1) The Minister of Finance is the custodian of the Provincial Judges Pension Fund and of the Provincial Judges Supplemental Pension Account. O. Reg. 290/13, s. 64 (1).

(2) The fiscal years of the Provincial Judges Pension Fund and the Provincial Judges Supplemental Pension Account shall be the same as the fiscal year of the Consolidated Revenue Fund. O. Reg. 290/13, s. 64 (2).

(3) The Minister shall cause an actuarial valuation to be made with respect to each calendar year after 1991 of the assets held and obligations owing under the Provincial Judges Pension Plan and Fund and the Provincial Judges Supplemental Pension Account, individually or together as the Minister shall determine, and at such times and under such terms and conditions as are required by the Federal Tax Act and Federal Tax Regulations, and shall be responsible for filing the actuarial valuations for this Part with the appropriate regulatory authorities. O. Reg. 290/13, s. 64 (3).

(4) The Provincial Judges Pension Fund, the Provincial Judges Pension Fund Account and the Provincial Judges Supplemental Pension Account shall be audited by the Auditor General who shall make an annual report to the Treasurer, and the Treasurer shall submit the report to the Lieutenant Governor in Council and shall then lay the report before the Assembly if it is in session, or, if not, at the next session. O. Reg. 290/13, s. 64 (4).

(5) The Board may establish procedures for making payments out of the Provincial Judges Pension Fund or the Provincial Judges Supplemental Pension Account for the purpose of Parts II and III and no payment shall be made out of the Fund or Account unless it is authorized by the Board or made in accordance with those procedures. O. Reg. 290/13, s. 64 (5).

Interest

65. (1) Interest payable on contributions by judges shall be compounded each year as of December 31 at a rate for the year that is the average monthly yield in the calendar year of five-year personal fixed term chartered bank deposit rates as determined from the Canadian Socio-Economic Information Management (CANSIM) Series V122515, as amended from time to time, published monthly by the Bank of Canada. O. Reg. 290/13, s. 65 (1).

(2) If interest is to be paid to a day that is before December 31 in a year, interest shall be computed from January 1 of the year at a rate that is the average monthly yield in the calendar year of five-year personal fixed term chartered bank deposit rates as determined from the Canadian Socio-Economic Information Management (CANSIM) Series V122515, as amended from time to time, published monthly by the Bank of Canada to the most recent of December of the previous year or March, June or September of the year. O. Reg. 290/13, s. 65 (1).

66. Omitted (provides for the revocation of other Regulations). O. Reg. 290/13, s. 66.

67. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 290/13, s. 67.