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Courts of Justice Act
Loi sur les tribunaux judiciaires

ONTARIO REGULATION 290/13

PENSIONS AND SURVIVOR ALLOWANCES FOR PROVINCIAL JUDGES

Note: On January 1, 2020, the title to the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 1)

PROVINCIAL JUDGES’ PENSION PLAN

Consolidation Period: From October 24, 2019 to the e-Laws currency date.

Last amendment: 347/19.

Legislative History: 57/16, 552/17, 347/19

This Regulation is made in English only.

CONTENTS

PART I
GENERAL

1.

Definitions

1.1

Order in Council availability

PART II
PROVINCIAL JUDGES PENSION PLAN

PART II
REGISTERED PENSION PLAN FOR PROVINCIAL JUDGES

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 II.1
SUPPLEMENTAL RCA PENSION PLAN

General

41.1

Purpose

41.2

Definitions

41.3

Service after 1991

41.4

Only one supplemental pension per month

Supplemental RCA Pensions

41.5

Entitlement to supplemental RCA pension

41.6

Exception

41.7

Limitation

41.8

Terms, commencement and termination of supplemental RCA pension

41.9

Time credited as full-time service

Survivor Allowances

41.10

Spouse’s entitlement to supplemental RCA survivor allowance

41.11

Child’s entitlement to supplemental survivor allowance

41.12

Terms, commencement and termination of supplemental RCA survivor pension

41.13

No supplemental RCA survivor allowance if entitled to life insurance

41.14

Transition

Indexing, Contributions and Refunds

41.15

Indexing

41.16

Contributions

41.17

Refunds

Family Law Matters

41.18

Family law matters

PART III
SUPPLEMENTAL PENSION PLAN AND SUPPLEMENTAL SURVIVOR ALLOWANCES

PART III
SUPPLEMENTAL PENSION PLAN

General

42.

Purpose

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

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

PART IV
ADMINISTRATION AND MISCELLANEOUS MATTERS

Part-time Judges

60.2

Reduction of pension for part-time judges

Administration

61.

Provincial Judges Pension Board

61.1

Administrator

61.2

Service provider

61.3

Expenses

61.4

Minister to establish trust funds

62.

Provincial Judges Pension Fund

Accounts

63.

Provincial Judges Supplemental Pension Account

64.

Accounting matters

64.

Use of surplus

64.1

Information, tax returns, etc.

64.2

Valuations

64.3

Audits

65.

Commencement

 

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;

Note: On January 1, 2020, the definition of “Board” in section 1 of the Regulation is revoked. (See: O. Reg. 347/19, s. 2 (1))

“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;

Note: On January 1, 2020, the definition of “Long Term Income Protection Plan” in section 1 of the Regulation is amended by striking out “Order in Council 225/2016” and substituting “Order in Council 1273/2018”. (See: O. Reg. 347/19, s. 2 (2))

“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;

Note: On January 1, 2020, the definition of “maximum benefit limit” in section 1 of the Regulation is amended by adding “but excluding the benefits that may be disregarded under subsection 8504 (10) of the Federal Tax Regulations” at the end. (See: O. Reg. 347/19, s. 2 (3))

“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;

Note: On January 1, 2020, the definition of “parental leave” in section 1 of the Regulation is amended by striking out “Order in Council 225/2016” and substituting “Order in Council 1273/2018”. (See: O. Reg. 347/19, s. 2 (4))

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

Note: On January 1, 2020, the definition of “pregnancy leave” in section 1 of the Regulation is amended by striking out “Order in Council 225/2016” and substituting “Order in Council 1273/2018”. (See: O. Reg. 347/19, s. 2 (5))

“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.

Note: On January 1, 2020, section 1 of the Regulation is amended by adding the following definitions: (See: O. Reg. 347/19, s. 2 (6))

“applicable law” means laws, including the Federal Tax Act and the Financial Administration Act, regulations and court orders and any decrees, policies, directives, guidelines or orders issued by the Government of Ontario or by any administrative or regulatory authority that are applicable to the Provincial Judges Pension Board or the provincial judges’ pension plan;

“personal representative” means an executor, an administrator, an administrator with the will annexed or an estate trustee;

“Provincial Judges Pension Fund” means the fund continued under section 62;

“provincial judges’ pension plan” means the pension benefits and other allowances provided for under Parts II, II.1 and III;

“registered pension plan” means the portion of the pension plan set out in Part II that is registered under the Federal Tax Act;

“registered pension plan account” means the trust fund established by the Minister in accordance with subsection 61.4 (1);

“supplemental pension plan” means the portion of the pension plan that is set out in Part III;

“Supplemental RCA Account” means the trust fund established by the Minister in accordance with subsection 61.4 (2);

“supplemental RCA pension” means the portion of a judge’s supplemental pension that is paid from the retirement compensation arrangement established under Part II.1 following the judge’s retirement from full-time service as a judge;

“supplemental RCA pension plan” means the pension plan established under the retirement compensation arrangement described in Part II.1;

Note: On January 1, 2020, the Regulation is amended by adding the following section: (See: O. Reg. 347/19, s. 3)

Order in Council availability

1.1 The Minister shall make Order in Council 1273/2018 available on request. O. Reg. 347/19, s. 3.

PART II
PROVINCIAL JUDGES PENSION PLAN

Note: On January 1, 2020, the heading to Part II of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 4)

Part II
REGISTERED PENSION PLAN FOR PROVINCIAL JUDGES

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.

Note: On January 1, 2020, section 2 of the Regulation is amended by adding “from a registered pension plan” after “pensions”. (See: O. Reg. 347/19, s. 5)

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.

Note: On January 1, 2020, section 3 of the Regulation is amended by striking out “pension plan” wherever it appears and substituting in each case “registered pension plan”. (See: O. Reg. 347/19, s. 6)

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,

Note: On January 1, 2020, subparagraph 3 i of subsection 5 (2) of the Regulation is amended by striking out “a regional senior judge” at the beginning and substituting “a regional senior judge, Senior Advisory Family Judge”. (See: O. Reg. 347/19, s. 7 (1))

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.

Note: On January 1, 2020, paragraph 3 of subsection 5 (2) of the Regulation is amended by striking out “or” at the end of subparagraph ii, by adding “or” at the end of subparagraph iii and by adding the following subparagraph: (See: O. Reg. 347/19, s. 7 (2))

iv. a judge who was appointed to hold office as a Senior Advisory Family 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:

Note: On January 1, 2020, subsection 5 (10) of the Regulation is amended by striking out “subsections 4 (1), 5 (1) and 6 (1) and section 7 of Schedule A of Order in Council 225/2016” and substituting “subsections 6 (1), 7 (1) and 8 (1) and section 9 of Schedule A of Order in Council 1273/2018”. (See: O. Reg. 347/19, s. 7 (3))

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).

Note: On January 1, 2020, subsection 5 (11) of the Regulation is amended by striking out “subsections 4 (2), 5 (2) and 6 (2) of Schedule A of Order in Council 225/2016” and substituting “subsections 6 (2), 7 (2) and 8 (2) of Schedule A of Order in Council 1273/2018”. (See: O. Reg. 347/19, s. 7 (4))

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.

Note: On January 1, 2020, section 13 of the Regulation is revoked. (See: O. Reg. 347/19, s. 8)

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).

Note: On January 1, 2020, clause 17 (2) (b) of the Regulation is amended by striking out “Board” and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 9)

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.

Note: On January 1, 2020, paragraph 2 of subsection 20 (1) of the Regulation is amended by striking out “Board” at the end and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 10)

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.

Note: On January 1, 2020, section 22 of the Regulation is amended by striking out “Order in Council 225/2016” at the end and substituting “Order in Council 1273/2018”. (See: O. Reg. 347/19, s. 11)

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.

Note: On January 1, 2020, paragraph 2 of subsection 25 (1) of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 12 (1))

2. Calculate an amount that is equal to 2 per cent of the judge’s average salary, indexed in accordance with the Federal Tax Regulations, for their final three years of service multiplied by the judge’s total years of service up to the maximum benefit limit for the year in which the pension becomes payable. Partial years of service shall be prorated in the manner set out in subsection 10 (3).

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).

Note: On January 1, 2020, section 25 of the Regulation is amended by adding the following subsection: (See: O. Reg. 347/19, s. 12 (2))

(4) In addition to the amount calculated under subsection (1), if the pension becomes payable after a judge attains the age of 65, the annual amount of the pension that would have been payable to the judge under subsection (1) upon attaining the age of 65 shall be increased by such amount as may be permitted under the Federal Tax Regulations. O. Reg. 347/19, s. 12 (2).

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).

Note: On January 1, 2020, subsection 27 (1) of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 13)

(1) Subject to subsection (4), every judge shall contribute an amount equal to 7 per cent of the judge’s salary to the Provincial Judges Pension Fund by way of deduction from the judge’s salary. O. Reg. 347/19, s. 13.

(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).

Note: On January 1, 2020, subsection 28 (1) of the Regulation is amended by striking out “credited” and substituting “contributed”. (See: O. Reg. 347/19, s. 14 (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).

Note: On January 1, 2020, subsection 28 (2) of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 14 (2))

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

(a) based on an actuarial valuation; and

(b) subject to the limits set out in the Federal Tax Act and Federal Tax Regulations. O. Reg. 347/19, s. 14 (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).

Note: On January 1, 2020, subsection 31 (2) of the Regulation is amended by striking out “this Part or Part III” at the end and substituting “this Part, Part II.1 or Part III”. (See: O. Reg. 347/19, s. 15)

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.

Note: On January 1, 2020, subsections 31.1 (2) of the Regulation is amended by striking out “pension plan” and substituting “registered pension plan”. (See: O. Reg. 347/19, s. 16 (1))

(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.

Note: On January 1, 2020, subsections 31.1 (3) of the Regulation is amended by striking out “pension plan” and substituting “registered pension plan”. (See: O. Reg. 347/19, s. 16 (1))

(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.

Note: On January 1, 2020, subsections 31.1 (5) of the Regulation is amended by striking out “pension plan” and substituting “registered pension plan”. (See: O. Reg. 347/19, s. 16 (1))

(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

Note: On January 1, 2020, clause 31.1 (6) (a) of the Regulation is amended by striking out “Board” and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 16 (2))

(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).

Note: On January 1, 2020, subsection 33 (2) of the Regulation is amended by striking out “Board” and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 17)

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).

Note: On January 1, 2020, subsection 35 (4) of the Regulation is amended by striking out “Board” and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 18)

(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).

Note: On January 1, 2020, subsection 36 (3) of the Regulation is amended by striking out “Board” and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 19)

(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).

Note: On January 1, 2020, subsection 38 (1) of the Regulation is amended by adding “and Part II.1” after “this Part”. (See: O. Reg. 347/19, s. 20)

(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).

Note: On January 1, 2020, subsection 40 (2) of the Regulation is amended by striking out “Board” and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 21)

(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).

Note: On January 1, 2020, section 41 of the Regulation is amended by striking out “Board” wherever it appears and substituting “Provincial Judges Pension Board” in each case. (See: O. Reg. 347/19, s. 22)

Note: On January 1, 2020, the Regulation is amended by adding the following Part: (See: O. Reg. 347/19, s. 23)

Part II.1
Supplemental RCA Pension Plan

General

Purpose

41.1 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 a portion of their supplemental pensions to be paid from a retirement compensation arrangement, as defined in subsection 248 (1) of the Federal Tax Act, following their retirement from full-time service as judges. O. Reg. 347/19, s. 23.

Definitions

41.2 In this Part,

“child” has the same meaning as in section 4;

“spouse” has the same meaning as in section 4. O. Reg. 347/19, s. 23.

Service after 1991

41.3 A right under this Part to a supplemental RCA pension is only in respect of service on or after January 1, 1992. O. Reg. 347/19, s. 23.

Only one supplemental pension per month

41.4 No person is entitled to payment of more than one supplemental RCA pension under this Part during the same month. O. Reg. 347/19, s. 23.

Supplemental RCA Pensions

Entitlement to supplemental RCA pension

41.5 (1) A judge who is entitled to a pension under section 5 or 7, subsection 8 (1), section 9, sections 33 to 37 or section 40 is entitled to a supplemental RCA pension under this Part in an amount that is equal to 2 per cent of the judge’s average salary, indexed in accordance with the Federal Tax Regulations, for their final three years of service multiplied by the judge’s years of service without regard to the defined benefit limit or maximum benefit limit, reduced by the amount that is actually payable to the judge under the applicable provision. O. Reg. 347/19, s. 23.

(2) Partial years of service shall be prorated in the manner set out in subsection 10 (3). O. Reg. 347/19, s. 23.

(3) In addition to the amount calculated under subsection (1), if the pension becomes payable after a judge attains the age of 65, the amount of pension that would have been payable to the judge under subsection (1) upon attaining the age of 65 shall be increased in the same manner as set out in subsection 25 (4), reduced by the amount that is actually payable to the judge under that subsection. O. Reg. 347/19, s. 23.

Exception

41.6 Despite section 41.5, if the amount of a pension to which a judge is entitled under Part II, calculated without regard to the defined benefit limit or maximum benefit limit, is less than the defined benefit limit or maximum benefit limit, the judge is not entitled to receive a supplemental RCA pension under this Part. O. Reg. 347/19, s. 23.

Limitation

41.7 Despite section 41.5, the total amount payable under Part II and this Part shall not exceed the amount that would be payable under Part II if the defined benefit limit or maximum benefit limit did not apply. O. Reg. 347/19, s. 23.

Terms, commencement and termination of supplemental RCA pension

41.8 (1) If a person is entitled to a pension under Part II and to a supplemental RCA pension under this Part, the supplemental RCA 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. 347/19, s. 23.

(2) A supplemental RCA pension payable to a person under this Part shall continue for the lifetime of the person. O. Reg. 347/19, s. 23.

Time credited as full-time service

41.9 (1) For the purpose of the calculation of a supplemental RCA 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. 347/19, s. 23.

(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. 347/19, s. 23.

Survivor Allowances

Spouse’s entitlement to supplemental RCA survivor allowance

41.10 (1) A spouse who is entitled to a survivor allowance under subsection 15 (1) is entitled to a supplemental RCA survivor allowance under this Part equal to 60 per cent of the judge’s supplemental RCA pension calculated as if the judge had continued in office on a full-time basis until attaining 75 years of age. O. Reg. 347/19, s. 23.

(2) A spouse who is entitled to a survivor allowance under subsection 16 (1) is entitled to a supplemental RCA survivor allowance under this Part equal to 60 per cent of the judge’s supplemental RCA pension. O. Reg. 347/19, s. 23.

(3) Only one spouse of a person may receive a supplemental RCA survivor allowance under this Part. O. Reg. 347/19, s. 23.

Child’s entitlement to supplemental survivor allowance

41.11 A child who is entitled to a survivor allowance under subsection 18 (1) or 19 (1) is entitled to a supplemental RCA survivor allowance under this Part calculated using the same rules set out in subsection18 (2) or 19 (2), as the case may be, with reference to the amount of the RCA survivor allowance to which the spouse was or would be entitled, as the case may be. O. Reg. 347/19, s. 23.

Terms, commencement and termination of supplemental RCA survivor pension

41.12 (1) If a person is entitled to a survivor allowance under Part II and to a supplemental RCA survivor allowance under this Part, the supplemental RCA 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. 347/19, s. 23.

(2) A supplemental RCA survivor allowance payable to a spouse under this Part shall continue for the lifetime of the spouse. O. Reg. 347/19, s. 23.

No supplemental RCA survivor allowance if entitled to life insurance

41.13 No person is entitled to a supplemental RCA 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 1273/2018, as amended from time to time. O. Reg. 347/19, s. 23.

Transition

41.14 Despite sections 41.10 to 41.13, if a person began receiving a survivor allowance under the provincial judges’ pension plan on or before December 31, 2019, those provisions do not apply and the payments for the survivor allowance shall be paid out of the registered pension plan and supplemental pension plan. O. Reg. 347/19, s. 23.

Indexing, Contributions and Refunds

Indexing

41.15 If a person is entitled to a pension under Part II that is subject to adjustment under section 23, 24 or 37, the person shall receive the same percentage increase to the amount of supplemental RCA pension paid under this Part. O. Reg. 347/19, s. 23.

Contributions

41.16 (1) The Minister shall ensure that, in respect of each calendar year of service, the portion of each judge’s pension contributions determined in accordance with subsection 27 (1) that exceeds the dollar limit for pension plan contributions under the Federal Tax Act is contributed to the Supplemental RCA Account. O. Reg. 347/19, s. 23.

(2) The Minister shall contribute to the Supplemental RCA Account, in respect of each calendar year, an amount that is equal to the amount described in subsection (1) in respect of each judge. O. Reg. 347/19, s. 23.

(3) The Minister may also contribute to the Supplemental RCA Account, in each calendar year, an amount that is no more than the cost of funding the pension benefits accrued under Parts II, II.1 and III in that calendar year. O. Reg. 347/19, s. 23.

(4) The amount required under subsection (3) shall be determined in accordance with the supplemental RCA pension plan’s most recent actuarial valuation. O. Reg. 347/19, s. 23.

Refunds

41.17 (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 RCA Account together with interest calculated and payable in accordance with section 65 as if such contributions had been contributions under Part II. O. Reg. 347/19, s. 23.

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

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

(b) interest on each supplemental RCA pension payment from the date on which the payment is made to the date on which the refund is paid. O. Reg. 347/19, s. 23.

Family Law Matters

Family law matters

41.18 (1) In this section, a reference to a spouse means, where circumstances require, a former spouse. O. Reg. 347/19, s. 23.

(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 RCA pension plan under this Part, and the provision of a statement of that value. O. Reg. 347/19, s. 23.

(3) A spouse is eligible to apply for an immediate transfer of a lump sum from the supplemental RCA 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. 347/19, s. 23.

(4) For greater certainty, a lump sum from the supplemental RCA pension plan may only be transferred in accordance with subsection 67.3 (7) of the Pension Benefits Act. O. Reg. 347/19, s. 23.

(5) A spouse is eligible to apply for the division of the supplemental RCA 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. 347/19, s. 23.

(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 supplemental RCA pension 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. 347/19, s. 23.

(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 Provincial Judges Pension 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. 347/19, s. 23.

PART III
Supplemental PENSION PLAN AND Supplemental SURVIVOR ALLOWANCES

Note: On January 1, 2020, the title to Part III to the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 24)

Part III
Supplemental pension plan

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.

Note: On January 1, 2020, section 42 of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 25)

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 the portion of their supplemental pension and their supplemental survivor allowance that is not paid from the supplemental RCA pension plan under Part II.1 to be paid following their retirement from full-time service as judges. O. Reg. 347/19, s. 25.

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).

Note: On January 1, 2020, subsection 46 (1) of the Regulation is amended by striking out “the section” at the end and substituting “Parts II and II.1”. (See: O. Reg. 347/19, s. 26 (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).

Note: On January 1, 2020, subsection 46 (2) of the Regulation is amended by striking out “subsection 8 (2)” at the end and substituting “Parts II and II.1”. (See: O. Reg. 347/19, s. 26 (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).

Note: On January 1, 2020, subsection 46 (3) of the Regulation is amended by striking out “the section” at the end and substituting “Parts II and II.1”. (See: O. Reg. 347/19, s. 26 (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).

Note: On January 1, 2020, subsection 47 (2) of the Regulation is amended by striking out “Part II” at the end and substituting “Parts II and II.1”. (See: O. Reg. 347/19, s. 27)

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,

Note: On January 1, 2020, section 48 of the Regulation is amended by striking out “Board” in the portion before clause (a) and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 28 (1))

(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.

Note: On January 1, 2020, clauses 48 (a) and (b) of the Regulation are amended by striking out “Part II” wherever it appears and substituting in each case “Parts II and II.1”. (See: O. Reg. 347/19, s. 28 (2))

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.

Note: On January 1, 2020, section 50 of the Regulation is revoked. (See: O. Reg. 347/19, s. 29)

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).

Note: On January 1, 2020, subsection 52 (1) of the Regulation is amended by striking out “under the subsection” at the end and substituting “under Parts II and II.1 in respect of a survivor allowance”. (See: O. Reg. 347/19, s. 30 (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).

Note: On January 1, 2020, subsection 52 (2) of the Regulation is amended by striking out “under that subsection” at the end and substituting “under Parts II and II.1 in respect of a survivor allowance”. (See: O. Reg. 347/19, s. 30 (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).

Note: On January 1, 2020, subsection 52 (3) of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 30 (3))

(3) If a spouse as defined in this Part is not entitled to a survivor allowance under Part II and a supplemental RCA survivor allowance under Part II.1 solely because he or she is not a spouse as defined in those Parts, and there is no other spouse receiving a survivor allowance under those Parts, 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. 347/19, s. 30 (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).

Note: On January 1, 2020, subsection 53 (1) of the Regulation is amended by striking out “under the subsection” at the end and substituting “in respect of a survivor allowance under Parts II and II.1”. (See: O. Reg. 347/19, s. 31 (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).

Note: On January 1, 2020, subsection 53 (2) of the Regulation if amended by striking out “as defined in Part II is not entitled to a survivor allowance under that Part” and substituting “as defined in Part II and II.1 is not entitled to a survivor allowance or a supplemental RCA survivor allowance under those Parts”. (See: O. Reg. 347/19, s. 31 (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).

Note: On January 1, 2020, subsection 53 (4) of the Regulation is amended by striking out “as defined in Part II ceases to be entitled to a survivor allowance under that Part” and substituting “as defined in Part II and II.1 ceases to be entitled to a survivor allowance and a supplemental RCA survivor allowance under those Parts” and by striking out “Board” and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 31 (3))

(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).

Note: On January 1, 2020, subsection 53 (6) of the Regulation is amended by striking out “is not entitled to a survivor allowance under Part II solely because he or she is not a child as defined in that Part” and substituting “is not entitled to a survivor allowance under Part II and to a supplemental RCA survivor allowance under Part II.1 solely because he or she is not a child as defined in those Parts”. (See: O. Reg. 347/19, s. 31 (4))

(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).

Note: On January 1, 2020, subsection 53 (7) of the Regulation is amended by striking out “a child as defined in Part II” and substituting “a child as defined in Parts II and II.1”. (See: O. Reg. 347/19, s. 31 (5))

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).

Note: On January 1, 2020, subsection 54 (1) of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 32 (1))

Supplemental survivor allowance required by LG in C

(1) The Lieutenant Governor in Council may require the Provincial Judges Pension Board to authorize payment under this Part of a supplemental survivor allowance, in addition to any survivor allowance or supplemental RCA survivor allowance that may be payable under Part II and Part II.1, 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. 347/19, s. 32 (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,

Note: On January 1, 2020, subsection 54 (2) of the Regulation is amended by striking out “Board” in the portion before clause (a) and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 32 (2))

(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).

Note: On January 1, 2020, subsection 55 (1) of the Regulation is amended by adding “and a supplemental RCA survivor allowance under Part II.1” after “If a person is entitled to a survivor allowance under Part II”. (See: O. Reg. 347/19, s. 33)

(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.

Note: On January 1, 2020, section 56 of the Regulation is amended by striking out “Order in Council 225/2016” and substituting “Order in Council 1273/2018”. (See: O. Reg. 347/19, s. 34)

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

Note: On January 1, 2020, clause 57 (1) (a) of the Regulation is amended by striking out “section 23 or 37” at the end and substituting “section 23, 37 or 41.15”. (See: O. Reg. 347/19, s. 35)

(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).

Note: On January 1, 2020, section 58 of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 36)

Contributions

58. (1) The Minister shall cause to be credited to the Provincial Judges Supplemental Pension Account described in section 63 the additional amounts in respect of contributions necessary to fund the payment of pensions and survivor allowances payable under the provincial judges’ pension plan, less the amounts contributed under section 28 for the purposes of Part II and section 41.16 for the purposes of Part II.1. O. Reg. 347/19, s. 36.

(2) The amounts in respect of the contributions shall be determined in accordance with the provincial judges’ pension plan’s most recent actuarial valuation. O. Reg. 347/19, s. 36.

(3) The amounts shall be recorded annually in the Provincial Judges Supplemental Pension Account. O. Reg. 347/19, s. 36.

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).

Note: On January 1, 2020, section 59 of the Regulation is revoked. (See: O. Reg. 347/19, s. 36)

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.

Note: On January 1, 2020, section 60 of the Regulation is revoked. (See: O. Reg. 347/19, s. 36)

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.

Note: On January 1, 2020, subsection 60.1 (6) of the Regulation is amended by striking out “pension plan” and substituting “supplemental pension plan”. (See: O. Reg. 347/19, s. 37 (1))

(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

Note: On January 1, 2020, clause 60.1 (7) (a) of the Regulation is amended by striking out “Board” at the end and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 37 (2))

(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

Note: On January 1, 2020, the heading to Part IV of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 38)

Part IV
Administration and miscellaneous matters

Note: On January 1, 2020, the Regulation is amended by adding the following section immediately after the heading to Part IV: (See: O. Reg. 347/19, s. 39)

Part-time Judges

Reduction of pension for part-time judges

60.2 (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. 347/19, s. 39.

(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, regional senior judge or Senior Advisory Family Judge expires is the salary to which the judge would be entitled under section 10 of Schedule A of Order in Council 1273/2018, as amended from time to time, if he or she were serving on a full-time basis. O. Reg. 347/19, s. 39.

Note: On January 1, 2020, the Regulation is amended by adding the following heading before section 61: (See: O. Reg. 347/19, s. 40)

Administration

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 five members appointed by the Lieutenant Governor in Council, which shall include one member recommended by the Association of Ontario Judges. O. Reg. 347/19, s. 41 (1).

Note: On January 1, 2020, subsection 61 (2) of the Regulation is amended by striking out “Board” and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 41 (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).

Note: On January 1, 2020, subsection 61 (3) of the Regulation is amended by striking out “Board” at the end and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 41 (3))

(4) Each member of the Board shall serve at the pleasure of the Lieutenant Governor in Council for a term not exceeding three years and until a successor is appointed. O. Reg. 347/19, s. 41 (4).

Note: On January 1, 2020, subsection 61 (4) of the Regulation is amended by striking out “Board” and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 41 (5))

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

Note: On January 1, 2020, subsection 61 (5) of the Regulation is amended by striking out “Board” and substituting “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 41 (6))

(6) Three 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); O. Reg. 347/19, s. 41 (7).

Note: On January 1, 2020, subsection 61 (6) of the Regulation is amended by striking out “Board” wherever it appears and substituting in each case “Provincial Judges Pension Board”. (See: O. Reg. 347/19, s. 41 (8))

(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.

Note: On January 1, 2020, subsection 61 (7) of the Regulation is revoked. (See: O. Reg. 347/19, s. 41 (9))

(8) The Board shall prepare an annual report, provide it to the Minister and make it available to the public. O. Reg. 552/17, s. 1.

Note: On January 1, 2020, subsection 61 (8) of the Regulation is revoked. (See: O. Reg. 347/19, s. 41 (9))

(9) The Board shall comply with such directives as may be issued by the Management Board of Cabinet with respect to,

(a) the form and content of the annual report;

(b) when to provide it to the Minister; and

(c) when and how to make it available to the public. O. Reg. 552/17, s. 1.

Note: On January 1, 2020, subsection 61 (9) of the Regulation is revoked. (See: O. Reg. 347/19, s. 41 (9))

(10) The Board shall include such additional content in the annual report as the Minister may require. O. Reg. 552/17, s. 1.

Note: On January 1, 2020, subsection 61 (10) of the Regulation is revoked. (See: O. Reg. 347/19, s. 41 (9))

(11) The Minister shall table the Board’s annual report in the Assembly and shall comply with such directives as may be issued by the Management Board of Cabinet with respect to when to table it. O. Reg. 552/17, s. 1.

Note: On January 1, 2020, subsection 61 (11) of the Regulation is revoked. (See: O. Reg. 347/19, s. 41 (9))

(12) The Board may take any steps necessary to ensure the effective implementation of the amendments to this Regulation made by Ontario Regulation 347/19, including,

(a) entering into any agreements;

(b) developing any draft rules and procedures or any by-laws;

(c) retaining any necessary professional services; and

(d) filing any documents with the Canada Revenue Agency. O. Reg. 347/19, s. 41 (10).

Note: On January 1, 2020, subsection 61 (12) is revoked. (See: O. Reg. 347/19, s. 41 (11))

(13) The Provincial Judges Pension Board is entitled to payment in respect of compensation, reasonable disbursement made and expenses incurred under subsection (12), in accordance with any relevant agreements between Her Majesty the Queen in Right of Ontario and the Provincial Judges Pension Board, applicable law and the process for obtaining the necessary appropriations from the Legislature. O. Reg. 347/19, s. 41 (10).

Note: On January 1, 2020, subsection 61 (13) is revoked. (See: O. Reg. 347/19, s. 41 (11))

(14) In subsection (13),

“applicable law” means laws, including the Federal Tax Act and the Financial Administration Act, regulations and court orders and any decrees, policies, directives, guidelines or orders issued by the Government of Ontario or by any administrative or regulatory authority that are applicable to the Provincial Judges Pension Board or the provincial judges’ pension plan. O. Reg. 347/19, s. 41 (10).

Note: On January 1, 2020, subsection 61 (14) is revoked. (See: O. Reg. 347/19, s. 41 (11))

Note: On January 1, 2020, the Regulation is amended by adding the following sections: (See: O. Reg. 347/19, s. 42)

Administrator

61.1 (1) The Provincial Judges Pension Board shall,

(a) be the administrator of the registered pension plan and the registered pension plan account for the purposes of the Federal Tax Act; and

(b) oversee the administration of the provincial judges’ pension plan and, in particular shall, in accordance with applicable law, carry out or oversee all administrative functions in respect of the pensions, survivor allowances and refunds provided under Parts II and II.1, including,

(i) interpreting the relevant terms of the provincial judges’ pension plan and authorizing payments in respect of the plan under Parts II, II.1 and III,

(ii) overseeing all communications with judges, spouses and other beneficiaries, as well as their personal representatives, in respect of the pensions, survivor allowances and refunds provided under Parts II, II.1 and III, both before and after a judge’s retirement,

(iii) overseeing the management of the registered pension plan account and the supplemental RCA account. O. Reg. 347/19, s. 42.

(2) The Provincial Judges Pension Board has all the powers necessary to perform its powers, duties and functions under this Regulation and shall do so in accordance with applicable law. O. Reg. 347/19, s. 42.

(3) The Provincial Judges Pension Board may make rules for the administration and management of the provincial judges’ pension plan and for the conduct of the affairs of the Board, and the rules may include procedures for making payments out of the registered pension plan account, the supplemental RCA account and the Provincial Judges Supplemental Pension Account for the purposes of Parts II, II.1 and III. O. Reg. 347/19, s. 42.

(4) No payment shall be made unless it is approved by the Provincial Judges Pension Board or made in accordance with any rules made by the Board under subsection (3). O. Reg. 347/19, s. 42.

(5) The Provincial Judges Pension Board shall prepare an annual report respecting the financial and other affairs of the provincial judges’ pension plan and the registered pension plan account, the supplemental RCA account and the Provincial Judges Supplemental Pension Account, and shall provide it to the Minister and make it available to the public. O. Reg. 347/19, s. 42.

(6) The Provincial Judges Pension Board shall comply with such directives as may be issued by the Management Board of Cabinet with respect to,

(a) the form and content of the annual report;

(b) when to provide it to the Minister; and

(c) when and how to make it available to the public. O. Reg. 347/19, s. 42.

(7) The Provincial Judges Pension Board shall include such additional content in the annual report as the Minister may require. O. Reg. 347/19, s. 42.

(8) The Minister shall table the annual report in the Assembly and shall comply with such directives as may be issued by the Management Board of Cabinet with respect to when to table it. O. Reg. 347/19, s. 42.

Service provider

61.2 (1) The Ontario Pension Board, or any other organization that is jointly selected by the Minister and the Provincial Judges Pension Board, shall provide services to,

(a) the Provincial Judges Pension Board to assist the Board in carrying out its responsibilities under section 61.1;

(b) the Provincial Judges Pension Board respecting trust funds, referred to in section 61.4, established for the provincial judges’ pension plan and the supplemental RCA pension plan; and

(c) the Government of Ontario to assist the Government in carrying out its responsibilities in respect of the supplemental pension plan. O. Reg. 347/19, s. 42.

(2) The Provincial Judges Pension Board may delegate in writing any of the Board’s powers, duties and functions under this Regulation to,

(a) the Ontario Pension Board or any organization selected under subsection (1); and

(b) any other person or entity, provided that the power, duty or function is not being performed by the Ontario Pension Board or an organization selected under subsection (1). O. Reg. 347/19, s. 42.

(3) In this section,

“Ontario Pension Board” means the Ontario Pension Board continued under section 29 of the Public Service Pension Plan, as set out as Schedule 1 to the Public Service Pension Act, 1989. O. Reg. 347/19, s. 42.

Expenses

61.3 The Provincial Judges Pension Board and any organization exercising delegated powers, duties or functions is entitled to payment in respect of compensation, reasonable disbursement made and expenses incurred in the performance of its powers, duties and functions, in accordance with any relevant agreements between Her Majesty the Queen in Right of Ontario and the Provincial Judges Pension Board, applicable law and the process for obtaining the necessary appropriations from the Legislature. O. Reg. 347/19, s. 42.

Minister to establish trust funds

61.4 (1) The Minister shall ensure that a trust fund is established to be used to hold, invest, distribute and administer funds in order to make payments in accordance with the terms and conditions of the registered pension plan set out in Part II. O. Reg. 347/19, s. 42.

(2) The Minister shall ensure that an additional trust fund is established to be used to hold, invest, distribute and administer funds in order to make payments in accordance with the terms and conditions of the Supplemental RCA pension plan set out in Part II.1. O. Reg. 347/19, s. 42.

(3) Each of the trust funds’ fiscal years shall be the same as the fiscal year of the Consolidated Revenue Fund. O. Reg. 347/19, s. 42.

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).

Note: On January 1, 2020, section 62 of the Regulation is revoked. (See: O. Reg. 347/19, s. 43)

Note: On January 1, 2020, the Regulation is amended by adding the following heading before section 63: (See: O. Reg. 347/19, s. 44)

Accounts

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).

Note: On January 1, 2020, subsection 63 (1) of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 45 (1))

(1) The Minister of Finance shall maintain the supplemental pension account for provincial judges under the name Provincial Judges Supplemental Pension Account in English and Compte des pensions complémentaires des juges provinciaux in French. O. Reg. 347/19, s. 45 (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).

Note: On January 1, 2020, subsection 63 (2) of the Regulation is amended by striking out “Part II” at the end and substituting “Parts II and II.1”. (See: O. Reg. 347/19, s. 45 (2))

Note: On January 1, 2020, section 63 of the Regulation is amended by adding the following subsection: (See: O. Reg. 347/19, s. 45 (3))

(2.1) All amounts credited to the Account are, for the purposes of the Financial Administration Act, money received by or on behalf of Ontario for the special purpose of providing for,

(a) any unfunded portion of the supplemental RCA pension provided for under Part II.1; and

(b) the supplemental pension benefits and supplemental survivor allowances provided for under Part III. O. Reg. 347/19, s. 45 (3).

(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).

Note: On January 1, 2020, subsection 63 (3) of the Regulation is amended by adding “transferred under Part II.1 or” after “monies”. (See: O. Reg. 347/19, s. 45 (4))

Note: On January 1, 2020, section 63 of the Regulation amended by adding the following subsections: (See: O. Reg. 347/19, s. 45 (5))

(4) The Minister of Finance is the custodian of the Account. O. Reg. 347/19, s. 45 (5).

(5) The Account’s fiscal year shall be the same as the fiscal year of the Consolidated Revenue Fund. O. Reg. 347/19, s. 45 (5).

(6) The interest rate to be applied to the funds recorded in the Account shall be determined in accordance with the rules set out in section 7 of the Financial Administration Act. O. Reg. 347/19, s. 45 (5).

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).

Note: On January 1, 2020, section 64 of the Regulation is revoked and the following substituted: (See: O. Reg. 347/19, s. 46)

Use of surplus

64. (1) If the actuary for the registered pension plan under Part II certifies that the registered pension plan’s assets exceed its liabilities, the Minister may use the surplus or any portion of the surplus to reduce contributions otherwise payable under this Regulation. O. Reg. 347/19, s. 46.

(2) If the actuary for the supplemental RCA pension plan under Part II.1 certifies that the supplemental RCA pension plan’s assets exceed its liabilities, the Minister may use the surplus or any portion of the surplus to reduce contributions otherwise payable under this Regulation. O. Reg. 347/19, s. 46.

(3) If the registered pension plan account is wound up and a balance remains in the trust funds after all obligations and liabilities under Part II have been satisfied, the balance shall be paid into the Consolidated Revenue Fund. O. Reg. 347/19, s. 46.

(4) If the supplemental RCA account is wound up and a balance remains in the trust funds after all obligations and liabilities under Part II.1 have been satisfied, the balance shall be paid into the Consolidated Revenue Fund. O. Reg. 347/19, s. 46.

Information, tax returns, etc.

64.1 The Provincial Judges Pension Board shall ensure that all tax returns and other documents required to be filed or provided by the administrator in respect of the provincial judges pension plan under the Federal Tax Act or the Federal Tax Regulations are prepared and filed. O. Reg. 347/19, s. 46.

Valuations

64.2 (1) The Provincial Judges Pension Board shall cause an actuarial valuation to be made of the assets held and obligations owing under the provincial judges pension plan with respect to each calendar year and at such times and under such terms and conditions as are required by the Federal Tax Act and Federal Tax Regulations. O. Reg. 347/19, s. 46.

(2) The Provincial Judges Pension Board shall file the actuarial valuation with the Canada Revenue Agency in accordance with the following rules:

1. In the case of a filing whose timing is discretionary, the Provincial Judges Pension Board shall not file the valuation before the Minister gives written approval to do so.

2. In the case of filing whose timing is not discretionary, the Provincial Judges Pension Board shall provide the Minister with written notice before filing the valuation. O. Reg. 347/19, s. 46.

Audits

64.3 (1) The provincial judges pension plan shall be audited by the Auditor General, who shall make an annual report to the President of the Treasury Board. O. Reg. 347/19, s. 46.

(2) The President of the Treasury Board shall submit the report to the Lieutenant Governor in Council and shall lay the report before the Assembly at the earliest reasonable opportunity. O. Reg. 347/19, s. 46.

Commencement

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.