On the recommendation of the undersigned, the Lieutenant Governor of Ontario, by and with the advice and concurrence of the Executive Council of Ontario, orders that:

Whereas the Public Service Pension Plan (PSPP) is Schedule 1 to the Public Service Pension Act, 1989, as amended (PSPA);

And whereas on May 29, 2025, Ontario passed the MPP Pension and Compensation Act, 2025;

And whereas the MPP Pension and Compensation Act, 2025 amends the MPPs Pension Act, 1996 effective January 1, 2026 to require the Members of Provincial Parliament (MPPs) to be members of the PSPP;

And whereas the Lieutenant Governor in Council may by order amend the PSPP pursuant to subsection 6(1) of the PSPA;

And whereas it is necessary to amend the PSPP to allow MPPs to participate in the PSPP, as well as to make certain technical and minor administrative amendments to the PSPP;

Now therefore, pursuant to subsection 6(1) of the PSPA, the PSPP is amended as follows effective January 1, 2026:

  1. Paragraph (i) under the definition of annual average salary in Section 1 (Definitions) is deleted and replaced with the following:
    (i) for a member who is a Non-OPP Constable who terminated from the Plan on or after July 1, 2025, the average of the member's annual salary rate in each month of the period of thirty-six consecutive months of current or prior membership;

  2. Paragraph (j) under the definition of annual average salary in Section 1 (Definitions) is deleted and replaced with the following:
    (j) for a member who is a Non-OPP Civilian who terminated from the Plan on or after July 1, 2025, the average of the member's annual salary rate in each month of the period of forty-eight consecutive months of current or prior membership.

  3. The following new definition is added to Section 1 (Definitions):
    “MPP” means a person who is a member of the Legislative Assembly and who is eligible to participate in the PSPP pursuant to the MPPs Pension Act, 1996;

  4. The definition of salary in Section 1 (Definitions) is deleted and replaced with the following:
    “salary” means:
    1. in relation to a member or a re-employed former member who is not an MPP who is employed or engaged in any capacity by an employer who contributes to the Fund, the amount of money payable to a member or former member and computed by reference to the hours, days, weeks or other specific periods of time for which the member or former member is employed, but does not include overtime pay or any payment to the member in lieu of a benefit provided by the employer or any payment determined by the Board not to be part of salary; or

    2. in relation to a member or a re-employed former member who is an MPP, the salary payable to a member or former member pursuant to sections 61 and 62 of the Legislative Assembly Act and the salary, if any, payable to a member or former member under section 3 of the Executive Council Act;

  1. Subsection 3(2) is deleted and replaced with the following:
    Non-application of paragraph 3(1)(d)
    1. Paragraph 3 (1)(d) does not apply to:
      1. Justices of the Peace who are making contributions to the Supplemental Pension Plan for Justices of the Peace;
      2. Associate Judges who are making contributions to the Associate Judges Supplemental Plan; or to

      3. members who are MPPs and have attained the maximum age for contributors set out in the Income Tax Act (Canada) prior to the polling day following the dissolution of the 44th Parliament.

  1. Section 4 is deleted and replaced with the following:
    4. Persons not entitled to be members or to accrue credit
    1. A person is not entitled to be a member of the Plan if the person has attained the maximum age for contributors to a pension fund or plan specified under the provision of the Income Tax Act (Canada) and regulations made thereunder for the registration under that Act of a pension fund or plan.
    2. No person may accrue credit in the Plan in relation to any period after the person has attained the maximum age for contributors to a pension fund or plan specified under the provision of the Income Tax Act (Canada) and regulations made thereunder for the registration under that Act of a pension fund or plan.
  1. Subsection 7(2) is deleted and replaced with the following:
    Special funds
    1. If the salary of members who are contributing to the Fund is paid by a board, commission, foundation, agency, branch or division that has a special fund or appropriation designated or granted by the Lieutenant Governor in Council or the Legislative Assembly for the payment of the employer's contributions under the Plan, contributions required to be made by the employer shall be made from that fund or appropriation in accordance with such formula as may be determined by the Minister for the purpose.
  1. Subparagraph 10.1(1)(a)(vi) is deleted and replaced as follows:
    (vi) are not a Non-OPP Constable or a Non-OPP Civilian.
  2. New paragraph 11(1)(k) is added as follows:
    (k) for a period of service as an MPP.
  3. Subsection 11(2) is deleted and replaced as follows:
    Payment
    1. To purchase credit referred to in clause (1)(c), (d) or (k), a member shall pay to the Fund the amount determined by the Board on the recommendation of the actuary to be equal to the actuarial value of the benefits to which the member will become entitled on obtaining the credit.
  1. New Subsection 13(22) is added as follows:
    Refund For Terminated Members of 44th Parliament
    1. Pursuant to the MPPs Pension Act, 1996, a member who is an MPP and who:
      1. is an MPP during the 44th Parliament; and
      2. ceases to be a member of the Plan other than by death prior to the dissolution of the 44th Parliament,  
        is entitled to the refund provided by subsection (12) in respect of the service of such member as a member of the Legislative Assembly.
  1. Subsection 15(4.3) is deleted and replaced as follows:
    (4.3) Where a member who is a Non-OPP Constable or Non-OPP Civilian on January 29, 2020, who, during the period beginning on January 29, 2020 and ending on June 20, 2025 either:
    1. commenced receipt of a pension immediately after ceasing to be a member of the Plan; or
    2. commenced receipt of a pension immediately after ceasing to be a member of the Plan, and subsequently died,
      and who, if such member had ceased to be a member of the Plan on or after July 1, 2025, would have qualified for the benefits described in Sections 4.1 and 4.2 above, shall have their pension or survivor benefits recalculated as if Sections 4.1 and 4.2 did apply with adjustments made to future pension or other benefit payments.
  1. Paragraph 15(6)(a) is deleted and replaced with the following:

    1. a waiver is obtained under the Income Tax Act (Canada) (“ITA”) or any regulations under the ITA, that has the effect of permitting the member to delay the start of the member’s pension under the Plan beyond the maximum age for contributors as set out in the ITA, subject to the terms of such waiver, including any requirement for the member's pension to not be adjusted under the Plan for the period of delay;

  1. Paragraph 15(7)(a) is deleted and replaced with the following:

    1. a waiver is obtained under the Income Tax Act (Canada) (“ITA”) or any regulations under the ITA, that has the effect of permitting the member to delay the start of the member’s pension under the PSPP beyond the maximum age for contributors set out in the ITA, subject to the terms of such waiver, including any requirement for the member’s pension to not be adjusted under the PSPP for the period of delay; and

  1. New Subsection 15(8) is added as follows:
    8) Despite subsection (1), pursuant to the MPPs Pension Act, 1996, a member who is an MPP and who:
    1. is an MPP during the 44th Parliament; and
    2. ceases to be a member of the Plan other than by death prior to the dissolution of the 44th Parliament, 
      shall not be entitled to a pension computed in accordance with the Plan in respect of the service of such member as a member of the Legislative Assembly.
  1. New Subsection 15(9) is added as follows:
    (9) Subject to subsection (8), where the following conditions are met, payment of a pension to which a member who is an MPP during the 44th Parliament and who has attained the maximum age for contributors set out in the Income Tax Act (Canada) prior to the polling day following the dissolution of the 44th Parliament shall commence to be paid in the month following the polling day following the dissolution of the 44th Parliament:
    1. a waiver is obtained under the Income Tax Act (Canada) (“ITA”) or any regulations under the ITA, that has the effect of permitting the member to delay the start of the member’s pension under the PSPP beyond the maximum age for contributors set out in the ITA, subject to the terms of such waiver, including any requirement for the member’s pension to not be adjusted under the PSPP for the period of delay; and
    2. the waiver described in clause (a) remains in effect and has not been withdrawn.
  1. New Subsection 16(13) is added as follows:
    (13) Despite subsection (1) and subject to Section 22, pursuant to the MPPs Pension Act, 1996, a member who is an MPP and who:
    1. is an MPP during the 44th Parliament; and
    2. ceases to be a member of the Plan other than by death prior to the dissolution of the 44th Parliament,  
      shall not be entitled to the pension provided for in subsection (1) in respect of the service of such member as a member of the Legislative Assembly.
  1. Subsection 17(1) is deleted and replaced with the following:
    17. Computation of pension
    1. Subject to subsections 15(1) and 16(1) and to the other subsections of this section, the annual amount of every pension payable to a former member, effective January 1, 1992 is 2 per cent of the former member's average annual salary multiplied by the former member's years of credit in the Plan, including any fraction of a year to a maximum of thirty-five years with respect to service prior to January 1, 1992. For greater certainty, the benefit described in this subsection 17(1) is inclusive of the bridging benefit calculated under subsection 17(3) and shall be subject to reduction on account of the elimination of such bridging benefit, in accordance with subsection 17(3).

  1. Subsection 17(3) is deleted and replaced with the following:
    Lifetime pension

    1. When a former member,
      1. who is in receipt of a pension attains sixty-five years of age; or
      2. who is not in receipt of a pension commences to receive a pension on or after attaining sixty-five years of age,
        the bridging benefit shall cease to be paid and the annual amount of the pension computed under subsection (1) shall be reduced by the amount of the bridging benefit. The bridging benefit is the product of,
    1. 0.7 per cent of the lesser of,
      1. the former member's average annual salary, and
      2. the former member's average year's maximum pensionable earnings; and
    2. the number of years, including any fraction of a year, of the former member's credit in the Plan for service on or after the 1st day of January 1966 to a maximum of thirty-five years.
      For greater certainty, the bridging benefit is inclusive of any adjustments made to the pension while the benefit is paid, including but not limited to adjustments for inflation pursuant to section 24 and any applicable reduction.
  1. Subsection 19(6) is deleted and replaced as follows:
    Survivor pension to child on death of spouse 
    (6) A survivor pension is payable to an eligible child or among eligible children under eighteen years of age, or deemed to be under eighteen years of age pursuant to subsection 23(3),
    1. on the death of a former member in receipt of a pension who had upon the date of his or her pension commencement no spouse eligible for a survivor pension under this section or section 20, equal to 50 percent of the annual amount of pension paid to the former member subject to subsection (2),
    2. on the death of a former member in receipt of a pension who has been predeceased by a spouse to whom a survivor pension would have been paid under this section or section 20, equal to the annual amount of survivor pension that would have been paid, to a maximum of 66 2/3% per child, or

    3. on the death of a spouse to whom a survivor pension is paid under this section or section 20, equal to the annual amount of survivor pension paid, to a maximum of 66 2/3% per child.

  1. New Subsection 26(1.1) is added as follows and the currently existing Subsection 26(1.1) is renumbered as Subsection 26(1.2):
    Employment/Engagement Rules for Members of Provincial Parliament 
    (1.1) Subsection (1) applies to a former member who is receiving a pension while a member of the Legislative Assembly and who has not attained the maximum age for contributors to a pension fund or plan specified under the provisions of the Income Tax Act (Canada) or any regulations under that Act for the registration of a pension fund or plan under that Act. For greater certainty, for purposes of the Plan including this section and in accordance with Subsection 52(2)(a) of the MPPs Pension Act, the employer of a member of the Assembly is the Assembly.
Treasury Board Secretariat

Approved and Ordered: November 20, 2025