P-32.1 - Act respecting pension coverage for certain teachers

Full text
chapter P-32.1
Act respecting pension coverage for certain teachers
PENSION COVERAGE FOR CERTAIN TEACHERSJune 19 1986June 26 1986
The Act respecting pension coverage for certain teachers (chapter P-32.1) ceases to have effect from 26 June 1986 subject to the transitional provisions of section 52 of chapter R-9.1 (1986, c. 44, s. 52).
1986, c. 44, s. 52.
DIVISION I
DEFINITIONS AND APPLICATION
1. In this Act, unless the context indicates otherwise,
(a)  year of teaching means any period of at least ten months duration, comprised between 1 July of one year and 30 June of the following year, for which an employee has taught, including a similar period for which an employee, after beginning to teach, has pursued further educational studies full time;
(b)  teacher means a person holding or having held a pedagogical or educational position within the meaning of the regulations;
(c)  teaching religious means a teacher who, before 1 July 1965, belonged to a religious community recognized by regulation;
(d)  employee means
i.  a teaching religious laicized after 30 June 1965
ii.  a teaching religious laicized before 1 July 1965 who, after being laicized, did not contribute to the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes, 1964, chapter 235),
iii.  a former teaching religious laicized after 30 June 1965,
iv.  a lay teacher having taught in Québec at the primary, secondary or college level, in a private institution belonging to a religious community or to the secular clergy, or in a youth protection institution, who did not contribute to the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes, 1964, chapter 235), or
v.  a teacher having belonged to the secular clergy who has years of teaching to his credit with an educational institution designated in Schedule I to the Act respecting the Teachers Pension Plan (chapter R-11) or with a teaching institution recognized by regulation;
(e)  deferred annuity means a life annuity payable to an employee on his attaining 65 years of age, or 60 years of age in the case of a female person contemplated by a pension plan, continued or not after his death in favour of another person;
(f)  (paragraph repealed);
(g)  pension plan means the pension plan established pursuant to the Act respecting the Teachers Pension Plan (chapter R-11) or the Act respecting the Civil Service Superannuation Plan (chapter R-12);
(h)  (paragraph repealed);
(i)  annual pensionable salary means the salary paid to an employee corresponding to the annual salary received by an employee holding, on a full-time basis, an equivalent position as defined by regulation;
(j)  (paragraph repealed).
1978, c. 16, s. 1; 1982, c. 51, s. 117; 1983, c. 24, s. 64.
2. This Act is applicable to employees who
(a)  contribute to the plan prescribed by the Act respecting the Government and Public Employees Retirement plan (chapter R-10); or
(b)  contribute to a pension plan and elect in favour of the plan prescribed by that Act in accordance with the terms and conditions determined by this Act; or
(c)  are paid a pension by the plan prescribed by that Act or by a pension plan; or
(d)  are entitled to a deferred annuity under the plan prescribed by that Act or a pension plan; or
(e)  have been reimbursed their contributions to the plan prescribed by that Act or to a pension plan, having had not less than two assessed years of service; or
(f)  have obtained the transfer of their years of service and cumulative contributions to the Government and Public Employees Retirement Plan or to a pension plan with an employer with whom the Minister of Finance or the Commission administrative des régimes de retraite et d’assurances has entered into an agreement of transferability.
1978, c. 16, s. 2; 1982, c. 51, s. 117, s. 118; 1983, c. 24, s. 65.
DIVISION II
CONDITIONS OF QUALIFICATION
3. An employee contributing to a pension plan must, to benefit by this Act, elect in favour of the plan prescribed by the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) by sending a notice to that effect.
The second paragraph of section 13 of the Act respecting the Government and Public Employees Retirement Plan applies except where the pension of the employee becomes payable between the date his notice is sent and the date its application to him, determined by that section, becomes effective. In such a case, the employee is subject to the plan prescribed by that Act from the date on which the pension is payable.
An employee contribution to a pension plan must, to benefit by this Act, notwithstanding the fact that his employer is not contemplated by the plan prescribed by the Act respecting the Government and Public Employees Retirement Plan, elect in favour of the plan prescribed by that Act in accordance with the first paragraph.
1978, c. 16, s. 3; 1982, c. 33, s. 37; 1982, c. 51, s. 117; 1983, c. 24, s. 66.
4. An employee contemplated in paragraph e of section 2 must, to benefit by this Act, notify the Commission on or before 30 June 1979 of his intention to refund the contributions that were reimbursed to him.
These contributions bear interest, at the rate determined by regulation, from the day the employee was reimbursed.
The Commission shall determine the periods at which the employee is to make such refund.
In the case of a teaching religious laicized after 1 July 1978, the notice provided for in the first paragraph must be given to the Commission within twelve months of his being laicized.
1978, c. 16, s. 4.
5. An employee who has been reimbursed his contributions to the plan prescribed by the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or a pension plan, having had less than two assessed years of service, may benefit by this Act if he joins the plan prescribed by that Act by giving a notice to that effect to the Commission within twelve months of beginning to participate in the plan prescribed by that Act.
An employee who begins to contribute to the plan prescribed by that Act after 1 July 1978 without having previously contributed to the plan prescribed by that Act or to a pension plan may also benefit by this Act by giving notice within the time limit provided in the first paragraph.
1978, c. 16, s. 5; 1982, c. 51, s. 117.
6. Every employee who has complied with section 3 or 4 is credited under the plan prescribed by the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), for pension purposes, with the years of service and the salary that he is entitled to have counted under the pension plan to which he is or was contributing before joining the plan prescribed by that Act.
1978, c. 16, s. 6; 1982, c. 51, s. 117.
7. An employee who has been credited with years of service pursuant to section 6 must purchase pension credit computed on the number of years by which fifteen years exceeds the number of years credited to him under that section up to, however, the number of previous years of teaching. The pension credit is purchased in accordance with sections 87 to 93 and 95 to 97 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
For the application of the first paragraph, the employee is, however, deemed to have elected in favour of the plan prescribed by that Act on 1 July 1973.
An employee who is more than 70 years of age must pay
(1)  in respect of service prior to 1 July 1982, the sum determined in accordance with the tariff of premiums appearing in Schedule I;
(2)  in respect of service subsequent to 30 June 1982, the sum determined in accordance with the tariff of premiums appearing in Schedule II.
A teaching religious laicized after 1 July 1978 must give the notice provided for in section 87 of the Act respecting the Government and Public Employees Retirement Plan within twelve months of being laicized.
1978, c. 16, s. 7; 1982, c. 33, s. 38; 1982, c. 51, s. 117; 1983, c. 24, s. 67.
8. The employee contemplated in paragraph a, c or d of section 2 must purchase pension credit computed on the number of years of service by which fifteen years exceeds the number of years credited to him up to, however, the number of previous years of teaching. The pension credit is purchased in accordance with sections 87 to 93 and 95 to 97 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
The second and third paragraphs of section 7 apply to this section.
The first paragraph does not apply in the case of an employee whose effective date of retirement occurred between 1 July 1965 and 30 June 1973, nor in the case of an employee who was granted a deferred annuity between 1 July 1965 and 30 June 1973.
A teaching religious laicized after 1 July 1978 who is contributing to the Government and Public Employees Retirement Plan must give the notice provided for in section 87 of the Act respecting the Government and Public Employees Retirement Plan within twelve months of being laicized.
1978, c. 16, s. 8; 1982, c. 51, s. 117; 1983, c. 24, s. 68.
DIVISION III
PENSION CREDIT
9. The employee who contributes to a pension plan or to the plan prescribed by the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and who has complied with section 7 or 8, as the case may be, is granted, for each of his years of teaching not counted in the plan prescribed by that Act, pension credit equal to 1% of his annual pensionable salary as of 30 June 1977.
1978, c. 16, s. 9; 1982, c. 51, s. 117.
10. The employee who receives a pension under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or a pension plan or who is entitled to a deferred annuity under the plan prescribed by that Act or a pension plan and who has complied with section 8 is granted, for each of his years of teaching not counted in the plan under that Act or in the pension plan, pension credit equal to 1% of his annual pensionable salary
(a)  on the date on which he began to receive a pension or became entitled to a deferred annuity, if that date is before 1 July 1977,
(b)  as of 30 June 1977, if he has begun to receive a pension or become entitled to a deferred annuity after 30 June 1977.
1978, c. 16, s. 10; 1982, c. 51, s. 117.
11. The employee contemplated in paragraph e of section 2 who has complied with section 7 is granted, for each of his years of teaching not counted under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), pension credit equal to 1% of his annual pensionable salary
(a)  at the time he ceased to hold an employment contemplated by the plan prescribed by that Act or a pension plan, if he was reimbursed his contributions before 1 July 1977;
(b)  as of 30 June 1977, if he has ceased to hold an employment contemplated by the plan prescribed by that Act or pension plan after 30 June 1977.
1978, c. 16, s. 11; 1982, c. 51, s. 117.
12. The employee contemplated in paragraph f of section 2 is granted for each of his years of teaching not counted in the plan prescribed by the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or the pension plan and not transferred, pension credit equal to 1% of $14 000.
1978, c. 16, s. 12; 1982, c. 51, s. 117.
13. The employee contemplated in section 5 is entitled, for each of his years of teaching not counted under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), to pension credit equal to 1% of $14 000, provided that he purchases pension credit established in the manner provided in sections 87 to 93 and 95 to 97 of the said Act and computed in relation to the number of past years of teaching, to bring his total up to fifteen years.
The third paragraph of section 7 applies to this section.
1978, c. 16, s. 13; 1982, c. 51, s. 117; 1983, c. 24, s. 69.
14. The pension credit provided for in this division is granted as a life annuity payable to the employee from 65 years of age or, where such is the case, from the date on which he retires if that date is subsequent to his sixty-fifth birthday.
However, this pension credit may be payable on the same date as the annual retirement pension under subparagraph 2 of section 33 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10). In such a case, if the employee is less than 60 years of age when he retires, the pension credit is reduced, for the duration of the pension, by one-half of one per cent computed for each month comprised between the date on which the pension is granted and the date of the sixtieth birthday of the employee.
The years of service used to establish the pension credit provided for by this division are computed only for purposes of qualification for the annual pension and, where such is the case, for the deferred annuity, as provided for such pension or annuity in the plan prescribed by that Act.
1978, c. 16, s. 14; 1982, c. 51, s. 117; 1982, c. 51, s. 119; 1983, c. 24, s. 70.
15. Notwithstanding any inconsistent provision of this Act, the annual pensionable salary serving as the basis of computation of the pension credit shall in no case be less than $14 000.
1978, c. 16, s. 15.
16. For the purposes of the application of this division and section 24, all the years of teaching done in Canada or abroad give entitlement to pension credit.
1978, c. 16, s. 16.
17. The amount of pension credit of 1% granted under this division is adjusted annually by indexing in the manner and at the time provided for in sections 77 and 78 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
However, any amount or part of an amount of that unpaid pension credit is adjusted annually by indexing in the manner and at the time provided in those sections, mutatis mutandis. The amount is indexed
(1)  from 65 years of age, if the pension credit was granted to the employee before that age in accordance with section 9;
(2)  from the date on which the pension credit was granted, if the employee was on that date more than 65 years of age;
(3)  from the date on which the employee again held an employment contemplated in the Government and Public Employees Retirement Plan, if the employee had retired under subparagraph 2 of section 33 of the Act respecting the Government and Public Employees Retirement Plan, and if the employee is contemplated in section 117 of that Act.
1978, c. 16, s. 17; 1982, c. 33, s. 39; 1982, c. 51, s. 120; 1983, c. 24, s. 71.
18. The employee may, at any time before he retires, elect to receive, instead of the life annuity provided for in section 14, an annuity arising out of the amount of the pension credit payable, in one of the following methods:
(a)  a life annuity the payment of which is guaranteed for a period of 5, 10 or 15 years;
(b)  a life annuity the payment of which continues in favour of the surviving spouse on the death of the employee;
(c)  a life annuity the payment of one-half of which continues in favour of the surviving spouse on the death of the employee.
The word spouse has the meaning given to it in the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
1978, c. 16, s. 18; 1982, c. 51, s. 117; 1982, c. 51, s. 121; 1983, c. 24, s. 72.
19. If the employee has not made the election provided for in section 18 and he dies while he is receiving an annuity under section 14 or is qualified for such an annuity without having applied for it, he is deemed to have elected for the life annuity provided for in section 14.
1978, c. 16, s. 19.
20. The amount of an annuity provided for in section 18 is adjusted, in relation to the amount of pension credit payable under section 14, in accordance with the criteria established by regulation.
1978, c. 16, s. 20.
21. Any election made by an employee under section 18 is irrevocable from the date on which payment of the annuity begins.
1978, c. 16, s. 21.
22. Pension credit provided for in this division is paid in arrears.
1978, c. 16, s. 22; 1983, c. 24, s. 73.
23. (Replaced).
1978, c. 16, s. 23; 1983, c. 24, s. 73.
DIVISION IV
SPECIAL CASES
24. The teaching religious laicized before 30 June 1965 who has contributed to the pension fund of the officers of education established by Part VIII of the Education Act (Revised Statutes, 1964, chapter 235), and the lay teacher as defined in subparagraph iv of paragraph d of section 1 who has contributed to the aforesaid pension fund, is entitled to receive an amount equal to the difference between the amount of the pension he is receiving under a pension plan and the amount of the pension he would be receiving, excluding the years redeemed under Part VIII of the Education Act (Revised Statutes, 1964, chapter 235) and adding all his years of teaching not counted in the form of a pension credit equal, for each of the said years of teaching, to the amount of 1% of his annual pensionable salary on the date on which he began to receive his pension, or 1% of $14 000, whichever is greater.
The teaching religious laicized before 30 June 1965 who has contributed to the pension fund of the officers of education established by Part VIII of the Education Act (Revised Statutes, 1964, chapter 235), and the lay teacher as defined in subparagraph iv of paragraph d of section 1 who has contributed to the aforesaid pension fund, and who, in either case, has acquired a right to a deferred annuity under a pension plan, is entitled to receive, at the time this annuity becomes payable, an amount equal to the difference between the amount of the deferred annuity and the amount he would have received, excluding the years redeemed under Part VIII of the Education Act (Revised Statutes, 1964, chapter 235) and adding all his years of teaching not counted in the form of a pension credit equal, for each of the said years of teaching, to the amount of 1% of his annual pensionable salary on the date on which he is entitled to a deferred annuity, or 1% of $14 000, whichever is greater.
1978, c. 16, s. 24.
25. The first paragraph of section 14, sections 15 and 16, paragraphs b and c of section 18, and sections 19 to 22 apply to section 24.
The payment of the amount payable under section 24 is made in a single instalment in the month of June each year.
1978, c. 16, s. 25; 1983, c. 24, s. 74.
25.1. Section 17 applies to section 24. However, the amount payable in 1985 shall be established by indexing any pension credit initially computed in accordance with the provisions related to indexing for each period from the date on which it became payable.
1985, c. 18, s. 58.
DIVISION V
ADMINISTRATION
26. The Commission administrative des régimes de retraite et d’assurances is entrusted with the administration of this Act.
No person may claim any benefit or advantage under this Act unless he applies therefor to the Commission.
1978, c. 16, s. 26; 1983, c. 24, s. 75.
27. The Commission makes the payment of pension credit provided for in Division III and of the amounts provided for in section 24.
All sums required for the application of this Act are taken out of the consolidated revenue fund except the sums required for its administration which are granted annually by Parliament.
1978, c. 16, s. 27; 1983, c. 24, s. 76.
28. (Repealed).
1978, c. 16, s. 28; 1983, c. 24, s. 77.
29. (Repealed).
1978, c. 16, s. 29; 1983, c. 24, s. 77.
30. (Repealed).
1978, c. 16, s. 30; 1983, c. 24, s. 77.
31. The Government may, by regulation, after consultation with the Comité de retraite,
(1)  define what constitutes a pedagogical or educational position;
(2)  recognize religious communities and designate educational institutions for the purposes of the application of this Act;
(3)  define what constitutes an equivalent full-time position within the meaning of paragraph i of section 1;
(4)  determine the rates of interest provided for in section 4;
(5)  determine the criteria to be fixed by regulation as provided for by this Act.
Every regulation made under this Act comes into force from its publication in the Gazette officielle du Québec or on any later date indicated therein.
1978, c. 16, s. 31; 1983, c. 24, s. 78.
32. Amendment integrated into c. C-34, s. 21.
1978, c. 16, s. 32.
32.1. The Government shall appoint the minister responsible for the administration of this Act.
1982, c. 33, s. 40.
The Minister for Administration and Chairman of the Conseil du trésor is responsible for the administration of this Act. O.C. 1212-86 of 86.08.13, (1986) 118 G.O. 2 (French), 3657.
33. Omitted.
1978, c. 16, s. 33.
DIVISION VI
SPECIAL PROVISION
34. This Act shall operate notwithstanding the provisions of sections 2 and 7 to 15 of the Constitution Act, 1982, (Schedule B of the Canada Act, chapter 11 in the 1982 volume of the Acts of the Parliament of the United Kingdom).
1982, c. 21, s. 1.

(Section 7)

PREMIUM PER $10 OF ANNUAL PENSION IN RESPECT OF SERVICE PRIOR TO
1 JULY 1982 FOR ANY APPLICATION RECEIVED AFTER 30 JUNE 1983

AGE RATE

70 $ 37.508
71 $ 36.563
72 $ 35.091
73 $ 33.878
74 $ 32.686
75 $ 31.457
76 $ 30.417
77 $ 29.159
78 $ 27.915
79 $ 26.684
80 $ 25.467
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1978, c. 16, Schedule; 1982, c. 33, s. 41; 1983, c. 24, s. 79.

(Section 7)

PREMIUM PER $10 OF ANNUAL PENSION IN RESPECT OF SERVICE
SUBSEQUENT TO 30 JUNE 1982 FOR ANY APPLICATION RECEIVED AFTER
30 JUNE 1983

AGE RATE

70 $ 45.009
71 $ 43.876
72 $ 42.109
73 $ 40.653
74 $ 39.224
75 $ 37.748
76 $ 36.497
77 $ 34.991
78 $ 33.498
79 $ 32.020
80 $ 30.561
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1982, c. 33, s. 42; 1983, c. 24, s. 79.
REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), chapter 16 of the statutes of 1978, in force on 1 March 1985, is repealed, except section 33 effective from the coming into force of chapter P-32.1 of the Revised Statutes.