R-9.1, r. 1 - Regulation respecting the application of the Act respecting the Pension Plan of Certain Teachers

Updated to 1 January 2016

This document has official status.

chapter R-9.1, r. 1

Regulation respecting the application of the Act respecting the Pension Plan of Certain Teachers

Act respecting the Pension Plan of Certain Teachers

(chapter R-9.1, s. 41.8).

DIVISION 0.0.0.1 CLASSES OF PERSONS FOR WHOM THE BASIS OF REMUNERATION IS 200 DAYS

(s. 4)

T.B. 208554, s. 1.

0.0.0.1. The classes of persons who hold pensionable employment for which the basis of remuneration is 200 days are

(1)  teachers employed by a school board within the meaning of the Education Act (chapter I-13.3) whose employment is to teach students under that Act;

(2)  teachers employed by a school board within the meaning of the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) whose employment is to teach students under that Act; and

(3)  teachers employed by a private institution accredited for the purposes of subsidies under the Act respecting private education (chapter E-9.1) whose contract of employment ends on 30 June and whose employment is to teach students as part of the educational services dispensed at preschool, elementary school or secondary school, belonging to one of the categories referred to in paragraphs 1 to 4 of section 1 of that Act and subject, under section 25 of that Act, to the basic school regulation prescribed under the Education Act.

T.B. 208554, s. 1.

DIVISION 0.0.1 SPOUSE’S WAIVER

(s. 35.0.1)

T.B. 206221, s. 1.

0.0.1. The waiver or revocation notice required under the second paragraph of section 35.0.1 of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1) must be dated and indicate the name and address of the employee, of the person who ceased to participate in the plan or of the pensioner, as the case may be, and the name and address of the spouse.

T.B. 206221, s. 1.

DIVISION 0.1 LIMITS TO ADDED PENSION AMOUNTS

(s. 35.9)

T.B. 195703, s. 1.

0.1. For the purposes of section 35.9 of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1), the sum of the amounts that a person may add to their pension may not exceed the amount “M” which corresponds to “M1”, “M2” or “M3”, whichever is lowest, calculated as follows:

M1 = (F x N x 2.0% x TM) - CRRR

M2 = F x N x (1.1% x TM + $230)

M3 = maximum [0; (F x 70% x TM) - (CRRR + BRSR)]

T.B. 195703, s. 1.

0.2. The amount added to the person’s pension shall correspond to the sum of the following amounts:

(1)  the amount “MO” which corresponds to “MO1”, “MO2” or “MO3”, whichever is lowest, calculated as follows:

i.  MO1 = [N x [(F x 2.0% x TM) - (0.7% x minimum (TM; MGA))]] - CRRR

ii.  MO2 = F x N x 1.1% x TM

iii.  MO3 = maximum [0; [(F x 70% x TM) - (NN x 0.7% x minimum (TM; MGA))] - (CRRR + BRCOSR)] where NN = NA + ((70 - (1.6 x NA)) /2)

(2)  the difference between the amount “M” determined in section 0.1 and the amount “MO” determined in paragraph 1, if the person is under 65 years of age when the pension becomes payable. That amount shall be paid until the end of the month during which the pensioner reaches 65 years of age.

T.B. 195703, s. 1; T.B. 197461, s. 1.

0.3. For the purposes of sections 0.1 and 0.2:

BRSR represents the pension granted under section 19 of the Act increased by the amounts provided for in section 20 of the Act taking into account any applicable actuarial reduction;

BRCOSR represents BRSR less the amount of the pension reduction applicable from the month following the person’s sixty-fifth birthday in accordance with section 24 of the Act;

CRRR represents:

(1)  the amount of the pension credit on the date of retirement including the increase referred to in sections 89 and 107.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and takes into account any applicable actuarial reduction;

(2)  the amount of the paid-up annuity certificate indicated on the statement of benefits taking into account, if applicable, an actuarial reduction of 0.5% per month calculated for each month included between the date of retirement and the person’s sixty-fifth birthday;

(3)  the value of the pension credit attributed to the amounts corresponding to the years or parts of years recognized for purposes of eligibility and transferred into a locked-in retirement account (LIRA) calculated as follows:

(balance of the LIRA on the date of designation of the employer in Schedule I to the Act respecting the Government and Public Employees Retirement Plan x (5))

____________________________________________________

(value of a $10 annual pension credit payable monthly as of age 65 according to Table II of Schedule IV.3 to the Regulation under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10, r. 2) and taking into account the age of the employee on the date of designation of the employer in Schedule I to the Act.)

The value attributed to the pension credit shall include the rate of any increase referred to in section 89 of the Act respecting the Government and Public Employees Retirement Plan, between the date of designation of the employer in Schedule I and the date of retirement and taking into account, if applicable, an actuarial reduction of 0.5% per month calculated for each month between the date of retirement and the person’s sixty-fifth birthday;

F represents 1 less the percentage of the actuarial reduction applicable to the pension of the person;

MGA represents the average Maximum Pensionable Earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);

N represents the number of years or parts of years referred to in the first paragraph of section 35.9 of the Act;

NA represents the number of years giving entitlement to 1.6% of the pensionable salary under section 20 of the Act;

NN represents the number of years necessary to reach the limit provided for in the first paragraph of section 22 of the Act;

TM represents the average pensionable salary determined in accordance with section 19 of the Act.

T.B. 195703, s. 1; T.B. 203094, s. 1; T.B. 208554, s. 2.

0.4. The limits provided for in this Division may not operate to exceed the limits authorized under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

T.B. 200380, s. 1.

DIVISION I LIMIT APPLICABLE TO THE PENSIONABLE SALARY, AND RULES AND PROCEDURES FOR COMPUTING THE PENSION

(s. 59.2)

1. The pensionable salary, for the purpose of establishing the cost of redeeming a year prior to 1 January 1990 in which the employee was not a member of a pension plan within the meaning of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), shall not exceed amount “M” in the following formula:

A + (0.7% x B) = M

———————

2%

“A” represents 2/3 of $1,725 or of the defined benefit limit applicable under the Income Tax Act for the year in which the application for redemption is received at Retraite Québec, whichever amount is higher;

“B” represents the portion of the pensionable salary that does not exceed the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) and applicable for the year in which the application for redemption is received at Retraite Québec.

The pensionable salary, for the purpose of establishing the cost of redeeming part of a year prior to 1 January 1990, shall be divided by the service credited being redeemed, and the amount resulting from that division shall not exceed amount “M” in the first paragraph.

O.C. 708-94, s. 1; T.B. 202419, s. 1.

2. If the employee retires on the date of his sixty-fifth birthday or after that date, the part of the pension relating to years or parts of a year prior to 1 January 1990 in which the employee was not a member of a pension plan within the meaning of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and that were redeemed shall not exceed the amount obtained by multiplying 2/3 of $1,725 or of the defined benefit limit applicable for the year of retirement under the Income Tax Act, whichever amount is higher, by the number of years or parts of years of service credited under the redemption.

If the employee retires before the date of his sixty-fifth birthday, the part of the pension relating to those years or parts of years shall not exceed the amount obtained pursuant to the first paragraph increased by the amount obtained by multiplying the amount calculated pursuant to section 24 of the Act by the fraction representing the number of years or parts of years of service credited being redeemed over the number of years or parts of years of service referred to in subparagraph 2 of the first paragraph of that section.

O.C. 708-94, s. 2; T.B. 202419, s. 2.

DIVISION II PERIODS OF ABSENCE AFTER 31 DECEMBER 1991

(s. 59.3)

3. The periods during which the employee is absent after 31 December 1991, except the periods during which the employee is exempt from any contribution under section 21 or 21.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), to which section 9 of the Act refers, and the periods for which the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) provides for the issue of an equivalence factor for past service, and which may be credited under the Pension Plan of Certain Teachers shall not exceed a total of 5 years of service. Notwithstanding the foregoing, in the case of leave related to maternity, paternity or adoption, that total may be increased by not more than 3 years of service.

For the purposes of the first paragraph, a period of absence corresponds to the difference between the service credited under the Pension Plan of Certain Teachers and the service that would have been credited under that plan in proportion to the salary received by the employee. For the purposes of that paragraph, leave related to maternity, paternity or adoption constitutes all or part of a period beginning at the time of the birth or adoption of a child and ending not later than 12 months after any of those events.

O.C. 708-94, s. 3; T.B. 202419, s. 3.

4. (Omitted).

O.C. 708-94, s. 4.

REFERENCES

O.C. 708-94, 1994 G.O. 2, 2046

T.B. 195703, 2001 G.O. 2, 454

T.B. 197461, 2002 G.O. 2, 255

T.B. 200380, 2003 G.O. 2, 3365

T.B. 202419, 2005 G.O. 2, 1727

T.B. 203094, 2005 G.O. 2, 5493

T.B. 206221, 2008 G.O. 2, 1165

T.B. 208554, 2010 G.O. 2, 154

S.Q. 2015, c. 20, s. 61