R-10 - Act respecting the Government and Public Employees Retirement Plan

Section 18.1 Disposition versions

2011-01-01

18.1. Notwithstanding sections 14 to 18, the pensionable salary of an employee for one year of service shall not exceed the salary required to arrive at the defined benefit limit applicable for each year under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)). In the case of a year of service over and above 35 years of service that is used in computing the pension, the salary required to arrive at the defined benefit limit is established as if that year were counted for the purposes of section 39.

For the purposes of the first paragraph, the pensionable salary of an employee who is credited with less than one year of service for service accumulated in a calendar year must not exceed

(1)  the amount obtained by multiplying the salary required to reach the limit referred to in the first paragraph by the service credited to the employee during a year, if the basis of remuneration for the pensionable employment held by the employee is 200 days; or

(2)  the amount obtained by multiplying the salary required to reach the limit referred to in the first paragraph by the harmonized service for the year, if the basis of remuneration for the pensionable employment held by the employee is 260 days.

This section does not apply to the pensionable salary for a year during which the employee, pensioner or person referred to in section 16 receives pensionable salary but is not credited with any service.

1991, c. 77, s. 40; 1992, c. 67, s. 32; 2004, c. 39, s. 82; 2007, c. 43, s. 49; 2008, c. 25, s. 2; 2010, c. 29, s. 2.

2008-06-20

18.1. Notwithstanding sections 14 to 18, the pensionable salary of an employee for one year of service shall not exceed the salary required to arrive at the defined benefit limit applicable for each year under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

For the purposes of the first paragraph, the pensionable salary of an employee who is credited with less than one year of service for service accumulated in a calendar year must not exceed

(1)  the amount obtained by multiplying the salary required to reach the limit referred to in the first paragraph by the service credited to the employee during a year, if the basis of remuneration for the pensionable employment held by the employee is 200 days; or

(2)  the amount obtained by multiplying the salary required to reach the limit referred to in the first paragraph by the harmonized service for the year, if the basis of remuneration for the pensionable employment held by the employee is 260 days.

This section does not apply to the pensionable salary for a year during which the employee, pensioner or person referred to in section 16 receives pensionable salary but is not credited with any service.

1991, c. 77, s. 40; 1992, c. 67, s. 32; 2004, c. 39, s. 82; 2007, c. 43, s. 49; 2008, c. 25, s. 2.

2008-01-01

18.1. Notwithstanding sections 14 to 18, the pensionable salary of an employee for one year of service shall not exceed the salary required to arrive at the defined benefit limit applicable for each year under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

For the purposes of the first paragraph, the pensionable salary of an employee who is credited with less than one year of service for service accumulated in a calendar year must not exceed

(1)  the amount obtained by multiplying the salary required to reach the limit referred to in the first paragraph by the service credited to the employee during a year, if the basis of remuneration is 200 days; or

(2)  the amount obtained by multiplying the salary required to reach the limit referred to in the first paragraph by the harmonized service for the year, if the basis of remuneration is 260 days.

This section does not apply to the pensionable salary for a year during which the employee, pensioner or person referred to in section 16 receives pensionable salary but is not credited with any service.

1991, c. 77, s. 40; 1992, c. 67, s. 32; 2004, c. 39, s. 82; 2007, c. 43, s. 49.

2005-01-01

18.1. Notwithstanding sections 14 to 18, the pensionable salary of an employee for one year of service shall not exceed the salary required to arrive at the defined benefit limit applicable for each year under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

For the purposes of the first paragraph, the pensionable salary of an employee who, for his service in a calendar year, is credited with less than one year of service is equal, subject to the fourth paragraph, to the amount obtained by carrying out, in order, the following operations:

(1)  dividing the salary referred to in sections 14 to 18, reduced by the amount established in accordance with the third paragraph of section 36.0.1, by the service credited; and

(2)  adding to the result of that operation the amount established in accordance with the third paragraph of section 36.0.1.

For the purposes of the second paragraph, the pensionable salary referred to in the third paragraph of section 36.0.1 does not take account of the limit provided for in the first paragraph.

For the purposes of the second paragraph, the pensionable salary must not exceed the result obtained by multiplying the limit referred to in the first paragraph by the service credited to the employee during that year.

1991, c. 77, s. 40; 1992, c. 67, s. 32; 2004, c. 39, s. 82.

1994-03-01

18.1. Notwithstanding sections 14 to 18, the pensionable salary of an employee shall not exceed the salary required to arrive at the defined benefit limit applicable for each year under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

For the purposes of the first paragraph, the pensionable salary of an employee who, for his service in a calendar year, is credited with less than one year of service is, without exceeding the salary required to arrive at the limit referred to in the first paragraph, equal to the amount obtained by carrying out, in order, the following operations:

(1)  dividing the salary referred to in sections 14 to 18, reduced by the amount established in accordance with the third paragraph of section 36.0.1, by the service credited; and

(2)  adding to the result of that operation the amount established in accordance with the third paragraph of section 36.0.1.

For the purposes of the second paragraph, the pensionable salary referred to in the third paragraph of section 36.0.1 does not take account of the limit provided for in the first paragraph.

1991, c. 77, s. 40; 1992, c. 67, s. 32.

1993-01-01

18.1. Notwithstanding sections 14 to 18, the pensionable salary of an employee shall not exceed the salary required to arrive at the defined benefit limit applicable for each year under the Income Tax Act (Statutes of Canada).

For the purposes of the first paragraph, the pensionable salary of an employee who, for his service in a calendar year, is credited with less than one year of service is, without exceeding the salary required to arrive at the limit referred to in the first paragraph, equal to the amount obtained by carrying out, in order, the following operations:

(1)  dividing the salary referred to in sections 14 to 18, reduced by the amount established in accordance with the third paragraph of section 36.0.1, by the service credited; and

(2)  adding to the result of that operation the amount established in accordance with the third paragraph of section 36.0.1.

For the purposes of the second paragraph, the pensionable salary referred to in the third paragraph of section 36.0.1 does not take account of the limit provided for in the first paragraph.

1991, c. 77, s. 40; 1992, c. 67, s. 32.

1992-01-01

18.1. Notwithstanding sections 14 to 18, the pensionable salary of an employee shall not exceed the salary required to arrive at the defined benefit limit applicable for each year under the Income Tax Act (Statutes of Canada).

Where less than one year of service is credited to an employee in a calendar year, his pensionable salary shall not exceed the amount obtained by multiplying the amount referred to in the first paragraph in respect of that year by the service credited for that year.

1991, c. 77, s. 40.