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

Section 36 Disposition versions

2010-01-01

36. (Repealed).

1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 21; 1988, c. 82, s. 14; 1991, c. 77, s. 42; 1995, c. 70, s. 27; 2007, c. 43, s. 57; 2008, c. 25, s. 9.

2008-06-20

36. For the purposes of subparagraph 1 of the first paragraph of section 35, the average pensionable salary is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year, not taking into account the limit imposed by section 18.1, by the credited service, except service credited under section 74;

(2)  selecting, from among the highest salaries resulting from the division the number of salaries as required to bring the aggregate of the contributory periods corresponding to each year for which the salaries are selected up to 5 or, where the aggregate is less than 5, selecting all the salaries;

(3)  multiplying each salary so selected for each year by the corresponding contributory period;

(4)  dividing the sum of the salaries resulting from the multiplication by the sum of the corresponding contributory periods.

For the purposes of subparagraph 2 of the first paragraph of section 35, the average pensionable salary is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year by the service credited, except service credited under section 74;

(2)  applying subparagraphs 2 to 4 of the first paragraph.

For the purposes of paragraph 1 of the first and second paragraphs, all the years and parts of a year of service credited must be counted and service credited pursuant to sections 22, 85.1 and 221.1 shall not be counted in respect of service credited prior to 1 January 1992. In addition, despite sections 14.1 and 16, the pensionable salary paid after 31 December 2007 for which no service is credited is part of the pensionable salary of the last year during which service is credited and which is prior to the year during which the pensionable salary is paid.

A contributory period is, for the purposes of this subdivision, the number of contributory days comprised in the period during which the employee participated in the plan in a year or comprised in the period during which days and parts of a day were otherwise credited to him with contributions, except the days and parts of a day determined by regulation, out of the number of contributory days in the year concerned, namely, 200 or 260, according to the basis of remuneration. The first contributory period of a new employee who is an employee within the meaning of the plan begins on the first day in respect of which the employee was assessed or was exempt from contributions and the last period ends on the last day in respect of which he was assessed or was exempt from contributions.

1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 21; 1988, c. 82, s. 14; 1991, c. 77, s. 42; 1995, c. 70, s. 27; 2007, c. 43, s. 57; 2008, c. 25, s. 97.

2008-01-01

36. For the purposes of subparagraph 1 of the first paragraph of section 35, the average pensionable salary is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year, not taking into account the limit imposed by section 18.1, by the credited service, except service credited under section 74;

(2)  selecting, from among the highest salaries resulting from the division the number of salaries as required to bring the aggregate of the contributory periods corresponding to each year for which the salaries are selected up to 5 or, where the aggregate is less than 5, selecting all the salaries;

(3)  multiplying each salary so selected for each year by the corresponding contributory period;

(4)  dividing the sum of the salaries resulting from the multiplication by the sum of the corresponding contributory periods.

For the purposes of subparagraph 2 of the first paragraph of section 35, the average pensionable salary is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year by the service credited, except service credited under section 74;

(2)  applying subparagraphs 2 to 4 of the first paragraph.

For the purposes of paragraph 1 of the first and second paragraphs, all the years and parts of a year of service credited must be counted and service credited pursuant to sections 22, 85.1 and 221.1 shall not be counted in respect of service credited prior to 1 January 1992. In addition, the pensionable salary paid during 2008 and 2009 for which no service is credited is, despite sections 14.1 and 16, part of the pensionable salary of the last year during which service is credited and which is prior to the year during which the pensionable salary is paid.

A contributory period is, for the purposes of this subdivision, the number of contributory days comprised in the period during which the employee participated in the plan in a year or comprised in the period during which days and parts of a day were otherwise credited to him with contributions, except the days and parts of a day determined by regulation, out of the number of contributory days in the year concerned, namely, 200 or 260, according to the basis of remuneration. The first contributory period of a new employee who is an employee within the meaning of the plan begins on the first day in respect of which the employee was assessed or was exempt from contributions and the last period ends on the last day in respect of which he was assessed or was exempt from contributions.

1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 21; 1988, c. 82, s. 14; 1991, c. 77, s. 42; 1995, c. 70, s. 27; 2007, c. 43, s. 57.

1996-01-01

36. For the purposes of subparagraph 1 of the first paragraph of section 35, the average pensionable salary is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year, not taking into account the limit imposed by section 18.1, by the credited service, except service credited under section 74;

(2)  selecting, from among the highest salaries resulting from the division the number of salaries as required to bring the aggregate of the contributory periods corresponding to each year for which the salaries are selected up to 5 or, where the aggregate is less than 5, selecting all the salaries;

(3)  multiplying each salary so selected for each year by the corresponding contributory period;

(4)  dividing the sum of the salaries resulting from the multiplication by the sum of the corresponding contributory periods.

For the purposes of subparagraph 2 of the first paragraph of section 35, the average pensionable salary is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year by the service credited, except service credited under section 74;

(2)  applying subparagraphs 2 to 4 of the first paragraph.

For the purposes of paragraph 1 of the first and second paragraphs, all the years and parts of a year of service credited must be counted and service credited pursuant to sections 22, 85.1 and 221.1 shall not be counted in respect of service credited prior to 1 January 1992.

A contributory period is, for the purposes of this subdivision, the number of contributory days comprised in the period during which the employee participated in the plan in a year or comprised in the period during which days and parts of a day were otherwise credited to him with contributions, except the days and parts of a day determined by regulation, out of the number of contributory days in the year concerned, namely, 200 or 260, according to the basis of remuneration. The first contributory period of a new employee who is an employee within the meaning of the plan begins on the first day in respect of which the employee was assessed or was exempt from contributions and the last period ends on the last day in respect of which he was assessed or was exempt from contributions.

1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 21; 1988, c. 82, s. 14; 1991, c. 77, s. 42; 1995, c. 70, s. 27.

1992-01-01

36. For the purposes of paragraph 1 of section 35, the average pensionable salary is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year, not taking into account the limit imposed by section 18.1, by the credited service, except service credited under section 74;

(2)  selecting, from among the highest salaries resulting from the division the number of salaries as required to bring the aggregate of the contributory periods corresponding to each year for which the salaries are selected up to 5 or, where the aggregate is less than 5, selecting all the salaries;

(3)  multiplying each salary so selected for each year by the corresponding contributory period;

(4)  dividing the sum of the salaries resulting from the multiplication by the sum of the corresponding contributory periods.

For the purposes of paragraph 2 of section 35, the average pensionable salary is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year by the service credited, except service credited under section 74;

(2)  applying subparagraphs 2 to 4 of the first paragraph.

For the purposes of paragraph 1 of the first and second paragraphs, all the years and parts of a year of service credited must be counted and service credited pursuant to sections 22, 85.1 and 221.1 shall not be counted in respect of service credited prior to 1 January 1992.

A contributory period is, for the purposes of this subdivision, the number of contributory days comprised in the period during which the employee participated in the plan in a year or comprised in the period during which days and parts of a day were otherwise credited to him with contributions, except the days and parts of a day determined by regulation, out of the number of contributory days in the year concerned, namely, 200 or 260, according to the basis of remuneration. The first contributory period of a new employee who is an employee within the meaning of the plan begins on the first day in respect of which the employee was assessed or was exempt from contributions and the last period ends on the last day in respect of which he was assessed or was exempt from contributions.

1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 21; 1988, c. 82, s. 14; 1991, c. 77, s. 42.

1988-12-23

36. The average pensionable salary for computing a pension is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year by the service credited except service credited under sections 22, 74, 85.1 and 221.1;

(2)  selecting, from among the highest salaries resulting from the division the number of salaries as required to bring the aggregate of the contributory periods corresponding to each year for which the salaries are selected up to 5 or, where the aggregate is less than 5, selecting all the salaries;

(3)  multiplying each salary so selected for each year by the corresponding contributory period;

(4)  dividing the sum of the salaries resulting from the multiplication by the sum of the corresponding contributory periods.

In force: 1989-01-01

A contributory period is, for the purposes of this subdivision, the number of contributory days comprised in the period during which the employee participated in the plan in a year or comprised in the period during which days and parts of a day were otherwise credited to him with contributions, except the days and parts of a day determined by regulation, out of the number of contributory days in the year concerned, namely, 200 or 260, according to the basis of remuneration. The first contributory period of a new employee who is an employee within the meaning of the plan begins on the first day in respect of which the employee was assessed or was exempt from contributions and the last period ends on the last day in respect of which he was assessed or was exempt from contributions.

1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 21; 1988, c. 82, s. 14.

1987-06-23

36. The average pensionable salary for computing a pension is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year by the service credited except service credited under sections 22, 74 and 85.1;

(2)  selecting, from among the highest salaries resulting from the division the number of salaries as required to bring the aggregate of the contributory periods corresponding to each year for which the salaries are selected up to 5 or, where the aggregate is less than 5, selecting all the salaries;

(3)  multiplying each salary so selected for each year by the corresponding contributory period;

(4)  dividing the sum of the salaries resulting from the multiplication by the sum of the corresponding contributory periods.

A contributory period is, for the purposes of this subdivision, the number of contributory days in the period during which the employee was assessed or exempt from contributions in a year and during which days and parts of a day were otherwise credited to him with contributions, except the days and parts of a day determined by regulation, out of the number of contributory days in the year concerned, that is, 200 or 260, according to the basis of remuneration. The first contributory period of a new employee who is an employee within the meaning of section 3 begins on the first day in respect of which service is credited to him.

1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 21.

1983-07-01

36. The average pensionable salary for computing a pension is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year by the service credited except service credited under sections 22 and 74;

(2)  selecting, from among the highest salaries resulting from the division the number of salaries as required to bring the aggregate of the contributory periods corresponding to each year for which the salaries are selected up to 5 or, where the aggregate is less than 5, selecting all the salaries;

(3)  multiplying each salary so selected for each year by the corresponding contributory period;

(4)  averaging the salaries resulting from the multiplication.

A contributory period is, for the purposes of this subdivision, the number of contributory days in the period during which the employee contributed and was exempt in a year and during which days and parts of days were otherwise credited to him with contributions out of the number of contributory days in the year concerned, that is, 200 or 260, according to the basis of remuneration.

1977, c. 21, s. 8; 1983, c. 24, s. 1.

1977-12-31

36. Every sum due by the Commission in the administration of any retirement plan for which it is responsible bears interest at the rate computed in the manner provided for in section 76, if more than 60 days elapse between the date on which the Commission receives the application on the prescribed form from a beneficiary, and the date of payment, when the application is received after the date on which the sum is payable. If such an application is received before the date on which the sum becomes payable, the delay of 60 days begins to run from the date of receipt but the sum bears interest only from the date on which it becomes payable.

The amount of every contribution deducted in excess of the amount exigible under any plan contemplated in the first paragraph bears interest at the same rate from the next 1 July after the date prescribed in the plan concerned for filing the employer’s report.

1977, c. 21, s. 8.