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R-12 - Act respecting the Civil Service Superannuation Plan

Section 62.1
Disposition versions

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62.1. Notwithstanding sections 51, 52 and 60.2 to 62, the pensionable salary of an officer 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 to compute 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 63.3.
For the purposes of the first paragraph, the pensionable salary of an officer who, for his service in a calendar year, is credited with less than one year of service is, subject to the fourth paragraph, equal to the amount obtained by carrying out, in order, the following operations:
(1)  dividing the salary referred to in sections 51, 52 and 60.2 to 62, reduced by the amount established in accordance with the third paragraph of section 62.7, by the service credited; and
(2)  adding to the result of that operation the amount established in accordance with the third paragraph of section 62.7.
For the purposes of the second paragraph, the pensionable salary referred to in the third paragraph of section 62.7 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 amount obtained by multiplying the limit referred to in the first paragraph by the service credited to the officer during the year.
1991, c. 77, s. 93; 1992, c. 67, s. 72; 2004, c. 39, s. 198; 2008, c. 25, s. 70; 2011, c. 24, s. 32.
62.1. Notwithstanding sections 51, 52 and 60.2 to 62, the pensionable salary of an officer 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 officer who, for his service in a calendar year, is credited with less than one year of service is, subject to the fourth paragraph, equal to the amount obtained by carrying out, in order, the following operations:
(1)  dividing the salary referred to in sections 51, 52 and 60.2 to 62, reduced by the amount established in accordance with the third paragraph of section 62.7, by the service credited; and
(2)  adding to the result of that operation the amount established in accordance with the third paragraph of section 62.7.
For the purposes of the second paragraph, the pensionable salary referred to in the third paragraph of section 62.7 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 amount obtained by multiplying the limit referred to in the first paragraph by the service credited to the officer during the year.
1991, c. 77, s. 93; 1992, c. 67, s. 72; 2004, c. 39, s. 198; 2008, c. 25, s. 70.
62.1. Notwithstanding sections 51, 52 and 60.2 to 62, the pensionable salary of an officer 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 officer who, for his service in a calendar year, is credited with less than one year of service is, subject to the fourth paragraph, equal to the amount obtained by carrying out, in order, the following operations:
(1)  dividing the salary referred to in sections 51, 52 and 60.2 to 62, reduced by the amount established in accordance with the third paragraph of section 63.1.0.1, by the service credited; and
(2)  adding to the result of that operation the amount established in accordance with the third paragraph of section 63.1.0.1.
For the purposes of the second paragraph, the pensionable salary referred to in the third paragraph of section 63.1.0.1 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 amount obtained by multiplying the limit referred to in the first paragraph by the service credited to the officer during the year.
1991, c. 77, s. 93; 1992, c. 67, s. 72; 2004, c. 39, s. 198.
62.1. Notwithstanding sections 51, 52 and 60.2 to 62, the pensionable salary of an officer 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 officer 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 51, 52 and 60.2 to 62, reduced by the amount established in accordance with the third paragraph of section 63.1.0.1, by the service credited; and
(2)  adding to the result of that operation the amount established in accordance with the third paragraph of section 63.1.0.1.
For the purposes of the second paragraph, the pensionable salary referred to in the third paragraph of section 63.1.0.1 does not take account of the limit provided for in the first paragraph.
1991, c. 77, s. 93; 1992, c. 67, s. 72.
62.1. Notwithstanding sections 51, 52 and 60.2 to 62, the pensionable salary of an officer 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 officer 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 51, 52 and 60.2 to 62, reduced by the amount established in accordance with the third paragraph of section 63.1.0.1, by the service credited; and
(2)  adding to the result of that operation the amount established in accordance with the third paragraph of section 63.1.0.1.
For the purposes of the second paragraph, the pensionable salary referred to in the third paragraph of section 63.1.0.1 does not take account of the limit provided for in the first paragraph.
1991, c. 77, s. 93; 1992, c. 67, s. 72.
62.1. Notwithstanding sections 51, 52 and 60.2 to 62, the pensionable salary of an officer 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 officer 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. 93.
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