Regulations Amending the Canadian Forces Superannuation Regulations: SOR/2025-256

Canada Gazette, Part II, Volume 159, Number 26

Registration

SOR/2025-256 December 5, 2025

CANADIAN FORCES SUPERANNUATION ACT

P.C. 2025-888 December 5, 2025

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Defence, under subsections 3.1(1)footnote a and 7(2)footnote b, section 9.3footnote b, subsections 41(3)footnote c and 50(1)footnote d and sections 59.1footnote e, 73footnote f, 80footnote g, 82footnote h and 95footnote i of the Canadian Forces Superannuation Act footnote j, makes the annexed Regulations Amending the Canadian Forces Superannuation Regulations.

Regulations Amending the Canadian Forces Superannuation Regulations

Amendments

1 Subsection 5(2) of the Canadian Forces Superannuation Regulations footnote 1 is repealed.

2 Sections 6 and 7 of the Regulations are repealed.

3 (1) The portion of subsection 8.1(1) of the Regulations before paragraph (a) is replaced by the following:

8.1 (1) A member of the reserve force is considered to be a member of the regular force and becomes a contributor for the purposes of Part I of the Act and these Regulations

(2) Subparagraphs 8.1(1)(c)(i) and (ii) of the Regulations are replaced by the following:

4 Subsection 8.3(2) of the Regulations is replaced by the following:

(2) With respect to a member of the reserve force referred to in paragraph 8.1(1)(c) or subsection 8.1(3), subsections 41(1) and (2) of the Act are adapted as follows:

41 (1) If a member of the reserve force referred to in paragraph 8.1(1)(c) or subsection 8.1(3) of the Canadian Forces Superannuation Regulations is considered to be a member of the regular force and becomes a contributor under this Part, any right or claim that they may have had to the annuity or annual allowance referred to in that paragraph or subsection then ceases and the period of service on which that annuity or annual allowance was based may be counted by them as pensionable service for the purposes of this Part.

(2) If, on subsequently ceasing to be considered to be a member of the regular force, a contributor referred to in subsection (1) is entitled under this Part, in place of any other benefit under this Part and Part III to which they would otherwise be entitled, to an annuity or annual allowance the capitalized value of which is less than that of the annuity or annual allowance referred to in that subsection, the right or claim that they would have had, but for this section, to the annuity or annual allowance referred to in that subsection must be restored to them, and they must be paid an amount equal to their contributions under this Act in respect of the period of their service in the regular force or reserve force after the time that they were most recently considered to be a member of the regular force.

5 Sections 8.4 and 8.5 of the Regulations are repealed.

6 Subsections 9(2) and (3) of the Regulations are replaced by the following:

(3) Subsection (1) does not apply to an officer who is in receipt of consolidated rates of pay.

7 Section 10 of the Regulations and the heading before it are repealed.

8 (1) Subsection 10.1(1) of the English version of the Regulations is replaced by the following:

10.1 (1) Despite Part I of the Act, an election made after August 15, 1997 to count as pensionable service any period of service after December 31, 1989 is void in respect of any period of service in relation to which the Minister of National Revenue refuses to issue a certification, under paragraph 147.1(10)(a) of the Income Tax Act, that the conditions prescribed under that paragraph, as at January 15, 1992, were met.

(2) Subsections 10.1(2) and (3) of the Regulations are replaced by the following:

(2) Despite paragraph 12.21(2)(a), an election made after August 15, 1997 in respect of any period of service after December 31, 1989 that would be void under that paragraph is void only if, 60 days after being notified that the Minister of National Revenue has issued the certification referred to in subsection (1), the contributor is entitled to count the period of service to which the certification relates for the purposes of any superannuation or pension benefit that meets the conditions set out in paragraph 12.21(2)(a), other than a superannuation or pension benefit payable under Part I of the Act.

(3) Section 9.2 of the Act does not apply to a person who makes an election under subsection 12.7(1) of these Regulations after August 15, 1997 in respect of any period of service after December 31, 1989 if the Minister of National Revenue refuses to issue the certification referred to in subsection (1).

9 (1) Subsection 11(1) of the Regulations is replaced by the following:

11 (1) Any period of service of a contributor in the Canadian Forces of 60 consecutive days or less for which one of the following measures has been authorized under regulations made under the National Defence Act must, to the extent that it may otherwise be counted as pensionable service under the Act, be counted as pensionable service, whether or not the person was a contributor during that service, but any period of that service that exceeds 60 consecutive days must not be counted as pensionable service:

(2) The portion of subsection 11(2.2) of the English version of the Regulations before paragraph (a) is replaced by the following:

(2.2) An election not to count as pensionable service the portion of the period of service in excess of three months referred to in subsection (2.1) must be made by

(3) The portion of paragraph 11(2.2)(a) of the Regulations before subparagraph (i) is replaced by the following:

(4) Paragraph 11(7)(d) of the Regulations is replaced by the following:

(5) Subsection 11(8) of the Regulations is replaced by the following:

(8) A contributor who, under subsection 7(1) of the Act, elects to count as pensionable service any period of service of a kind referred to in paragraph 12.2(1)(n) of these Regulations that the contributor had previously elected under subsection (2.1) not to count as pensionable service must pay to the Superannuation Account or Canadian Forces Pension Fund an amount equal to

10 (1) Subsection 11.1(1) of the English version of the Regulations is replaced by the following:

11.1 (1) Despite Part I of the Act, a contributor must not count as pensionable service any period of service, or any portion of a period of service, in respect of which no pay was authorized to be paid — other than a period of service or portion of a period of service during which a deduction or forfeiture described in paragraph 11(1)(a), (b) or (c) has been imposed — and that begins after May 15, 1997 unless compensation can be prescribed in respect of that period or portion of a period under subsection 8507(2) of the Income Tax Regulations, as that subsection read on January 15, 1992.

(2) Paragraph 11.1(2)(a) of the Regulations is replaced by the following:

11 Section 12 of the Regulations is repealed.

12 The heading before section 12.2 and sections 12.2 and 12.4 of the Regulations are replaced by the following:

Elective Service

12.2 (1) For the purposes of subsection 7(1) of the Act, the kinds of periods of service for which a contributor may elect to pay are as follows:

(2) If the contributor elects to pay for a period of service of a kind referred to in subsection (1), other than paragraph (1)(j), they must do so

(3) An election for any period of service of a kind referred to in paragraph (1)(i) applies to all of the contributor’s periods of service referred to in subsection (5), but only the periods that would result in a maximum of 35 years of pensionable service to the credit of the contributor are to be counted as years of pensionable service, starting with the most recent ones.

(4) A contributor who is a member or former member of the reserve force and who became a contributor on or after March 1, 2007 may not to pay for a period of service of a kind referred to in paragraph (1)(l) or (m) that is a period of service referred to in subsection (5).

(5) For the purposes of paragraph (1)(i) and subsections (3) and (4), periods of service are those that are performed in the reserve force and

Elections

12.21 (1) Subject to sections 27.1 and 27.2, for the purposes of Part I of the Act, the following conditions apply in respect of any election made by a contributor:

(2) Any election under Part I of the Act is void in so far as it is

(3) A medical examination referred to in paragraph (2)(c) must be

(4) A contributor who is entitled under Part I of the Act to elect to pay for a period of service, other than a period of service of a kind referred to in paragraph 12.2(1)(i), is entitled to elect to pay for only the most recent portion of that period.

Amount to Be Paid

12.3 (1) The amount required to be paid by a contributor for a period of service of a kind referred to in subsection 12.2(1) is

(2) A contributor who has elected to pay for a period of service of a kind referred to in paragraph 12.2(1)(i) must not modify the amount for which they have opted.

(3) For the purposes of subsection (1), other than paragraph (1)(i), interest means simple interest at 4% per annum from the middle of the fiscal year in which the contributions would have been made, had the contributor been required to make those contributions during the period for which they elected to pay, until the day on which the election was made.

12.4 Subject to section 14.1, the contributor must pay the amount required under subsection 12.3(1), in respect of any period of service for which they have elected to pay, at their option

12.5 (1) A contributor who, under section 7 of the Act elects to pay for any period of service, or any portion of a period of service, that is after March 31, 1970 but before January 1, 2000 must contribute to the Superannuation Account or the Canadian Forces Pension Fund, in addition to any other amount required under section 12.3 or 12.7, the following amount calculated in the manner and in respect of the pay described in section 12.3 or 12.7, if applicable, for the period or portion in question:

(2) Section 12.4 applies, with such modifications as the circumstances require, in respect of amounts required to be paid under subsection (1).

12.6 (1) An election made by any of the following members or former members of the reserve force in respect of a period of service of a kind referred to in paragraph 12.2(1)(i) is void unless, within the time set out in subsection (3), the member or former member elects to repay the annuity or annual allowance that they received during that period of service:

(2) If the member or former member elects to repay their annuity or annual allowance, they must pay into the Canadian Forces Pension Fund the amount determined by the formula

A × B ÷ 365

where

A is the amount of the annuity or annual allowance; and

B is the number of days of service in the Canadian Forces during which they received the annuity or annual allowance.

(3) The member or former member must pay the amount in a lump sum no later than 120 days after the date of the notice advising the member or former member of the amount due.

(4) The election is void if the member or former member fails to pay the amount within the prescribed time.

Former Public Service Employees and Members of the Royal Canadian Mounted Police

12.7 (1) Any person who becomes a contributor under the Act, having been employed in the public service but not having become entitled to an annuity or annual allowance under the Public Service Superannuation Act, or having been a member of the Royal Canadian Mounted Police but not having become entitled to an annuity or annual allowance under the Royal Canadian Mounted Police Superannuation Act, is entitled to count as pensionable service for the purposes of the Act any period of service in the regular force or any period of service described in section 6 of the Act that, under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, they were entitled to count for pension purposes, if they elect, within one year beginning on the day on which they become a contributor under the Act, to pay for that period of service.

(2) If the contributor elects to pay for the period of service, the amount that they are required to pay for it is

A − (B − C)

A is the total amount that they were required to pay under that Act for that period of service,

B is the total amount that they actually paid for that period of service, and

C is the total amount, if any, that was paid to them under that Act before they made the election; or

(3) For the purposes of paragraph (2)(a), interest means simple interest at 4% per annum on any amount paid to the contributor under the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, before they made the election, from the day on which the payment was made until the day on which the election was made.

(4) For the purposes of paragraph (2)(b), interest has the same meaning as in subsection 12.3(3).

12.8 The pay that the contributor referred to in subsection 12.7(1) is deemed to have received, during any period of service referred to in paragraph 12.7(2)(a) or (b), is pay at a rate equal to the rate of pay on the basis of which the amount required to be paid for that period of service was determined

12.9 (1) Any person who becomes a contributor under the Act, having been employed in the public service and having become entitled to an annuity or annual allowance under the Public Service Superannuation Act, or having been a member of the Royal Canadian Mounted Police and having become entitled to an annuity or annual allowance under the Royal Canadian Mounted Police Superannuation Act, is entitled, for the purposes of the Act, to retain that annuity or annual allowance, but the period of service on which that annuity or annual allowance was based may not be counted by that person for the purpose of any benefit to which they may become entitled under the Act by reason of having become a contributor under that Act.

(2) Despite subsection (1), any person to whom that subsection applies may elect, within one year beginning on the day on which they become a contributor under the Act, to surrender the annuity or annual allowance referred to in that subsection, and the person so electing is to be subject to subsection 12.7(2) in all respects as though they had not become entitled to an annuity or annual allowance under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act but had elected under subsection 12.7(1) to pay for the whole of that service.

12.91 In addition to the amount referred to in subsection 12.7(2), the contributor, if they have been a member of the Royal Canadian Mounted Police and have become entitled, under the Royal Canadian Mounted Police Superannuation Act, to an annuity or annual allowance for which they were not required to contribute, must pay into the Consolidated Revenue Fund, for the period of service for credit to the account maintained in the accounts of Canada under that Act, an amount equal to the amount of any annuity or annual allowance that has been paid to them under that Act prior to their making an election to pay for that period of service under subsection 12.9(2).

12.92 For the purposes of section 9.3 of the Act, if, under subsection 12.7(1) or 12.9(2), the contributor elects to pay for a period of service referred to in paragraph 12.7(2)(a) that they were entitled to count for pension purposes under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, the amount to be charged to the pension fund established under that Act and credited to the Canadian Forces Pension Fund is equal to the amount determined by the formula

A − B

where

A is the total amount that they actually paid for that period of service; and

B is the total amount, if any, that was paid to them under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, before they made the election.

12.93 A contributor who makes an election under subsection 12.7(1) or 12.9(2) in respect of a period of service referred to in paragraph 12.7(2)(a) is entitled to receive an amount determined by the formula

A − (B − C)

where

A is the amount of any return of contributions or other lump sum payment that is or may become payable to or in respect of them under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be;

B is the total amount that they actually paid for that period of service; and

C is the total amount, if any, that was paid to them under the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, before they made the election.

13 (1) The portion of subsection 13(1) of the Regulations before paragraph (a) is replaced by the following:

13 (1) An election under Part I of the Act to pay for a period of service may be revoked by the elector,

(2) Subsection 13(2) of the Regulations is replaced by the following:

(2) If a contributor revokes their election under paragraph (1)(b), they must pay to His Majesty an amount in respect of any benefit that accrued to them during the subsistence of the election as a consequence of that election, calculated in accordance with Canadian Life Table No. 2 (1941), Males or Females, as the case may be, together with interest at the rate of 4% per annum.

(3) Subsections 13(3) to (6) of the Regulations are replaced by the following:

(4) If a contributor has revoked their election in whole or in part, and has paid any amount for the period of service in respect of which they revoked the election, that amount is to be applied in payment of the amount, if any, that they are required to pay under subsection (2) and

(5) If a contributor has revoked their election in whole or in part and is required to pay any further payments, they must make those payments in the amount and manner that the Minister determines and the amount is to be applied in payment of the amount that they are required to pay under subsection (2), if it has not already been paid, and the remainder of the amount, if any, is to be applied towards the payment for the portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with these Regulations.

(6) The amount required to be paid by the contributor under subsection (2) may be recovered on behalf of His Majesty as a debt due to the Crown from any benefit that is or may become payable under the Act to or in respect of the contributor, without prejudice to any other recourse available to His Majesty with respect to the recovery of that amount.

(4) Subsection 13(8) of the Regulations is repealed.

14 (1) The portion of subsection 14(1) of the Regulations before paragraph (a) is replaced by the following:

14 (1) If, under paragraph 12.4(b), a contributor — other than a contributor who is a member of the reserve force or a contributor who was a member of the reserve force and has made a top-up election under section 14.2 — has exercised an option to pay in instalments, those payments must be made by reservation from pay and allowances or otherwise, for life or for a period of years not greater than for life, and are payable in the following manner:

(2) Subsection 14(4.1) of the Regulations is replaced by the following:

(4.1) The application must be made in writing, dated and signed and sent to the Minister, or a person designated by the Minister, within one week after the date that it bears and is void unless the contributor has passed a medical examination similar to that described in subsection 12.21(3) within the period of 90 days before or after the date of the application.

(3) Subsection 14(6) of the Regulations is repealed.

(4) The portion of subsection 14(7) of the Regulations before paragraph (a) is replaced by the following:

(7) For the purposes of section 87 of the Act, the amount and interest referred to in that section may be recovered from any allowance payable under the Act to the survivor or children as follows:

(5) Paragraph 14(7)(a) of the French version of the Regulations is replaced by the following:

(6) Paragraph 14(7)(b) of the Regulations is replaced by the following:

15 Section 14.1 of the Regulations is replaced by the following:

14.1 In respect of a member of the reserve force who is a contributor and who makes an election in relation to a period of service of a kind referred to in any of paragraphs 12.2(1)(a) to (f) or (i) to (n), or a member or former member of the reserve force who makes a top-up election under section 14.2, the following rules apply:

16 Section 14.4 of the Regulations is replaced by the following:

14.4 The contributor must make the top-up election no later than one year after the date of the written notice advising them that they have become entitled to make it.

17 Section 14.7 of the Regulations is replaced by the following:

14.7 Section 14.1 applies to a top-up election made under section 14.2 as if any amount to be paid in respect of the election were an amount required to be paid under subsection 12.3(1).

18 (1) Subsection 15(1) of the English version of the Regulations is replaced by the following:

15 (1) Subject to subsection (2), if a contributor is retired from the regular force and within 60 days after their retirement they again become a member of the regular force, they are deemed, for the purposes of the Act, to have continued to be a member of the regular force despite their retirement.

(2) Subsection 15(3) of the English version of the Regulations is replaced by the following:

(3) If a contributor is deemed to have continued to be a member of the regular force, they are deemed to have continued to receive pay at a rate equal to the rate of pay authorized to be paid to them for the rank held immediately before their retirement.

19 The portion of section 16.5 of the Regulations before paragraph (a) is replaced by the following:

16.5 If the pensionable service of a contributor in a calendar year includes a period that relates to earnings in respect of which a pensionable earnings election has been made or a period of service of a kind referred to in paragraph 12.2(1)(i) in respect of which the contributor has elected to pay, the amount of pay received by the contributor in respect of that period, for the purpose of calculating the average annual pay referred to in paragraph 15(1)(a) of the Act, is the amount that would be calculated as the updated pensionable earnings of a participant under subsection 37(2) of the Reserve Force Pension Plan Regulations for the calendar year if

20 (1) Paragraph 16.6(1)(a) of the Regulations is replaced by the following:

(2) Paragraph 16.6(1)(e) of the Regulations is replaced by the following:

21 The Regulations are amended by adding the following after section 16.6:

Pay Deemed to Have Been Received

16.61 For the purposes of subsection 15(4) of the Act, the pay that a contributor who has to their credit pensionable service that includes any period of service of a kind referred to in paragraphs 12.2(1)(a) to (h) is deemed to have received during that period is determined at a rate equal to the rate of pay on the basis of which the amount required to be paid by them under subsection 12.3(1) for that period of service was determined.

22 (1) Subsection 16.93(1) of the Regulations is replaced by the following:

16.93 (1) The calculation of the accrued pension benefits is based on the pensionable service to the contributor’s credit on the day after the day on which they cease to be a member of the regular force, which service includes only the portion of the pensionable service that is subject to an election — other than a pensionable earnings election or an election made in relation to a period of service of a kind referred to in paragraph 12.2(1)(i) — and for which the contributor has paid or ought to have paid before the date of the option.

(2) Paragraph 16.93(2)(a) of the Regulations is replaced by the following:

23 Paragraph 16.96(b) of the Regulations is replaced by the following:

24 Section 22.1 of the Regulations and the heading before it are replaced by the following:

Re-enrolment or Transfer

22.1 (1) For the purposes of subsection 41(2) of the Act, the benefits to which a contributor is entitled are

(2) Subsection (1) does not apply to members of the reserve force referred to in paragraph 8.1(1)(c) and subsection 8.1(3).

25 Section 27.2 of the Regulations is replaced by the following:

27.2 (1) For the purposes of Part I of the Act, in respect of any election made by a contributor member of the reserve force to pay for a period of service of a kind referred to in any of paragraphs 12.2(1)(a) to (f) and (i) to (m) or to repay, under subsection 12.6(1), the amount of the annuity or annual allowance that they received, the following conditions apply:

(2) The date of the election is the date that the document evidencing it bears.

(3) The date of the sending of the document is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed, and the postmark is evidence of that day.

26 Sections 30 to 32 of the English version of the Regulations are replaced by the following:

30 If, under subsection 28(2), deductions are to be made by monthly instalments from a person’s annuity or annual allowance, the first deduction must be made in the month specified by the Minister and the succeeding ones must be made in equal amounts, except for the last one, which may be less in amount than the preceding deductions.

31 Despite subsection 28(2), if the deductions by monthly instalments referred to in that subsection would, in the opinion of the Minister, cause financial hardship to the person to whom the annuity or annual allowance is payable, the Minister may direct that lesser monthly instalments be deducted, but such instalments must not in any case be less than the greater of 5% of the gross monthly annuity or annual allowance and $1.

32 If the Minister directs, under section 31, that lesser deductions be made and the person in respect of whom the lesser deductions are being made dies before the amount is paid in full, the amount remaining unpaid is to be, if the Minister so directs, retained from any further benefits payable under the Act in respect of that person.

27 Section 38 of the Regulations and the heading before it are repealed.

28 The Regulations are amended by adding the following before the heading “Contributions” before section 40:

Definitions

39.1 The following definitions apply in sections 40.1 to 52.2 and in Schedules I and II.

basic benefit means the benefit referred to in subsection 66(1) of the Act. (prestation de base)

salary means

29 Section 40.1 of the Regulations is replaced by the following:

40.1 Subject to sections 41 to 45, the contribution required to be paid by a participant is $0.05 per month for every $250 of their salary.

30 (1) Subsection 45(1) of the Regulations is replaced by the following:

45 (1) Subject to subsections (2) and (3), the contribution required to be paid by an elective participant who is entitled to an immediate annuity under Part I of the Act on ceasing to be a member of the regular force, other than a participant who has made an election under section 52.1 of these Regulations or section 64 of the Act as it read prior to the coming into force of this subsection, is $0.05 per month for every $250 of their salary on ceasing to be a member.

(2) Subsection 45(6) of the Regulations is replaced by the following:

(6) The contribution required to be paid by an elective participant who, on ceasing to be a member of the regular force, is entitled to an immediate annuity under Part I of the Act and who makes an election under section 52.1 of these Regulations or section 64 of the Act, as it read prior to the coming into force of this subsection, is $0.50 per month until they attain 65 years of age.

(3) Subsection 45(8) of the Regulations is repealed.

31 (1) The portion of paragraph 51(a) of the Regulations before subparagraph (i) is replaced by the following:

(2) Paragraph 51(a) of the Regulations is amended by striking out “or” at the end of subpagraph (iii) and by replacing subparagraph (iv) with the following:

(3) Section 51 of the Regulations is amended by striking out “and” at the end of paragraph (b) and by repealing paragraph (c).

32 Section 52 of the Regulations is replaced by the following:

52 (1) For the purposes of subsection 66(1) of the Act and subject to subsections (2) and (3) of these Regulations, the amount is the following, with respect to the deceased participant, subject to a reduction of 10%, to be made from the date that is set out in subsection (4), for every year of age in excess of 60 attained by the participant

(2) In the case of an elective participant who has not made an election under subsection 64(2) of the Act as it read immediately before the coming into force of this section and who, on ceasing to be a member of the regular force or on ceasing to be employed in the public service, was entitled, under Part I of the Act or under the Defence Services Pension Continuation Act, to an immediate annuity or pension, the basic benefit must not be less than $5,000.

(3) In the case of an elective participant who made an election under subsection 64(2) of the Act as it read immediately before the coming into force of this section, the basic benefit is $500.

(4) For the purposes of subsection (1), the dates are

52.1 (1) Despite section 52, if the basic benefit of an elective participant who, on ceasing to be a member of the regular force, was entitled under Part I of the Act or under the Defence Services Pension Continuation Act, to an immediate annuity or pension exceeds $5,000 and if the participant so elects, the amount of the basic benefit must, for the purposes of subsection 66(1) of the Act.

(2) Despite section 52, if an elective participant has made an election under subsection 64(1) of the Act as it read from time to time before October 5, 1992, for the purposes of subsection 66(1) of that Act, the amount of the basic benefit is $5,000, unless, within one year after that day, the participant elected not to be subject to the presumption resulting from that election.

(3) An election made under subsection (1) of this section or under section 64 of the Act as it read immediately before the coming into force of this section is irrevocable.

52.2 For the purposes of subparagraph 68(1)(b)(i) of the Act, the amount sufficient to cover the cost of the benefits that will become chargeable against the Regular Force Death Benefit Account is, for a given year, equal to the aggregate of all benefits payable under Part II of the Act for the preceding year.

33 Schedule I to the Regulations is amended by replacing the references after the heading “SCHEDULE I” with the following:

(Section 39.1 and subsection 45(7))

34 Schedule II to the Regulations is amended by replacing the reference after the heading “SCHEDULE II” with the following:

(Sections 39.1 and 56)

35 Schedule III to the Regulations is replaced by the Schedule III set out in the schedule to these Regulations.

36 The English version of the Regulations is amended by replacing “pursuant to” with “under” in the following provisions:

37 The French version of the Regulations is amended by replacing “mortalité du Canada” with “survie canadienne” in the following provisions:

38 The English version of the Regulations is amended by replacing “Her Majesty” with “His Majesty” in the following provisions:

Coming into Force

39 These Regulations come into force on the first day on which section 157 and subsection 161(1) of the Public Sector Pension Investment Board Act, chapter 34 of the Statutes of Canada, 1999, and section 5, subsection 13(3) and sections 21 and 32 of An Act to amend the Canadian Force Superannuation Act and to make consequential amendments to other Acts, chapter 26 of the Statutes of Canada, 2003, are all in force, but if these Regulations are registered after that day, they come into force on the day on which they are registered.

SCHEDULE

(Section 35)

SCHEDULE III

(Paragraphs 11(2.2)(a) and 12.21(1)(b))

FORM CFSA 100

Canadian Forces Superannuation Act

Election to Pay for Prior Pensionable Service/Election to Repay an Annuity or Annual Allowance Drawn During a Period of Elective Service

(This election form must be completed and sent to a person designated by the Minister within the prescribed time.)

PART I

Election to Pay for Pensionable Service

SECTION A Personal information of the contributor making the election.


(Rank) (Given names) (Last name)


(Service number)

SECTION B A contributor making an election to pay for pensionable service, other than the service referred to in section C.

1 I elect, under subsection 7(1) of the Canadian Forces Superannuation Act, to pay for the following service (indicate your choice in the appropriate box):

☐ (a) all my pensionable service;

OR

☐ (b) part of my pensionable service, the type and period of which are specified below (if the election relates to only a portion of a particular type of service, you may only elect to pay for the most recent portion of that service):

2 I will make payment in the following manner (choose only ONE plan of payment and indicate your choice in the appropriate box):

☐ (a) in a lump sum payment;

OR

☐ (b) in an initial payment of $ , with the balance to be paid in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid;

OR

☐ (c) in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid.

I understand that the total amount required to pay for the service will be verified and may be subject to adjustment under the Canadian Forces Superannuation Act.

Signed at (Place) on (Day) (Month) (Year)


(Signature of contributor)

Witnessed by


(Name of witness, printed in full)


(Signature of witness)

SECTION C A regular force member who became a contributor on or after March 1, 2007 and who elects to pay for a period of pensionable service of a kind referred to in paragraphs 12.2(1)(i) of the Canadian Forces Superannuation Regulations.

This election is for all of the contributor’s pensionable service of a kind referred to in paragraphs 12.2(1)(i) of the Canadian Forces Superannuation Regulations.

1 I understand that the estimated full amount to pay for this service is $ and that it will be verified and may be subject to adjustment under the Canadian Forces Superannuation Act (indicate your choice in the appropriate box):

☐ (a) I elect to pay the full amount and if, after verification, the amount differs from the estimated amount indicated above, I will pay the full adjusted amount;

OR

☐ (b) I opt, under paragraph 12.3(1)(g) of the Regulations, to pay the lesser amount of $ and I understand that I will not be able to increase this amount at a later date and that my benefits will be proportionately reduced.

2 I will make payment in the following manner (choose only ONE plan of payment and indicate your choice in the appropriate box):

☐ (a) in a lump sum payment;

OR

☐ (b) in an initial payment of $ , with the balance to be paid in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid;

OR

☐ (c) in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid.

Signed at (Place) on (Day) (Month) (Year)


(Signature of contributor)

Witnessed by


(Name of witness, printed in full)


(Signature of witness)

PART II

Election to Repay an Annuity or Annual Allowance Drawn During a Period of Service in the Reserve Force

(To be completed by a contributor who is a regular force member and who was in receipt of an annuity or annual allowance under Part I of the Canadian Forces Superannuation Act during the period of reserve force service for which they are making an election to pay.)

Personal information of the contributor making the election.


(Rank) (Given names) (Last name)


(Service number)

I elect, under subsection 12.6(1) of the Canadian Forces Superannuation Regulations, to repay the part of the annuity or annual allowance that was paid to me under the Canadian Forces Superannuation Act during the period of reserve force service for which I am making an election to pay.

I will make payment, in a lump sum, no later than 120 days after the date of the notice advising me of the amount due.

Signed at (Place) on (Day) (Month) (Year)


(Signature of contributor)

Witnessed by


(Name of witness, printed in full)


(Signature of witness)

FORM CFSA 101

Canadian Forces Superannuation Act
Election to Surrender an Annuity or Annual Allowance Under the Public Service Superannuation Act or Royal Canadian Mounted Police Superannuation Act

Personal information of the contributor making the election.


(Rank) (Given names) (Last name)


(Service number)

1 I elect, in respect of my pensionable service described in subsection 12.9(2) of the Canadian Forces Superannuation Regulations, to surrender my right to an annuity or annual allowance under the following Act (indicate your choice in the appropriate box):

☐ (a) the Public Service Superannuation Act;

OR

☐ (b) the Royal Canadian Mounted Police Superannuation Act.

I understand that in so electing I or any person to whom a benefit might otherwise have become payable under the indicated Act will cease to be entitled to any benefit in respect of that service.

2 I will pay any amount remaining unpaid for the above service in the following manner (choose only ONE plan of payment and indicate your choice in the appropriate box):

☐ (a) in a lump sum payment;

OR

☐ (b) in an initial payment of $ , with the balance to be paid in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid;

OR

☐ (c) in monthly instalments of $ starting on the first day of the month following the month in which this election is made and continuing until the total amount required to pay for the service and interest is fully paid.

I understand that the total amount required to pay for the service will be verified and may be subject to adjustment under the Canadian Forces Superannuation Act.

Signed at (Place) on (Day) (Month) (Year)


(Signature of contributor)

Witnessed by


(Name of witness, printed in full)


(Signature of witness)

FORM CFSA 102

Canadian Forces Superannuation Act
Surrender of the Right to Count Pensionable Service Without Pay

(To be completed by a contributor who does not wish to contribute in respect of the portion in excess of three months of a period of service in respect of which no pay was authorized (e.g., leave without pay). The election must be signed within 90 days after either the last day of that period or the day on which the contributor is required to resume making contributions under section 5 of the Canadian Forces Superannuation Act, whichever is later. A separate form must be completed for each portion in excess of three months in respect of which no pay was authorized.)

Personal information of the contributor making the election.


(Rank) (Given names) (Last name)


(Service number)

1 I elect not to count as pensionable service the period beginning on (Day) (Month) (Year) and ending on (Day) (Month) (Year),

which is the portion in excess of three months of a period of service and in respect of which pay was not authorized to be paid to me because (state reasons for which no pay was authorized):



2 The entire period of service for which pay was not authorized to be paid, including the first three months for which contributions must be paid, is the period beginning on (Day) (Month) (Year) and ending on (Day) (Month) (Year).

3 I understand that the period of service described in section 1, which is the portion that is in excess of three months, will NOT be counted as pensionable service for computing any benefit under the Canadian Forces Superannuation Act.

Signed at (Place) on (Day) (Month) (Year)


(Signature of contributor)

Witnessed by


(Name of witness, printed in full)


(Signature of witness)

REGULATORY IMPACT ANALYSIS STATEMENT

(This statement is not part of the Regulations.)

Issues

The Public Sector Investment Board Act, S.C. 1999, c. 34, and An Act to amend the Canadian Forces Superannuation Act and to make consequential amendments to other Acts, S.C. 2003, c. 26, made amendments to the Canadian Forces Superannuation Act (the Act) as part of an initiative to modernize and provide more flexibility in the administration of the Canadian Forces pensions. The amendments repealed provisions concerning service buybacks (elective service), surrender of benefits, and supplementary death benefits from the Act, and replaced them with regulation-making authorities for the same matters.

To operationalize the new regulation-making authorities introduced by the legislative changes, including the detailed rules formerly included in the Act, the Canadian Forces Superannuation Regulations (CFSR) need to be amended. The Regulations Amending the Canadian Forces Superannuation Regulations (the Regulations) include provisions governing eligible service for buyback, the calculation and payment method for contributions and eligibility conditions, and benefits amounts payable upon death (while preserving the current pension plan structure and entitlements). The CFSR will provide the legal authority and allow for the continued Forces pension plan administration through regulation rather than legislation.

Background

Overview of the statutory framework

The Act establishes the pension plan for Forces members. It sets out the framework for contributions, eligibility, benefits, and plan administration. The Act is divided into four Parts: Part I governs superannuation benefits for members of the regular force; Part I.1 establishes a separate pension plan for members of the reserve force; Part II and Part III provide for supplementary death benefits and indexation of pensions. The CFSR prescribes the operational rules required to implement the Act.

Modernization of federal pension legislation

Beginning in the late 1990s, as part of a broader reform of federal public sector pensions, Parliament enacted the Public Sector Pension Investment Board Act, which created the Public Sector Pension Investment Board to manage pension fund assets for the Forces, the public service and the Royal Canadian Mounted Police. It also introduced changes to the financing of these plans, including the establishment of separate pension funds to receive contributions and fund benefits.

In 2003, An Act to amend the Canadian Forces Superannuation Act and to make consequential amendments to other Acts further reformed the Act by repealing provisions that govern three key areas and replacing them with regulation-making authorities so that the following matters could be addressed in the CFSR:

The objective of these amendments was to simplify plan administration and increase flexibility by enabling key rules to be established in regulation. Placing these provisions in regulation, rather than statute, preserves the underlying structure and benefit design of the Forces pension plan while providing the flexibility to adjust technical rules through future regulatory amendments without the need for statutory change. This approach allows the plan to remain responsive to evolving operational requirements and demographic trends.

Shift from statute to regulation

The Act was amended to provide general authorities for the Governor in Council to make regulations on these subjects. The amendments also introduced coordinating and transitional provisions to support the new structure and remove obsolete cross-references and duplicate content in the Act, for example:

Consequences for the regulatory framework

The legislative provisions enabling these regulatory changes will be brought into force by Order in Council at the same time as the Regulations. This ensures plan administration continuity and avoids gaps in the legal framework.

The legislative amendments do not modify plan entitlements, contribution obligations, or benefit eligibility rules. Rather, they shift the authority to define and administer those rules from the Act to the CFSR, which requires approval of the Governor in Council rather than Parliament.

The intent of this regulatory package is to maintain the current rules of the Forces pension plan without change, by transferring them from the Act into the CFSR. This approach ensures there is no interruption to existing entitlements, obligations or administrative practices when the statutory provisions are repealed. Prescribing these provisions in the CFSR rather than in the Act allows the plan to remain responsive to evolving operational requirements and demographic trends.

Objective

The objective of the Regulations is to maintain the existing rules governing the Forces pension plan following the repeal of the legislative provisions, by transferring existing prescribed rules into the Regulations.

Description

The Regulations amend the CFSR to carry forward into regulation the rules formerly set out in the Act.

Specifically, the Regulations will

Service buyback

The Regulations will migrate the existing past service provisions related to service buyback from the Act to the CFSR while maintaining the superannuation scheme. The periods of service eligible for buyback remain the same, as do the rules governing cost calculations and the conditions under which a buyback becomes void.

Supplementary death benefit

The Regulations migrate the definition of supplementary death benefit previously set out in the Act, including the same calculation method, rounding rules, age reductions and minimum amounts. Specifically, the Regulations will

Surrender of benefits and re-enrolment

The Regulations incorporate the provisions related to the surrender of benefits, re-enrolment conditions, protection on second release and the transfer of pension credits previously set out in sections 41 to 48 of the Act. These requirements are included in the Regulations without changes.

Other miscellaneous amendments

The Regulations incorporate the following provisions previously included in the Act to ensure that the same calculation methods continue to apply under the new regulatory framework.

Bilingual terminology consistency

When migrating the repealed statutory provisions into the Regulations, minor inconsistencies between the English and French versions of the Act were addressed to ensure that the same terminology is used consistently through the regulatory text. For example, terms such as “service ne donnant pas lieu à un choix” are now applied uniformly.

Repealed provisions

The Regulations repeal several provisions of the CFSR that are no longer required following the amendments to the Act. These repeals eliminate duplication, update outdated references, and align the structure of the Regulations with the reorganized legislative framework. These repeals do not alter the substance of pension entitlements or contribution rules. They are consequential to the repeal of statutory provisions and the transfer of prescriptive content from the Act to the CFSR.

The Regulations revise cross-references through the CFSR to ensure consistency with the restructured Act and the migration of detailed provisions from the statute to regulations.

Regulatory development

Consultation

The regulatory amendments address internal Forces pension arrangements and import the existing statutory provisions without introducing any changes. The CFSR does not have a direct impact on the Canadian public nor the private sector; as a result, external consultations were not required or undertaken.

Indigenous engagement, consultation and modern treaty obligations

The Regulations do not intersect with rights protected under section 35 of the Constitution Act, 1982, nor do they engage modern treaties or international human rights obligations concerning Indigenous peoples. The Regulations pertain exclusively to the pension scheme for current and former Forces members, a context that does not involve or affect Indigenous lands, rights, or treaties.

Instrument choice

Regulatory amendment is the only appropriate instrument in this case. The legislative amendments to the CFSA repeal prescriptive statutory rules and replace them with authorities that allow the Governor in Council to prescribe necessary details by regulation. Therefore, the implementation of these provisions requires corresponding amendments to the CFSR.

Non-regulatory instruments, such as administrative guidelines or policy statements, are not legally sufficient to maintain the pension framework or to maintain the continuity of entitlements and obligations following the repeal of the relevant provisions of the Act.

Regulatory analysis

Benefits

The Regulations support the amendments to the Act by ensuring that the existing rules for service buyback, surrender of benefits and re-enrolment, and the supplementary death benefit are transferred to the CFSR. This preserves the detailed requirements needed to calculate entitlements, determine contributions, and administer the Forces pension plan without interruption. By maintaining the contributor entitlements, service buyback conditions and administrative rules, the Regulations provide continuity.

Carrying forward the cost determination formulas, voiding conditions for service buybacks, and eligibility definitions in the Regulations will support continued transparent and consistent application of pension rules. Clarifying these provisions in regulation enhances administrative efficiency by allowing plan administrators to rely on a stable and coherent regulatory framework.

In addition, updating outdated cross-references and modernizing terminology, including the use of gender-neutral language, strengthens the coherence of the regulations and reflects the current composition and diversity of the Forces. Together, these improvements enhance the interpretability, accessibility, and legal integrity of the CFSR without expanding its scope or altering its effect.

Over time, operational efficiencies may be realized through the consolidation of provisions and improved regulatory clarity. Benefits under the Forces pension plan will continue to be paid from the Canadian Forces Superannuation Fund and, in case of the Supplementary Death Benefit, from the Regular Force Death Benefit Account, as established under the Act. This regulatory package does not change the source of benefit payments or the underlying funding structure.

Costs

The implementation of the amendments will see small, temporary costs due to the need to update manuals and to provide training.

Small business lens

Analysis under the small business lens concluded that the Regulations will not impact Canadian small businesses.

One-for-one rule

The one-for-one rule does not apply, as there is no impact on business, and no regulatory titles are repealed or introduced.

Regulatory cooperation and alignment

This initiative is not linked to any inter-jurisdictional agreements or obligations.

International obligations

This initiative does not engage any international obligations or commitments. The Regulations are strictly internal to Canada’s domestic pension framework for Forces members. They do not affect trade agreements, international standards, or other international instruments to which Canada is a party.

Effects on the environment

In accordance with the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, a preliminary scan concluded that a strategic environmental assessment is not required, as the Regulations have no environmental impacts.

Gender-based analysis plus

During the development of the Regulations, a thorough assessment of potential gender-based analysis plus (GBA+) impacts was conducted. The analysis revealed no negative differential impacts based on gender, age, or other identity factors. In fact, several positive effects were identified.

Languages

The Regulations harmonize terminology between the English and French versions of the CFSR. This ensures consistent interpretation regardless of language preference, benefiting all members who interact with the regulations. These harmonization measures are particularly important for Forces members and administrators who need clear and accurate information to make informed decisions about pension matters. The Forces have been officially bilingual for more than 50 years, with approximately 29% of regular force members identifying French as their first official language and about 46% of regular force members being bilingual, including 73% of officers. Given the significant proportion of Francophone and bilingual personnel, removing misalignments between the two official language versions of the CFSR is essential to ensuring equal clarity and accessibility for both English- and French-speaking members. By resolving discrepancies between the two official language versions, the Regulations reduce the risk of inconsistent application and reflect the linguistic diversity of the Forces.

Gender

The Regulations eliminate gender-specific terminology from pension rules by replacing terms such as “him or her” with gender-neutral alternatives.

The Government of Canada recognizes the importance of gender neutrality when writing about people because it is more accurate and respectful and is consistent with the values of equality recognized in the Canadian Charter of Rights and Freedoms. This approach directly supports the Government’s commitment to ensure federal policies are inclusive of all individuals, regardless of gender identity and gender expression. Within the Forces, women currently represent approximately 16% of Regular Force members, while roughly 71% of the total force is comprised of males. Ensuring that the Regulations use gender-neutral language is therefore essential to reflecting the composition of the Forces and fostering an inclusive environment for all members.

Impact on women

The Canadian Armed Forces Retention Strategy report shows that workplace barriers, such as non-inclusive environments, can negatively affect mental health and contribute to attrition among underrepresented groups. Gender-neutral language creates a more inclusive environment for women, supporting the federal goal of 25.1% women representation in the Forces by 2026.footnote 2 Women veterans particularly benefit from accessible pension provisions, as they are more likely than men over 65 to be in low-income categories and face additional retirement security challenges due to historically shorter service periods and career interruptions.footnote 3

Implementation, compliance and enforcement, and service standards

Implementation

The Regulations will come into force on the day that the related provisions of the Public Sector Pension Investment Board Act and An Act to amend the Canadian Forces Superannuation Act and to make consequential amendments to other Acts come into force. If the Regulations are registered after that day, they will instead come into force upon registration.

Internal operating manuals and guidance documents have been prepared accordingly to ensure continued alignment between administrative practice and the revised structure of the CFSR. The pension administrator and relevant departmental officials are aware of the upcoming changes and have confirmed operational readiness.

Compliance and enforcement

The Regulations do not create new compliance obligations or enforcement mechanisms. They govern how the Government administers the Forces pension plan, and do not impose regulatory requirements on contributors, beneficiaries, or third parties. Accordingly, no new compliance or enforcement tools are required.

Existing oversight and quality assurance processes used by the pension administrator will continue to apply.

Service standards

The Regulations do not affect established service standards. All existing processing timelines and client service commitments for elective service transactions and supplementary death benefit administration will remain unchanged.

Contact

Stephen Irwin
Director
Pension and Social Programs
Commander Military Personnel Command
Department of National Defence
Telephone: 613‑294‑4957
Email: Stephen.Irwin@forces.gc.ca