Regulations Amending Schedule IV to the Pension Act: SOR/2026-99
Canada Gazette, Part II, Volume 160, Number 12
Registration
SOR/2026-99 May 29, 2026
PENSION ACT
P.C. 2026-507 May 29, 2026
Her Excellency the Governor General in Council, on the recommendation of the Minister of Veterans Affairs, makes the annexed Regulations amending Schedule IV to the Pension Act under paragraph 91.2(a)footnote a and section 91.3footnote a of the Pension Actfootnote b.
Regulations Amending Schedule IV to the Pension Act
Amendment
1 Schedule IV to the Pension Actfootnote b is amended by adding, in column 1, the date “January 1, 2026” at the end of that column, and, in column 2, the basic pension of “3,513.48” opposite that date.
Coming into Force
2 These Regulations are deemed to have come into force on March 26, 2026, immediately after the coming into force of section 370 of the Budget 2025 Implementation Act, No. 1, chapter 3 of the Statutes of Canada, 2026.
REGULATORY IMPACT ANALYSIS STATEMENT
(This statement is not part of the Regulations.)
Issues
The Pension Act (the Act) specifies that the basic pensions payable for the period beginning on April 1, 1985, and ending on December 31, 2026, are deemed to be the amounts set out in the Act. This Schedule lists the basic pension for each year from 1985 up to 2025. Regulations are needed to include the amount for 2026.
Background
In March 2026, the Act was amended to add a schedule to specify the amounts of the basic pension for the period beginning on April 1, 1985, and ending on December 31, 2026. Amendments to the Act also included regulation-making authorities to allow the amount for 2026 to be added to the Schedule.
The basic pension is the maximum disability pension payable to Canadian Armed Forces members, Veterans, and certain civilians who are single with no dependents. All other pensions and allowances in Schedules I to III to the Act are adjusted each year at the same time and by the same percentage increase to the basic pension. Serving and former members of the Royal Canadian Mounted Police and other individuals may receive the basic pension or other amounts and allowances through separate legislation.
Objective
Including the 2026 amount in the Schedule provides clarity and transparency by confirming this amount as being payable by Veterans Affairs Canada to eligible recipients.
Description
The Regulations Amending Schedule IV to the Pension Act (the Regulations) add January 1, 2026, and the basic pension amount of $ 3, 513.48 for that date to Schedule IV of the Act.
Regulatory development
Consultation
There were no public consultation opportunities, as the amount that the Regulations set in the Schedule to the Act has been available to the public since the beginning of the calendar year on the Department’s website. The basic pension is calculated each year using formulas defined in the Act, and the Department would not normally consult with the public on the amount or its calculation.
As the Regulations do not change the amount payable to eligible individuals and do not require any action by the recipients, an exemption from prepublication in the Canada Gazette, Part I, was sought.
Indigenous engagement, consultation and modern treaty obligations
There may be Indigenous recipients of these benefits who could be impacted in the same manner as all other non-Indigenous recipients.
Instrument choice
The basic pension payable on January 1, 2026, was not available to include in Schedule IV to the Act when the amendments received royal assent. A regulation-making authority was included for this specific purpose. Regulations are the best tool to add the 2026 amount to the Schedule of the Act.
Regulatory analysis
Benefits and costs
The initiative merely adds information (the basic pension payable on January 1, 2026) to a schedule of the Act, whose amendments were tabled in Parliament before the information became available. There are no incremental costs or implementation costs arising from this initiative.
The authorities in the Act are structured to have the basic pension and other amounts for the period of 1985–2026 covered through specification of the basic pension for each of these years in Schedule IV. The legislative authorities will be incomplete if the 2026 amount is not added to the schedule. The main benefit of the initiative is that specifying the existing amount of the 2026 basic pension in the Schedule provides a basis for the calculations of the other pension and allowance amounts for 2026 and adjustments going forward.
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 incremental change in administrative burden on businesses and no regulatory titles are repealed or introduced.
Effects on the environment
In accordance with the Cabinet Directive on Strategic Environmental and Economic Assessment, a preliminary scan concluded that the initiative is not expected to have any positive or negative environmental effects.
Gender-based analysis plus
No gender-based analysis plus (GBA+) impacts have been identified for this initiative. The amount of the basic pension for the 2026 calendar year applies to all recipients equally.
Implementation
The Regulations are deemed to have come into force on March 26, 2026, consistent with the coming into force of Schedule IV to the Act.
Contact
Nigel Bruce
Director General
Strategic Planning, Results and Cabinet Business
Department of Veterans Affairs
Email: nigel.bruce@veterans.gc.ca
Telephone: 902‑218‑2456