CHAPTER 377
OF THE
REVISED STATUTES, 1989
(a) "actuarial valuation report" means a report for funding purposes prepared as of a specified date on the financial status of the pension plan commissioned by the Trustee and prepared by the plan's actuary in accordance with generally accepted actuarial principles and based on assumptions approved by the Trustee;
(aa) "commuted value" means the value calculated as prescribed by the regulations;
(b) "deferred allowance" means an allowance, payment of which is deferred until the person entitled to the allowance reaches the normal retirement date;
(c) "dependant" of an employee means the father, mother, brother, sister or child who, at the date of the death of the employee, is, by reason of mental or physical infirmity, dependent upon the employee for support;
(iii) a member of a class of persons or a person employed in the public service and designated by the Governor in Council to be and to have been an employee for the purposes of this Act,
(v) a temporary employee except as designated by the Governor in Council,
(vi) a member of a class of persons for whom superannuation is otherwise provided or any person who is excluded by order in council,
(vii) an employee who has not attained the age of eighteen years;
(ii) liabilities shall be the present value of the accrued benefits under the pension plan determined on the basis of a going concern actuarial valuation for funding purposes taking into account any known cost of living increases for the five-year period following the actuarial valuation date but excluding the possibility of any increases that are not known;
(e) "Minister" means the Minister of Finance;
(f) "normal retirement date" means the last day of the month in which the employee attains sixty-five years of age;
(g) "part-time employee" means a person who is regularly employed to work less than the full number of working hours in each working day or less than the full number of regular working days in each month;
(ga) "pension plan" means the public service superannuation plan established by this Act;
(h) "permanent employee" means a person who has completed the prescribed probationary period and is employed on a full-time basis to hold office without reference to any specified date of termination of service;
(ha) "plan's actuary" means a Fellow of the Canadian Institute of Actuaries appointed by the Trustee;
(i) "probationary employee" means a person who is employed on a full-time basis but who has worked less than the prescribed probationary period;
(ia) "Province" means Her Majesty in right of the Province;
(j) "salary" means the salary or compensation of an employee in respect of employment, including any performance-based pay or bonus except where expressly excluded under an employment contract, but does not include
(ii) acting pay, unless the employee has
(B) made application to the Minister to have the acting period recognized as pensionable service under the Act and, upon receiving approval, has paid into the Superannuation Fund the contributions required under this Act for the period, with interest at a rate or rates as determined by the Governor in Council from the date of receipt of acting pay to the date of payment of the contributions, and
(ka) "spouse" means either of two persons of the same or opposite sex who
(ii) are married to each other by a marriage that is voidable and has not been annulled by a declaration of nullity,
(iii) have gone through a form of marriage with each other, in good faith, that is void and are cohabiting or, if they have ceased to cohabit, have cohabited within the year immediately preceding the date of entitlement, or
(iv) are not married to each other and have cohabited in a conjugal relationship for three consecutive years immediately preceding the relevant time and are cohabiting in a conjugal relationship at the relevant time;
(kb) "Superannuation Fund" means the public service superannuation fund established by this Act;
(l) "temporary employee" means a person who is employed for a specified period of six months or less in any year;
(m) "Trustee" means the Trustee of the Superannuation Fund and of the pension plan and may include a board of trustees. R.S., c. 377, s. 2; 1993, c. 39, s. 1; 1997, c. 3, s. 13; 1998, c. 13, s. 14; 2002, c. 5, s. 52; 2007, c. 51, s. 1; 2010, c. 3, s. 13.
2A The Minister has the general supervision and management of this Act. 2010, c. 3, s. 14.
3 (1) This Act shall be administered by the Department of Finance.
(2) The expenses of the administration of this Act are payable out of the Superannuation Fund.
(3) The Minister shall, on or before the thirtieth day of April in each year, make to the Governor in Council an annual report of all proceedings during the preceding fiscal year and a statement showing the condition of the Superannuation Fund. R.S., c. 377, s. 3.
3A (1) This Act shall be administered in accordance with the Income Tax Act (Canada) and, where there is a conflict between this Act and the Income Tax Act (Canada), the Income Tax Act (Canada) prevails.
(2) For greater certainty, notwithstanding any other provision of this Act or the regulations, no superannuation allowance is payable from the Superannuation Fund
(a) in an amount that exceeds the maximum permitted for that pension by the Income Tax Act (Canada);
(b) on earnings in excess of the maximum earnings on which pension contributions are permitted by the Income Tax Act (Canada); or
(c) to a surviving spouse in an amount that exceeds the maximum permitted for spousal pension benefits by the Income Tax Act (Canada). 1993, c. 39, s. 2; 2007, c. 51, s. 2.
3B (1) The Minister is the Trustee.
(2) Notwithstanding subsection (1), the Minister may appoint a replacement Trustee and, in such case, the Minister shall transfer the Minister's powers and duties as Trustee, as established pursuant to this Act and any regulations made hereunder, to such replacement and, upon such transfer, the Minister shall no longer act as the Trustee and shall have no continuing legal liability for the pension plan in the Minister's capacity as sole Trustee of the plan.
(3) Where the Minister appoints a replacement Trustee, the Minister may enter into an agreement with such Trustee regarding their respective roles, responsibilities and obligations, including the shared responsibilities of the Province resulting from a joint participatory interest in such Trustee, or the Minister may, with the approval of the Governor in Council, make regulations regarding such roles, responsibilities and obligations.
(4) Notwithstanding subsection (1) of Section 3, where the Minister appoints a replacement Trustee, the Minister may appoint a replacement pension plan administrator and enter into agreements relating to that replacement administrator and, upon such appointment, the Department of Finance ceases to be the administrator and has no continuing legal responsibility for the administration of the pension plan.
(5) All employees shall make contributions to the Superannuation Fund as provided for in this Act and the regulations.
(6) All employers with employees contributing to the Superannuation Fund shall make contributions to the Superannuation Fund as provided for in this Act and the regulations.
(7) The Minister may, until a Trustee is appointed by the Minister pursuant to subsection (2), make special payments into the Superannuation Fund in amounts and at times determined by the Minister.
(8) Upon the Minister appointing a replacement Trustee pursuant to subsection (2), no person shall have or maintain any cause of action or claim against the Minister or the Province arising from or in relation to any act or omission by the Minister in the Minister's capacity as sole Trustee of the pension plan occurring at any time prior to the appointment of such replacement Trustee.
(9) Upon the Minister appointing a replacement pension plan administrator pursuant to subsection (4), no person shall have or maintain any cause of action or claim against the Department of Finance, including the Nova Scotia Pension Agency, the Province or the Minister arising from or in relation to any act or omission by the Department of Finance, including the Nova Scotia Pension Agency, as administrator occurring at any time prior to the appointment of such replacement administrator. 2010, c. 3, s. 15.
3C (1) The accounts and investments of the Superannuation Fund shall be audited annually by the Auditor General or such other auditor as the Minister may from time to time appoint.
(2) Where a replacement Trustee is appointed pursuant to subsection (2) of Section 3B and a replacement pension plan administrator is appointed pursuant to subsection (4) of Section 3B, subsection (1) no longer applies and, notwithstanding anything set out in the Auditor General Act, the Trustee shall annually appoint an auditor who shall audit the accounts and investments of the Superannuation Fund and report to the Trustee. 2010, c. 3, s. 15.
3D (1) The terms of the pension plan are as set out in this Act and the regulations.
(2) The governance arrangements for the pension plan are as set out in this Act and the regulations, and in such other documents as may be created or adopted from time to time pursuant to this Act or the regulations. 2010, c. 3, s. 15.
4 (1) Subject to this Act and any regulations made hereunder, a superannuation allowance not exceeding the allowance hereinafter authorized shall be granted to every employee who has served at least ten years in the public service and who is retired therefrom as hereinafter provided or who has become incapable of discharging that employee's duties by reason of ill health or physical incapacity.
(2) In respect of a person who is an employee on or after the first day of April, 1986, subsection (1) shall be read, construed, interpreted and given effect as if the word "five" were substituted for the word "ten" where it appears therein.
(3) Notwithstanding subsection (2), in respect of a person who is an employee on or after the first day of January, 1988, subsection (1) shall be read, construed, interpreted and given effect as if the words "twenty-four months" were substituted for the words "ten years" where they appear therein.
(4) The Governor in Council may, where an employee who has been superannuated on account of ill health or physical incapacity recovers, direct that such employee be offered further employment in the public service, and, if such employee accepts the re-employment, the superannuation allowance granted to the employee shall be suspended during the time of the re-employment or, if the employee refuses the re-employment, the Governor in Council may direct that the superannuation allowance granted to the employee be discontinued in whole or in part.
(5) A superannuation allowance pursuant to subsection (1) shall not be granted to an employee while any payments, other than payments for arrears, on that employee's behalf are required to be made by the Minister into the Superannuation Fund. R.S., c. 377, s. 4.
5 (1) Subject to subsection (2), where an employee or person formerly an employee is re-employed, both the period of the former employment as well as the period of the re-employment shall be counted in determining the superannuation allowance to which the employee or person may be entitled under this Act.
(a) while an employee, has not made contributions to the Superannuation Fund pursuant to this Act, or
(b) has made contributions and has withdrawn them,
may, subject to the Income Tax Act (Canada), pay into the Superannuation Fund the employee contributions required pursuant to this Act with interest thereon at a rate or rates determined by the Governor in Council, from the date of payment of salary to the date of payment into the Superannuation Fund, or from the date of withdrawal of the employee's contributions, as applicable, and shall thereupon be credited with the service
(3) Any employee who has been paid the commuted value of the employee's deferred superannuation allowance may , subject to the Income Tax Act (Canada), pay into the Superannuation Fund the commuted value received by the employee with interest thereon at a rate or rates determined by the Governor in Council, from the date of payment of the commuted value to the employee, and thereupon shall be credited with the service. R.S., c. 377, s. 5; 2007, c. 51, s. 3.
6 (1) On and after the third day of May, 1958, where an employee dies and the employee would have been entitled to receive a superannuation allowance if the employee had attained the age of sixty-five years immediately before the employee's death,
(a) leaving surviving the employee a spouse, sixty-six and two thirds [two-thirds] per cent of the superannuation allowance the employee would have been entitled to receive shall be paid to the employee's surviving spouse for life;
(b) leaving surviving the employee children under the age of
(ii) twenty-five years in the case of a child who is attending on a full-time basis an educational institution recognized as such by regulation made by the Governor in Council and annually submits evidence of such attendance in a form satisfactory to the Minister,
(iv) twenty-five years in the case of a child who is attending on a full-time basis an educational institution recognized as such by regulation made by the Governor in Council and annually submits evidence of such attendance in a form satisfactory to the Minister, and until the child attains that age,
(c) leaving surviving the employee no spouse or children under eighteen years of age, or twenty-five years of age in the case of children who are attending on a full-time basis an educational institution, sixty-six and two thirds [two-thirds] per cent of the superannuation allowance to which the employee would have been entitled shall be paid to the employee's dependants or the survivor for life;
(d) where such employee leaves surviving the employee no spouse or children under the age of eighteen years or no dependants, there shall be paid to the estate or designated beneficiary of such employee the employee contributions which have been made under this Act.
(2) The superannuation allowance paid pursuant to this Section to the child of an employee shall be paid to the last day of the month in which the child attains eighteen or twenty-five years of age, whichever is applicable.
(3) Any reference in subsection (1) to "sixty-six and two thirds per cent" shall, for an employee who first commences employment on or after the sixth day of April, 2010, be deemed to be sixty per cent.
(4) The reference in subsection (1) to "thirty-three and one third per cent" shall, for an employee who first commences employment on or after the sixth day of April, 2010, be deemed to be forty per cent. R.S., c. 377, s. 6; 1993, c. 39, s. 3; 1998, c. 13, s. 15; 2007, c. 51, s. 4; 2010, c. 3, s. 16.
6A (1) Notwithstanding Section 6, where an employee dies on or after the first day of July, 1998, and the surviving spouse is entitled to a superannuation allowance pursuant to Section 6, the superannuation allowance the employee would have been entitled to receive, less any superannuation allowance paid pursuant to clause (b) of subsection (1) of Section 6, shall be paid to the surviving spouse for five years.
(2) For greater certainty, clauses 6(1)(a) and (b) apply after the period referred to in subsection (1). 1998, c. 13, s. 16.
6B (1) Where an employee has two spouses (within the meaning of this Act) at the time of the employee's death, then, for the purpose of Section 6, 6A, 17, 17A or 18 any payment to be made to the surviving spouse of the employee shall be apportioned between the two spouses in accordance with the period of time each cohabited with the employee in a conjugal relationship while the employee was in the public service.
(2) Notwithstanding subsection (1), the person to whom an employee was married at the time of the employee's death is deemed to be the sole surviving spouse of the employee for the purpose of this Act unless another person notifies the Minister in writing, within twelve months of the employee's death, that the person claims to be a spouse of the deceased employee.
(3) To be eligible for an apportionment pursuant to subsection (1), a surviving spouse shall provide evidence satisfactory to the Minister to enable the Minister to make the apportionment referred to in subsection (1).
(4) The Minister has no obligation to make payment to any person claiming to be a surviving spouse of a deceased employee unless that person notifies the Minister of the claim in writing within twelve months of the employee's death.
(5) Where the two surviving spouses of an employee submit conflicting evidence to the Minister, the Minister may determine to make no payments to the spouses until such time as one or both spouses obtains a court order, at the sole cost of the spouse or spouses, apportioning any entitlement between them.
(a) the total of the amounts payable pursuant to Section 6, 6A, 17, 17A or 18 cannot exceed the amount payable out of the Superannuation Fund if the employee died leaving one surviving spouse; and
(b) in the case of any delay in payments resulting from the submission of conflicting evidence to the Minister, the Minister has no obligation to pay interest to either spouse. 2007, c. 51, s. 5.
(a) dies while in the public service before having served for ten years or, in the case of an employee who dies on or after the first day of April, 1986, before having served for five years;
(b) is dismissed from the public service; or
(c) resigns from the public service and the resignation is accepted,
before the time when a superannuation allowance could be granted the employee, the employee contributions which have been made under this Act before the first day of January, 1988, shall, in case of the employee's death, be paid to the employee's estate or designated beneficiary or, in the case of the employee's dismissal or resignation, to such employee.
(2) Where an employee dies while in the public service, or is dismissed or resigns from the public service, on or after the first day of January, 1988, before having served for twenty-four months, the employee contributions which have been made pursuant to this Act on or after the first day of January, 1988, shall, in the case of the death of the employee, be paid to the employee's estate or designated beneficiary or, in the case of the dismissal or resignation of the employee, be paid to the employee.
(3) The employee contributions refunded pursuant to subsection (1) or (2) of this Section and clause (d) of subsection (1) of Section 6 in respect of a death, dismissal or resignation after the first day of May, 1978, based on contributions made after the first day of January, 1977, bear interest at a rate or rates from time to time prescribed by and calculated in such manner as is prescribed by the Governor in Council by regulation.
(4) Where an employee, entitled to a deferred superannuation allowance pursuant to this Act resigns or is dismissed, the employee shall not withdraw from the Superannuation Fund contributions made in respect of service on or after the first day of January, 1988, except to make a transfer pursuant to this Act. R.S., c. 377, s. 7; 2007, c. 51, s. 6.
8 (1) An employee whose employment is terminated and who is entitled to a deferred superannuation allowance may require the Minister to pay the commuted value of the deferred allowance
(a) to the pension fund related to another pension plan, if the administrator of the other pension plan agrees to accept the payment;
(b) into a retirement savings arrangement prescribed for such a transfer by regulations made pursuant to the Pension Benefits Act; or
(c) for the purchase for the employee of a deferred life annuity under which payments will not commence more than ten years before the normal retirement date.
(2) An employee may exercise the entitlement in subsection (1) by notifying the Minister in the manner required by the Minister.
(3) Subsection (1) does not apply to an employee who is entitled to an allowance pursuant to this Act, other than a deferred allowance, at the time of the termination of employment.
(4) Where the commuted value of the deferred allowance calculated for the purpose of subsection (1) is less than the employee's contributions pursuant to this Act plus interest on the contributions, the employee may request
(a) a refund of the excess; or
(b) a transfer of the excess pursuant to subsection (1).
(5) Notwithstanding anything in this Section, no transfer shall be made pursuant to this Section in excess of the maximum permitted by the Income Tax Act (Canada). R.S., c. 377, s. 8; 1993, c. 39, s. 4.
9 (1) The Minister shall deduct the following amounts on each pay period from the salary of every employee and pay the same into the Superannuation Fund:
(a) eight and four-tenths per cent of that part of the employee's salary that is equal to or is less than the amount of the Year's Maximum Pensionable Earnings within the meaning of the Canada Pension Plan;
(b) ten and nine-tenths per cent of the amount of the employee's salary in excess of the Year's Maximum Pensionable Earnings within the meaning of the Canada Pension Plan;
(c) ten and nine-tenths per cent of the salary of an employee whose employment is excluded from the Canada Pension Plan by agreement with the Province or otherwise,
and the Minister shall monthly pay into the Superannuation Fund a like amount from the General Revenue Fund of the Province.
(1A) In subsection (1), "Minister" means the employer of an employee contributing to the pension plan.
(1B) In subsection (1), the reference to payment of a like amount applies to all contributions made by an employee to the Superannuation Fund under this Act, but only to the extent that a matching employer contribution has not previously been made, and subject to any limitations on employer contributions expressly set out in this Act, such that
(a) the Minister must match all such contributions by an employee of the Province or a school board by payment from the General Revenue Fund of the Province; and
(b) each employer with employees contributing to the pension plan must match all such contributions by its employees.
(1C) Where in the actuarial valuation report produced as at the thirty-first day of December, 2014, or in an actuarial report produced on any fifth anniversary of the date of that report, the funded ratio of the pension plan is below one hundred per cent, the Trustee, with the advice of the plan's actuary and other relevant advisors, shall increase the contribution rates set out in subsection (1) and make any other changes to the plan considered prudent and necessary, with such contribution increases, in combination with any plan changes, to be at least the amounts required, based on a projection of the pension plan's financial position using the plan's going-concern actuarial assumptions for funding purposes and in consideration of any other appropriate actions to be implemented by the Trustee, to bring the funded ratio of the pension plan to at least one hundred per cent within the ten-year period immediately following the date of the actuarial valuation report.
(1D) Where in the actuarial valuation report produced as at the thirty-first day of December, 2014, or in an actuarial report produced on any fifth anniversary of the date of that report, the funded ratio of the pension plan is above one hundred and ten per cent, the Trustee, with the advice of the plan's actuary and other relevant advisors, shall decrease the contribution rates set out in subsection (1) as considered by the Trustee to be reasonable and equitable, but subject to cost of living increases and any other allocations of surplus funding under Sections 19B or 19C, as applicable, so long as the resulting funded ratio of the pension plan over the immediately following five-year period is not projected to fall below one hundred per cent.
(1E) Notwithstanding subsections (1C) and (1D), where, with the advice of the plan's actuary and other relevant advisors, the Trustee at any time has reason to believe that the funded ratio of the pension plan has, because of the then-current economic situation or other extraordinary circumstances, declined so as to be fifteen percentage points or more below the funded ratio set out in the immediately preceding five-year actuarial valuation report, the Trustee shall increase the contribution rates set out in subsection (1) and make any other changes to the pension plan considered by the Trustee to be prudent and necessary to improve the funded ratio of the plan.
(1F) For greater certainty, the increase in contribution rates and any other changes to the pension plan pursuant to subsection (1E) may be made by the Trustee more than once in any five-year period referred to in subsections (1C) and (1D).
(1G) Notwithstanding subsections (1C) and (1D), where, with the advice of the plan's actuary and other relevant advisors, the Trustee at any time has reason to believe that the funded ratio of the pension plan has, because of the then-current economic situation or other extraordinary circumstances, declined so as to be ten percentage points or more below the funded ratio set out in the immediately preceding five-year actuarial valuation report, the Trustee may increase the contribution rates set out in subsection (1) and make any other changes to the pension plan considered by the Trustee to be prudent and necessary to improve the funded ratio of the plan.
(1H) For greater certainty, the increase in contribution rates and any other changes to the pension plan pursuant to subsection (1G) may be made by the Trustee more than once in any five-year period referred to in subsections (1C) and (1D).
(1I) Notwithstanding subsection (1), the Trustee has the sole power to determine employee and employer contribution rates under the pension plan.
(1J) The Trustee shall promptly notify all affected employees and employers of any change to contribution rates determined by the Trustee.
(2) An employee who before the fifth day of June, 1980, was excluded from making contributions to the Superannuation Fund on account of age and who on or after that date is required to contribute to the Fund may, before the fifth day of June, 1981, elect to count the employee's prior service in the public service by paying into the Superannuation Fund, in a lump sum or in such instalments as the Minister approves, the contributions required under the Act with interest thereon at such rate or rates as is determined by the Governor in Council pursuant to Section 13 and shall thereupon be credited with the prior service and subsection (7) of Section 13 applies mutatis mutandis to such employee.
(3) Notwithstanding subsection (1), a person, who was an employee in the public service on the third day of May, 1958, and who did not direct the Minister within the time limited by that subsection to make deductions from all of the person's salary, may, at any time while the person is an employee,
(a) direct the Minister of Finance to make deductions from all of the salary; and
(b) pay to the Minister of Finance, in a lump sum or in such instalments as the Minister approves, an amount equal to the difference between the amount deducted from the person's salary pursuant to subsection (1) after the third day of May, 1958, and the amount that would have been deducted if the person had given a direction to the Minister pursuant to subsection (1), together with interest on that difference, at the rate determined by the Governor in Council pursuant to Section 20, calculated from the date upon which deductions on all of the person's salary would have commenced if he had given that direction.
(4) Any amount deducted or paid to the Minister pursuant to subsection (3) shall be presumed to be an amount deducted under subsection (1) and the Minister shall pay it into the Superannuation Fund together with a like amount from the General Revenue Fund of the Province.
(a) in accordance with a direction given to the Minister pursuant to subsection (1), deductions were made from all of the salary of a person who was an employee in the public service on the third day of May, 1958; and
(b) the person, while still an employee in the public service, requests the Minister to discontinue deductions on the portion of the person's salary that exceeds six thousand dollars,
the Minister, after receiving the request, shall not make deductions on the portion of that person's salary that exceeds six thousand dollars and shall make a refund out of the Superannuation Fund to the person of an amount equal to the deductions that were made after the third day of May, 1958, from the portion of the person's salary that exceeded six thousand dollars.
(6) Where deductions from the portion of a person's salary that exceeds six thousand dollars have been discontinued in accordance with a request made under subsection (5) and the person has received a refund in accordance with that subsection it shall be presumed for the purposes of this Act that deductions were not made from any portion of the person's salary that exceeded six thousand dollars.
(7) Notwithstanding subsections (1) to (6), the Minister shall not deduct any amount from the salary of an employee before the employee reaches eighteen years of age.
(8) The contributions made before the eleventh day of May, 1935, together with accrued interest thereon, to The Nova Scotia Teachers Pension Fund under and by virtue of clause (e) of Section 10 of the former The Nova Scotia Teachers Pension Act, 1928, as said clause is enacted by Chapter 48 of the Acts of 1932, shall forthwith be transferred and paid into the Superannuation Fund established under this Act and the widows and children of inspectors of schools, full-time teachers or professors in the Normal College or the College of Agriculture and full-time employees of the Department of Education holding a university degree are not entitled to any of the benefits under or by virtue of the former The Nova Scotia Teachers Pension Act, 1928.
(9) The Minister may invest the moneys in the Superannuation Fund in the manner authorized by the Finance Act.
(10) The Minister may sell any stocks, bonds, debentures or other securities of the Superannuation Fund and the proceeds of any sale shall be dealt with in the same manner as if such moneys had not been invested.
(11) repealed 2010, c. 3, s. 17.
R.S., c. 377, s. 9; 2004, c. 3, s. 43; 2007, c. 9, s. 36; 2007, c. 51, s. 7; 2009, c. 5, s. 30; 2010, c. 2, s. 146; 2010, c. 3, s. 17.
10 Any duly authorized period of absence from duty by an employee at partial pay or without pay shall not be counted as service for the purpose of computing allowances under this Act unless the employee pays into the Superannuation Fund with interest at a rate determined by the Governor in Council pursuant to Section 20 a sum equal to the difference between the amount which would have been deducted from the employee's salary if the employee had been on full pay during such period of absence and the sum paid into the Fund from the employee's salary during such period of absence. R.S., c. 377, s. 10.
11 Statutory deductions and Government contributions shall not, unless the Governor in Council otherwise directs, be made in respect of any employee after having been so made for a period of thirty-five years, but half-yearly payments of interest shall continue to be made in respect of all statutory deductions. R.S., c. 377, s. 11; 2004, c. 3, s. 43.
12 If at any time the Superannuation Fund is insufficient to make all payments by this Act required to be made, the Minister shall pay into the Superannuation Fund an amount out of the General Revenue Fund of the Province sufficient to enable such payment to be made. R.S., c. 377, s. 12; 2010, c. 2, s. 148.
12A (1) Upon the appointment of a Trustee by the Minister pursuant to subsection (2) of Section 3B,
(a) Section 12 ceases to have effect;
(b) subject to any agreement entered into pursuant to subsection (2) of Section 3B, the Minister is only responsible for making those payments to the Superannuation Fund as the Minister as an employer is required to make pursuant to this Act and the regulations; and
(c) subject to any agreement entered into pursuant to subsection (2) of Section 3B, the Minister is not liable to make any supplementary payments for the purpose of meeting any underfunding in the pension plan.
(2) Upon Section 12 ceasing to have effect pursuant to subsection (1), and notwithstanding any contract, agreement, order or representation to the contrary given, made or delivered at any time, no person shall have or maintain any cause of action or claim against the Province, the Minister, the Trustee or any other person arising from or in relation to the cessation of the obligation of the Minister under Section 12 or the failure of the Minister to make any payment contemplated by Section 12. 2010, c. 3, s. 19.
13 (1) In this Section, "service" means a period or periods for which an employee has made contributions to the Superannuation Fund and has not withdrawn them, prorated for part-time employees.
(2) The annual superannuation allowance payable to an employee is based on the following formula:
total of 130.5 highest number of years
bi-weekly salaries, and full months
or portions thereof, X 2% X of employee's service
upon which employee not exceeding
made contributions 35 years
__________________________________________________________
5
where the months are expressed as a fraction of a year.
(2A) Where an employee is entitled to an annual superannuation allowance calculated pursuant to subsection (2) and the employee has less than five years of service, the formula in subsection (2) shall be adjusted to reflect the actual number of bi-weekly salaries received and the employee's service.
(2B) Where an employee has attained thirty-five years of service and employee contributions have ceased in accordance with Section 11, for the purpose of the formula in subsection (2) there shall be included in determining the employee's 130.5 highest bi-weekly salaries any bi-weekly salaries, or portions thereof, earned by the employee after completing thirty-five years of service upon which the employee would have made contributions had the salaries been earned prior to thirty-five years of service.
(3) In computing the number of years of service of an employee in the public service, the employee shall be credited
(a) with one year for each year of service to which the employee is entitled for the purpose of a retirement allowance under the provisions of the Teachers' Pension Act, upon the transfer from the Nova Scotia Teachers' Pension Fund to the Superannuation Fund of such amounts as the Governor in Council prescribes;
(b) with one year for each university year spent as a full-time teacher in a university within the Province if the employee makes application in writing to the Minister and pays to the Minister the actuarial cost, as determined by the Minister, of the service credited to the employee.
(4) The number of years to be credited under subsection (3) to a person who was an employee on the fourteenth day of April, 1954, shall not be less than the credit to which the employee would have been entitled under subsection (3) as enacted by Chapter 20 of the Acts of 1935.
(5) In computing the number of years of service only the actual number of years and full months of service shall be calculated as service.
(6) In computing the number of years of service for the purpose of this Section,
(a) the period during which any employee under leave of absence for the purpose of service in the forces during the war that began on the tenth day of September, 1939, shall be counted as service in the public service of the Province;
(b) for the purposes of this Act the employee's salary during the said period shall be deemed to have been the salary authorized as payable from time to time during the said period; and
(c) in this subsection, "forces" means any of Her Majesty's naval, military or air forces, the Royal Canadian Mounted Police, the Corps of (Civilian) Service Canadian Fire Fighters in the United Kingdom, the armed forces of the United States of America, the Fighting French Forces and any other force designated by the Governor in Council.
(7) In computing the number of years of service for the purpose of this Section, the period during which any employee who
(a) is employed in the public service;
(b) becomes employed in the public service; or
(c) was formerly employed in the public service and is in receipt of a superannuation allowance or may be entitled to a superannuation allowance under this Act,
(d) actively served in Her Majesty's armed forces, including the armed forces of Canada, Britain or other Commonwealth countries, during either World War II, which commenced on the tenth day of September, 1939, and terminated on the thirtieth day of September, 1947; or
(e) actively served in Korea during the Korean Conflict, which commenced on the thirtieth day of June, 1950 and terminated on the first day of January, 1954,
shall, upon the employee making application to the Minister, be entitled to count such service as service in the public service of the Province, upon the employee paying into the General Revenue Fund the employee contribution rate in effect on the first day of April, 1986, or, where the employee was not an employee on the first day of April, 1986, on the date the employee makes an application, with interest at the rate or rates determined by the Governor in Council by regulation from time to time, from the date of the employee's last becoming a contributor to the Superannuation Fund to the date of election to contribute, and the cost of such contributions and interest thereon shall be based on the employee's annual salary on the date of the employee's last becoming a contributor and shall be payable in a lump sum or, in the case of an employee who is now employed or who becomes employed, in such instalments as the Minister approves.
(8) The superannuation allowance in respect of the service referred to in subsection (7) shall be paid out of the General Revenue Fund of the Province.
(9) Subsection (7) shall not apply to an employee who has received or who will receive credit under another Act or pension plan for service covered by subsection (7).
(10) In computing the number of years of service for the purposes of this Section, the period during which an employee held the office of sheriff, prothonotary and clerk of the Crown, clerk of the county court, registrar of deeds or registrar of probate or was a full-time deputy to a person holding any of those offices shall be counted as service in the public service of the Province
(11) Where a person who is receiving an allowance purchases war service pursuant to subsection (7), the additional service so purchased shall be taken into account when computing the allowance to be paid effective the first day of the month following the purchase. R.S., c. 377, s. 13; 1993, c. 39, s. 5; 2007, c. 51, s. 8; 2010, c. 2, s. 149.
14 (1) Notwithstanding any other provision of this Act,
(a) no employee or retired employee shall receive an annual superannuation allowance under this Act less than the sum obtained by multiplying one hundred and twenty dollars by the number of years of service not exceeding twenty years; and
(b) any allowance payable pursuant to Section 6 or Section 17 to any person other than an employee shall be calculated as if this Section had always been in force.
(2) In respect of an employee who is employed on or after the first day of January, 1988, and who is entitled to a superannuation allowance pursuant to this Act, the employee is entitled to a minimum deferred allowance of which the commuted value is not less than the employee's contributions plus interest thereon calculated at a rate and in the manner prescribed by the Governor in Council by regulation. R.S., c. 377, s. 14.
15 Where the commuted value of an allowance payable pursuant to this Act is less than two per cent of the year's maximum pensionable earnings, within the meaning of the Canada Pension Plan, in the last year of service of the employee in respect of whom the allowance is paid, the person entitled to the allowance may elect to receive a lump sum payment of the commuted value of the allowance in lieu of the allowance. R.S., c. 377, s. 15.
16 (1) and (2) repealed 2003 (2nd Session) c. 6, s. 1.
(3) An employee employed after the normal retirement date may contribute to the Superannuation Fund until the termination of that employee's employment or until the employee attains seventy-one years of age, whichever occurs first, and an employee who does is eligible to receive benefits in accordance with this Act in respect of that employment.
(4) Contributions made by or on behalf of an employee shall cease upon the seventy-first birthday of the employee and, upon the employee attaining seventy-one years of age, such employee shall be entitled to the superannuation allowance due the employee under the Act.
(5) Any employee who has reached the age of sixty years and who has at least five years of service may retire from the public service.
(6) repealed 2002, c. 5, s. 53.
(6A) Any person who, on or after the first day of January, 2002,
(b) is a former employee who has remained a member of the Public Service Superannuation Plan and who is not in receipt of a pension benefit under the Plan,
and has reached the age of fifty years and whose years of service and age total eighty is entitled to a superannuation allowance in accordance with this Act and the regulations.
(6B) The references in subsection (6A) to "fifty" and "eighty" shall, for an employee who first commences employment on or after the sixth day of April, 2010, be deemed to be fifty-five and eighty-five, respectively.
(7) A person who is an employee on or after the first day of January, 1988, and who has
(b) reached the age of fifty-five years; and
(c) not less than two years of service,
is entitled to an early retirement allowance the value of which shall be the actuarial equivalent of the value of the employee's deferred pension benefit.
(8) Notwithstanding any other provision of this Act, an employee shall retire on the last day of the month in which the employee elects to retire from the public service.
(9) Notwithstanding anything contained in this Act, a person who on the fifth day of June, 1980, or subsequent thereto is an employee within the meaning of this Act and who has not served at least five years in the public service and at the time that person reaches the age of sixty-five years or dies is an employee within the meaning of this Act is entitled to a superannuation allowance on retirement or, in the event of death, that person's spouse, child or dependant is entitled to a superannuation allowance in accordance with the provisions of this Act.
(10) Subsection (9) does not mean and shall not be construed to mean that an employee, spouse, child or dependant entitled to a superannuation allowance pursuant thereto is not entitled to receive, instead of such superannuation allowance, a payment of employee contributions in accordance with Section 7. R.S., c. 377, s. 16; 1993, c. 39, s. 6; 2002, c. 5, s. 53; 2003 (2nd Sess.), c. 6, s. 1; 2007, c. 51, s. 9; 2010, c. 3, s. 20.
17 (1) Where an employee who has been granted a superannuation allowance dies,
(a) leaving surviving the employee a person who had become the employee's spouse before the employee's retirement from public service, or before the first day of May, 1958, sixty-six and two thirds [two-thirds] per cent of such superannuation allowance shall be paid to the spouse for life;
(b) leaving surviving the employee children under the age of
(ii) twenty-five years in the case of a child who is attending on a full-time basis an educational institution recognized as such by regulation made by the Governor in Council and annually submits evidence of such attendance in a form satisfactory to the Minister,
(c) leaving surviving the employee no person who had become the employee's spouse before the employee's retirement or before the first day of May, 1958, or children under the age of eighteen years, or twenty-five years in the case of a child who is attending on a full-time basis an educational institution recognized as such by regulation made by the Governor in Council and who annually submits evidence of such attendance in a form satisfactory to the Minister, but leaving dependants, sixty-six and two thirds [two-thirds] per cent of such superannuation allowance shall be paid in respect of such dependants or the survivor for life.
(2) repealed 1993, c. 39, s. 7.
(3) Where a superannuation allowance has ceased to be paid pursuant to this Act because there are no persons entitled to receive the same, the amount of the allowance paid pursuant to this Act to the employee and a spouse, children and dependants of the employee shall be totalled and, if the total pension paid is less than the total contributions made by the employee plus interest thereon calculated at a rate and in the manner prescribed by regulation, then the difference between the pension paid and the contributions made and interest thereon shall be paid to the estate of the employee or the employee's designated beneficiary.
(4) Notwithstanding any other provision of this Act, where a person who has been granted a superannuation allowance dies, the superannuation allowance shall be paid to the last day of the month in which the person dies.
(4A) The superannuation allowance paid pursuant to this Section to the child of an employee shall be paid to the last day of the month in which the child attains eighteen or twenty-five years of age, whichever is applicable.
(5) Where a person becomes a spouse of an employee after the employee's retirement and survives the employee, the spouse, a child of the spouse or a child of the spouse and the employee is entitled to be granted a superannuation allowance pursuant to subsection (1) if the person became the spouse of the employee or parent of the child at least three years prior to the employee's death.
(5A) repealed 2007, c. 51, s. 10.
(6) Where a surviving spouse or child is entitled to a superannuation allowance by reason of subsection (5), no superannuation allowance is payable pursuant to clause (c) of subsection (1).
(7) Any reference in subsection (1) to "sixty-six and two thirds per cent" shall, for an employee who first commences employment on or after the sixth day of April, 2010, be deemed to be sixty per cent.
(8) The reference in subsection (1) to "thirty-three and one third per cent" shall, for an employee who first commences employment on or after the sixth day of April, 2010, be deemed to be forty per cent.
(9) Any reference in subsection (1) to "three qualifying children" shall, for an employee who first commences employment on or after the sixth day of April, 2010, be deemed to be four qualifying children. R.S., c. 377, s. 17; 1993, c. 39, s. 7; 1995-96, c. 24, s. 1; 1998, c. 13, s. 18; 2007, c. 51, s. 10; 2010, c. 3, s. 21.
17A (1) Notwithstanding Section 17, where an employee who has been granted a superannuation allowance pursuant to Section 17 dies on or after the first day of July, 1998, and within five years of retirement, the surviving spouse shall, for the remainder of the five-year term, be paid the superannuation allowance being paid to the deceased person at the date of death less any superannuation allowance paid pursuant to clause (b) of subsection (1) of Section 17.
(2) For greater certainty, clauses 17(1)(a) and (b) apply after the period referred to in subsection (1). 1998, c. 13, s. 19.
18 (1) repealed 2007, c. 51, s. 11.
(2) Where an employee has served ten or more years in the public service and
(a) before a superannuation allowance could or can be granted to the employee, has been retired therefrom because the employee's office or position is abolished or because the employee was or is dismissed; and
(b) the sums that have been deducted from the employee's salary under this Act have not been refunded to the employee or the employee's personal representatives,
the Governor in Council may order that there be paid to the employee
(c) upon retirement from employment because of ill health or physical incapacity;
(d) after the employee has attained the age of sixty years; or
(e) after attaining the age of fifty-five years with years of service and age totalling eighty-five,
and to the employee's spouse, children or dependants in the event of the employee's death, the superannuation allowance that would have been payable to the employee or them if the employee had died or retired from the public service because of ill health or physical incapacity, age or age and service on the date that the employee was retired or dismissed from the public service.
(a) any employee has served ten or more years in the public service;
(b) before a superannuation allowance could or can be granted the employee resigned; and
(c) the sums that have been deducted from the employee's salary under this Act have not been refunded to the employee or the employee's personal representatives,
the employee may request that there be paid to the employee
(d) upon being disabled because of ill health or physical incapacity;
(e) upon reaching the age of sixty years; or
(f) upon reaching the age of fifty-five years with years of service and age totalling eighty-five,
and to the employee's spouse, children or dependants in the event of the employee's death, the superannuation allowance that would be payable to the employee or them if the employee had died or retired from the public service because of ill health or physical incapacity, age or age and service on the date that the employee resigned.
(4) Where an employee has been granted a superannuation allowance under this Act and where the employee has paid into the Superannuation Fund for more than ten years but for only a portion of the years of the employee's service used to determine the amount of the employee's allowance, the superannuation allowance made to the employee shall be paid partly out of the Superannuation Fund and partly out of the General Revenue Fund of the Province, and the payments made from the Superannuation Fund shall not be a greater proportion of the whole than the number of years during which the employee has contributed to the Superannuation Fund bears to the number of years of service used to determine the amount of the employee's allowance.
(5) In respect of a person who is an employee on or after the first day of April, 1986, subsections (2), (3) and (4) shall be read, construed, interpreted and given effect as if the word "five" were substituted for the word "ten" wherever it appears therein.
(6) Notwithstanding subsection (5), in respect of a person who is an employee on or after the first day of January, 1988, subsections (2), (3) and (4) shall be read, construed, interpreted and given effect as if the words "twenty-four months" were substituted for the words "ten years" wherever they appear therein. R.S., c. 377, s. 18; 1993, c. 39, s. 8; 2007, c. 51, s. 11; 2010, c. 2, s. 150.
19 The superannuation allowance to any employee or to the employee's spouse, infant children or dependants shall be paid in monthly instalments on the authorization of the Minister. R.S., c. 377, s. 19.
19A (1) A superannuation allowance or other allowance under this Act or any predecessor to this Act being paid on the thirty-first day of December, 2010, inclusive of any cost of living adjustments made by that date, shall be increased by 1.25 per cent, or a lesser percentage in accordance with subsection (3) or (4), on the first day of January, 2011, and thereafter the superannuation allowance or other allowance together with accumulated cost of living adjustments made under this Section shall be further increased by 1.25 per cent effective the first day of January in each of 2012, 2013, 2014 and 2015.
(2) A superannuation allowance or other allowance under this Act that commences to be paid on or after the first day of January, 2011, and on or before the thirty-first day of December, 2014, shall be increased by 1.25 per cent, or a lesser percentage in accordance with subsection (3) or (4), on the first day of January of the immediately following calendar year, and thereafter the superannuation allowance or other allowance together with accumulated cost of living adjustments made under this Section shall be further increased by 1.25 per cent effective the first day of January in each succeeding year to and including the first day of January, 2015.
(3) For any superannuation allowance or other allowance under this Act that commences to be paid on or after the first day of January, 2010, and on or before the thirty-first day of December, 2014, where the date of commencement of payment is other than the first day of January, the 1.25 per cent cost of living increase referred to in subsections (1) and (2), and applicable to the next following first day of January, shall be reduced so as to be proportionate to the part of the calendar year for which the allowance is paid.
(4) Subsection (3) does not apply to an allowance that commences to be paid to the survivor of an employee in receipt of a superannuation allowance under this Act unless that employee died in the calendar year that the allowance commenced to be paid to the employee, in which case the cost of living increase referred to in subsections (1) and (2), and applicable to the next following first day of January, shall be reduced so as to be proportionate to the part of the calendar year for which an allowance is paid to the employee and the survivor. 2010, c. 3, s. 22.
19B (1) The cost of living increase, if any, for the period 2016-2020 shall be declared by the Trustee based on the advice of the plan's actuary and the funded ratio of the pension plan as at the thirty-first day of December, 2014, as set out in an actuarial valuation report made as at the thirty-first day of December, 2014, and to be completed no later than the thirtieth day of June, 2015.
(2) A superannuation allowance or other allowance under this Act or any predecessor to this Act being paid on the thirty-first day of December, 2015, inclusive of any cost of living adjustments made by that date, shall be further adjusted for the period 2016-2020 based on the Trustee's declared five-year cost of living increase for the period, if any, subject to the following:
(a) where the funded ratio of the pension plan as at the thirty-first day of December, 2014, is below one hundred per cent, there shall be no increase for cost of living during the period 2016-2020;
(b) where the funded ratio of the pension plan as at the thirty-first day of December, 2014, is at least one hundred per cent and at or below one hundred and ten per cent, the superannuation allowance or other allowance under this Act or any predecessor to this Act being paid on the thirty-first day of December, 2015, inclusive of any cost of living adjustments made by that date, shall be increased by a percentage, which may include zero per cent, determined by the Trustee based on the actuarial valuation report referred to in subsection (1) and targeted to reduce the funded ratio of the pension plan over the immediately following five-year period to, but not below, one hundred per cent, or by a prorated amount of such percentage in accordance with subsection (5) or (6), effective the first day of January, 2016, and thereafter the superannuation allowance or other allowance together with accumulated cost of living adjustments made under this Act shall be further increased by the same percentage effective the first day of January in each of 2017, 2018, 2019 and 2020;
(c) notwithstanding clause (b), the Trustee may, for the purpose of prudent management of the pension plan, retain in the plan a reasonable portion of the surplus funding identified in clause (b) to fund a strategic reserve for the benefit of the plan rather than applying the entirety of such surplus funding to cost of living increases;
(d) where the funded ratio of the pension plan as at the thirty-first day of December, 2014, is above one hundred and ten per cent, the superannuation allowance or other allowance under this Act or any predecessor to this Act being paid on the thirty-first day of December, 2015, inclusive of any cost of living adjustments made by that date, shall be increased by a percentage determined by the Trustee based on the actuarial valuation report referred to in subsection (1) and targeted to reduce the funded ratio of the pension plan over the immediately following five-year period to, but not below, one hundred per cent, or by a prorated amount of such percentage in accordance with subsection (5) or (6), effective the first day of January, 2016, and thereafter the superannuation allowance or other allowance together with accumulated cost of living adjustments made under this Act shall be further increased by the same percentage effective the first day of January in each of 2017, 2018, 2019 and 2020;
(e) notwithstanding clause (d), the Trustee may, for the purpose of prudent management of the pension plan, rather than applying the entirety of the surplus funding identified in clause (d) to cost of living increases, allocate a portion of that surplus funding to
(ii) fund other plan improvements, considering the equities among plan participants,
(iii) fund contribution rate decreases referred to in subsection (1B) of Section 9, or
(3) The amount of annual cost of living increase, if any, referred to in subsection (2) and applicable to the period 2016-2020 shall be declared by the Trustee no later than the thirtieth day of September, 2015.
(4) A superannuation allowance or other allowance under this Act that commences to be paid on or after the first day of January, 2016, shall
(a) receive no cost of living increase for the calendar years 2017, 2018, 2019 and 2020 if the funded ratio of the pension plan as at the thirty-first day of December, 2014, is less than one hundred per cent; or
(b) where the funded ratio of the pension plan as at the thirty-first day of December, 2014, is at least one hundred per cent, be increased by the percentage, if any, determined by the Trustee pursuant to clauses (2)(b) and (c), or clauses (2)(d) and (e), for the period 2016-2020, or a prorated amount of such percentage in accordance with subsection (5) or (6), effective the first day of January of the calendar year immediately following the calendar year in which the allowance commenced to be paid, and thereafter the superannuation allowance or other allowance together with accumulated cost of living adjustments made under this Section shall be further increased by the same percentage effective the first day of January in each succeeding year to and including the first day of January, 2020.
(5) For any superannuation allowance or other allowance under the Act that commences to be paid on or after the first day of January, 2015, and on or before the thirty-first day of December, 2019, where the date of commencement of payment is other than the first day of January, the percentage cost of living increase determined by the Trustee pursuant to clauses (b) and (c) of subsection (2) or clauses (d) and (e) of subsection (2), for the period 2016-2020, and applicable to the next following first day of January, shall be reduced so as to be proportionate to the part of the calendar year for which the allowance is paid.
(6) Subsection (5) does not apply to an allowance that commences to be paid to the survivor of an employee in receipt of a superannuation allowance under this Act unless that employee died in the calendar year that the allowance commenced to be paid to the employee, in which case the cost of living increase referred to in clauses (b) and (c) of subsection (2) or clauses (d) and (e) of subsection (2), for the period 2016-2020, and applicable to the next following first day of January, shall be reduced so as to be proportionate to the part of the calendar year for which an allowance is paid to the employee and the survivor. 2010, c. 3, s. 22.
19C The principles, time lines and processes set out in Section 19B shall apply, with all necessary date changes, to cost of living increases, if any, for each five-year period subsequent to 2020. 2010, c. 3, s. 22.
19D From and after the first day of January, 2011, no allowance under this Act shall commence or continue to be credited with any cost of living adjustment during the period prior to which the allowance commences to be paid. 2010, c. 3, s. 22.
19E (1) Notwithstanding Sections 19B and 19C, for the five-year period 2016-2020 and thereafter, where, with the advice of the plan's actuary and other relevant advisors, the Trustee at any time has reason to believe that the funded ratio of the pension plan has, because of the then-current economic situation or other extraordinary circumstances, declined so as to be fifteen percentage points or more below the funded ratio set out in the immediately preceding five-year actuarial valuation report, the Trustee shall declare the annual cost of living increase effective the next following first day of January to be zero.
(2) Where the Trustee declares an annual cost of living increase to be zero pursuant to subsection (1), the Trustee shall monitor the economic situation or other extraordinary circumstances that prompted the declaration and may, with the advice of the plan's actuary and other relevant advisors, declare further scheduled cost of living increases within that five-year period to also be zero.
(3) Any annual cost of living increase payable but for subsections (1) and (2) shall not accumulate or otherwise be payable at a future time. 2010, c. 3, s. 22.
19F Any superannuation allowance or other allowance under this Act or any predecessor to this Act being paid on the thirty-first day of December, 2010, or that commences to be paid after the thirty-first day of December, 2010, shall be adjusted for cost of living in accordance only with Sections 19A, 19B, 19C, 19D and 19E and, notwithstanding any prior enactment or regulation, or any contract, agreement, order or representation relating to, fixing or in any manner referencing a cost of living adjustment applicable to any superannuation allowance or other allowance under this Act or any predecessor to this Act, the amount of any such cost of living adjustment shall be determined solely in accordance with Sections 19A, 19B, 19C, 19D and 19E, and no person shall have or maintain any cause of action or claim against the Province, the Minister, the Trustee or any other person arising from or in relation to any such prior enactment, regulation, contract, agreement, order or representation. 2010, c. 3, s. 22.
20 (1) The Governor in Council, in addition to any other power elsewhere in this Act conferred, may by order in council
(a) provide for proofs to be furnished before any superannuation allowance can be granted under this Act;
(b) determine whether, and to what extent and under what conditions,
(ii) transfers or payments may be made from the Superannuation Fund or the General Revenue Fund of the Province to a superannuation fund established in connection with employment other than in the public service of the Province, in respect of the service of any person who has retired from the public service of the Province by reason of acceptance of such other employment,
(iii) a member of a class of persons or a person employed in the public service shall be deemed to be and to have been an employee for the purposes of this Act,
(iv) a superannuation allowance may be paid to such person as the Governor in Council may direct as trustee for the benefit of a person entitled to a superannuation allowance who has not attained the age of nineteen years or who is not capable of managing the person's own affairs by reason of infirmity, illness or other cause;
(ii) designating any person or member of a class of persons as a special class, and establishing a maximum salary from which deductions may be made by the Minister and paid into the Superannuation Fund in respect of that special class,
(iii) prescribing which years of contributions may be used in determining the superannuation allowance payable under this Act,
(iv) recognizing institutions as educational institutions for the purpose of this Act,
(v) fixing payment periods and determining the terms and conditions for the purchase of prior service,
(vi) prescribing a class or classes of part-time employees to be employees for the purpose of this Act and prescribing for such employees the calculation of contributions to the Superannuation Fund, of service for determining entitlement to a superannuation allowance and of service and salary for determining the amount of the superannuation allowance,
(via) defining any word or expression used but not defined in this Act,
(vii) for any other purpose necessary for the better carrying out of this Act.
21 (1) In this Section, "public authority" means the Government of Canada or any province of Canada, a city, an incorporated town, a municipality to which the Municipal Act applies, a public authority or an authority that operates a university, hospital or public institution and includes an association of authorities, the representative of one or more authorities or a corporation or body deemed to be a public authority for the purposes of this Act.
(2) The Governor in Council may authorize the Minister to make, enter into and carry out an agreement with a public authority respecting the transfer of employees and persons who are employed by the public authority.
(3) An agreement made pursuant to subsection (2) may provide the terms and conditions under which payment will be made from the Superannuation Fund or General Revenue Fund of the Province in respect of any employee who becomes employed by the public authority and credit will be given under this Act to any person who is employed by the public authority and becomes an employee.
(4) Where a pension or superannuation plan of a public authority, applicable in respect of a person employed by a public authority, provides benefits substantially similar to the benefits provided by this Act and permits the giving of credit to an employee who becomes employed by the public authority, the Governor in Council may by order in council provide for payments from the Superannuation Fund or General Revenue Fund of the Province and for the granting of credit under this Act in respect of employees and persons employed by the public authority. R.S., c. 377, s. 21; 2010, c. 2, s. 152.
22 Superannuation shall be compulsory for every employee to whom the superannuation allowance hereinbefore mentioned is offered, and such offer shall in no manner be considered as a censure on such employee. R.S., c. 377, s. 22.
23 Where a question arises as to the application of this Act to any person or class of persons in the public service or as to the value to be given to bonuses and other benefits included in an employee's salary, the same shall be determined by the Governor in Council. R.S., c. 377, s. 23.
24 (1) Subject to subsection (2), this Act does not apply to an employee who is in receipt of or entitled to or will at any future date be entitled to a superannuation allowance under any other Act or from any other sources to which the Province contributes.
(2) Where a person to whom a superannuation allowance is being paid is "employed" as that term is defined in the Teachers' Pension Act, the superannuation allowance paid under this Act to that person or in respect of that person's service shall not be discontinued by reason only of that employment or of the circumstance that the said Act applies to that person, but time during which that person is so employed shall not be taken into account in computing an allowance under this Act or a pension under the Teachers' Pension Act. R.S., c. 377, s. 24.
25 For all purposes of this Act the following persons and classes of persons are deemed to be and to have been employees in the public service of the Province:
(a) the Fire Marshal and the deputies, inspectors, officers and clerks employed, otherwise than temporarily, in the office of the Fire Marshal;
(b) all former employees of the Nova Scotia Power Corporation who are receiving benefits pursuant to this Act or who are entitled to deferred benefits pursuant to this Act;
(c) repealed 1992, c. 11, s. 42.
(d) every full-time employee of the Board of Trustees of Public Archives of Nova Scotia;
(e) the members of the Nova Scotia Liquor Corporation and all persons employed, otherwise than temporarily, by the Corporation. R.S., c. 377, s. 25; 1992, c. 8, s. 34; 1992, c. 11, s. 42; 2007, c. 51, s. 12.
26 Every inspector of schools and every full-time teacher or professor in the Provincial Normal College or the College of Agriculture and every full-time employee of the Department of Education holding a university degree who was on the eleventh day of May, 1935, in the public service of the Province is deemed to be an employee under this Act. R.S., c. 377, s. 26.
(a) "court" means the Trial Division of the Supreme Court;
(b) "allowance earned during the marriage" means the prescribed proportion of the allowance earned during
(ii) cohabitation for three years or more as spouses by an employee and another person, or
(iii) cohabitation as spouses by an employee and another person for any continuous period that immediately precedes the marriage of the employee and that person,
(2) Where an employee is entitled to an allowance and
(a) a petition for divorce is filed;
(b) an application is filed for a declaration of nullity; or
(c) the employee and that employee's spouse have been living separate and apart and there is no reasonable prospect of the resumption of cohabitation,
that employee's spouse may apply to the court for a division of the allowance earned during the marriage.
(3) The Court may, having regard to all the circumstances, order that the spouse of the employee shall receive such proportion, not exceeding one half, of the allowance earned during the marriage as the court may order.
(4) Where, pursuant to this Section, a court orders the division of an allowance earned during the marriage,
(a) the spouse is entitled to payment of an allowance based on the division commencing on
(ii) the normal retirement date of the employee, or
(iii) the date on which the employee becomes entitled to an immediate allowance under clause (b) of subsection (6A) of Section 16 or Section 18,
(b) the spouse is entitled, upon the employee being so entitled pursuant to subsection (1) of Section 8, to require the Minister to pay the commuted value of that spouse's allowance pursuant to that subsection;
(c) the estate of the spouse of the employee is entitled to a refund of the contributions plus interest made in respect of that spouse's proportion of that allowance earned during the marriage if the spouse dies before receiving the allowance;
(d) a subsequent spouse of the spouse of the employee is not entitled to any allowance or other benefit under this Act or the regulations;
(e) the allowance of the spouse is not affected by the death of the employee;
(f) the allowance of the employee is not affected by the death of the spouse;
(g) the Minister shall provide information to the spouse as prescribed by the regulations.
(5) Except as otherwise provided by this Act or the regulations, a court order respecting the division of an allowance earned during the marriage does not entitle the spouse of the employee to other benefits under this Act or the regulations.
(6) Nothing in this Section precludes a division of assets pursuant to Section 13 of the Matrimonial Property Act in settlement of the value to either spouse of any pension, allowance or other benefit under this Act or the regulations that, by reason of the termination of the marriage relationship, that spouse will lose the chance of acquiring, and, where there is an unequal division upon such grounds, subsections (1) to (5) do not apply. R.S., c. 377, s. 27; 1998, c. 13, s. 20; 2007, c. 51, s. 13.
28 Subject to Section 27, the interest of any employee in the Superannuation Fund under this Act and in any superannuation allowance granted under this Act is not subject to garnishment, attachment, seizure or any legal process except in respect of failure to account for public moneys and is unassignable. R.S., c. 377, s. 28.
29 Where by an enactment a payment is directed to be made into the Superannuation Fund by the Government or by the Minister or where by an enactment a superannuation allowance or other sum is directed to be paid out of the General Revenue Fund of the Province in respect of an employee of a board, commission, foundation, agency, association or other body of persons, whether incorporated or unincorporated, that body shall reimburse the Province for such payment, superannuation allowance or other sum. R.S., c. 377, s. 29; 2010, c. 2, s. 153.
30 The Minister shall provide in writing to each employee to whom this Act applies
(a) an explanation of the provisions of this Act that apply to that employee;
(b) an explanation of the employee's rights and obligations pursuant to this Act; and
(c) an annual statement respecting the employee's contributions, the benefits available to the employee and any amendments to this Act or the regulations since the last statement which could affect the employee's rights or obligations. R.S., c. 377, s. 30.
(a) "Canada Pension Plan" means the pension plan provided in the Canada Pension Plan or such like plan as may be declared by the Governor in Council to be the Canada Pension Plan for the purposes of this Part;
(b) "employee" means a person employed by Her Majesty in right of the Province or by an agent of Her Majesty in right of the Province. R.S., c. 377, s. 31.
32 The Governor in Council may enter into or authorize an agreement to the effect that employment by Her Majesty in right of the Province or by an agent of Her Majesty in right of the Province is pensionable employment for the purposes of the Canada Pension Plan on and after such day as may be prescribed by the agreement, which day is hereinafter referred to as the "effective date of the agreement". R.S., c. 377, s. 32.
33 The Governor in Council may integrate the operation and effect of this Act with the Canada Pension Plan and may do all acts and things and may make such regulations as the Governor in Council deems necessary for or incidental to that purpose and, without restricting the generality of the foregoing, the Governor in Council may make regulations
(a) appropriating from the sums contributed by an employee under this Act the whole or any part of such sums as may be required to be paid by an employee under the Canada Pension Plan;
(b) appropriating from the sums required by this Act to be paid by the Minister of Finance into the Superannuation Fund the whole or any part of such sums as may be required to be paid by an employer under the Canada Pension Plan;
(c) requiring contributions from an employee where the same are required under the Canada Pension Plan and are not required under Part I of this Act;
(d) requiring and authorizing payments by the Minister of Finance where the same are required to be made under the Canada Pension Plan and are not appropriated from the amounts required by this Act to be paid by the Minister of Finance into the Superannuation Fund;
(e) varying the sums by this Act required to be paid into the Superannuation Fund by an employee and by the Minister of Finance;
(f) varying the amount of payments or allowances provided by this Act to be paid to an employee or the employee's spouse or children or dependants on the retirement or death of an employee or on the employee ceasing to be an employee;
(g) varying the amount to be refunded to an employee or the employee's personal representatives pursuant to this Act by an amount not greater than the amount allocated or paid in respect of the employee under the Canada Pension Plan,
provided that the superannuation allowance payable to an employee, the employee's widow or dependants, together with payments under the Canada Pension Plan related to the employee's earnings as an employee of Her Majesty in right of the Province or of an agent of Her Majesty in right of the Province, is not less than the superannuation allowance payable under Part I of this Act. R.S., c. 377, s. 33.
34 On, from and after the effective date of the agreement, the Minister of Finance is authorized to deduct from the salary or wages of an employee of Her Majesty in right of the Province or of an agent of Her Majesty in right of the Province such sums as may be required to be paid by an employee under the Canada Pension Plan and at such times and in such manner as may be required by the Canada Pension Plan and the Minister of Finance is authorized to make payment in respect of employees of Her Majesty in right of the Province or of an agent of Her Majesty in right of the Province at such times and in such manner as may be required by the Canada Pension Plan of such sums as may be required to be paid by an employer under the Canada Pension Plan. R.S., c. 377, s. 34.
35 (l) Subject to the Civil Service Collective Bargaining Act, the Governor in Council, upon the recommendation of the Minister of Finance and the Minister charged with the administration of the Civil Service Act, may make regulations to implement a long-term-disability income-continuance plan and, without limiting the generality of the foregoing, may make regulations to
(a) determine the contributions, if any, to be made by the employer or the employee;
(b) determine whether, and to what extent and under what conditions, a person in receipt of a long-term-disability income shall be deemed to be an employee for the purposes of this Act including establish the maximum salary from which deductions may be paid into the Superannuation Fund;
(c) determine the conditions under which benefits are payable under the plan;
(d) determine the amount and the method of the calculation of the benefits payable under the plan;
(e) integrate benefits under the plan with disability benefits under the Canada Pension Plan or benefits under this Act or both;
(f) provide for the indexing of benefits under the plan.
(2) The period during which a benefit is received under a long-term-disability income-continuance plan is deemed to be service in the public service of the Province for the purposes of this Act and the Governor in Council may make regulations respecting integration of the plan with this Act and, without restricting the generality of the foregoing, may make regulations to determine the salary or average salary to be imputed to an employee while in receipt of benefits under the plan.
(3) The long-term-disability income payable pursuant to this Section may replace or be integrated with a superannuation allowance paid under other provisions of the Act to a person because of ill health or physical incapacity but in no case shall a person's entitlement be less than that superannuation allowance. R.S., c. 377, s. 35.
36 (1) Where it appears to the minister of a department or the principal officer thereof that the Governor in Council should exercise an authority vested in the Governor in Council by this Act, that minister or principal officer shall make a report of that fact, containing such information as may be relevant, to the Minister of Finance.
(2) Upon the receipt of a report pursuant to subsection (1), the Minister of Finance may make a report to the Governor in Council pursuant to the provisions of this Act recommending the implementation of the request made by the Minister of the department or the principal officer thereof. R.S., c. 377, s. 36.
37 (1) The Governor in Council may make regulations respecting a voluntary pension plan for part-time employees.
(2) The exercise by the Governor in Council of the authority contained in subsection (1) shall be regulations within the meaning of the Regulations Act. R.S., c. 377, s. 37.
(a) "employee" means a member of the pension plan;
(b) "pension plan" means the public service superannuation plan established by this Act;
(c) "school board" means a school board as defined in the Education Act. 2004, c. 3, s. 44; 2007, c. 51, s. 14.
39 Subject to Section 41, where an employee retires or has retired pursuant to the terms of the pension plan and the pension calculated under the terms of the pension plan without reference to the maximum pension rules under the Income Tax Act (Canada) is greater than the maximum retirement benefit prescribed by the Income Tax Act (Canada), the employee is entitled to a supplementary pension equal to the difference between the two, on the same terms and conditions as the pension payable pursuant to the rules of the pension plan and the Income Tax Act (Canada). 2004, c. 3, s. 44.
40 The supplementary pension payable pursuant to Section 39 shall be paid
(a) where the employee is employed by the Province or a school board, from the General Revenue Fund of the Province; or
(b) where the employee is employed by an employer other than the Province or a school board, by the employer. 2004, c. 3, s. 44; 2010, c. 2, s. 154.
41 Notwithstanding anything contained in this Act, the pension contributions made by the Province or any other employer in respect of an employee shall be made only on those salaries up to a level equal to the salaries upon which the maximum pension payable pursuant to the Income Tax Act (Canada) is calculated. 2004, c. 3, s. 44; 2007, c. 51, s. 15.
42 Notwithstanding Section 39 and clause (b) of Section 40, an employer, other than the Province or a school board, may advise the Minister, in writing, at any time that Section 39 does not apply to its employees, in which case the limitation on pension plan contributions referred to in Section 41 applies to the employer and its employees. 2004, c. 3, s. 44.
43 (1) The Governor in Council may make regulations
(a) respecting the payment of supplementary pensions pursuant to this Part;
(b) defining any word or expression used but not defined in this Part;
(c) deemed necessary or advisable to carry out effectively the intent and purpose of this Part.
(2) The exercise by the Governor in Council of the authority contained in subsection (1) is regulations within the meaning of the Regulations Act.
(3) A regulation made pursuant to this Section may, if it so provides, be made retroactive in its operation to a date not earlier than January 1, 2000. 2004, c. 3, s. 44.
