Teachers’ Pension Plan Regulations - Teachers’ Pension Act (Nova Scotia)

1 (1) These regulations may be cited as the Teachers’ Pension Plan Regulations.

(2) The purpose of the Teachers’ Pension Plan is to provide eligible members with a service pension on retirement or a disability pension, and to provide a survivor pension to eligible survivors on the death of a member or pensioner who was a former member, in accordance with the regulations of the Plan.

(3) The Plan was established effective August 1, 1949, and has been amended from time to time.

(4) Regulations that specify compliance with the Income Tax Act (Canada) are effective January 1, 1992.

(5) Benefits payable to members who retired, terminated employment, or died, prior to the passage of these regulations shall be based on the Plan in place at the time of the event unless the regulations provide otherwise.

2 (1) Words conveying the masculine include the feminine and words conveying the singular include the plural, and vice-versa, as the context requires.

“absent from duty” means, with respect to a teacher, that the teacher is not performing any duties for, nor being paid by, a participating employer, for a period commencing immediately after either

(i) a continuous period of at least 150 days in a school year and the previous school year combined during which the teacher was performing duties for, and being paid by, a participating employer, or

“actuarial equivalent” means an actuarially equal value computed at the rate of interest and using actuarial tables recommended by the actuary for purposes of the Plan, but the calculation of an actuarial equivalent value shall not differentiate on the basis of gender;

“actuarial assumptions and methods” means the assumptions and methods adopted by the Minister and the Union for the purpose of computing an actuarial value;

“actuarial deficit” means the amount by which the actuarial liabilities exceed the assets of the Fund as stated on a going-concern basis in the Actuarial Valuation Report, excluding any future payments to the Fund under subsection 27C(1);

“actuarial liabilities” mean the liabilities of the Plan calculated by the actuary in accordance with the actuarial assumptions and methods;

“actuarial surplus” means the amount by which the assets of the Fund exceed the actuarial liabilities as stated on a going-concern basis in the Actuarial Valuation Report, excluding any future payments from the Fund under subsection 27C(2);

“Actuarial Valuation Report” means the annual report by the actuary on the actuarial valuation of the Plan for funding purposes;

“actuarial value” means a value computed in accordance with the actuarial assumptions and methods;

“Administrator” means the provider of administrative and investment services for the Plan appointed in accordance with subsection 11(2) of the Act;

“Canada Pension Plan” means the pension plan that is established under the Canada Pension Plan Act (Canada) or the Quebec Pension Plan of the Province of Quebec;

“child,” unless the context otherwise requires, means a person who is the natural or adopted child of a member, or the natural or adopted child of a pensioner who is a former member, or who is a person to whom a deceased member, or a deceased pensioner who was a former member, stood in loco parentis at the time of the death of the member or the pensioner who was a former member;

“commuted value” means the amount of a lump sum actuarial equivalent of a deferred pension as determined in Section 28;

“deferred pension” means a service pension, payment of which is deferred until the first date that the member becomes eligible for commencement of a service pension pursuant to Part IV;

“dependant” means the father, mother, grandfather, grandmother, brother or sister, or child or grandchild of any age, of a member who, at the date of the death of the member, or the pensioner who was a former member, is dependent on the member or the pensioner for support due to a mental or physical disability;

“disability pension” means a monthly pension payable or paid under the Plan pursuant to Part VI;

“employed” means engaged by a participating employer in a teaching, supervisory, or other professional capacity relating to education;

“fiscal year” means the 12-month period beginning on January 1 and ending on December 31 of the same year;

“former member” means a person who has terminated employment with a participating employer and who has ceased participation and membership in the Plan;

“Fund” means the Nova Scotia Teachers’ Pension Fund established by the Teachers’ Pension Act;

“Governor in Council” means the Lieutenant Governor acting by and with the advice of the Executive Council of the Province;

“Income Tax Act (Canada)” means the Income Tax Act, R.S.C., 1995, c. 1 (5th supp.) and regulations;

“indexing” means an adjustment to the amount of a pension being paid under the Plan in relation to increases in the cost of living;

“layoff” means that period during which a teacher, who has a permanent contract or a probationary contract as defined by the Education Act, and who is a member of the Plan, has been discharged for reasons other than just cause and shall include the period up to the date the member is re-employed by a participating employer;

“leave of absence” means a period during which the member is absent from duty that is approved by the participating employer and includes periods of maternity leave;

“long-term disability plan” means a long-term disability plan to which a participating employer contributes;

“medical consultant” means a medical doctor licensed to practice in Canada who is retained by the Plan administrator to provide medical advice on disability pensions;

“member” means a person who is required to participate in the Plan pursuant to Section 3 and includes a person who has pensionable service in the Plan for which the person has neither received a refund of contributions nor is receiving a service pension under the Plan;

“normal retirement date” means the last day of the month in which the member attains age 65 or, if the member so elects, the end of the school year in which the member attains age 65;

“pensionable earnings” means all money paid by a participating employer to a member as remuneration but shall not include any additional payments received by the member for:

(ii) teaching or supervision of teaching in summer schools conducted by participating employers,

(vii) fees, bonuses, or payments for overtime, unused sick leave, or long service awards, or extra allowances or gratuities;

“pensionable service” means the period or periods in respect of a member for which contributions have been made to the Fund, and shall include any periods established by the Plan as pensionable service, subject to the regulations of the Income Tax Act (Canada);

“period of reduced service” means a continuous period in respect of a member for which the member is in receipt of pensionable earnings in each school year in the period in an amount less than the pensionable earnings which the member received in the school year immediately prior to the period and during which the member was employed for a lesser number of days in each school year in the period than in the school year immediately prior to the period;

“permanent contract” has the same meaning as set out in clause 3(r) of the Education Act;

“Plan administrator” means the Minister or a person appointed Plan administrator in accordance with subsection 11(2) of the Act;

“Province” means Her Majesty the Queen in right of the Province of Nova Scotia;

“school year” means the period beginning on August 1 in a year and ending on July 31 of the following year;

“service pension” means a monthly pension paid or payable under the Plan pursuant to Part V;

(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,

(iiia) are domestic partners within the meaning of Section 52 of the Vital Statistics Act, or

(iv) are neither married to each other nor to another person 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;

“substitute teacher” is a teacher or other qualified person engaged on a day-to-day basis to take the place of a person regularly employed as a teacher by an education entity;

“survivor pension” means a monthly pension payable or paid from the Plan to an eligible spouse, child, or dependant on the death of a member or on the death of a pensioner who was a former member;

“teacher” has the same meaning as set out in subclause 3(zf)(i) of the Education Act;

“Trustee” means, effective April 1, 2006, the Teachers’ Pension Plan Trustee Inc., a corporation appointed by the Minister under subsection 6(3) of the Act;

“Teachers’ Pension Board” means the Teachers’ Pension Board established under an agreement concerning the Pension Plan and the Fund dated June 22, 2005, between the Province and the Union, and continued under an agreement concerning the Pension Plan and the Fund dated July 2, 2014, between the Province and the Union;

(ii) 2 years of pensionable service, any part of which was for employment on and after January 1, 1988;

“Y.M.P.E.” means the Year’s Maximum Pensionable Earnings as defined by the Canada Pension Plan Act.

3 (1) A person who is a teacher as defined in subclause 3(zf)(i) of the Education Act

(a) who is employed as defined in subclause 3(zf)(ii) of the Education Act; or

(2) Despite subsection (1), a person receiving a service pension under the Plan who becomes re-employed by a participating employer and teaches less than 70 days in a school year shall not be a member of the Plan.

(2A) Despite subsection (2), a person receiving a service pension under the Plan who becomes re-employed by a participating employer and teaches less than 120 days as a substitute teacher in one school year between August 1, 2024, and July 31, 2025, shall not be a member of the Plan.

(2B) When determining if a person referred to in subsection (2A) teaches less than 120 days as a substitute teacher in one school year between August 1, 2024, and July 31, 2025, re-employment pursuant to subsection (2) must be combined with re-employment as a substitute teacher pursuant to subsection (2A).

(3) Despite clause (1)(b), a person who is employed in a teaching capacity by the Atlantic Provinces Special Education Authority who holds a teacher’s license issued by the Province of New Brunswick and who requests an exemption from the Plan by notice in writing to the Plan administrator, shall be exempted from participation in the Plan.

(a) who becomes an employee of the Nova Scotia Community College in either the Faculty bargaining unit or the Professional Support bargaining unit after July 31, 1998; or

(b) who elected to remain in or to join the Teachers’ Pension Plan pursuant to clauses 95(1)(b) and (c) of the Community Colleges Act,

4 (1) A member shall be credited with the appropriate amount of pensionable service for each day or part day for which the member was employed and paid by a participating employer and for which the contributions required by the Plan were made.

(2) Despite subsection (1), no member shall accrue pensionable service of a period greater than 35 years.

(2A) Notwithstanding subsection (1), a member who commences a period of reduced service in any school year commencing on or after August 1, 2000, shall be credited with an amount of pensionable service for each year in the period of reduced service, equal to the amount of pensionable service with which the teacher was credited in the school year immediately prior to the period of reduced service, provided that

(a) during the period of reduced service, the member makes the contributions which would otherwise be required to be made if the member were employed on the same basis as they were employed in the school year immediately prior to the period of reduced service;

(b) for school years commencing on or after August 1, 2008, the member teaches at least 40% of the school year; and

(c) the period or periods of reduced service do not apply to more than two school years during the member’s lifetime, unless all of the service is prior to August 1, 2008.

(3) Subject to the Income Tax Act (Canada), a member may be credited with pensionable service on purchase of pensionable service pursuant to Sections 31, 32, and 33 or on transfer of pensionable service from another pension plan under the terms of a reciprocal transfer agreement pursuant to Section 34.

(4) (a) In computing the number of years for which a member was employed, a school year in which the member was employed for, or for which the member purchases, 195 days shall count as one school year.

(b) Despite clause (a), a member who was employed for a number of days or part days totalling 175 or more in a school year shall receive credit for one school year.

(5) Despite the provisions of this Section, no person shall receive credit for pensionable service under the Plan if the person is credited with pensionable service for the same period under any other registered pension plan.

(a) 8.3% of the portion of the member’s annual pensionable earnings that are equal to or less than the Y.M.P.E.; and

(b) 9.9% of the portion of the member’s annual pensionable earnings that are in excess of the Y.M.P.E.

(2) Despite subsection 5(1), effective August 1, 2014, every employed member shall contribute to the Fund the sum of

(a) 9.3% of the portion of the member’s annual pensionable earnings that are equal to or less than the Y.M.P.E.; and

(b) 10.9% of the portion of the member’s annual pensionable earnings that are in excess of the Y.M.P.E.

(2A) Despite subsections 5(1) and 5(2), effective August 1, 2015, every employed member shall contribute to the Fund the sum of

(a) 10.3% of the portion of the member’s annual pensionable earnings that are equal to or less than the Y.M.P.E.; and

(b) 11.9% of the portion of the member’s annual pensionable earnings that are in excess of the Y.M.P.E.

(2B) Despite subsections 5(1), 5(2) and 5(2A), effective August 1, 2016, every employed member shall contribute to the Fund the sum of

(a) 11.3% of the portion of the member’s annual pensionable earnings that are equal to or less than the Y.M.P.E.; and

(b) 12.9% of the portion of the member’s annual pensionable earnings that are in excess of the Y.M.P.E.

(2C) A member who commences receiving benefits under a long-term disability plan on or after August 1, 2014 shall contribute to the Fund and accumulate pensionable service on the same basis as an employed member who is in receipt of pensionable earnings from a participating employer.

(2D) A member who is contributing to the Fund under subsection (2C) shall make contributions based on the pensionable earnings they would receive for the position they held immediately prior to being absent from duty on unpaid sick leave or commencing to receive benefits under a long-term disability plan.

(3) (a) The Minister shall match the contributions made by members employed by education entities, the Union or the Canadian Teachers’ Federation, including members who are contributing to the Fund under subsection (2C).

(b) Participating employers other than those in clause (a) shall match the contributions made by the members they employ, including members who are contributing to the Fund under subsection (2C).

(c) Matching contributions made to the Fund by the Minister pursuant to clause (a) and by participating employers pursuant to clause (b) shall be eligible contributions under the Income Tax Act (Canada).

6 (1) (a) Despite subsections 3(1), 5(1), and 5(2), a member shall not contribute to the Fund after

(ii) the end of the calendar year in which the member attains the age at which a service pension must begin to be paid as specified in regulations prescribed under the Income Tax Act (Canada).

(b) Contributions made to the Fund by members shall not exceed the limits specified in regulations prescribed under the Income Tax Act (Canada).

(c) For greater certainty, a member who is enrolled in a deferred salary program or who is on a sabbatical leave shall make contributions based on the salary that would have been paid had the member been employed for the full school year corresponding to the leave period and on making such contributions the member shall be credited with pensionable service for the corresponding leave period.

(2) The Minister shall remit the matching contributions referred to in clause 5(3)(a) to the Fund within 5 business days of receiving the request from the Plan administrator.

(a) deduct the contributions required by subsection 5(1) for each employed member from each payment of pensionable earnings paid by the participating employer to the member; and

(b) within 5 business days from the date of deduction, deposit the contributions referred to in clause (a) and the matching contributions required by clause 5(3)(b) to the account of the Fund or deliver the contributions to the Plan administrator who shall deposit the contributions to the Fund.

(4) When a participating employer fails to remit the contributions referred to in subsection (3),

(a) the Minister may deduct an amount equivalent to the total amount of those contributions from any amounts payable by the Province to the participating employer and the Minister shall deposit the amount to the Fund;

(c) no credit for pensionable service shall be given under the Plan until unremitted member contributions and participating employer contributions are paid to the Fund.

(5) A member for whom contributions have not been remitted by the participating employer may make the contributions directly to the Fund in accordance with the procedures established by the Plan administrator for that purpose.

(b) a service pension resulting from a court order splitting the service pension of the member’s spouse on marriage breakdown,

7 A member whose interest in the Plan is vested is entitled to a service pension calculated in accordance with Section 12, payable in equal monthly installments effective on the first day of the month following the member’s normal retirement date.

8 (1) A member employed after the normal retirement date shall contribute to the Fund until

(ii) the end of the calendar year in which the member attains the age at which a service pension must begin to be paid as specified in regulations prescribed under the Income Tax Act (Canada).

(2) Payment of a service pension to a member employed after the normal retirement date shall commence not later than the end of the calendar year in which the employment terminates or the member attains the age at which a service pension must begin to be paid as specified in regulations prescribed under the Income Tax Act (Canada).

9 (1) A member may elect to retire with an unreduced service pension before the normal retirement date where the member

(2) A member may elect to retire with a reduced service pension where the member

(a) is age 55 and has at least 20 years of pensionable service, and in such case the service pension shall be reduced by

by which the commencement date of the reduced service pension precedes the earliest date when an unreduced service pension would be otherwise payable;

(b) is age 55, and has 10 years, but not 20 or more years, of pensionable service, and in such case, the reduced service pension shall be calculated as the actuarial equivalent of the unreduced service pension otherwise payable at age 60, with the reduction being no less than 0.25% per month for each month that the early retirement date precedes the date when age 60 would be attained;

(c) was employed on or after January 1, 1988, is age 55 and has 2 years, but not 10 or more years, of pensionable service, and in such case the reduced service pension shall be calculated as the actuarial equivalent of the unreduced service pension otherwise payable at the normal retirement date, with the reduction being no less than 0.25% per month for each month that the early retirement date precedes the normal retirement date;

(d) is at least age 50 and has at least 30 years of pensionable service and in such case the service pension otherwise calculated in accordance with subsections (1) and (2) of Section 12, shall be reduced by 5% for each year, with part years being prorated accordingly, calculated to three decimal places, by which

10 (1) No member shall receive more than one service pension for the same pensionable service accrued by the member under the Plan.

(2) No member shall be eligible to receive a service pension while in receipt of a disability pension under the Plan or while receiving benefits under a long-term disability plan.

11 (1) A pensioner who receives a service pension and who subsequently becomes employed by a participating employer for 70 days or more in a school year, other than as a substitute teacher, shall notify the Plan administrator immediately.

(1A) Despite subsection (1), a pensioner who receives a service pension and who subsequently becomes employed as a substitute teacher by a participating employer for 120 days or more in one school year between August 1, 2024, and July 31, 2025, shall notify the Plan administrator immediately.

(2) The service pension of a pensioner who is re-employed by a participating employer for 70 days or more in one school year, other than as a substitute teacher, shall cease effective on the 70th day of the employment and shall be resumed without adjustment when

(2A) The service pension of a pensioner who is re-employed by a participating employer as a substitute teacher for 120 days or more in one school year between August 1, 2024, and July 31, 2025, shall cease effective on the 120th day of the re-employment and shall be resumed without adjustment when

(2B) When determining if a pensioner who is re-employed by a participating employer as a substitute teacher pursuant to subsection 11(2A) has been re-employed for 120 days or more in one school year between August 1, 2024, and July 31, 2025, re-employment pursuant to subsection 11(2) must be combined with re-employment as a substitute teacher pursuant to subsection 11(2A).

(3) When a pensioner becomes re-employed and accrues 1 or more years of pensionable service and subsequently ceases re-employment, the pensioner shall make application for a new service pension to the Plan administrator.

(4) For greater certainty, no pensioner who becomes re-employed while in receipt of a service pension under the Plan, other than a substitute teacher to whom subsection (4A) applies, shall receive credit for pensionable service

(b) for any period in respect of the period of re-employment if the pensioner has already earned the maximum pensionable service under the Plan or has attained the age at which a service pension must begin to be paid as specified in regulations prescribed under the Income Tax Act (Canada).

(4A) For greater certainty, no pensioner who becomes re-employed by a participating employer between August 1, 2024, and July 31, 2025, while in receipt of a service pension under the Plan shall receive credit for pensionable service

(a) for the first 120 days of re-employment, as a substitute teacher, in a school year; or

(4B) When determining if a pensioner who is re-employed by a participating employer as a substitute teacher pursuant to subsection 11(4A) has been re-employed for 120 days or more in a school year between August 1, 2024, and July 31, 2025, re-employment pursuant to subsection 11(4) must be combined with re-employment as a substitute teacher pursuant to subsection 11(4A).

(5) Notwithstanding subsection (2), a service pension in pay to a retired member who has attained the age at which a service pension must begin to be paid as specified in regulations prescribed under the Income Tax Act (Canada) cannot be stopped for any reason other than the death of the member.

12 (1) An unreduced service pension payable pursuant to Section 9(1) to a member who is less than age 65 at commencement of the unreduced service pension shall be the sum of

(a) (i) 1.3% of the average of the member’s best 5 years of annualized pensionable earnings up to the average of the Y.M.P.E. for the same 5 years plus 2% of the average of the member’s best 5 years of annualized pensionable earnings that are in excess of the average of the Y.M.P.E. for the same 5 years, the sum of which is multiplied by the number of years of pensionable service that are also pensionable under the Canada Pension Plan, plus

(ii) 2% of the average of the member’s best 5 years of annualized pensionable earnings multiplied by the number of years of pensionable service that are not pensionable under the Canada Pension Plan; and

(b) a bridge benefit payable from commencement of the unreduced service pension until attainment of age 65, calculated as 0.7% of the average of the member’s best 5 years of annualized pensionable earnings up to the average of the Y.M.P.E. for the same 5 years multiplied by the number of years of pensionable service that are also pensionable under the Canada Pension Plan.

(1A) Earnings received by a permanent contract teacher while working as a substitute teacher shall not be included in the calculation of annualized pensionable earnings if the rate of pay as a substitute teacher is less than the teacher’s regular rate of pay.

(2) A service pension payable to a member who is age 65 or greater shall be calculated as set out in clause 12(1)(a).

(a) if a member’s total pensionable service includes pensionable service earned prior to January 1, 1966, all of the years of pensionable service prior to January 1, 1966 shall be counted for the purposes of subclause 12(1)(a)(ii); and

(b) the total amount of the bridge benefit paid pursuant to clause 12(b) that shall cease at age 65 shall include the total of accumulated indexing amounts applied to the bridge benefit during the period of payment of the bridge benefit; and

(c) where a member has less than 5 years of annualized pensionable earnings, the average annualized pensionable earnings shall be the average of the actual number of years of annualized earnings.

13 (1) Despite any other provision of the Plan, no service or disability pension shall be payable in an amount that exceeds the maximum permitted for that pension by the Income Tax Act (Canada).

(2) Despite any other provision of these regulations but subject to this Section, the commuted value of a pension paid to a member pursuant to Section 9, 14 or 15 shall not be less than the total of the member’s contributions plus interest as specified in subsection 29(1), as at the date of retirement.

14 Every member who, while employed, becomes mentally or physically incapacitated to a degree that renders the member incapable of being further employed shall, subject to Section 17, be entitled to a partial disability pension during the member’s lifetime.

15 (1) Every member who, while employed, becomes mentally or physically incapacitated to a degree that renders the member incapable of earning a livelihood by engaging in any employment for which the member is reasonably suited by education, training or experience, shall, subject to Section 17, be entitled to a total disability pension during the member’s lifetime.

(2) Despite subsection 15(1), no total disability pension shall be granted on an unreduced basis unless the disability is total and permanent as defined by the Income Tax Act (Canada).

16 (1) The partial disability pension paid pursuant to Section 14 shall be calculated pursuant to the service pension calculation set out in Section 12, reduced by 0.25% for each month by which the date of the partial disability pension is effective precedes the earliest date on which

(c) the aggregate of the member’s age plus years of pensionable service, expressed in years and fractions of a year, would equal 80, all calculated as if the member had continued in employment and been credited with pensionable service on a full-time basis.

(1A) Notwithstanding subsection 16(1), the partial disability pension paid pursuant to Section 14 shall not exceed the amount calculated pursuant to the service pension calculation set out in Section 12, determined as if the bridge benefit under clause 12(1)(b) continued for the lifetime of the member, less the greater of

(b) 0.25% for each month from the date the partial disability pension is effective to the earliest date at which the member would otherwise be eligible for an unreduced pension pursuant to subsection 9(1).

(2) Subject to subsection 16(3), a total disability pension shall be calculated as the greater of the following:

(a) the unreduced service pension that would be payable to the member under clause 12(1)(a) based on pensionable earnings and pensionable service to the date of commencement of the total disability pension,

(ii) the unreduced service pension that would be payable to the member under clause 12(1)(a) at age 65 assuming the member continued in employment to age 65 at the same rate of pensionable earnings.

(3) Notwithstanding the foregoing, the total disability pension paid pursuant to subsections 15(1) and (2) shall not exceed 2% of the average of the member’s best 5 years of annualized pensionable earnings multiplied by the member’s number of years of pensionable service.

(4) If the total disability pension calculated under subsection 16(2) is less than the cap under subsection 16(3), a bridge benefit equal to the difference shall be payable from commencement of the total disability pension until attainment of age 65.

(a) a member receiving a total disability pension calculated under subsection 16(2) or 16(3) is not eligible to receive the bridge benefit described in clause 12(1)(b);

(b) subject to subsections 19(4), (5) and (6), for purposes of determining benefits payable under Part VII on the death of a member in receipt of a total disability pension calculated under subsection 16(2) or 16(3), references to service pension in Part VII shall be deemed to include references to the total disability pension calculated under subsection 16(2) or 16(3);

(c) the benefits of a member in receipt of a partial disability pension calculated under subsection 16(1) shall be based on the integrated formula described in subsection 12(1), adjusted to reflect the reduction under subsection 16(1), and no portion of the disability benefit attributable to the bridge benefit described in clause 12(1)(b) shall be payable following the member’s attainment of age 65.

17 (1) No application for a disability pension shall be received by the Plan administrator after July 31, 2014, unless

(a) the applicant was absent from duty on unpaid sick leave as at June 30, 2014; or

(b) the applicant was absent from duty on paid sick leave as at June 30, 2014, and was not enrolled in the Union Long Term Disability Plan as at July 31, 2014; or

(c) the applicant was absent from duty on leave as at June 30, 2014, was not enrolled in the Union Long Term Disability Plan as at July 31, 2014, and became disabled prior to August 1, 2014;

(e) the application is made within 2 years from the date that the member last contributed to the Plan.

(2) Despite clause (1)(e), if the applicant is, in the opinion of the medical consultant, mentally incapacitated, the Plan administrator may extend the period for receiving an application for a disability pension.

(3) An application for a disability pension shall not be considered for approval unless the Plan administrator receives

(a) a report on the applicant from a medical doctor licensed to practice in Canada certifying that the applicant became mentally or physically incapacitated while employed and specifying the medical diagnosis of, and the prognosis for, the incapacitation; and

(b) a report from the medical consultant advising the Plan administrator as to the course of action the medical consultant considers appropriate with respect to the granting of a disability pension to the applicant.

(4) (a) The Plan administrator in his/her sole discretion may require any information, in addition to the reports specified in subsection (3), to substantiate an application for disability pension.

(b) Members shall provide to the Plan administrator such medical reports and participate in such independent medical assessments as may be required in the absolute discretion of the administrator at least bi-annually, or more frequently as the Plan administrator may request. Such reports must be duly completed by a medical doctor licensed to practice in Canada, and must be provided up to the date the member attains age 65 as a condition for the continuation of a disability pension. The medical report shall be in the form and contain the information necessary, as determined by the Administrator. The report must provide a confirmation of whether the member is able to perform the regular duties of his employment, and shall include information to assist in the accommodation of the member in the workplace, as relevant.

(c) If a person fails to provide all the necessary information required by the Plan administrator under clause 3(a) or 4(b) on a timely basis and in the form and manner specified by the Plan administrator, payment of a disability pension may be delayed, suspended, or denied.

(5) (a) Despite Section 14, a pensioner who is receiving a partial disability pension shall become ineligible to continue to receive a partial disability pension on becoming engaged in any teaching activity in an educational institution for which remuneration is received and payment of the partial disability pension shall cease, effective on the date such teaching activity commenced.

(b) Despite Section 15, a pensioner who is receiving a total disability pension shall be ineligible to continue to receive a total disability pension on becoming engaged in any activity from which the pensioner earns a livelihood and the total disability pension shall cease, effective on the date such activity commenced.

(c) A pensioner who is receiving a disability pension and who becomes engaged in the activities specified in either clause (a) or (b), as the case may be, shall inform the Plan administrator immediately in writing, providing the details of, and the remuneration related to, the activity in which the pensioner is engaged.

(d) Failure to inform the Plan administrator in the manner specified in clause (c) may result in the loss of current and future disability pension entitlement under the Plan.

(e) On receiving the information specified in clause (c), the Plan administrator shall confirm the eligibility status of the pensioner and, if the Plan administrator decides that the pensioner is ineligible to continue to receive a disability pension, the Plan administrator shall cease payment of the disability pension and shall recover from the pensioner any ineligible payments made to the pensioner.

(f) A person who ceases the activity specified in either clause (a) or (b) and who subsequently applies for a disability pension shall be treated as a new applicant for a disability pension.

(g) A person who received a disability pension that ceased pursuant to this Section, and who terminated employment with a participating employer and membership in the Plan, and who is consequently entitled to receive either a service pension or a refund under the Plan shall, pursuant to clause (e), reimburse the Plan for any ineligible disability pension payments the person received and the Plan administrator shall effect this reimbursement by reducing the service pension or refund by the amount of the unpaid reimbursement.

(6) For greater certainty, no member shall receive more than one type of disability pension under the Plan at the same time.

(7) (a) Notwithstanding Section 14, a partial disability pension shall not be granted to any member who, at the date of application for a partial disability pension, is entitled to an unreduced service pension under Section 7 or subsection 9(1).

(b) Notwithstanding subsection 15(1), a total disability pension shall not be granted to any member who, at the date of application for a total disability pension, is entitled to a unreduced service pension under Section 7 or subsection 9(1).

(a) the maximum survivor pension payable from the Plan to an individual beneficiary shall not exceed 66.667% of the service pension of a deceased member, or a deceased pensioner who was a former member, as the case may be; and

(b) the sum of all survivor pensions paid from the Plan as a result of the death of a member, or of a pensioner who was a former member, shall not exceed 100% of the service pension entitlement of the deceased member, or of the deceased pensioner who was a former member, as the case may be.

(i) with respect to spouses who are married, the marriage took place after the pensioner’s retirement but less than 3 years before the pensioner died, or

(ia) with respect to spouses who are domestic partners as defined in the Vital Statistics Act, registration of the domestic partnership took place after the pensioner’s retirement but less than 3 years before the pensioner died, or

(ii) with respect to spouses who have cohabited in a conjugal relationship, the relationship began less than 3 years before the pensioner’s death.

(b) In determining if the 3-year requirement contained in subclauses (a)(i), (ia) and (iii) [(ii)] has been met, a period of cohabitation in a conjugal relationship may be added to a period of legal marriage that immediately follows the period of cohabitation in a conjugal relationship.

(3) A child who is receiving a survivor pension while in full time attendance at an educational institution approved by the Plan administrator shall annually submit evidence of that attendance to the Plan administrator, in the form requested by the Plan administrator.

19 (1) On the death of a member whose interest is vested, the survivor pension payable to a spouse, child or dependant shall be based on the sum of

(a) the service pension as calculated under clauses 12(1)(a) and (b) for that portion of the deceased member’s pensionable service earned before January 1, 1992; and

(b) the service pension as calculated under clause 12(1)(a) for that portion of the deceased member’s pensionable service earned on and after January 1, 1992.

(2) Where a pensioner who was a former member dies prior to age 65, the amount of a survivor pension payable to a spouse, child or dependant shall be based on the amount of the service pension in payment at the time of the deceased pensioner’s death and, on the date when the deceased pensioner would have reached age 65, the amount of the survivor pension shall be adjusted to reflect the removal of the portion of the bridge benefit provided under clause 12(1)(b) from the deceased former member’s earned pension in respect of service on and after January 1, 1992.

(3) Where a pensioner who was a former member dies on or after reaching age 65, a survivor pension payable to a spouse, child or dependant shall be based on the service pension in payment at the date of the death of the pensioner.

(4) Where a pensioner in receipt of a total disability pension calculated under subsection 16(2) or 16(3) dies before reaching age 65, the amount of a survivor pension payable to a spouse, child or dependent shall be based on the amount of the service pension that would have been in payment at the time of the deceased pensioner’s death if it had been calculated under subsection 12(1) at the date of retirement rather than under subsection 16(2) or 16(3), and on the date the deceased pensioner would have reached age 65, the amount of the survivor pension shall be adjusted to reflect the cessation of the portion of the bridge benefit that would have been provided under clause 12(1)(b) from the deceased pensioner’s earned pension in respect of service on and after January 1, 1992.

(5) Where a pensioner in receipt of a total disability pension calculated under subsection 16(2) or 16(3) dies on or after reaching age 65, the amount of a survivor pension payable to a spouse, child or dependent shall be based on the amount of the service pension that would have been in payment at the date of the death of the pensioner if it had been calculated under subsection 12(1) at the date of retirement rather than under subsection 16(2) or 16(3).

(6) Notwithstanding the foregoing, survivor pensions in pay as of April 1, 2011, where the disabled member would have been over 65 years of age as at that date, shall not be recalculated or adjusted except to the extent necessary to ensure compliance with the Income Tax Act (Canada), as described in subsection 18(1). For greater certainty, no survivor pension in pay as of April 1, 2011 to an individual beneficiary may exceed 66.667% of the total disability pension that would be payable to the applicable pensioner, if living, as would be calculated under subsection 16(2) or 16(3), and subsection 16(4), as applicable.

(7) Subsections 19(4), (5), and (6) apply mutatis mutandis to survivor pensions payable as a result of the death of a pensioner in receipt of a partial disability pension, except that the amount otherwise calculated under subsection 12(1) shall be reduced as set out in subsection 16(1) or (1A), as applicable.

20 On the death of a member whose interest is not vested, the contributions made to the Fund by the deceased member, with interest as specified in Section 29, shall be paid in a lump sum, less any applicable income tax, to

(ii) if there is no designated beneficiary, to the estate of the deceased member.

21 (1) Subject to subsection 18(2), on the death of a member whose interest is vested or of a pensioner who was a former member, a survivor pension shall be paid to the spouse during the lifetime of the spouse, in an amount equal to 60% of either

(a) the service pension to which the deceased vested member would have been entitled under Part V if a service pension had been granted on the date of death; or

(2) Despite subsection (1), if the service pension entitlement of the deceased member, or the service pension of the deceased pensioner who was a former member, was related to pensionable service earned entirely before January 1, 1988, “50%” shall be substituted for “60%” where it appears in subsection 21(1).

(3) On the death of a vested member or a pensioner who was former member, a survivor pension shall be paid to each child of the member in an amount equal to 10% of either

(a) the service pension that the deceased vested member would have been entitled to if a service pension had been granted on the date of death; or

(4) A survivor pension payable pursuant to subsection (3) shall be paid to a child

(b) age 18 or over and having commenced full-time attendance at an educational institution approved by the Plan administrator by the later of the date of death of the former member and the end of the calendar year in which the child attains age 18, until the end of the month in which occurs the earliest of

(ii) the date the child ceases full-time attendance at the approved educational institution, and

(5) Despite subsection 21(3), if the number of surviving children exceeds 4 at the date of death of the member or of the pensioner who was a former member, the survivor pension payable to each surviving child who meets the eligibility requirements of clauses 21(4)(a) or (b) shall be a prorated portion of 40% of the whole service pension related to the deceased member or to the deceased pensioner who was a former member, and as each child’s survivor pension ceases as a result of the eligibility requirements of clauses 21(4)(a) and (b), the survivor pension payable to the remaining eligible children shall again be prorated among them, subject always to a maximum survivor pension of 10% of the service pension per individual child, and a maximum of 40% of the service pension for all the children.

(6) Despite subclause 21(4)(a)(i), the survivor pension will continue to be paid to a child for the life of the child where the child is a dependant.

(7) If a member, or a pensioner who was a former member, dies without leaving a spouse but leaves children, the survivor pension specified in clauses 21(1)(a) or (b), shall be divided equally among and paid to the children who satisfy the requirements of clauses 21(4)(a) and (b).

(8) Subject to clauses 18(1)(a) and (b), where the portion of the service pension entitlement paid to a spouse as a survivor pension under Section 21 has ceased because of the death of the spouse, the portion shall be redistributed and paid to a child who satisfies the requirements of clauses 21(4)(a) and (b), and shall be in addition to, and for the same duration as, a survivor pension payable to the child under clause 21(3)(a) or (b).

(9) If there is no child who satisfies the requirements of clauses 21(4)(a) and (b), but there is a dependent child who is age 18 or older at the date of the death of the deceased spouse, then the benefit payable under subsection (8) shall be paid to the dependent child while the child is a dependant.

(10) If a member, or a pensioner who was a former member, dies without leaving a spouse or without leaving a child who satisfies the requirements of clauses 21(4)(a) and (b) and subsection 21(9), then a survivor pension equivalent to one that would be paid to a spouse in clauses 21(1)(a) or (b) shall be paid to a dependant, if any, until the dependant’s mental or physical disability ceases or the dependant dies, whichever occurs first.

(11) If a survivor pension payable to a child ceases because the child no longer satisfies the requirements of clauses 21(4)(a) and (b) and subsection 21(9), the survivor pension in the amount as of that time shall cease but shall be paid instead to a dependant, if any, until the dependant’s mental or physical disability ceases or the dependant dies, whichever occurs first.

(12) Where there is no spouse, child or dependant eligible to receive a survivor pension, then on the death of

(a) a member, the total contributions of the member, with interest as set out in Section 29, shall be paid to

(ii) if there is no designated beneficiary, to the estate of the deceased member;

(b) a pensioner who was a former member, all of the pensions paid under the Plan to the former member, and the former member’s spouse, children and dependants shall be totalled and, if the total of all of those pensions is less than the former member’s total contributions, with interest thereon calculated according to Section 29, then the difference between the total of all of those pensions and the former member’s total contributions plus interest shall be paid

(i) in equal shares, to the deceased former member’s surviving children who received, but are no longer receiving, a survivor pension under the Plan, and where any child is deceased, to the estate of the child, or

(B) if there is no designated beneficiary, the estate of the deceased former member, or

(C) if there is no designated beneficiary and the estate of the deceased former member has been closed, the estate of the deceased spouse of the deceased former member, provided the spouse was the last person to receive a survivor pension.

21A (1) Subject to subsections (2) and (4), a member may, at any time during the three months prior to the member’s retirement date, elect in writing on the prescribed form either or both of the following options:

(b) a pension payable in respect of the member’s pension for a guaranteed period of

(2) Where a member makes an election pursuant to subsection (1), the actuarial value of the optional form of pension selected shall be the same as the actuarial value of the pension for which the member is eligible under Section 9 calculated in accordance with Section 12.

(3) The actuarial value referred to in subsection (2) shall be determined based on the actuarial assumptions and methods adopted for the purposes of this Section.

(4) Where a member makes an election pursuant to subsection (1), the benefits paid in accordance with the election are in substitution for, and not in addition to, the benefits payable pursuant to Section 12 and subsection 21(1).

(5) Where a member elects a guaranteed period pursuant to clause (1)(b) and dies before the end of the selected guaranteed period, the pension payable in accordance with such an election shall be paid for the remaining guaranteed period to the member’s surviving spouse, child, dependant, designated beneficiary or estate, as the case may be, in accordance with the priority of payment set out in Section 21.

(6) Where a pension is payable pursuant to subsection (5) to a surviving spouse, child or dependant, the pension shall be paid in accordance with subsection 25(4).

(7) Where an amount is payable pursuant to subsection (5) to a designated beneficiary or estate, the amount shall be in the form of a lump sum payment equal to the commuted value of the pension payments for the remaining guarantee period.

(8) Where, upon the death of a pensioner who has made an election pursuant to subsection (1), there are children who would be eligible for a pension pursuant to subsection 21(3), the total of any amounts payable to the children shall be reduced pro rata so that the amount payable under subsection (1) plus the amount payable to the children shall not be greater than the amount payable to the pensioner immediately prior to his death.

(9) Where the spouse of a member who has made an election pursuant to subsection (1) predeceases the member after the member’s retirement date, any subsequent spouse of the member shall be entitled, upon the death of a member, to a pension pursuant to clause 21(1)(b), unless the member has elected a guaranteed period, in which case the pension payable pursuant to clause 21(1)(b) shall commence immediately after the end of the guaranteed period selected in clause (1)(b).

(10) Subject to subsections (5) and (9), the spouse in respect of whom a member makes an election pursuant to subsection (1) shall be the member’s spouse at the member’s retirement date.

(11) Where the member’s spouse predeceases the member after the member’s retirement date, the amount of the pension payable to the member shall be the amount payable pursuant to subsection (1).

(12) A member may revoke an election made pursuant to subsection (1) prior to the member’s retirement date by providing a notice in writing on the prescribed form signed by the member.

(13) Where the spouse of a member who has made an election pursuant to subsection (1) dies before the member’s retirement date, the election is revoked and the member may make a subsequent election no later than the member’s retirement date or thirty days after the death of the spouse, whichever is later.

(14) Where a member who has made an election pursuant to subsection (1) dies before the member’s retirement date, the election is not revoked and any benefits payable will be determined in accordance with such an election.

(16) Where an application is made for a division of pension benefits pursuant to Section 41, any division shall be based on the pension benefits payable pursuant to an unrevoked election.

(17) This Section does not apply to a person who is eligible for, or in receipt of, a pension pursuant to Sections 14 to 17.

(18) For purposes of this Section, “retirement date” for a member means the day a member’s pension becomes effective pursuant to Section 25.

22 (1) A member who terminates employment shall advise the Plan administrator within 30 days of the date of termination of employment.

(2) A member whose interest is vested who terminates employment and who qualifies for an immediate unreduced pension pursuant to subsection 9(1), shall receive payment of that pension effective from the first day of the month following the month the employment was terminated.

(3) A member whose interest is vested who terminates employment and who does not qualify for an immediate unreduced service pension pursuant to subsection 9(1) shall elect, not earlier than 90 days and not later than 180 days from the date of the member’s termination of employment, either

(4) When a vested member who terminates employment fails to inform the Plan administrator of an election pursuant to subsection (3), the member shall be deemed to have elected the deferred pension option.

(5) A member who elects, or who is deemed to have elected, the deferred pension option shall inform the Plan administrator of any change in the member’s mailing address.

(6) A member whose interest is vested and who has pensionable service in respect of employment on or after January 1, 1988, is entitled to a deferred pension for the corresponding period, the minimum commuted value of which shall not be less than the member’s contributions, plus interest as set out in Section 29.

23 Payment of the service pension of a member whose interest is vested who elects the deferred pension option pursuant to clause 22(3)(a) shall commence effective from the first day of the month following the date that the member qualifies for either

(a) an unreduced service pension pursuant to Section 7 or subsection 9(1), as applicable; or

(b) a reduced service pension pursuant to subsection 9(2), as elected by the Member.

24 (1) A refund or transfer shall be made only upon application by the member to the Plan administrator using the form specified by the Plan administrator.

(2) No member shall apply for a refund or transfer until the member has terminated employment and has not been subsequently employed for at least 90 days.

(3) A refund of contributions or a transfer shall be a full discharge of the obligations of the Plan to the member in respect of the period of pensionable service that corresponds with the refund or transfer.

(4) Subject to the applicable provisions of the Income Tax Act (Canada), if a member received a refund or a transfer under this Section and subsequently becomes employed for a period of not less than 50 days, the member may repay or have transferred to the Fund the amount originally refunded or transferred, plus interest as set out in subsection 29(2), and upon so doing shall be credited with the amount of pensionable service in respect of which the original transfer or refund was made.

(5) A member who terminates employment is entitled to a refund of the member’s contributions, plus interest as set out in subsection 29(1), in respect of the member’s pensionable service before January 1, 1988.

(6) A member who terminates employment and whose interest has not vested in respect of pensionable service on and after January 1, 1988 is entitled to a refund of contributions, plus interest as set out in subsection 29(1), in respect of that pensionable service.

(7) For greater certainty, no member whose interest is vested and who terminates employment shall be entitled to a refund of contributions in respect of pensionable service earned on and after January 1, 1988.

(8) A member who terminates employment and who chooses a refund under subsections (5) or (6) may request that the refund be

(9) Subject to subsection 22(3), a member may choose to transfer the value of the member’s deferred pension.

(10) For greater certainty, the value of the member’s deferred pension for the purpose of a transfer under subsection (9) shall be the sum of

(a) the amount of the member’s contributions plus interest for pensionable service related to employment before January 1, 1988; and

(b) the commuted value of the portion of the deferred pension for pensionable service related to employment on and after January 1, 1988.

(a) with respect to the amount of the member’s contributions plus interest related only to pensionable service before January 1, 1988,

(ii) transfer that amount to the pension plan of another employer, if permitted by that pension plan, or

(b) with respect to the amount of the commuted value related only to pensionable service on and after January 1, 1988, transfer that commuted value

(i) to the pension plan of a subsequent employer, if permitted by the terms of such pension plan, or

(ii) to a locked-in registered retirement savings arrangement that meets the requirements of the Pension Benefits Act.

(12) (a) The commuted value under clause (10)(b) shall not be less than the member’s contributions, plus interest as set out under Section 29, for the corresponding period.

(b) If the requirement of clause (12)(a) is not met, the member shall be notified and may elect either

(i) a refund of the excess contributions and interest, less applicable income tax, or

(ii) a transfer of the excess contributions and interest to a registered retirement savings arrangement.

(13) If the value calculated for a transfer under subsection (9) is greater than the maximum permitted by the Income Tax Act (Canada), the excess shall be paid to the member in a lump sum, less applicable income tax.

(14) For greater certainty, the transfer entitlement in subsection (9) does not apply to a member who terminates employment and is, at the time of termination of employment, eligible for commencement of a service pension under subsection 9(1), or is age 55 or older.

(a) the first day of the month following the month during which the member ceases to be employed;

(b) the first day of the month following the month during which the member attains all the qualifications for the pension; or

whichever date is the latest, provided that the pension is put into pay no later than the age at which a service pension must begin to be paid as specified in regulations prescribed under the Income Tax Act (Canada).

(2) For greater certainty, if a member receives credit for a full school year in the member’s last year of employment and retires, the last day of employment shall be June 30 and the effective date of the pension shall be July 1.

(b) in the case of death of a pensioner who was a former member, on the first day of the month following the date of death.

(a) commence only on application being made to the Plan administrator or on attainment of the age at which a service pension must begin to be paid as specified in regulations prescribed under the Income Tax Act (Canada);

(b) be in monthly instalments and be paid no later than the last day of each month for which the instalment is due; and

(c) be made only by direct deposit to the account of the pensioner in a financial institution that accepts direct deposits.

(5) A pension shall end on the last day of the month in which the pensioner dies.

(6) A survivor pension that is payable to a child who is less than age 19 shall be paid on behalf of the child to the parent of the child, or to the legal guardian of the child in the absence of a living parent.

26 (1) The service pension earned under the Plan by a member who participates in and has contributed to the Canada Pension Plan shall be integrated with the pension benefits earned under the Canada Pension Plan and shall be calculated as set out under Part V of the Plan.

(2) For the purposes of subsection (1), a person who is not exempt from participation in the Canada Pension Plan is deemed to be entitled to commencement of a pension under the Canada Pension Plan at age 65, whether the person applies for and receives a pension under the Canada Pension Plan at that time.

(i) from January 1, 1993, to December 31, 2005, each 12-month period beginning on January 1 and ending on December 31 of each calendar year;

(ii) from January 1, 2006, to June 30, 2006, the 6-month period beginning on January 1, 2006 and ending on June 30, 2006; and

(iii) beginning July 1, 2006, each 12-month period beginning on July 1 and ending on June 30 of the following calendar year;

(i) for the indexing periods from January 1, 1993, to December 31, 2005, the average of the Consumer Price Index for all items for Canada published by Statistics Canada for each month in the 12-month period ending on October 31 of the preceding calendar year,

(ii) for the indexing period beginning January 1, 2006, the average of the Consumer Price Index for all items for Canada published by Statistics Canada for each month in the 12-month period ending on October 31 of the preceding calendar year,

(iii) for the indexing period beginning July 1, 2006, the average of the Consumer Price Index for all items for Canada published by Statistics Canada for each month in the 6-month period ending on April 30, 2006, and

(iv) for the indexing period beginning July 1, 2007, and each subsequent July 1, the average of the Consumer Price Index for all items for Canada published by Statistics Canada for each month in the 12-month period ending on April 30 of the preceding indexing period.

27A (1) Effective January 1, 1994, to June 30, 2006, every pension paid from the Plan shall be indexed for inflation beginning on January 1 following the effective date of the pension and on each subsequent January 1 that the pension continues to be payable.

(2) Effective July 1, 2006, every pension paid from the Plan shall be indexed for inflation beginning on July 1 following the effective date of the pension and on each subsequent July 1 that the pension continues to be payable.

(3) Except as provided in subsection (4), for pensions with an effective date before August 1, 2006, the amount of the indexing shall be the lesser of

(b) the percentage increase in the pension index for the indexing period over the pension index for the immediately preceding indexing period, minus 1%, but no less than zero.

(4) For the indexing period beginning July 1, 2006, the amount of the indexing shall be the lesser of

(b) the percentage increase in the pension index for the indexing period over the pension index for the immediately preceding indexing period, minus 0.5%, but no less than zero.

(5) Effective January 1, 1994, any indexing to a pension under subsections (1) to (4) shall be prorated according to the number of months in the preceding indexing period that the pension was paid.

(6) Indexing paid before January 1, 1994, shall be calculated at the rates set out in Appendix 1.

(7) A pensioner entitled to a pension with an effective date before August 1, 2006, may elect to replace the application of subsections (1) to (5) regarding indexing for the pension with Sections 27B and 27C

(8) A pensioner’s election under clause (7)(a) must be made in writing and received by the Administrator no later than May 31, 2006.

(9) A pensioner’s election under clause (7)(b) must be made in writing and received by the Administrator no later than July 31, 2006.

(10) An election made by a pensioner under clause (7)(a) or (7)(b) is irrevocable and is binding on the pensioner and the pensioner’s survivors.

(11) Indexing for a pension with an effective date before August 1, 2006, for which no election is received by the Administrator under clause (7)(a) or (7)(b) shall be calculated in accordance with subsections (1) to (5).

27B (1) Except as provided in subsection (5), indexing under this Section shall be paid at a rate not higher than 6%.

(2) Indexing of a pension under this Section shall be prorated according to the number of months in the preceding indexing period that the pension was paid.

(3) Except as provided in subsections (4) and (5), indexing for a pension with an effective date on or after August 1, 2006, or a pension with an effective date before August 1, 2006, for which an election is made under subsection 27A(7), shall be calculated and paid in the following manner:

(a) if the Actuarial Valuation Report as at the end of the immediately preceding fiscal year of the Plan states there is an actuarial deficit of more than 10%, no indexing shall be authorized by the Trustee;

(b) if the Actuarial Valuation Report as at the end of the immediately preceding fiscal year of the Plan states there is an actuarial deficit of less than 10%, indexing may be paid at the discretion of the Trustee at a rate equal to one-half of the percentage increase in the pension index for that indexing period over the pension index for the preceding indexing period;

(c) subject to subsections 27C(2) to (5), if the Actuarial Valuation Report as at the end of the immediately preceding fiscal year of the Plan states there is an actuarial surplus, the Trustee shall authorize the payment of indexing at the highest rate possible, subject to the maximum rate set in subsection (1), in accordance with the following:

(i) at the full percentage increase in the pension index for that indexing period over the pension index for the preceding indexing period as long as payment of the indexing does not produce an actuarial deficit,

(ii) at a level greater than one half of but less than the full percentage increase in the pension index for that indexing period over the pension index for the preceding indexing period as long as payment of the indexing does not produce an actuarial deficit, or

(iii) at one half of the full percentage increase in the pension index for that indexing period over the pension index for the preceding indexing period regardless of whether payment of the indexing produces an actuarial deficit.

(4) Despite the provisions of clauses (3)(a) and (3)(b), if the Actuarial Valuation Report as at the end of the immediately preceding fiscal year of the plan states there is an actuarial deficit, indexing calculated under subsection (3) for the indexing periods beginning July 1, 2006, and July 1, 2007, respectively, shall be paid at a rate not less than one-half of the percentage increase in the pension index for each indexing period over the pension index for the preceding indexing period.

(5) Indexing to be paid July 1, 2006, only, under subsection 27A(7) shall be paid at a rate not to exceed 3%.

27C (1) Starting with the indexing period beginning July 1, 2008, in any indexing period in which there is an actuarial deficit and clause 27B(3)(a) applies, the Minister shall contribute to the Fund, no later than the beginning of the following indexing period, an amount equal to the actuarial value, as calculated by the actuary at the beginning of the indexing period, of the difference between

(a) the indexing of all pensions to which subsection 27B(3) applies for that indexing period at a rate of one-half of the percentage increase in the pension index for that indexing period over the pension index for the preceding indexing period to a maximum of 6% and, for all future indexing periods, at a rate of one-half of the assumed percentage increase in the pension index determined in accordance with the actuarial assumptions and methods; and

(b) no indexing of all pensions to which subsection 27B(3) applies for that indexing period and, for all future indexing periods, indexing at a rate of one-half of the assumed percentage increase in the pension index determined in accordance with the actuarial assumptions and methods.

(2) In any indexing period in which there is an actuarial surplus and clause 27B(3)(c) applies, the Plan shall pay to the Province no later than the beginning of the following indexing period an amount equal to the actuarial value as calculated by the actuary, as at the beginning of the indexing period, of the difference between the following:

(a) the indexing of all pensions in pay subject to subsection 27B(3) for that indexing period and, for all future indexing periods, at a rate of one-half of the assumed percentage increase in the pension index determined in accordance with the actuarial assumptions and methods; and

(b) the amount of indexing that would have been paid on all pensions subject to subsection 27B(3) for that indexing period if indexing had been paid at a rate of one-half of the percentage increase in the pension index for that indexing period over the pension index for the preceding indexing period and, for all future indexing periods, at a rate of one-half of the assumed percentage increase in the pension index determined in accordance with the actuarial assumptions and methods.

(3) A payment to the Province under subsection (2) must not produce an actuarial deficit.

(4) The cumulative amount of the payments made under subsection (2) shall not exceed the aggregate amount of the Minister’s contribution to the Fund under Article 7.1 of the Agreement between the Province and the Union dated June 22, 2005, and the cumulative contributions made by the Minister to the Fund under subsection (1).

(5) Subject to subsections (2) to (4), any actuarial surplus available to authorize indexing in excess of one-half of the full percentage increase in the pension index over the preceding indexing period shall be calculated and used on an equal basis to increase indexing up to the full percentage increase and to fulfill the requirements of Article 8.1(d) of the Agreement between the Province and the Union dated June 22, 2005.

(a) be calculated according to the recommended computation of minimum transfer values of deferred pensions issued by the Canadian Institute of Actuaries dated December 1987 or any subsequent recommendation of that body; and

29 (1) The interest rate, for a given school year, attributable to interest payable in respect of refunds of contributions, on which interest shall be calculated from August 1 following the end of the school year for which the contributions were made to the date of payment of the refund, shall be at a rate equal to the average yield for the 12-month period ending on October 31 in the preceding calendar year, of the 5-year personal fixed term chartered bank deposit rate as determined from the Canadian Socio-Economic Information Management (CANSIM) Series B 14045 published in the Bank of Canada Review, and shall be compounded annually.

(1A) The interest rate attributable to interest payable in respect of payments of commuted values, on which interest shall be calculated from the effective date of the commuted value to the date payment of the commuted value is made, shall be at a rate equal to the rate used to calculate the commuted value.

(2) The interest rate, for a given school year, attributable to interest payable to the Fund in respect of

(a) contributions remitted by participating employers after the due date, on which interest shall be calculated from the due date of the contributions to the date the contributions are received in the Fund;

(b) an actuarial transfer value, on which interest shall be calculated from the effective date of the actuarial transfer value to the date payment of the actuarial transfer value is made to the Fund; and

(c) a repayment of a refund of contributions, on which interest shall be calculated from the date that the refund of contributions was paid from the Fund, to the date the repayment is made to the Fund,

(d) an amount required to be paid under clause 12A(b) or subsection 31(4A), shall be equal to the nominal interest rate assumed in the most recent Actuarial Valuation Report of the Pension Plan.

30 If the annual pension is less than 2% of the Y.M.P.E. in the last year of service of the member in respect of a service pension payable under Part IV, or less than 2% of the Y.M.P.E. at the date of death in respect of a survivor pension payable under Section 21, the person entitled to the pension may elect to receive a lump sum payment of the commuted value of the pension instead of a pension.

31 (1) If a member was absent from duty on unpaid sick leave, having previously used all paid sick leave to which the member was entitled, and was subsequently re-employed for not fewer than 50 days in a school year, the member may purchase a period of pensionable service equal to the period of absence, or to a maximum as set out in subsection 31(2).

(1A) Despite subsection 1, a member who commences receiving benefits under a long-term disability plan on or after August 1, 2014 may purchase a period of pensionable service equal to the period during which the member was absent from duty on unpaid sick leave without being subsequently re-employed for a period of not fewer than 50 days in a school year.

(1B) If a member was absent from duty on leave other than unpaid sick leave, the member may purchase a period of pensionable service equal to the period of absence, or to a maximum as set out in subsection 31(2). Categories of leave for the purpose of this subsection shall include:

(e) absence to take an academic or professional course of study or to engage in an activity approved by the Plan administrator as an equivalent;

(h) any leave of absence not otherwise specified under this subsection or subsection 31(1).

(2) The maximum amounts of pensionable service that may be purchased under subsection (1) are:

(e) for an absence for taking an academic or professional course of study or for engaging in some activity considered by the Plan administrator to be the equivalent, 2 years;

(h) for compassionate care, the maximum period permitted under the Employment Insurance Act (Canada) for employment insurance compassionate care benefits;

(i) for any leave of absence not otherwise specified in this subsection, the maximum period permitted pursuant to the Income Tax Act (Canada).

(3) The aggregate of the periods referred to in subsection (2) shall not exceed the limits in the regulations prescribed under the Income Tax Act (Canada).

(4) For the purposes of subsection (1), the member shall pay as contributions the following percentage of actuarial cost of the pensionable service, as determined by the Teachers’ Pension Board from time to time on the advice of the actuary:

(e) for an absence for taking an academic or professional course of study or engaging in an activity approved by the Plan administrator as an equivalent, 50%;

(4A) Notwithstanding subsection (4), where a member was absent from duty for any of the reasons set out in subsection (1) for a period which commenced on or after August 1, 2004, the member may purchase pensionable service equal to the period of absence by making the contributions the member would have made had they not been absent, at the percentages provided in subsection (4B), together with interest at the rates prescribed in subsection 29(2), provided the member pays the required amount within twelve months of the end of the period of absence.

(4B) For the purposes of subsection (4A) the contribution percentages are as follows:

(e) for an absence for taking an academic or professional course of study or engaging in an activity approved by the Plan administrator as an equivalent, 100%;

(4C) Notwithstanding the requirement in subsection (1) that the member be subsequently re-employed for not fewer than 50 days in a school year after the absence from duty, the member may make contributions pursuant to subsection (4A) while they are absent from duty on terms and conditions established from time to time by the Plan administrator provided that they shall only be given credit for the period of absence after they have been subsequently re-employed for not fewer than 50 days in a school year after the absence from duty.

(5) For greater certainty, a member may, subject to subsection (2), purchase all or part of any period listed in subsection (1) and on payment of the required contributions, the member shall be credited with the amount of pensionable service so purchased.

(6) Where a member employed by an education entity, the Union, or the Canadian Teachers’ Federation

(a) is required to pay 50% of the actuarial cost pursuant to subsection (4), the Minister shall pay the remaining 50%; or

(b) is required to pay 100% of the contributions pursuant to subsection (4A), the Minister shall pay an equal amount.

(7) Where a member employed by a participating employer other than one set out in subsection (6)

(a) is required to pay 50% of the actuarial cost pursuant to subsection (4), the participating employer shall pay the remaining 50%; or

(b) is required to pay 100% of the contributions pursuant to subsection (4A), the participating employer shall pay an equal amount.

32 (1) Subject to the Income Tax Act (Canada), a member whose interest is vested may make contributions to the Fund in payment of the purchase of an equal period of pensionable service for any period of

(a) service as a teacher in any public or private school in Canada recognized by the Minister of Education and Early Childhood Development, if the person while teaching held a teacher’s certificate or permit or subsequently obtained a teacher’s certificate or permit;

(b) service as an instructor or teacher in a post secondary educational institution in Canada if the person while teaching held a teacher’s certificate or permit or subsequently obtained a teacher’s certificate or permit;

(2) For purposes of subsection (1), the member shall make contributions equal to 100% of the actuarial cost of the pensionable service being purchased, as determined by the Plan administrator on the advice of the actuary.

33 Where payment is made by a participating employer to a member who is on a leave of absence approved by the participating employer where the leave is a sabbatical for travel and study of not more than 2 years, the participating employer shall remit to the Fund for the member with respect to that period the amounts that would have been paid to the Fund if the member was employed by the participating employer at the salary that the member would have received were the member not on the leave of absence.

34 (1) Subject to the approval of the Trustee, the Plan administrator may enter into reciprocal transfer agreements with other pension authorities regarding the recognition of pensionable service with a previous employer and the transfer of funds from one pension plan to another pension plan, provided that the Plan shall receive funds equal to the actuarial liability assumed by it on recognition of pensionable service with a previous employer.

(2) (a) If a member terminates employment and is subsequently employed in accordance with the Public Service Superannuation Act, each year of pensionable service under the Plan shall count as a year of service under the Public Service Superannuation Act if there is transferred to the Public Service Superannuation Fund from the Fund a sum equal to the actuarial cost to the Public Service Superannuation Plan of the transferred service as determined by the actuary of that plan.

(b) If the amount transferred to the Public Service Superannuation Fund is less than the actuarial cost of the transferred service as determined under clause (a), the amount of pensionable service credited to the member under the Public Service Superannuation Plan shall be the amount of transferred service prorated according to the ratio that the amount paid or transferred to the Public Service Superannuation Fund is to the actuarial cost of the total amount of transferred service.

(c) The person specified in clause (a) may elect to pay directly to the Public Service Superannuation Fund, at the same time as the transfer from the Fund is made, part or all of the difference between the amount transferred from the Fund and the amount required by the Public Service Superannuation Fund under clause (b), and in doing so shall be given credit for the corresponding pensionable service in the Public Service Superannuation Plan.

(3) (a) If a member of the Public Service Superannuation Plan terminates employment and is subsequently employed in accordance with the Plan, each year of pensionable service in the Public Service Superannuation Plan shall count as a school year of employment for the purposes of the Plan if there is transferred to the Fund from the Public Service Superannuation Fund a sum equal to the actuarial cost of the transferred service under the Plan as determined by the actuary.

(b) If the amount transferred to the Fund is less than the actuarial cost of the transferred service as determined under clause (a), the amount of pensionable service credited to the member under the Plan shall be the amount of transferred service prorated according to the ratio that the amount transferred to the Fund is to the actuarial cost of the total amount of transferred service.

(c) The person specified in clause (a) may elect to pay directly to the Fund, at the same time as the transfer from the Public Service Superannuation Fund is made, part or all of the difference between the amount transferred from the Public Service Superannuation Fund and the amount required by the Fund under clause (b) and in doing so shall be given credit for the corresponding pensionable service in the Plan.

(a) to a member on becoming eligible for membership in the Plan, a written explanation of the Plan and the rights and obligations of the member under the Plan;

(b) within 6 months of the fiscal year end of the Plan, an annual statement to each member reporting the member’s current and accumulated contributions, the accrued benefits available to the member, and an explanation of any Plan amendments made during the fiscal year that affect the member’s rights or obligations under the Plan;

(c) within 30 days after receiving notification of the date of retirement or termination of employment of a member, a written statement to the member explaining the member’s benefits; and

(d) within 30 days after receiving notification of the date of death of a member or a pensioner who was a former member, a written statement to the surviving spouse or dependant explaining the benefits available from the Plan.

(2) The Trustee shall annually make a report to members showing the condition of the Fund.

(3) Once in each calendar year a member, a member’s spouse, or, if authorized in writing by the member or the spouse, the agent of the member or the spouse may examine Plan documents or order a photocopy of any Plan documents and the Plan administrator shall provide copies of the requested Plan documents on receiving payment of reasonable fees as determined by the Plan administrator.

36 (1) No benefit under the Plan shall be assigned, charged, anticipated, given as security or surrendered, nor shall such benefit be subject to garnishment, attachment, seizure or any legal process.

(2) For greater certainty, for the purposes of subsection (1) a benefit does not include a refund of contributions or interest payable with respect to the refund of contributions.

(3) For greater certainty, an assignment referred to in subsection (1) does not include

(a) an assignment of pension credits to a spouse under a decree, order or judgment of a competent tribunal arising from the breakdown of the marriage or other relationship in accordance with the Matrimonial Property Act;

(b) an assignment by the legal representative of a deceased person on the distribution of the deceased person’s estate;

(4) Where pension benefits are attached as a result of an order issued pursuant to the Maintenance Enforcement Act, the total value of the pension benefits payable separately to the member or former member and to the recipient of benefits under such order shall not exceed the value of the pension benefits that would have been otherwise payable to the member or former member had such order not been issued.

(5) For greater certainty, a surrender referred to in subsection (1) does not include a reduction in benefits made to avoid the revocation of the registration of the Plan by Revenue Canada.

37 (1) The Plan administrator may require any person or any participating employer to provide the Plan administrator with any information that may be required to substantiate, to the satisfaction of the Plan administrator, a claim for the commencement or continuation of any benefits under the Plan, the accrual of any rights under the Plan, or for the proper administration of the Plan including, but not limited to,

(b) evidence of cohabitation in a conjugal relationship for the required period;

(c) information or documentation relating to the health, teaching service, remuneration, employment contracts and discharge, or termination of employment, of a member, and each person or participating employer shall comply with a directive of the Plan administrator requesting such information.

(2) If a person or participating employer fails to provide the documentation or information required pursuant to subsection (1), the Plan administrator may delay commencement of payments of benefits, suspend payment of benefits that have commenced, or suspend the accrual of rights under the Plan, as applicable, until the person or participating employer complies with the documentation or information requirements.

38 (1) Despite Section 36, if the Plan administrator is presented with satisfactory evidence that a pensioner receiving a pension under this Plan is incapable of managing his or her own affairs, the Plan administrator may direct that any pension payable to that pensioner shall be made payable to the spouse of the pensioner, or to another member of the pensioner’s family or household, or to another person whom the Plan administrator considers to be qualified to administer the pension in the best interests of the pensioner, and, the receipt of payments by the designated person shall be a sufficient discharge of the obligations of the Fund relating to that payment.

(2) Payments under subsection (1) shall not be made unless the payee indemnifies the Plan for the payment.

39 (1) Where a pensioner establishes, by a written statement to the Plan administrator from a medical doctor licensed to practice in Canada, that the life expectancy of the pensioner is considerably shorter than the life expectancy for persons of comparable age and gender according to the Canada Life Tables published by Statistics Canada, as updated from time to time, and the pensioner makes a written request for an equivalent lump sum payment in lieu of a pension or other benefits under the Plan, the Plan administrator may direct that an actuarial equivalent lump sum settlement be paid to the pensioner.

(2) Subsection (1) does not apply to a pensioner who has a spouse, a child or children under age 18, or a dependant.

40 (1) The Plan administrator shall keep all accounts and records that are necessary for the administrative, actuarial and financial requirements of the Plan.

(2) The Plan administrator shall establish the forms to be used for purposes of the Plan.

(b) “pension benefit earned during the marriage” means the pension benefit earned by the member or former member during the period of

(2) Where a member or former member is entitled to a benefit, or where a former member is receiving pension payments, and any of the following apply, the spouse of the member or former member may apply to the court for a division of the pension benefits earned during the marriage:

(c) the member and the member’s spouse or the former member and the former member’s spouse, as the case may be, have been living separate and apart and there is no reasonable prospect of the resumption of cohabitation.

(3) The Court may, having regard to all the circumstances, order that the spouse of the member or former member shall receive such proportion, not exceeding one-half, of the pension benefit earned during marriage as the Court may order.

(4) Where, pursuant to this Section, a Court orders the division of a pension benefit earned during the marriage,

(a) the spouse is entitled to payment of a pension based on that division commencing on

(i) in the case of a member who is entitled to a benefit, the date on which payment of a pension to the member commences, or the normal retirement date of the member, whichever is earlier,

(ii) in the case of a former member who is receiving monthly pension payments, the month following the effective date established in the court order;

(b) the spouse is entitled, upon the member exercising the right to transfer pension benefits on termination of employment pursuant to Part VIII of the Plan, to require the plan administrator to pay the commuted value of the spouse’s pension entitlement pursuant to that Part;

(c) the estate of the spouse of the member or former member is entitled to a refund of the contributions plus interest made in respect of that spouse’s portion of the pension benefit earned during the marriage if the spouse dies before receiving the pension;

(d) a subsequent spouse of the spouse of a member or former member is not entitled to any pension benefit or other benefit under the Plan;

(e) the pension of the spouse is not affected by the death of the member or former member;

(f) the pension of the member or former member is not affected by the death of the spouse;

(g) the plan administrator shall provide information to the spouse pursuant to Section 35.

(5) A Court order made pursuant to this Section shall not entitle the spouse of the member or former member to other pension benefits under the Plan.

(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 or other benefit under the Plan 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 (2) to (5) inclusive do not apply.

(7) Where pension benefits of the member or former member are to be distributed to the spouse pursuant to this Section, the total value of the pension benefits payable separately to the member or former member and the spouse shall not exceed the value of the pension benefits that would have been otherwise payable to the member or former member had a marriage breakdown specified in subsection (2) not occurred.

42 Despite anything else in this Plan, the Plan may be amended and contributions refunded or benefits reduced solely to avoid revocation of the Plan under the Income Tax Act (Canada).

Appendix 1— Rates of Adjustments for Inflation
to Pensions in Payment Prior to January 1, 1994

1 The amount of a pension that first became payable under the Plan during the periods set forth below shall be increased by the percentage set forth opposite the said periods as follows:

2 The increases in pensions payable pursuant to Section 1 shall be made after the calculation of the amount of the pension has been made according to the Plan and the increases shall be payable only in respect of pension payments made on and after January 1, 1972.

3 The amount of a pension payable under the Plan immediately before the dates set forth in this Section shall be increased on each of the particular dates by the percentage set forth opposite the respective dates as follows:

4 The increase payable on January 1, 1993 and in each subsequent year shall be prorated according to the number of months in the preceding calendar year that the pension was paid.

Schedule “B”— Schedule of Special Quarterly Payments Payable to the Fund by the Province Commencing November 1, 1993 and Ending August 1, 2003

The current consolidation of the Teachers’ Pension Plan Regulations made under the Teachers’ Pension Act includes all of the following regulations:

N.S. Regulation	In force date*	How in force	Royal Gazette Part II Issue
88/1999	Mar 31, 1999	date specified	Sep 24, 1999
147/2001	Jul 1, 2000	date specified	Dec 28, 2001
39/2001	Apr 4, 2001	date specified	Apr 20, 2001
25/2002	Mar 5, 2002	date specified	Mar 22, 2002
139/2002	Apr 1, 2003	date specified	Nov 29, 2002
60/2006	Apr 24, 2006	date filed (not filed within 7 days)	May 12, 2006
387/2007	Sep 11, 2007	date filed (not filed within 7 days)	Sep 28, 2007
15/2009	Aug 1, 2008	date specified	Feb 13, 2009
16/2009	Aug 1, 2008	date specified	Feb 13, 2009
38/2009	Feb 19, 2009	date filed (not filed within 7 days)	Feb 27, 2009
39/2009	Feb 19, 2009	date filed (not filed within 7 days)	Feb 27, 2009
40/2009	Feb 19, 2009	date filed (not filed within 7 days)	Feb 27, 2009
41/2009	Feb 19, 2009	date filed (not filed within 7 days)	Feb 27, 2009
265/2009	Aug 21, 2009	date filed (not filed within 7 days)	Sep 11, 2009
160/2011	Apr 1, 2011	date specified	Apr 22, 2011
161/2011	Apr 1, 2011	date specified	Apr 22, 2011
135/2012	Apr 1, 2011	date specified	Jul 13, 2012
136/2012	Jun 4, 2012	date specified	Jul 13, 2012
224/2012	Dec 20, 2012	date filed	Jan 11, 2013
40/2014	Mar 10, 2014	date specified	Apr 4, 2014
93/2014	Aug 1, 2014	date specified	Jul 11, 2014
94/2014	Aug 1, 2014	date specified	Jul 11, 2014
206/2015	Mar 25, 2015	date specified	May 15, 2015
64/2018	Feb 1, 2018	date specified	Apr 27, 2018
51/2019	Apr 1, 2019	date specified	Apr 12, 2019
133/2020	Aug 1, 2020	date specified	Oct 9, 2020
45/2021	Aug 1, 2021	date specified	Mar 26, 2021
140/2022	Aug 1, 2022	date specified	Jul 15, 2022
82/2023	Aug 1, 2023	date specified	Jun 2, 2023
113/2024	Aug 1, 2024	date specified	Jun 28, 2024

The following regulations are not yet in force and are not included in the current consolidation:

*See subsection 3(6) of the Regulations Act for rules about in force dates of regulations.

ad. = added am. = amended	fc. = fee change ra. = reassigned		rep. = repealed rs. = repealed and substituted
Provision affected		How affected
1(2)...................................................		am. 51/2019
2(2)...................................................		am. 51/2019 (clause lettering removed)
2(2)(a) defn. of “absent from duty”..................................................		rs. 39/2001
2(2)(c) defn. of “actuarial assumptions and methods”.......		rs. 60/2006
2(2)(ca) defn. of “actuarial deficit”..................................................		ad. 60/2006
2(2)(cb) defn. of “actuarial liabilities”..................................................		ad. 60/2006
2(2)(d) defn. of “actuarial surplus”..................................................		rs. 60/2006
2(2)(da) defn. of “Actuarial Valuation Report”.....................................		ad. 60/2006
2(2)(db) defn. of “actuarial value”..................................................		ad. 60/2006
2(2)(e) defn. of “actuary”............		rs. 60/2006
2(2)(f) defn. of “Administrator”.		rs. 60/2006
2(2)(ra) defn. of “indexing”........		ad. 60/2006
2(2), defn. of “long-term disability plan”.........................................		ad. 51/2019
2(2), defn. of “medical consultant”..................................................		am. 51/2019
2(2)(w) defn. of “Minister”.........		am. 64/2018
2(2)(y) defn. of “participating employer”, (iv).........................		rep. 64/2018
2(2), defn. of “participating employer”, (i)...........................		am. 51/2019
2(2), defn. of “Pension Benefits Act”..................................................		am. 51/2019
2(2)(af1) defn. of “period of reduced service”....................................		ad. 147/2001
2(2)(af2) defn. of “permanent contract”...................................		ad. 224/2012
2(2), defn. of “permanent contract”..................................................		am. 51/2019
2(2)(al) defn of “spouse”............		am. 64/2018
2(2)(al) defn of “spouse” , (iii)...		am. 64/2018
2(2)(al) defn of “spouse” , (iiia)..		ad. 64/2018
2(2)(al1) defn. of “substitute teacher”..................................................		ad. 224/2012
2(2), defn. of “substitute teacher”		am. 51/2019
2(2)(ana) defn. of “Trustee”........		ad. 60/2006
2(2), defn. of “teacher”...............		am. 51/2019
2(2)(anb) defn, of “Teachers’ Pension Board”......................................		ad. 64/2018
3(1)...................................................		am. 51/2019
3(1)(a)..........................................		am. 51/2019
3(2A)................................................		ad. 51/2019; am. 45/2021, 140/2022, 82/2023, 113/2024
3(2B).................................................		ad. 45/2021; am. 140/2022, 82/2023, 113/2024
4(2A)................................................		ad. 147/2001; rs. 387/2007, 16/2009, 39/2009, 41/2009, 161/2011, 40/2014; am. 64/2018
4(2A)(a)-(c).................................		am. 64/2018
4(2A)(d)......................................		rep. 64/2018
5(1)...................................................		am. 39/2001
5(2)...................................................		rep. 39/2001; ad. 93/2014
5(2A)-(2B)........................................		ad. 93/2014
5(2C)-(2D)........................................		ad. 94/2014; am 51/2019
5(3)(a)...............................................		rs. 94/2014; am. 51/2019
5(3)(b)...............................................		rs. 94/2014
6(1)(a)...............................................		rs. 265/2009
6(1)(d)...............................................		ad. 147/2001; rs. 39/2009; rep. 41/2009
8(1)-(2).............................................		rs. 265/2009
9(2)(d)...............................................		ad. 147/2001
10(2).................................................		am. 51/2019
11(1).................................................		am. 51/2019
11(1A)..............................................		ad. 51/2019; am. 133/2020, 45/2021, 140/2022, 82/2023, 113/2024
11(2).................................................		am. 51/2019, 133/2020
11(2)(a)-(b)..................................		am. 51/2019
11(2A)..............................................		ad. 51/2019; am. 133/2020, 45/2021, 140/2022, 82/2023, 113/2024
11(2B)...............................................		ad. 133/2020; am. 45/2021, 140/2022, 82/2023, 113/2024
11(3).................................................		am. 51/2019¹¹
11(4).................................................		rs. 136/2012; am. 51/2019
11(4)(a)-(b)..................................		am. 51/2019
11(4A)..............................................		ad. 51/2019; am. 133/2020, 45/2021, 140/2022, 82/2023, 113/2024
11(4A)(a).....................................		am. 113/2024
11(4B)...............................................		ad. 133/2020; am. 45/2021, 140/2022, 82/2023, 113/2024
11(5).................................................		ad. 136/2012
12(1)(b).............................................		am. 39/2001
12(1A)..............................................		ad. 224/2012
12(3)(a).............................................		am. 64/2018
12A...................................................		ad. 147/2001; rep. 39/2009
13......................................................		ra. as 13(1) 25/2002
13(1)............................................		ra. from 13 25/2002; rs. 160/2011, 135/2012
13(2)............................................		ad. 25/2002; am. 64/2018
16(1).................................................		rs. 135/2012
16(1A)..............................................		ad. 135/2012
16(2).................................................		rs. 160/2011, 135/2012
16(3)-(5)...........................................		ad. 160/2011; rs. 135/2012
17(1)-(2)...........................................		rs. 206/2015
17(2A)..............................................		ad. 94/2014; rep. 206/2015
17(4).................................................		rs. 160/2011, 135/2012
17(7).................................................		ad. 160/2011; ad. 135/2012⁴
18(2)(a)(ia).......................................		ad. 51/2019
18(2)(b).............................................		am. 64/2018; am. 51/2019
19(4)-(6)...........................................		ad. 160/2011; rs. 135/2012
19(7).................................................		ad. 135/2012
20(b).................................................		am. 25/2002; rs. 64/2018
21(8).................................................		am. 39/2001
21(12)(a)...........................................		am. 25/2002; rs. 64/2018
21(12)(b)(ii)......................................		am. 25/2002; rs. 64/2018
21A...................................................		ad. 139/2002
21A(3).........................................		am. 60/2006
21A(6).........................................		am. 64/2018
21A(19).......................................		am. 64/2018
25(1).................................................		rs. 136/2012
25(4)(a).............................................		rs. 136/2012
27......................................................		rs. 60/2006
27A-27C...........................................		ad. 60/2006
29(1).................................................		am. 39/2001; rs. 64/2018
29(1A)..............................................		ad. 64/2018
29(2).................................................		am. 25/2002, 60/2006
29(2)(d).......................................		ad. 147/2001; rs. 38/2009
31(1).................................................		rs. 40/2009
31(1)(a)........................................		ra. as 31(1) 64/2018
31(1)(aa)⁷....................................		ad. 94/2014; ra. as 31(1A) 64/2018
31(1)(b).......................................		ra. as 31(1B) 64/2018⁸
31(1)(b)(7)...............................		rs. 15/2009
31(1)(b)(8)...............................		ad. 15/2009
31(1)(c)........................................		am. 39/2001
31(1)(h).......................................		ad. 39/2001
31(1).................................................		ra. from 31(1)(a) 64/2018
31(1A)..............................................		ra. from 31(1)(aa)⁷ 64/2018; am. 64/2018; am. 51/2019
31(1B)...............................................		ra. from 31(1)(b) 64/2018⁸; am. 64/2018
31(2)(b).............................................		am. 39/2001
31(2)(c).............................................		rs. 39/2001
31(2)(f).............................................		am. 39/2001
31(2)(h).............................................		ad. 39/2001; rs. 15/2009; am. 64/2018
31(2)(i).............................................		ad. 15/2009
31(4).................................................		rs. 38/2009; am. 64/2018
31(4)(c)........................................		am. 39/2001
31(4)(h).......................................		ad. 39/2001; rs. 15/2009
31(4)(i)³.......................................		ad. 15/2009
31(4A)..............................................		ad. 38/2009; am. 64/2018
31(4B)...............................................		ad. 38/2009²
31(4B)(h).....................................		rs. 15/2009²
31(4B)(i)......................................		ad. 15/2009²
31(4C)...............................................		ad. 38/2009; am. 64/2018
31(6).................................................		rs. 38/2009; am. 51/2019
31(7).................................................		rs. 38/2009; am. 64/2018
32(1)(a).............................................		am. 64/2018
34(1).................................................		am. 60/2006
37(1)(a).............................................		am. 51/2019
41(1)(b)(i).........................................		am. 64/2018
41(1)(b)(ia).......................................		ad. 64/2018
41(2).................................................		am. 51/2019
41(2)(b).......................................		am. 51/2019
41(3).................................................		am. 51/2019

	Note	Effective date
1	The reference in s. 32(1)(a) to the Minister of Education and Culture should be read as a reference to the Minister of Education in accordance with O.I.C. 1999-399 under the Public Service Act, R.S.N.S. 1989, c. 376.	Aug 16, 1999
2	Amendments to s. 31(4B)(h) and (i) made by N.S. Reg 15/2009 have been applied to s. 31(4B) as added by N.S. Reg 38/2009, which was filed out of chronological order, for the purposes of this consolidation.
3	Clause 31(4)(j) added by N.S. Reg. 15/2009 redesignated as clause (i) for the purposes of this consolidation. (corrected by N.S. Reg 64/2018)
4	Duplicate s. 17(7) added by N.S. Reg. 135/2012 omitted from text for the purposes of this consolidation.
5	The reference in s. 32(1)(a) to the Minister of Education and Culture should be read as a reference to the Minister of Education and Early Childhood Development in accordance with O.I.C. 2013-128 under the Public Service Act, R.S.N.S. 1989, c. 376. (corrected by N.S. Reg. 64/2018)	Apr 4, 2013
6	The reference in s. 2(2)(w) to the Minister of Finance should be read as a reference to the Minister of Finance and Treasury Board in accordance with O.I.C. 2013-348 under the Public Service Act, R.S.N.S. 1989, c. 376. (corrected by N.S. Reg. 64/2018)	Oct 22, 2013
7	Clause 31(1)(ai) added by N.S. Reg. 94/2012 redesignated as clause (aa) for the purposes of this consolidation. (corrected by N.S. Reg 64/2018)
8	The provisions in subsection 31(1B), as redesignated by N.S. Reg 64/2018, numbered (1) to (8) have been redesignated as clauses (a) to (h) to correct the structure of the subsection and provide consistency with the other subsections in s. 31 for the purposes of this consolidation.	Feb 1, 2018
9	The Education Act referred to in these regulations is repealed and replaced with the Education Act, S.N.S. 2018, c. 1, Schedule A. Cross-references to provisions of the former Act have not been updated by the Office of the Registrar of Regulations. (corrected by N.S. Reg. 51/2019)	Apr 1, 2018
10	References to a “school board” in these regulations should be read as references to an “education entity” in accordance with s. 52(1)(a) of the Education Reform (2018) Act, S.N.S. 2018, c. 1. (corrected by N.S. Reg. 51/2019)	Apr 1, 2018
11	Amending instructions in N.S. Reg. 51/2019 specify amendments to s. 11(3)(a) and (b), which do not exist; amendments made to s. 11(3) for the purposes of this consolidation.	Apr 1, 2019

Note: Only regulations that are specifically repealed and replaced appear in this table. It may not reflect the entire history of regulations on this subject matter.

The years prior to January 1, 1961	-	20%
The period from Jan. 1, 1961 to Dec. 31, 1961, both dates inclusive	-	22%
The period from Jan. 1, 1962 to Dec. 31, 1962, both dates inclusive	-	20%
The period from Jan. 1, 1963 to Dec. 31, 1963, both dates inclusive	-	18%
The period from Jan. 1, 1964 to Dec. 31, 1964, both dates inclusive	-	16%
The period from Jan. 1, 1965 to Dec. 31, 1965, both dates inclusive	-	14%
The period from Jan. 1, 1966 to Dec. 31, 1966, both dates inclusive	-	12%
The period from Jan. 1, 1967 to Dec. 31, 1967, both dates inclusive	-	10%
The period from Jan. 1, 1968 to Dec. 31, 1968, both dates inclusive	-	8%
The period from Jan. 1, 1969 to Dec. 31, 1969, both dates inclusive	-	6%
The period from Jan. 1, 1970 to Dec. 31, 1970, both dates inclusive	-	4%
The period from Jan. 1, 1971 to Dec. 31, 1971, both dates inclusive	-	2%

January 1, 1973	-	2%
January 1, 1974	-	2%
January 1, 1975	-	2%
January 1, 1976	-	2%
April 1, 1976	-	2%
January 1, 1977	-	4%
January 1, 1978	-	4%
January 1, 1979	-	4%
January 1, 1980	-	6%
January 1, 1981	-	6%
January 1, 1982	-	6%
January 1, 1983	-	6%
January 1, 1984	-	6%
January 1, 1985	-	6%
January 1, 1986	-	6%
January 1, 1987	-	6%
January 1, 1988	-	6%
January 1, 1989	-	4.1%
January 1, 1990	-	4.8%
January 1, 1991	-	4.8%
January 1, 1992	-	5.8%
January 1, 1993	-	1.8%

	Payment Date	Payment Amount
1	01 Nov 1993	$2,500,000
2	01 Feb 1994	2,500,000
3	01 May 1994	2,500,000
4	01 Aug 1994	2,500,000	$10,000,000
5	01 Nov 1994	$2,687,500
6	01 Feb 1995	2,687,500
7	01 May 1995	2,687,500
8	01 Aug 1995	2,687,500	$10,750,000
9	01 Nov 1995	$2,889,063
10	01 Feb 1996	2,889,063
11	01 May 1996	2,889,063
12	01 Aug 1996	2,889,063	$11,556,250
13	01 Nov 1996	$3,105,742
14	01 Feb 1997	3,105,742
15	01 May 1997	3,105,742
16	01 Aug 1997	3,105,742	$12,422,969
17	01 Nov 1997	$3,338,673
18	01 Feb 1998	3,338,673
19	01 May 1998	3,338,673
20	01 Aug 1998	3,338,673	$13,354,691
21	01 Nov 1998	$3,589,073
22	01 Feb 1999	3,589,073
23	01 May 1999	3,589,073
24	01 Aug 1999	3,589,073	$14,356,293
25	01 Nov 1999	$3,858,254
26	01 Feb 2000	3,858,254
27	01 May 2000	3,858,254
28	01 Aug 2000	3,858,254	$15,433,015
29	01 Nov 2000	$4,147,623
30	01 Feb 2001	4,147,623
31	01 May 2001	4,147,623
32	01 Aug 2001	4,147,623	$16,590,491
33	01 Nov 2001	$4,458,695
34	01 Feb 2002	4,458,695
35	01 May 2002	4,458,695
36	01 Aug 2002	4,458,695	$17,834,778
37	01 Nov 2002	$4,793,097
38	01 Feb 2003	4,793,097
39	01 May 2003	4,793,097
40	01 Aug 2003	4,793,097	$19,172,387

Teachers’ Pension Plan Regulations	N.S. Reg. 88/1999
Teachers’ Pension Act
Note: The information in these tables does not form part of the regulations and is compiled by the Office of the Registrar of Regulations for reference only.