(1) In these regulations,

"Act" means the Territorial Court Act; (Loi)

"actuarial liability" means the actuarial present value of all retirement pensions, deferred pensions payable to former judges and spouses' pensions that are in the course of payment, plus the actuarial present value of that portion of all future benefits payable to judges or their spouses that is attributable, on a pro rata basis, to pensionable service performed prior to a date on which an actuarial valuation of the Plan is prepared under subsection 8(8), and includes any benefits or expenses due and payable from the Fund on a date on which an actuarial valuation of the Plan is prepared under subsection 8(8); (passif actuariel)

"actuarial value" means

where the actuarial present value is determined by an actuary using techniques and assumptions specified by the Canadian Institute of Actuaries for the purposes of determining minimum transfer values from pension plans modified to reflect an assumption that future salary increases will be equal to the rate of inflation plus 1% per annum. (valeur actuarielle)

"actuary" means the person appointed by the Minister under subsection 10(4) to be the actuary of the Fund; (actuaire)

"amortization payment" means the amount, payable quarterly in arrears over a period not exceeding 15 years, the present value of which, on a date on which an actuarial valuation of the Plan is prepared under subsection 8(8), is equal to the amount, if any, by which the actuarial liability, as determined by the actuary, exceeds the value of the assets of the Fund on that date; (paiement d'amortissement)

"auditor" means the firm of accountants appointed under subsection 10(3); (vérificateur)

"average consumer price index" for a calendar year means the amount obtained by dividing by 12 the aggregate of all amounts each of which is the consumer price index for a month in the 12 month period ending on September 30 of the immediately preceding calendar year; (indice moyen des prix à la consommation)

"average wage" means, for a calendar year, the amount that is obtained by dividing by 12 the aggregate of all amounts, each of which is the wage measure for a month, in the 12 month period ending on June 30 of the immediately preceding calendar year; (salaire moyen)

"commuted value" means the actuarial present value of a deferred pension or a spouse's pension as determined by the actuary using techniques and assumptions specified by the Canadian Institute of Actuaries that are applicable, when the determination is made, for the purposes of determining minimum transfer values from pension plans; (valeur capitalisée)

"consumer price index for a month" means the consumer price index for Canada for the month as published by Statistics Canada under the authority of the Statistics Act (Canada); (indice mensuel des prix à la consommation)

"deferred pension" means the retirement pension earned to the date of resignation of a judge that the judge is entitled to receive at a later date prior to attaining 69 years of age; (pension différée)

"early retirement pension" means the amount equal to the retirement pension earned to the date of resignation multiplied by the early retirement reduction factor; (pension de retraite anticipée)

"early retirement reduction factor" means,

"effective date" means the day fixed by order of the Commissioner as the day on which the Plan comes into effect; (date d'entrée en vigueur)

"former judge" means a person who has resigned his or her appointment as judge under the Act after the effective date and who elected to receive a retirement pension or a deferred pension in accordance with section 3 and who remains entitled to benefits under this Plan; (ancien juge)

"Fund" means the assets of the Plan held by the trustee and includes any amounts due and payable under section 8 that have not been received by the Fund; (fonds)

"Income Tax Act" means the Income Tax Act (Canada) and includes the regulations made thereunder; (Loi de l'impôt sur le revenu)

"investment manager" means a firm of professional investment counsellors appointed by the Minister to direct the investment of the assets of the Fund; (gestionnaire en placements)

"judge" means a judge of the Territorial Court of the Northwest Territories and includes a Chief Judge but does not include a deputy judge or a person who has resigned his or her appointment as a judge under the Act; (juge)

"judicial service" means the period, measured in years and months, commencing on the first day of the month in which a judge was appointed and ending on the last day of the month coincident with, or immediately following the earlier of the days on which the judge’s resignation, death or attainment of age 69 occurs, and includes periods during which a judge is disabled and, subject to subsection (2) and subsection (2.1), periods during which a judge is on a leave of absence, with or without remuneration, authorized by the Minister; (service judiciaire)

"maximum annual pension limit" means, in respect of a calendar year, the greater of

"Minister" means the Minister of Justice; (ministre)

"money purchase limit" means, in respect of a calendar year, the money purchase limit as defined in subsection 147.1(1) of the Income Tax Act; (plafond des cotisations déterminées)

"normal actuarial cost" in respect of a calendar year means the actuarial present value of that portion of all future benefits payable to judges or their spouses that is attributable, on a pro rata basis, to one year of pensionable service; (coût actuariel normal)

"pensionable salary" means the annual average salary calculated in accordance with subsection (4); (traitement ouvrant droit à pension)

"pensionable service" means judicial service performed after the effective date and any pensionable service purchased or provided under the provisions of a reciprocal agreement; (service ouvrant droit à pension)

"period of parenting" means, in respect of a period of leave of absence taken by a judge, a period of parenting as defined in paragraph 8507(3)(b) of the Income Tax Regulations made under the Income Tax Act; (période d’obligations familiales)

"Plan" means the Territorial Court Judges Registered Pension Plan; (régime)

"reciprocal pension agreement" means an agreement referred to in subsection (8); (accord réciproque de pension)

"resignation" means voluntary resignation pursuant to section 10 of the Act, retirement pursuant to section 11 of the Act or removal pursuant to section 31.8 of the Act; (démission) "retirement pension" means, subject to subsection (6), the amount of annual pension earned by a judge to the day of retirement, and

"RRSP" means a registered retirement savings plan as defined pursuant to section 146 of the Income Tax Act; (REÉR)

"salary" means such amounts as are paid or payable to a judge pursuant to the Act and includes a Chief Judge's allowance and such amount as a judge is deemed to receive pursuant to these regulations during any period when the judge is disabled or is on a leave of absence authorized by the Minister; (traitement)

"spouse", in relation to a judge or former judge, means

"spouse's pension" means the lifetime pension payable to a spouse upon the death of a judge or former judge and determined in accordance with subsection 4(2); (pension de conjoint)

"trust agreement" means the written agreement between the trustee and the Minister respecting the duties and obligations of the trustee; (entente avec le fiduciaire) "trustee" means a trust company in Canada selected by the Minister to act as trustee of the Plan and custodian of the assets of the Fund under the trust agreement; (fiduciaire)

"wage measure for a month" means

(2) For the purposes of the definition "judicial service", the aggregate of all periods of leave of absence that may be included as part of judicial service shall not exceed eight years, but the aggregate of all periods of leave of absence that are not taken as periods of parenting shall not exceed five years.

(2.1) For the purposes of the definition "judicial service" and subsection (2), a period of leave of absence taken by a judge after March 31, 1999 shall not be included as part of judicial service where

(3) For the purposes of the definition "salary", where a judge is disabled or on a leave of absence authorized by the Minister, the judge shall be deemed to receive the same salary as if he or she were not disabled or on leave of absence.

(4) For the purposes of the definition "pensionable salary" in respect of pensionable service earned or credited in respect of periods after 1991, the annual average salary paid to a judge shall be the annual average salary paid to a judge in the 36 month period ending on the last day of the month coincident with, or immediately preceding, the day on which a judge resigns or dies where the salary paid in respect of each month in such period is multiplied by the ratio of the average wage in the year the judge resigned or died to the average wage in the year the salary was paid and, if there are less than 36 complete months after the month in which a judge was last appointed and prior to the month that the judge resigned or died, the annual average shall be calculated by reference to such lesser number of months.

(5) For the purposes of the definition "pensionable salary" in respect of pensionable service earned or credited in respect of periods before 1992, the annual average salary paid to a judge shall be the annual average salary paid to a judge in the consecutive 72 month period ending prior to the day on which a judge resigns or dies in which such average was the highest and, if there are less than 72 complete months after the month in which a judge was last appointed and prior to the month that the judge resigned or died, the annual average shall be calculated by reference to such lesser number of months.

(6) Notwithstanding the definition "retirement pension", on the later of the date that a retirement pension commences to be paid and attainment of 65 years of age, the retirement pension will be reduced by an annual amount equal to the product of pensionable service earned or credited in respect of periods before 1992, the average of the Year's Maximum Pensionable Earnings as defined in the Canada Pension Plan for the year that the retirement pension was determined and the previous two years and the factor 0.007.

(7) For the purposes of these regulations, a judge is disabled when the judge has been medically examined and certified by a medical doctor to be unable to perform the customary duties of a judge as a result of injury or illness.

(8) The Minister of Justice may enter into an agreement on behalf of the Government of the Northwest Territories with Her Majesty the Queen in Right of Canada as represented by the Treasury Board to provide for the transfer of assets

R-123-93,s.2; R-001-97,s.2; R-071-97,s.2; R-031-2000,s.2; R-074-2001,s.2; R-039-2005,s.2.

(1) Persons who are judges on the effective date are eligible to receive the benefits provided under these regulations in respect of judicial service on or after the effective date and in respect of periods prior to the effective date only to the extent of any pensionable service that the judge has elected to purchase pursuant to the provisions of a reciprocal agreement.

(2) Judges who are appointed after the effective date are eligible to receive the benefits provided under these regulations in respect of judicial service performed after appointment and any pensionable service purchased pursuant to a reciprocal agreement.

(3) A judge who objects to participation in this Plan or to receipt of the benefits provided under these regulations because of religious belief and who states such objection to the Minister, in writing, is not eligible for any of the benefits provided under these regulations.

(4) An objection made under subsection (3) is irrevocable unless the Minister, pursuant to a written request from the judge who made the objection, authorizes the reinstatement of the right of such a judge to receive all or a portion of the benefits otherwise provided under these regulations.

(5) A former judge who is reappointed as a judge after he or she has resigned his or her appointment accrues judicial service for the period of his or her reappointment.

(6) If a retirement pension is being paid immediately prior to the reappointment of a former judge, the retirement pension ceases with the monthly payment due immediately prior to the reappointment.

(7) The pension payable to a reappointed judge on his or her date of retirement shall be

(8) Notwithstanding subsections (5) to (7), the amount of pension payable to a reappointed judge is limited to an amount equal to the product of pensionable service and the maximum annual pension limit evaluated at the ultimate date of retirement.

(1) A judge who attains 69 years of age shall receive a retirement pension commencing on the first day of the month immediately following the month in which the judge attains that age.

(2) A judge who resigns his or her appointment on or after attaining 60 years of age and prior to attaining 69 years of age is entitled to receive a retirement pension commencing on the first day of the month immediately following the date of resignation.

(2.1) If the sum of a judge’s judicial service and age, measured in years and months, is 80 years or more on the date of resignation, a judge who resigns his or her appointment prior to attaining 60 years of age is entitled to receive a retirement pension commencing on the first day of the month immediately following the date of resignation.

(3) A judge who resigns his or her appointment on or after attaining 50 years of age and prior to attaining 60 years of age may elect to receive an early retirement pension commencing on the first day of the month immediately following the day of resignation.

(4) Notwithstanding subsections (2), (2.1) and (3), a judge who resigns his or her appointment on or after attaining 50 years of age and prior to attaining 69 years of age may elect to receive a deferred pension commencing on such later day as the judge may elect but no such day may be later than the day on which the judge attains 69 years of age.

(5) A judge who resigns his or her appointment prior to attaining 50 years of age is entitled to receive a deferred pension commencing on such later day as the judge may elect but no such day may be earlier than the day on which the judge attains 50 years of age or later than the day on which the judge attains 69 years of age.

(6) A former judge who is entitled to a deferred pension may elect at any time prior to commencement of the deferred pension to change the day of commencement of the deferred pension to any day that is on or after the day on which the former judge attains 50 years of age but on or before the former judge attains 69 years of age.

(7) Subject to subsection (7.1), the deferred pension of a former judge that becomes payable prior to the former judge attaining 60 years of age shall be equal to the deferred pension multiplied by the early retirement reduction factor.

(7.1) Where the sum of a former judges’s judicial service and age, measured in years and months, is 80 years or more on the day on which the former judge commences receiving a retirement pension, the deferred pension shall not be multiplied by the early retirement reduction factor.

(8) A judge who is disabled and who has not resigned his or her appointment prior to attaining 65 years of age shall retire on attainment of 65 years of age and shall receive a retirement pension commencing on the first day of the month immediately following attainment of 65 years of age.

(9) Every person who is a judge on the effective date of these regulations or who, prior to being appointed as a judge, is a contributor to the Superannuation Account pursuant to section 5 of the Public Service Superannuation Act (Canada) shall be eligible to elect to exercise the provisions of the reciprocal agreement to purchase pensionable service under these regulations.

(10) The amount of pensionable service to be granted to a person who elects to exercise the provisions of the reciprocal agreement shall be equal to the amount of judicial service completed prior to the effective date plus the amount of other pensionable service that may be purchased by the amount of assets transferred to the Fund in respect of any period of service that is not judicial service where such purchase is determined by reference to the actuarial value of the pensionable service being purchased.

(11) Where the amount of money transferred in respect of a person to the Fund under the reciprocal agreement is not sufficient to purchase an amount of service equal to the number of years of pensionable service of that person under the Public Service Superannuation Act (Canada), such person may purchase, with his or her funds, an additional amount of service not exceeding the difference between the amount of pensionable service of that person under the Public Service Superannuation Act (Canada) and the amount of service granted under subsection (10).

(12) Where the amount of money transferred, in respect of a person, to the Fund represents moneys contributed after that person's appointment as a judge and before January 1, 1991, the moneys shall be transferred from the Fund to a registered retirement savings plan under which the person is the annuitant.

(12.1) Subject to the making of all applicable statutory deductions, an amount listed in column 2 of the Schedule shall be paid from the Fund directly to the person listed opposite in column 1 of the Schedule, and shall be deemed to constitute a binding calculation of

less

(13) No pension is payable to a person until the amount of assets to be transferred to the Fund in respect of that person under the reciprocal pension agreement has been so transferred.

(14) Retirement pensions, early retirement pensions and deferred pensions are payable, in monthly instalments, for the lifetime of the former judge and cease with the monthly instalment due immediately preceding the date of death of the former judge. R-001-97,s.3; R-071-97,s.2; R-031-2000,s.3; R-008-2002,s.2.

(1) Subject to subsection (5), the spouse of a judge or former judge is entitled to receive a spouse's pension on the death of the judge or former judge whether the death occurs before or after commencement of the retirement pension, early retirement pension or deferred pension.

(2) The amount of a lifetime pension payable to a spouse on the death of a judge or former judge in respect of pensionable service earned or credited in respect of periods before 1992, shall be equal to 50% of the amount of retirement pension or early retirement pension or deferred pension that the deceased judge or former judge was receiving, including cost-of-living adjustments, immediately prior to his or her death or, if the deceased judge or former judge was not receiving a pension at his or her date of death, 50% of the retirement pension or deferred pension that the deceased judge or former judge would have been entitled to receive under subsection 3(2) if he or she had attained 60 years of age immediately prior to his or her death and had retired.

(3) The amount of a lifetime pension payable to a spouse on the death of a judge or former judge, in respect of pensionable service earned or credited in respect of periods after 1991, shall be equal to 60% of the amount of the retirement pension or early retirement pension or deferred pension that the deceased judge or former judge was receiving, including cost-of-living adjustments, immediately prior to his or her death, or, if the deceased judge was not receiving a pension at his or her death, 60% of the retirement pension or deferred pension that the judge or former judge would have been entitled to receive under subsection 3(2) if he or she had attained 60 years of age immediately prior to his or her death and had retired.

(4) A spouse’s pension is payable, in monthly instalments, for the lifetime of the spouse and shall cease with the monthly instalment due immediately preceding the death of the spouse.

(5) On the death of a judge or former judge prior to the commencement of his or her retirement pension, early retirement pension or deferred pension, the spouse of the deceased judge or former judge is entitled to elect to receive the commuted value of the spouse's pension, in whole or in part, as a cash payment or as a transfer in whole or in part to an RRSP.

(6) A cash payment or transfer to an RRSP referred to in subsection (5) is in lieu of the spouse's pension otherwise payable pursuant to subsection (1).

(7) If a former judge who has no spouse dies before he or she receives 120 payments of his or her retirement pension, early retirement pension or deferred pension, a payment shall be made from the Fund to the estate of the deceased former judge equal to the commuted value of those payments of his or her retirement pension, early retirement pension or deferred pension that would have been made in the period commencing immediately after the date of death of the former judge and ending on the date that is 119 months after the date on which the retirement pension, early retirement pension or deferred pension commenced or would have commenced. R-031-2000,s.4.

(1) Subject to subsection (2), a former judge who has not attained 60 years of age and who is otherwise entitled to a deferred pension but who is not receiving that deferred pension, may elect that the commuted value of all of the deferred pension be paid as a lump sum payment to an RRSP established by the former judge and endorsed by the former judge and the issuer of the RRSP to provide that the proceeds of the RRSP will only be used to provide retirement income commencing on or after attainment of 55 years of age.

(2) The amount of the lump sum payment that may be paid to a former judge's RRSP pursuant to subsection (1) is limited to an amount equal to the deferred pension multiplied by the factor from the following table applicable to the age of the former judge on the date of election and such factor shall be the interpolated value, based on completed months, between the factor at the former judge's attained age on his or her last birthday and the factor at the next age: Age Factor Age Factor

Under 50 9.0 55 10.4 50 9.4 56 10.6 51 9.6 57 10.8 52 9.8 58 11.0 53 10.0 59 11.3 54 10.2 60 11.5

(3) Where

the amount of such excess shall be paid as a lump sum payment to the former judge from the Plan.

(4) Where a former judge elects, under subsection (1), to have a lump sum payment paid to an RRSP, that payment, and any payment paid under subsection (3), constitute the full entitlement of the former judge, his or her surviving spouse and his or her estate under the provisions of the Plan. R-031-2000,s.5.

(1) Subject to subsections (2) and (5), the monthly instalment payable in respect of

shall be increased on January 1 of each year to an amount equal to the amount of the monthly instalment payable immediately prior to such increase multiplied by the ratio of the average consumer price index for the current year to the average consumer price index for the preceding year.

(2) The amount of the first increase to be applied under subsection (1) as of the January 1 immediately following the day on which a judge’s period of judicial service ends shall be reduced to reflect, on a pro rata basis, the amount by which the time elapsed in completed months from the day on which judicial service ends to the immediately following January 1 is less than 12 months.

(3) Notwithstanding subsection (1), the operation of this section shall not serve to reduce the amount of pension otherwise payable to a person on any January 1.

(4) For greater certainty, it is hereby declared that the amount of any monthly instalment of any retirement pension, early retirement pension, deferred pension or spouse's pension shall include all increases applied under subsection (1) or (2).

(5) The annual amount of the monthly instalments of deferred pension payable to a former judge on the date of commencement of such pension shall not exceed the amount determined in accordance with section 8504 of the Income Tax Regulations made under the Income Tax Act. R-031-2000,s.6.

(1) The Minister shall enter into a trust agreement with a trust company in Canada whereby the trust company is the trustee of the Plan and custodian of the assets of the Fund.

(2) The Minister may, subject to the provisions of the trust agreement, terminate a trust agreement and enter into a trust agreement with a successor trust company in Canada to act as trustee of the Plan and custodian of the assets of the Fund.

(3) All benefits payable pursuant to this Plan are payable by the trustee from the Fund and the trustee shall pay such benefits upon the instructions of the Minister.

(4) The trustee is entitled to rely on advice from the Minister that such benefits are in accordance with the provisions of the Plan.

(5) Subject to subsections (6), (13) and (18), the trustee shall ensure that the assets of the Fund are used only to provide benefits to judges, former judges or spouses.

(6) The trustee may pay any legitimate expenses of administering the Plan from the assets of the Fund including fees and expenses of the trustee, the investment manager, the auditor and the actuary.

(7) The Minister shall cause to be paid from the general revenues of the Government of the Northwest Territories to the Fund such amounts, and at such times, as are stipulated under this section.

(8) The actuary shall prepare an actuarial valuation of the Plan on each date for which an actuarial valuation has been requested by the Minister in order to develop the actuarial liability and the normal actuarial cost of the Plan at that date.

(9) The actuary shall prepare an actuarial report to the Minister in respect of each actuarial valuation and shall identify the actuarial liability, the normal actuarial cost, the surplus or deficit in the Fund and the amortization payment required to fund any deficit over a period not exceeding 15 years.

(10) The actuary shall present the report referred to in subsection (9) to the Minister within 180 days following the date of the actuarial valuation.

(11) Subject to subsection (13), the Minister shall cause a cash payment equal to one quarter the normal actuarial cost and amortization payment to be paid to the Fund from the general revenues of the Government of the Northwest Territories within 30 days of the last day of March, June, September and December of each calendar year on and after the effective date.

(12) In the event that these regulations are made after the first quarterly instalment is due, the Minister shall cause any instalments due between the effective date and the day these regulations are made to be paid within 90 days of the latter day.

(13) The aggregate amounts of the normal actuarial cost otherwise payable to the Fund after the date of the most recent actuarial valuation under subsection (8) may be reduced, subject to subsection (20), by the amount of any surplus in the Fund as certified by the actuary at that date.

(14) The trustee may not borrow money on behalf of the Plan except in the circumstances where such borrowing is necessary to provide cash funds for the current payment of benefits under the Plan and to avoid resort to a distress sale of Fund assets.

(15) Where the trustee borrows money to provide cash funds for the reasons set out in subsection (14), the trustee shall repay the money borrowed not later than the 90th day after the date of borrowing.

(16) In the circumstances referred to in subsection (14), the trustee may pledge assets of the Fund equivalent to the amount borrowed as security for the amount borrowed.

(17) In the event that the assets of the Fund are at any time inadequate to provide the benefits to be provided by the Plan, the Minister shall cause a cash payment in the amount of such benefits to be contributed to the Fund from the general revenues of the Government of the Northwest Territories.

(18) The trustee may transfer assets from the Fund to the Consolidated Revenue Fund of the Government of the Northwest Territories only if such transfer is necessary to avoid revocation of the registered status of the Plan pursuant to the Income Tax Act and the amount transferred shall not exceed the amount specified by the Minister of Finance for Canada.

(19) Repealed, R-074-2001,s.3(1).

(20) The total amount of all reductions made under subsection (13) after the date of the most recent actuarial valuation under subsection (8) shall not exceed the amount, if any, by which any surplus in the Fund, as certified by the actuary at that date, exceeds any transfers made under subsection (18) after that date. R-031-2000,s.7; R-074-2001,s.3; R-039-2005,s.3.

(1) Subject to subsections (2) and (3), each judge shall, in respect of judicial service performed after March 31, 1999, contribute to the Fund, in the manner specified in section 8.2, an amount equal to 6% of the salary that is received by the judge for such service.

(2) No contribution is payable under subsection

(1) in respect of

(3) The total amount of the contribution payable by a judge under subsection (1) for any calendar year shall not exceed the amount determined under paragraph 8503(4)(a) of the Income Tax Regulations made under the Income Tax Act and any contribution paid in excess of that amount shall be returned to the judge. R-031-2000,s.8; R-074-2001,s.4.

(1) Subject to subsection (2), the Minister shall

(2) The contribution payable under subsection 8.1(1) by a judge in respect of a period of leave of absence in a calendar year shall, at the judge’s election, be

but in any case all the contribution payable must be paid into the Fund or deducted from salary on or before April 30 of the calendar year following the calendar year in which the period of leave of absence was completed.

(3) The Minister shall keep an account of the contributions made under this section by each judge and former judge, and shall credit interest to each such account at least annually at the rates and in the manner prescribed under the Pension Benefits Standards Act, 1985 (Canada) and any successor legislation. R-031-2000,s.8; R-074-2001,s.5.

(1) The Minister shall appoint an investment counselling firm in Canada to be the investment manager.

(2) An investment manager appointed under subsection (1) shall direct the investment of the assets of the Fund.

(3) Subject to subsection (4), the trustee shall invest the assets of the Fund in accordance with the instructions of the investment manager.

(4) The trustee shall ensure that the assets of the Fund are invested only in such investments and in such proportions as would be permitted if the Plan were subject to the provisions of the Pension Benefits Standards Act, 1985 (Canada) as amended from time to time.

(5) The trustee shall ensure that the assets of the Fund are not invested in any investment prohibited by the Income Tax Act.

(6) The investment manager shall direct the investment of the assets of the Fund in accordance with any written investment policy statement issued in writing by the Minister.

(7) The Minister shall formulate and publish an investment policy statement that shall identify the investment strategy to be followed by the investment manager in the investment of the Fund.

(8) An investment policy statement issued pursuant to subsection (7) shall identify the rate of return objectives, the permissible classes of assets and range of permissible investments allowed in each asset class.

(9) The Minister shall rely on the guidance of the actuary to ensure that the investment policy statement is formulated in a manner that is consistent with the long term nature of the actuarial liability.

(1) The Minister is responsible for the administration of the Plan.

(2) The Minister may appoint public servants or such other persons as the Minister considers appropriate to carry out the day to day administration of the Plan including collection and maintenance of data respecting pensionable and judicial service and pensionable salary for each judge, calculation of retirement benefits, provision of data for the actuary and calculation of payment amounts in respect of normal actuarial costs and amortization payments.

(3) The Minister shall appoint a firm of accountants as the auditor of the Fund.

(4) The Minister shall appoint an actuary who is a Fellow of the Canadian Institute of Actuaries to provide actuarial calculations and advice respecting the administration and actuarial valuations of the Plan.

(5) If the Minister revokes an appointment made under subsection (3) or (4), the Minister shall forthwith appoint a successor actuary or auditor.

(6) The auditor shall perform an audit of the Fund on January 1, 1995 and on each subsequent January 1.

(7) The scope of the audit referred to in subsection

(6) shall be equivalent to that required by or under the Pension Benefits Standards Act, 1985 (Canada) in respect of pension plans subject to that Act.

(8) The auditor shall file a report on every audit with the Minister within 180 days of the date of the audit.

(9) The Minister shall cause an annual information statement to be prepared and supplied to each judge and former judge on or before June 30 of each calendar year, commencing with June 30, 1995.

(10) An annual information statement referred to in subsection (9) shall indicate the amount of retirement pension, early retirement pension, deferred pension, spouse's pension, pensionable salary, pensionable service and judicial service evaluated as at January 1 of the relevant calendar year.

(11) Repealed, R-039-2005,s.4.

(12) The Minister shall send to every judge and former judge copies of the most recent report of the actuary and the most recent report of the auditor within 30 days of receiving the report.

(13) A judge may not withdraw or borrow against any amount to his or her credit in the Plan.

(14) Any benefits payable under the terms of the Plan are for the use and benefit of judges, former judges and spouses and are not capable of being charged, anticipated, given as security or surrendered nor shall such benefits be subject to attachment or legal process for debts of such persons and such benefits shall not confer upon any judge, former judge, spouse, personal representative or any other person, any right or interest in the benefits or deferred benefits that is capable of being assigned or otherwise alienated, nor shall any such benefits be susceptible to surrender or commutation except as specifically provided in this Plan.

(15) To the extent not inconsistent with this Plan, the Minister may make rules to effect the proper administration of the Plan including, but not necessarily limited to, the determination of age, disabled status, salary, pensionable salary and judicial service and periods required to be determined in the administration of the provisions of the Plan.

(16) This Plan may be amended to reduce the benefits payable under it, if such an amendment is needed to avoid the revocation of the Plan's registration under the Income Tax Act.

(17) All monthly instalments of pension benefits payable to former judges or spouses shall be paid on the first day of each month and shall be equal to one- twelfth of the amount of the applicable annual retirement pension, early retirement pension, deferred pension or spouse’s pension. R-123-93,s.3(1),(2); R-031-2000,s.9; R-039-2005,s.4.