Judges' Supplemental Pension Plan Regulations

(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, monthly benefits payable to a judge who is disabled 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 to judicial service performed prior to a date on which an actuarial valuation of the Plan is prepared under subsection 9(5); (passif actuariel)

"actuary" means the person appointed by the Minister under subsection 9(3) to be the actuary of the Plan; (actuaire)

"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)

"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 prior to attaining 69 years of age; (pension différée)

"early retirement pension" means the amount determined as the retirement pension multiplied by the early retirement reduction factor; (pension de retraite anticipée)

"early retirement reduction factor" means the number obtained when the product of 0.0025 and the number of complete months from a judge or former judge's actual date of commencement of pension to the date that the judge or former judge would have attained 60 years of age is subtracted from 1.0; (facteur de réduction pour retraite anticipée)

"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 the provisions of section 3 of these regulations and who remains entitled to benefits under this Plan; (ancien juge)

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

"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)

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

"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 to one year of judicial service; (coût actuariel normal)

"pensionable salary" means the annual rate of salary payable to a judge on the day immediately prior to the day the judge resigns or dies; (traitement ouvrant droit à pension)

"Plan" means the Judges' Supplemental Pension Plan; (régime) "Registered Pension Plan" means the pension plan established by the Judges' Registered Pension Plan Regulations made under the Act; (régime enregistré 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 the amount of annual pension earned by a judge to the day of retirement and shall be equal to the lesser of

and that resulting product shall be reduced by the amount of retirement pension earned or accrued in respect of judicial service under the Registered Pension Plan at that time; (pension de retraite)

"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 5(2); (pension de conjoint)

(2) For the purposes of these regulations, "judicial service" and "salary" have the meanings assigned under and shall be determined in accordance with the Judges’ Registered Pension Plan Regulations, made under the Act.

(3) Repealed, R-075-2001,s.2(2).

(4) 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. R-072-97,s.1; R-032-2000,s.2; R-075- 2001,s.2; R-040-2005,s.2.

(1) Persons who were judges on the effective date, are eligible to receive the benefits provided under these regulations in respect of judicial service performed both before and after the effective date.

(2) Judges appointed after the effective date, are eligible to receive the benefits provided under these regulations in respect of judicial service performed after their date of appointment.

(3) A judge who objects to participation in this Plan or to receipt of the benefits provided under these regulations or to participation in the registered pension plan 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 calculated to reflect judicial service performed both before and after reappointment and shall be based on pensionable salary evaluated at the 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 or on the first day of any month prior to attaining 69 years of age.

(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 or on the first day of any month prior to attaining 69 years of age.

(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) 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 a deferred pension commencing on attainment of 60 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 attainment of 60 years of age.

(6) A former judge who is entitled to a deferred pension may elect at any time prior to attaining 69 years of age 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 is on or before the day on which 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 judge’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) 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.

(9) 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.

(10) 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.

(11) 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.

(12) Notwithstanding subsections (1) to (11), any election that a judge or former judge makes pursuant to this section shall be made at the same time and in the same form as similar elections made pursuant to section 3 of the Registered Pension Plan. R-072-97,s.1; R-032-2000,s.3; R-009-2002,s.2.

(1) Where a judge is disabled, and the disability continues for six months, the judge is thereafter entitled to receive a monthly benefit equal to 70% of 1/12 of the annual salary of the judge.

(2) The disability benefit under subsection (1) is payable until the earlier of the day on which the judge recovers from the disability, retires, attains 65 years of age and dies.

(1) Subject to subsection (4), 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 shall be equal to 60% of the amount of retirement pension, 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 death, 60% 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) 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.

(4) 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 as a cash payment if the spouse makes an equivalent election pursuant to section 4 of the Registered Pension Plan.

(5) A cash payment referred to in subsection (4) shall be in lieu of the spouse's pension otherwise payable pursuant to subsection (1).

(6) If a former judge who has no spouse dies before he or she has received 120 payments of his or her retirement pension, early retirement pension or deferred pension, a payment shall be made 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-032-2000,s.4.

(1) This section does not apply to a former judge.

(2) Where a judge dies before attaining 65 years of age, a lump sum equivalent to four times the annual salary of the deceased judge at the date of death, less any amount payable under contracts of insurance purchased by the Government of the Northwest Territories that are applicable to the judge, is payable to

(3) Repealed, R-040-2005,s.3.

(1) A judge may designate a beneficiary for the purposes of section 6 in accordance with this section.

(2) The designation of a beneficiary must be in writing in a form approved by the Minister, which form must be dated, signed by the person who witnessed the judge’s signature and sent to the Minister or a person designated by the Minister.

(3) The designation of a beneficiary by a judge

(1) 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 the former judge if the former judge makes an equivalent election pursuant to subsection 5(1) of the Registered Pension Plan.

(2) Repealed, R-032-2000,s.5(a).

(3) The lump sum payment elected pursuant to subsection (1) shall be the full and complete entitlement of the former judge pursuant to the provisions of this Plan.

(4) If a former judge elects to receive a lump sum payment pursuant to subsection (1), his or her spouse is not entitled to receive any benefit from this Plan upon the subsequent death of the former judge.

(5) If a former judge elects to receive a lump sum payment pursuant to subsection (1), the amount otherwise payable on the death of the former judge in accordance with section 5 shall not be paid to the estate of the deceased former judge. R-032-2000,s.5.

(1) Subject to subsection (2), 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 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 pursuant to subsection (1) or (2) prior to that time. R- 032-2000,s.6.

(5) Repealed, R-032-2000,s.3.

(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 judicial service and pensionable salary for each judge, calculation of retirement benefits and provision of data for the actuary.

(3) 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.

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

(5) 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.

(6) The actuary shall prepare an actuarial report to the Minister in respect of each actuarial valuation and shall identify the actuarial liability and the normal actuarial cost of the Plan.

(7) The actuary shall present the report referred to in subsection (6) to the Minister within 180 days following the date of the actuarial valuation.

(8) 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, 1994.

(9) An annual information statement referred to in subsection (8) shall indicate the amount of retirement pension, early retirement pension, deferred pension, pensionable salary and judicial service evaluated as at January 1 of the relevant calendar year.

(10) Repealed, R-040-2005,s.6.

(11) The Minister shall send to every judge and former judge copies of every report of the actuary within 30 days after receiving the report.

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

(13) 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 nor shall such benefits confer upon any judge, former judge, spouse, personal representative or any other person, any right or interest in the benefits or deferred benefits which 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.

(14) All benefits payable pursuant to this Plan shall be paid from the Consolidated Revenue Fund.

(15) All benefits payable pursuant to the provisions of this Plan are guaranteed by the Government of the Northwest Territories.

(16) To the extent not inconsistent with this Plan, the Minister may make rules to effect the proper and efficient 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.

(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 applicable retirement pension, early retirement pension, deferred pension or spouse’s pension. R-032-2000,s.7; R-040-2005,s.5,6.