Acts and regulations – Pension

The main provisions of the public service pension plan are mentioned in the following statutory instruments:

• Public Service Superannuation Act
• Public Service Superannuation Regulations

Other statutes provide supplementary retirement benefits for certain persons in receipt of pensions payable out of the Consolidated Revenue Fund:

• Supplementary Retirement Benefits Act
• Special Retirement Arrangements Act
• Retirement Compensation Arrangements Regulations, No1
• Retirement Compensation Arrangements Regulations, No2

In the event of a separation or a divorce, an act provides the division of the pension benefits between the plan member and the spouse or former spouse:

• Pension Benefits Division Act
• Pension Benefits Division Regulations

Information about the Income Tax Act and its Regulations is available in the following statutory instruments:

• Income Tax Act
• Income Tax Regulations