Acts and Regulations

T-1 - Teachers’ Pension Act

Section 4
Disposition versions

Full text
Calculation of pensionable service
4(1)Subject to this Act, the following service may be counted by a contributor as pensionable service, namely,
(a) non-elective service, comprising
(i) any period of service during which he or she was required to contribute to the Teachers’ Pension Fund but in respect of which he or she has not at any time received a benefit,
(ii) Repealed: 1983, c.90, s.2
(iii) any additional pensionable service credit that was permitted under regulations made pursuant to the Teachers’ Act but only in respect of service occurring and acquired prior to September 1, 1966,
(iv) any period of active military service
(A) overseas with the Armed Forces of Canada or any of her allies during World War I,
(B) with the Armed Forces of Canada or any of her allies during World War II, or
(C) with the Armed Forces of the United Nations in the Korean Campaign between June 30, 1950 and July 27, 1953,
in the case of a person who was employed as a teacher or was granted a teacher’s licence during the school year immediately preceding the date of his or her enlistment in the Armed Forces, and
(v) any period of service as a teacher prior to the first day of January, 1922;
(b) elective service, comprising,
(i) in the case of a person who, immediately prior to September 1, 1966, was a contributor under the Teachers’ Act,
(A) any period of service for which he or she elected to pay under the Teachers’ Act, if he or she pays, within the time prescribed by the Minister, the amount that he or she would have been required to pay under the Teachers’ Act had that Act continued in force, and
(B) any period of service for which he or she might have elected under the provisions of the Teachers’ Act if, within four years after September 1, 1966, he or she elects to pay in respect of that period of service any amount that he or she would have been required to pay under the provisions of the Teachers’ Act in force immediately prior to September 1, 1966, had he or she so elected,
(ii) with reference to any contributor,
(A) with respect to service performed before 1992 and credited after 1991, any period of such service in respect of which he or she has received, from the same employer as his or her current employer or a predecessor employer of his or her current employer, any amount by way of a return of contributions or interest upon cessation of employment, if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(A.1) with respect to service performed and credited after 1991, any period of such service in respect of which he or she has received any amount by way of a return of contributions or interest under this Act, the Teacher’s Act, the Superannuation Act or the pension plan converted to a shared risk plan in accordance with An Act Respecting Public Service Pensions, if the period of such service is in accordance with subparagraph 8503(3)(a)(i) or (v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B) any period of service performed and credited after 1991, during which he or she was employed in full time employment as a teacher in a public school in any other province or territory of Canada or in Canadian Government Schools in Canada for children of military personnel or Indians, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.01) any period of service performed and credited after 1991 on a current service basis, to a maximum of three years, during which he or she was employed in full time employment as a teacher in any other country that is or was, at the time the service occurred, a member of the British Commonwealth of Nations or in Canadian Government Schools outside Canada for children of military personnel, or teaching in a foreign country under the Department of External Affairs or the Canadian International Development Agency, if the period of service is in accordance with subparagraph 8503(3)(a)(vii) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.1) any period of leave without pay granted by a Board of School Trustees and approved by the Minister of Education and Early Childhood Development during which the person was employed in full time employment as a teacher in public schools in any other jurisdiction with which the Province has a reciprocal teacher-exchange agreement if the person resumes employment as a teacher in the Province and if the person elects to pay in respect of that period of time an amount equal to the amount the person would have been required to pay had the person been a contributor during that period but based on the salary authorized to be paid to the person at the date of election and twice the contribution rates applicable at that date;
(C) any period of leave without pay in the case of a person who was granted leave of absence by a board of school trustees or vocational committee, to take advanced training at a university, college or school of education and who is or was in receipt of a grant from the Province of New Brunswick to assist him or her in meeting expenses of that training, if he or she resumes employment as a teacher at any time prior to or following completion of that training and if he or she elects to pay in respect of that period of leave without pay an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.1) any period of service after December 31, 1955, during which he or she was employed in full time employment as a teacher in this Province under a local permit if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.2) any period of active military service with the armed forces of Canada or her allies during World War II or the Korean Campaign, in accordance with the regulations,
(C.3) any period of leave without pay granted by the superintendent of a school district, or his or her designate, during which the person served, on or after December 20, 2001, in the reserve force of the Canadian Forces in Afghanistan or any other combat operation prescribed by regulation, if the person resumes active employment as a teacher and elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date and if the service is credited on a past service basis,
(D) any period of time, not exceeding one year, in the case of a person who discontinues teaching to take advanced training at a university, college or school of education in the course or courses approved by the Minister of Education and Early Childhood Development, or someone delegated by him or her, prior to enrolment in such course or courses, if he or she resumes employment as a teacher at any time prior to or following completion of that training and if he or she elects to pay in respect of that period of time an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E) subject to the approval of the Minister, any periods of leave without pay to a maximum of two years in the case of a person who was granted a leave of absence of at least two consecutive weeks within one complete pay period by a Board of School Trustees, if he or she resumes active employment as a teacher and if he or she elects to pay in respect of that period of time an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.01) subject to the approval of the Minister, any period of leave without pay to a maximum of two years
(I) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a person who was in full-time employment as a teacher and was granted a leave of absence by a board of school trustees or the superintendent of a school district, if he or she resumes active employment as a teacher, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this subclause does not apply in respect of any service during that period of leave that has been credited to that person under this Act or under any other act of the Province or any other jurisdiction, and
(II) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a person who was in full-time employment as a teacher and was granted a leave of absence by a board of school trustees or the superintendent of a school district, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), if he or she resumes active employment as a teacher, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this subclause does not apply in respect of any service during that period of leave that has been credited to that person under this Act or under any other act of the Province or any other jurisdiction,
(E.1) any period of service performed and credited after 1991, during which he or she served as a member of the Legislative Assembly, but in respect of which he or she is not entitled to a pension under the Members Superannuation Act or the Members’ Pension Act, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.2) any period of leave without pay,
(I) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a teacher who was granted maternity leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one pregnancy, if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount she would have been required to pay had she been a contributor during that period, but based on the salary authorized to be paid to her at the date of election and the contribution rates applicable at that date,
(II) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a teacher who was granted maternity leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one pregnancy, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), and if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount she would have been required to pay had she been a contributor during that period but based on the salary authorized to be paid to her at the date of election and the contribution rates applicable at that date,
(III) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a teacher who was granted adoption leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one adoption, if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, and
(IV) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a teacher who was granted adoption leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one adoption, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), and if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.3) any period of service before January 1, 1967 during which the contributor taught at a parochial school if the contributor
(I) became a contributor on or before September 1, 1967,
(II) was employed in full time employment as a teacher in this Province on December 31, 1991, and
(III) elects during the year 1992 to pay in respect of that period of service an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date, and
(E.4) any period of service during which the person was employed as a substitute teacher, if the period of service is in accordance with the Income Tax Regulations under the Income Tax Act (Canada), if there is written documentation acceptable to the Minister to verify such service, and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this clause does not apply where the person has received credit for that period of service under this Act or under any other act of the Province or any other jurisdiction.
(F) Repealed: 1986, c.78, s.1
Calculation of pensionable service respecting part time teacher
4(2)Pensionable service of a teacher engaged by a Board of School Trustees under written contract to teach less than the full number of days in a school year shall be accumulated at a rate that is proportional to the fraction of total teaching time that his or her contract required him or her to teach.
Calculation of pensionable service respecting substitute teacher
4(3)Pensionable service under clause (1)(b)(ii)(E.4) shall be accumulated at a rate that is proportional to the fraction of total teaching time that the person would have performed if he or she had been employed in full time employment as a teacher during that period.
1966, c.29, s.5; 1969, c.73, s.3; 1971, c.69, s.1, 2, 3; 1972, c.67, s.3; 1975, c.61, s.3; 1977, c.53, s.1; 1978, c.57, s.3; 1983, c.90, s.2; 1986, c.78, s.1; 1992, c.21, s.2; 1992, c.31, s.2; 1999, c.44, s.2; 1999, c.45, s.2; 2000, c.36, s.1; 2006, c.21, s.1; 2008, c.45, s.37; 2009, c.20, s.1; 2010, c.31, s.122; 2013, c.44, s.46
Calculation of pensionable service
4(1)Subject to this Act, the following service may be counted by a contributor as pensionable service, namely,
(a) non-elective service, comprising
(i) any period of service during which he or she was required to contribute to the Teachers’ Pension Fund but in respect of which he or she has not at any time received a benefit,
(ii) Repealed: 1983, c.90, s.2
(iii) any additional pensionable service credit that was permitted under regulations made pursuant to the Teachers’ Act but only in respect of service occurring and acquired prior to September 1, 1966,
(iv) any period of active military service
(A) overseas with the Armed Forces of Canada or any of her allies during World War I,
(B) with the Armed Forces of Canada or any of her allies during World War II, or
(C) with the Armed Forces of the United Nations in the Korean Campaign between June 30, 1950 and July 27, 1953,
in the case of a person who was employed as a teacher or was granted a teacher’s licence during the school year immediately preceding the date of his or her enlistment in the Armed Forces, and
(v) any period of service as a teacher prior to the first day of January, 1922;
(b) elective service, comprising,
(i) in the case of a person who, immediately prior to September 1, 1966, was a contributor under the Teachers’ Act,
(A) any period of service for which he or she elected to pay under the Teachers’ Act, if he or she pays, within the time prescribed by the Minister, the amount that he or she would have been required to pay under the Teachers’ Act had that Act continued in force, and
(B) any period of service for which he or she might have elected under the provisions of the Teachers’ Act if, within four years after September 1, 1966, he or she elects to pay in respect of that period of service any amount that he or she would have been required to pay under the provisions of the Teachers’ Act in force immediately prior to September 1, 1966, had he or she so elected,
(ii) with reference to any contributor,
(A) with respect to service performed before 1992 and credited after 1991, any period of such service in respect of which he or she has received, from the same employer as his or her current employer or a predecessor employer of his or her current employer, any amount by way of a return of contributions or interest upon cessation of employment, if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(A.1) with respect to service performed and credited after 1991, any period of such service in respect of which he or she has received any amount by way of a return of contributions or interest under this Act, the Teacher’s Act, the Superannuation Act or the Public Service Superannuation Act, if the period of such service is in accordance with subparagraph 8503(3)(a)(i) or (v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B) any period of service performed and credited after 1991, during which he or she was employed in full time employment as a teacher in a public school in any other province or territory of Canada or in Canadian Government Schools in Canada for children of military personnel or Indians, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.01) any period of service performed and credited after 1991 on a current service basis, to a maximum of three years, during which he or she was employed in full time employment as a teacher in any other country that is or was, at the time the service occurred, a member of the British Commonwealth of Nations or in Canadian Government Schools outside Canada for children of military personnel, or teaching in a foreign country under the Department of External Affairs or the Canadian International Development Agency, if the period of service is in accordance with subparagraph 8503(3)(a)(vii) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.1) any period of leave without pay granted by a Board of School Trustees and approved by the Minister of Education and Early Childhood Development during which the person was employed in full time employment as a teacher in public schools in any other jurisdiction with which the Province has a reciprocal teacher-exchange agreement if the person resumes employment as a teacher in the Province and if the person elects to pay in respect of that period of time an amount equal to the amount the person would have been required to pay had the person been a contributor during that period but based on the salary authorized to be paid to the person at the date of election and twice the contribution rates applicable at that date;
(C) any period of leave without pay in the case of a person who was granted leave of absence by a board of school trustees or vocational committee, to take advanced training at a university, college or school of education and who is or was in receipt of a grant from the Province of New Brunswick to assist him or her in meeting expenses of that training, if he or she resumes employment as a teacher at any time prior to or following completion of that training and if he or she elects to pay in respect of that period of leave without pay an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.1) any period of service after December 31, 1955, during which he or she was employed in full time employment as a teacher in this Province under a local permit if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.2) any period of active military service with the armed forces of Canada or her allies during World War II or the Korean Campaign, in accordance with the regulations,
(C.3) any period of leave without pay granted by the superintendent of a school district, or his or her designate, during which the person served, on or after December 20, 2001, in the reserve force of the Canadian Forces in Afghanistan or any other combat operation prescribed by regulation, if the person resumes active employment as a teacher and elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date and if the service is credited on a past service basis,
(D) any period of time, not exceeding one year, in the case of a person who discontinues teaching to take advanced training at a university, college or school of education in the course or courses approved by the Minister of Education and Early Childhood Development, or someone delegated by him or her, prior to enrolment in such course or courses, if he or she resumes employment as a teacher at any time prior to or following completion of that training and if he or she elects to pay in respect of that period of time an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E) subject to the approval of the Minister, any periods of leave without pay to a maximum of two years in the case of a person who was granted a leave of absence of at least two consecutive weeks within one complete pay period by a Board of School Trustees, if he or she resumes active employment as a teacher and if he or she elects to pay in respect of that period of time an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.01) subject to the approval of the Minister, any period of leave without pay to a maximum of two years
(I) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a person who was in full-time employment as a teacher and was granted a leave of absence by a board of school trustees or the superintendent of a school district, if he or she resumes active employment as a teacher, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this subclause does not apply in respect of any service during that period of leave that has been credited to that person under this Act or under any other act of the Province or any other jurisdiction, and
(II) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a person who was in full-time employment as a teacher and was granted a leave of absence by a board of school trustees or the superintendent of a school district, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), if he or she resumes active employment as a teacher, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this subclause does not apply in respect of any service during that period of leave that has been credited to that person under this Act or under any other act of the Province or any other jurisdiction,
(E.1) any period of service performed and credited after 1991, during which he or she served as a member of the Legislative Assembly, but in respect of which he or she is not entitled to a pension under the Members Superannuation Act or the Members’ Pension Act, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.2) any period of leave without pay,
(I) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a teacher who was granted maternity leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one pregnancy, if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount she would have been required to pay had she been a contributor during that period, but based on the salary authorized to be paid to her at the date of election and the contribution rates applicable at that date,
(II) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a teacher who was granted maternity leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one pregnancy, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), and if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount she would have been required to pay had she been a contributor during that period but based on the salary authorized to be paid to her at the date of election and the contribution rates applicable at that date,
(III) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a teacher who was granted adoption leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one adoption, if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, and
(IV) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a teacher who was granted adoption leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one adoption, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), and if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.3) any period of service before January 1, 1967 during which the contributor taught at a parochial school if the contributor
(I) became a contributor on or before September 1, 1967,
(II) was employed in full time employment as a teacher in this Province on December 31, 1991, and
(III) elects during the year 1992 to pay in respect of that period of service an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date, and
(E.4) any period of service during which the person was employed as a substitute teacher, if the period of service is in accordance with the Income Tax Regulations under the Income Tax Act (Canada), if there is written documentation acceptable to the Minister to verify such service, and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this clause does not apply where the person has received credit for that period of service under this Act or under any other act of the Province or any other jurisdiction.
(F) Repealed: 1986, c.78, s.1
Calculation of pensionable service respecting part time teacher
4(2)Pensionable service of a teacher engaged by a Board of School Trustees under written contract to teach less than the full number of days in a school year shall be accumulated at a rate that is proportional to the fraction of total teaching time that his or her contract required him or her to teach.
Calculation of pensionable service respecting substitute teacher
4(3)Pensionable service under clause (1)(b)(ii)(E.4) shall be accumulated at a rate that is proportional to the fraction of total teaching time that the person would have performed if he or she had been employed in full time employment as a teacher during that period.
1966, c.29, s.5; 1969, c.73, s.3; 1971, c.69, s.1, 2, 3; 1972, c.67, s.3; 1975, c.61, s.3; 1977, c.53, s.1; 1978, c.57, s.3; 1983, c.90, s.2; 1986, c.78, s.1; 1992, c.21, s.2; 1992, c.31, s.2; 1999, c.44, s.2; 1999, c.45, s.2; 2000, c.36, s.1; 2006, c.21, s.1; 2008, c.45, s.37; 2009, c.20, s.1; 2010, c.31, s.122
Calculation of pensionable service
4(1)Subject to this Act, the following service may be counted by a contributor as pensionable service, namely,
(a) non-elective service, comprising
(i) any period of service during which he or she was required to contribute to the Teachers’ Pension Fund but in respect of which he or she has not at any time received a benefit,
(ii) Repealed: 1983, c.90, s.2
(iii) any additional pensionable service credit that was permitted under regulations made pursuant to the Teachers’ Act but only in respect of service occurring and acquired prior to September 1, 1966,
(iv) any period of active military service
(A) overseas with the Armed Forces of Canada or any of her allies during World War I,
(B) with the Armed Forces of Canada or any of her allies during World War II, or
(C) with the Armed Forces of the United Nations in the Korean Campaign between June 30, 1950 and July 27, 1953,
in the case of a person who was employed as a teacher or was granted a teacher’s licence during the school year immediately preceding the date of his or her enlistment in the Armed Forces, and
(v) any period of service as a teacher prior to the first day of January, 1922;
(b) elective service, comprising,
(i) in the case of a person who, immediately prior to September 1, 1966, was a contributor under the Teachers’ Act,
(A) any period of service for which he or she elected to pay under the Teachers’ Act, if he or she pays, within the time prescribed by the Minister, the amount that he or she would have been required to pay under the Teachers’ Act had that Act continued in force, and
(B) any period of service for which he or she might have elected under the provisions of the Teachers’ Act if, within four years after September 1, 1966, he or she elects to pay in respect of that period of service any amount that he or she would have been required to pay under the provisions of the Teachers’ Act in force immediately prior to September 1, 1966, had he or she so elected,
(ii) with reference to any contributor,
(A) with respect to service performed before 1992 and credited after 1991, any period of such service in respect of which he or she has received, from the same employer as his or her current employer or a predecessor employer of his or her current employer, any amount by way of a return of contributions or interest upon cessation of employment, if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(A.1) with respect to service performed and credited after 1991, any period of such service in respect of which he or she has received any amount by way of a return of contributions or interest under this Act, the Teacher’s Act, the Superannuation Act or the Public Service Superannuation Act, if the period of such service is in accordance with subparagraph 8503(3)(a)(i) or (v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B) any period of service performed and credited after 1991, during which he or she was employed in full time employment as a teacher in a public school in any other province or territory of Canada or in Canadian Government Schools in Canada for children of military personnel or Indians, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.01) any period of service performed and credited after 1991 on a current service basis, to a maximum of three years, during which he or she was employed in full time employment as a teacher in any other country that is or was, at the time the service occurred, a member of the British Commonwealth of Nations or in Canadian Government Schools outside Canada for children of military personnel, or teaching in a foreign country under the Department of External Affairs or the Canadian International Development Agency, if the period of service is in accordance with subparagraph 8503(3)(a)(vii) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.1) any period of leave without pay granted by a Board of School Trustees and approved by the Minister of Education during which the person was employed in full time employment as a teacher in public schools in any other jurisdiction with which the Province has a reciprocal teacher-exchange agreement if the person resumes employment as a teacher in the Province and if the person elects to pay in respect of that period of time an amount equal to the amount the person would have been required to pay had the person been a contributor during that period but based on the salary authorized to be paid to the person at the date of election and twice the contribution rates applicable at that date;
(C) any period of leave without pay in the case of a person who was granted leave of absence by a board of school trustees or vocational committee, to take advanced training at a university, college or school of education and who is or was in receipt of a grant from the Province of New Brunswick to assist him or her in meeting expenses of that training, if he or she resumes employment as a teacher at any time prior to or following completion of that training and if he or she elects to pay in respect of that period of leave without pay an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.1) any period of service after December 31, 1955, during which he or she was employed in full time employment as a teacher in this Province under a local permit if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.2) any period of active military service with the armed forces of Canada or her allies during World War II or the Korean Campaign, in accordance with the regulations,
(C.3) any period of leave without pay granted by the superintendent of a school district, or his or her designate, during which the person served, on or after December 20, 2001, in the reserve force of the Canadian Forces in Afghanistan or any other combat operation prescribed by regulation, if the person resumes active employment as a teacher and elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date and if the service is credited on a past service basis,
(D) any period of time, not exceeding one year, in the case of a person who discontinues teaching to take advanced training at a university, college or school of education in the course or courses approved by the Minister of Education, or someone delegated by him or her, prior to enrolment in such course or courses, if he or she resumes employment as a teacher at any time prior to or following completion of that training and if he or she elects to pay in respect of that period of time an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E) subject to the approval of the Minister, any periods of leave without pay to a maximum of two years in the case of a person who was granted a leave of absence of at least two consecutive weeks within one complete pay period by a Board of School Trustees, if he or she resumes active employment as a teacher and if he or she elects to pay in respect of that period of time an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.01) subject to the approval of the Minister, any period of leave without pay to a maximum of two years
(I) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a person who was in full-time employment as a teacher and was granted a leave of absence by a board of school trustees or the superintendent of a school district, if he or she resumes active employment as a teacher, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this subclause does not apply in respect of any service during that period of leave that has been credited to that person under this Act or under any other act of the Province or any other jurisdiction, and
(II) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a person who was in full-time employment as a teacher and was granted a leave of absence by a board of school trustees or the superintendent of a school district, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), if he or she resumes active employment as a teacher, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this subclause does not apply in respect of any service during that period of leave that has been credited to that person under this Act or under any other act of the Province or any other jurisdiction,
(E.1) any period of service performed and credited after 1991, during which he or she served as a member of the Legislative Assembly, but in respect of which he or she is not entitled to a pension under the Members Superannuation Act or the Members’ Pension Act, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.2) any period of leave without pay,
(I) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a teacher who was granted maternity leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one pregnancy, if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount she would have been required to pay had she been a contributor during that period, but based on the salary authorized to be paid to her at the date of election and the contribution rates applicable at that date,
(II) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a teacher who was granted maternity leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one pregnancy, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), and if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount she would have been required to pay had she been a contributor during that period but based on the salary authorized to be paid to her at the date of election and the contribution rates applicable at that date,
(III) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a teacher who was granted adoption leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one adoption, if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, and
(IV) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a teacher who was granted adoption leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one adoption, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), and if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.3) any period of service before January 1, 1967 during which the contributor taught at a parochial school if the contributor
(I) became a contributor on or before September 1, 1967,
(II) was employed in full time employment as a teacher in this Province on December 31, 1991, and
(III) elects during the year 1992 to pay in respect of that period of service an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date, and
(E.4) any period of service during which the person was employed as a substitute teacher, if the period of service is in accordance with the Income Tax Regulations under the Income Tax Act (Canada), if there is written documentation acceptable to the Minister to verify such service, and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this clause does not apply where the person has received credit for that period of service under this Act or under any other act of the Province or any other jurisdiction.
(F) Repealed: 1986, c.78, s.1
Calculation of pensionable service respecting part time teacher
4(2)Pensionable service of a teacher engaged by a Board of School Trustees under written contract to teach less than the full number of days in a school year shall be accumulated at a rate that is proportional to the fraction of total teaching time that his or her contract required him or her to teach.
Calculation of pensionable service respecting substitute teacher
4(3)Pensionable service under clause (1)(b)(ii)(E.4) shall be accumulated at a rate that is proportional to the fraction of total teaching time that the person would have performed if he or she had been employed in full time employment as a teacher during that period.
1966, c.29, s.5; 1969, c.73, s.3; 1971, c.69, s.1, 2, 3; 1972, c.67, s.3; 1975, c.61, s.3; 1977, c.53, s.1; 1978, c.57, s.3; 1983, c.90, s.2; 1986, c.78, s.1; 1992, c.21, s.2; 1992, c.31, s.2; 1999, c.44, s.2; 1999, c.45, s.2; 2000, c.36, s.1; 2006, c.21, s.1; 2008, c.45, s.37; 2009, c.20, s.1
Calculation of pensionable service
4(1)Subject to this Act, the following service may be counted by a contributor as pensionable service, namely,
(a) non-elective service, comprising
(i) any period of service during which he or she was required to contribute to the Teachers’ Pension Fund but in respect of which he or she has not at any time received a benefit,
(ii) Repealed: 1983, c.90, s.2
(iii) any additional pensionable service credit that was permitted under regulations made pursuant to the Teachers’ Act but only in respect of service occurring and acquired prior to September 1, 1966,
(iv) any period of active military service
(A) overseas with the Armed Forces of Canada or any of her allies during World War I,
(B) with the Armed Forces of Canada or any of her allies during World War II, or
(C) with the Armed Forces of the United Nations in the Korean Campaign between June 30, 1950 and July 27, 1953,
in the case of a person who was employed as a teacher or was granted a teacher’s licence during the school year immediately preceding the date of his or her enlistment in the Armed Forces, and
(v) any period of service as a teacher prior to the first day of January, 1922;
(b) elective service, comprising,
(i) in the case of a person who, immediately prior to September 1, 1966, was a contributor under the Teachers’ Act,
(A) any period of service for which he or she elected to pay under the Teachers’ Act, if he or she pays, within the time prescribed by the Minister, the amount that he or she would have been required to pay under the Teachers’ Act had that Act continued in force, and
(B) any period of service for which he or she might have elected under the provisions of the Teachers’ Act if, within four years after September 1, 1966, he or she elects to pay in respect of that period of service any amount that he or she would have been required to pay under the provisions of the Teachers’ Act in force immediately prior to September 1, 1966, had he or she so elected,
(ii) with reference to any contributor,
(A) with respect to service performed before 1992 and credited after 1991, any period of such service in respect of which he or she has received, from the same employer as his or her current employer or a predecessor employer of his or her current employer, any amount by way of a return of contributions or interest upon cessation of employment, if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(A.1) with respect to service performed and credited after 1991, any period of such service in respect of which he or she has received any amount by way of a return of contributions or interest under this Act, the Teacher’s Act, the Superannuation Act or the Public Service Superannuation Act, if the period of such service is in accordance with subparagraph 8503(3)(a)(i) or (v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B) any period of service performed and credited after 1991, during which he or she was employed in full time employment as a teacher in a public school in any other province or territory of Canada or in Canadian Government Schools in Canada for children of military personnel or Indians, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.01) any period of service performed and credited after 1991 on a current service basis, to a maximum of three years, during which he or she was employed in full time employment as a teacher in any other country that is or was, at the time the service occurred, a member of the British Commonwealth of Nations or in Canadian Government Schools outside Canada for children of military personnel, or teaching in a foreign country under the Department of External Affairs or the Canadian International Development Agency, if the period of service is in accordance with subparagraph 8503(3)(a)(vii) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.1) any period of leave without pay granted by a Board of School Trustees and approved by the Minister of Education during which the person was employed in full time employment as a teacher in public schools in any other jurisdiction with which the Province has a reciprocal teacher-exchange agreement if the person resumes employment as a teacher in the Province and if the person elects to pay in respect of that period of time an amount equal to the amount the person would have been required to pay had the person been a contributor during that period but based on the salary authorized to be paid to the person at the date of election and twice the contribution rates applicable at that date;
(C) any period of leave without pay in the case of a person who was granted leave of absence by a board of school trustees or vocational committee, to take advanced training at a university, college or school of education and who is or was in receipt of a grant from the Province of New Brunswick to assist him or her in meeting expenses of that training, if he or she resumes employment as a teacher at any time prior to or following completion of that training and if he or she elects to pay in respect of that period of leave without pay an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.1) any period of service after December 31, 1955, during which he or she was employed in full time employment as a teacher in this Province under a local permit if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(C.2) any period of active military service with the armed forces of Canada or her allies during World War II or the Korean Campaign, in accordance with the regulations,
(D) any period of time, not exceeding one year, in the case of a person who discontinues teaching to take advanced training at a university, college or school of education in the course or courses approved by the Minister of Education, or someone delegated by him or her, prior to enrolment in such course or courses, if he or she resumes employment as a teacher at any time prior to or following completion of that training and if he or she elects to pay in respect of that period of time an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E) subject to the approval of the Minister, any periods of leave without pay to a maximum of two years in the case of a person who was granted a leave of absence of at least two consecutive weeks within one complete pay period by a Board of School Trustees, if he or she resumes active employment as a teacher and if he or she elects to pay in respect of that period of time an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.01) subject to the approval of the Minister, any period of leave without pay to a maximum of two years
(I) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a person who was in full-time employment as a teacher and was granted a leave of absence by a board of school trustees or the superintendent of a school district, if he or she resumes active employment as a teacher, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this subclause does not apply in respect of any service during that period of leave that has been credited to that person under this Act or under any other act of the Province or any other jurisdiction, and
(II) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a person who was in full-time employment as a teacher and was granted a leave of absence by a board of school trustees or the superintendent of a school district, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), if he or she resumes active employment as a teacher, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this subclause does not apply in respect of any service during that period of leave that has been credited to that person under this Act or under any other act of the Province or any other jurisdiction,
(E.1) any period of service performed and credited after 1991, during which he or she served as a member of the Legislative Assembly, but in respect of which he or she is not entitled to a pension under the Members Superannuation Act or the Members’ Pension Act, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.2) any period of leave without pay,
(I) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a teacher who was granted maternity leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one pregnancy, if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount she would have been required to pay had she been a contributor during that period, but based on the salary authorized to be paid to her at the date of election and the contribution rates applicable at that date,
(II) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a teacher who was granted maternity leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one pregnancy, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), and if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount she would have been required to pay had she been a contributor during that period but based on the salary authorized to be paid to her at the date of election and the contribution rates applicable at that date,
(III) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a teacher who was granted adoption leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one adoption, if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, and
(IV) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a teacher who was granted adoption leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one adoption, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), and if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.3) any period of service before January 1, 1967 during which the contributor taught at a parochial school if the contributor
(I) became a contributor on or before September 1, 1967,
(II) was employed in full time employment as a teacher in this Province on December 31, 1991, and
(III) elects during the year 1992 to pay in respect of that period of service an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date, and
(E.4) any period of service during which the person was employed as a substitute teacher, if the period of service is in accordance with the Income Tax Regulations under the Income Tax Act (Canada), if there is written documentation acceptable to the Minister to verify such service, and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this clause does not apply where the person has received credit for that period of service under this Act or under any other act of the Province or any other jurisdiction.
(F) Repealed: 1986, c.78, s.1
Calculation of pensionable service respecting part time teacher
4(2)Pensionable service of a teacher engaged by a Board of School Trustees under written contract to teach less than the full number of days in a school year shall be accumulated at a rate that is proportional to the fraction of total teaching time that his or her contract required him or her to teach.
Calculation of pensionable service respecting substitute teacher
4(3)Pensionable service under clause (1)(b)(ii)(E.4) shall be accumulated at a rate that is proportional to the fraction of total teaching time that the person would have performed if he or she had been employed in full time employment as a teacher during that period.
1966, c.29, s.5; 1969, c.73, s.3; 1971, c.69, s.1, 2, 3; 1972, c.67, s.3; 1975, c.61, s.3; 1977, c.53, s.1; 1978, c.57, s.3; 1983, c.90, s.2; 1986, c.78, s.1; 1992, c.21, s.2; 1992, c.31, s.2; 1999, c.44, s.2; 1999, c.45, s.2; 2000, c.36, s.1; 2006, c.21, s.1; 2008, c.45, s.37
Calculation of pensionable service
4(1)Subject to this Act, the following service may be counted by a contributor as pensionable service, namely,
(a) non-elective service, comprising
(i) any period of service during which he was required to contribute to the Teachers’ Pension Fund but in respect of which he has not at any time received a benefit,
(ii) Repealed: 1983, c.90, s.2
(iii) any additional pensionable service credit that was permitted under regulations made pursuant to the Teachers’ Act but only in respect of service occurring and acquired prior to September 1, 1966,
(iv) any period of active military service
(A) overseas with the Armed Forces of Canada or any of her allies during World War I,
(B) with the Armed Forces of Canada or any of her allies during World War II, or
(C) with the Armed Forces of the United Nations in the Korean Campaign between June 30, 1950 and July 27, 1953,
in the case of a person who was employed as a teacher or was granted a teacher’s licence during the school year immediately preceding the date of his enlistment in the Armed Forces, and
(v) any period of service as a teacher prior to the first day of January, 1922;
(b) elective service, comprising,
(i) in the case of a person who, immediately prior to September 1, 1966, was a contributor under the Teachers’ Act,
(A) any period of service for which he elected to pay under the Teachers’ Act, if he pays, within the time prescribed by the Minister, the amount that he would have been required to pay under the Teachers’ Act had that Act continued in force, and
(B) any period of service for which he might have elected under the provisions of the Teachers’ Act if, within four years after September 1, 1966, he elects to pay in respect of that period of service any amount that he would have been required to pay under the provisions of the Teachers’ Act in force immediately prior to September 1, 1966, had he so elected,
(ii) with reference to any contributor,
(A) with respect to service performed before 1992 and credited after 1991, any period of such service in respect of which he or she has received, from the same employer as his or her current employer or a predecessor employer of his or her current employer, any amount by way of a return of contributions or interest upon cessation of employment, if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(A.1) with respect to service performed and credited after 1991, any period of such service in respect of which he or she has received any amount by way of a return of contributions or interest under this Act, the Teacher’s Act, the Superannuation Act or the Public Service Superannuation Act, if the period of such service is in accordance with subparagraph 8503(3)(a)(i) or (v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B) any period of service performed and credited after 1991, during which he or she was employed in full time employment as a teacher in a public school in any other province or territory of Canada or in Canadian Government Schools in Canada for children of military personnel or Indians, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.01) any period of service performed and credited after 1991 on a current service basis, to a maximum of three years, during which he or she was employed in full time employment as a teacher in any other country that is or was, at the time the service occurred, a member of the British Commonwealth of Nations or in Canadian Government Schools outside Canada for children of military personnel, or teaching in a foreign country under the Department of External Affairs or the Canadian International Development Agency, if the period of service is in accordance with subparagraph 8503(3)(a)(vii) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to twice the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(B.1) any period of leave without pay granted by a Board of School Trustees and approved by the Minister of Education during which the person was employed in full time employment as a teacher in public schools in any other jurisdiction with which the Province has a reciprocal teacher-exchange agreement if the person resumes employment as a teacher in the Province and if the person elects to pay in respect of that period of time an amount equal to the amount the person would have been required to pay had the person been a contributor during that period but based on the salary authorized to be paid to the person at the date of election and twice the contribution rates applicable at that date;
(C) any period of leave without pay in the case of a person who was granted leave of absence by a board of school trustees or vocational committee, to take advanced training at a university, college or school of education and who is or was in receipt of a grant from the Province of New Brunswick to assist him in meeting expenses of that training, if he resumes employment as a teacher at any time prior to or following completion of that training and if he elects to pay in respect of that period of leave without pay an amount equal to the amount he would have been required to pay had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(C.1) any period of service after December 31, 1955, during which he was employed in full time employment as a teacher in this Province under a local permit if he elects to pay in respect of that period of service an amount equal to the amount he would have been required to pay had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(C.2) any period of active military service with the armed forces of Canada or her allies during World War II or the Korean Campaign, in accordance with the regulations,
(D) any period of time, not exceeding one year, in the case of a person who discontinues teaching to take advanced training at a university, college or school of education in the course or courses approved by the Minister of Education, or someone delegated by him, prior to enrolment in such course or courses, if he resumes employment as a teacher at any time prior to or following completion of that training and if he elects to pay in respect of that period of time an amount equal to the amount he would have been required to pay had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(E) subject to the approval of the Minister, any periods of leave without pay to a maximum of two years in the case of a person who was granted a leave of absence of at least two consecutive weeks within one complete pay period by a Board of School Trustees, if he resumes active employment as a teacher and if he elects to pay in respect of that period of time an amount equal to the amount he would have been required to pay had he been a contributor during that period but based on the salary authorized to be paid to him at the date of election and the contribution rates applicable at that date,
(E.01) subject to the approval of the Minister, any period of leave without pay to a maximum of two years
(I) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a person who was in full-time employment as a teacher and was granted a leave of absence by a board of school trustees or the superintendent of a school district, if he or she resumes active employment as a teacher, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this subclause does not apply in respect of any service during that period of leave that has been credited to that person under this Act or under any other act of the Province or any other jurisdiction, and
(II) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a person who was in full-time employment as a teacher and was granted a leave of absence by a board of school trustees or the superintendent of a school district, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), if he or she resumes active employment as a teacher, if there is written documentation acceptable to the Minister to verify such leave of absence, and if he or she elects to pay in respect of that period of leave an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this subclause does not apply in respect of any service during that period of leave that has been credited to that person under this Act or under any other act of the Province or any other jurisdiction,
(E.1) any period of service performed and credited after 1991, during which he or she served as a member of the Legislative Assembly, but in respect of which he or she is not entitled to a pension under the Members Superannuation Act or the Members’ Pension Act, if the period of service is in accordance with subparagraph 8503(3)(a)(v) of the Income Tax Regulations under the Income Tax Act (Canada), and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.2) any period of leave without pay,
(I) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a teacher who was granted maternity leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one pregnancy, if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount she would have been required to pay had she been a contributor during that period, but based on the salary authorized to be paid to her at the date of election and the contribution rates applicable at that date,
(II) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a teacher who was granted maternity leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one pregnancy, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), and if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount she would have been required to pay had she been a contributor during that period but based on the salary authorized to be paid to her at the date of election and the contribution rates applicable at that date,
(III) with respect to any period of leave before 1992 for which service is credited after 1991, in the case of a teacher who was granted adoption leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one adoption, if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, and
(IV) with respect to any period of leave after 1991 for which service is credited after 1991, in the case of a teacher who was granted adoption leave of at least two consecutive weeks within one complete pay period, to a maximum of one year in respect of any one adoption, if that period is in accordance with section 8507 of the Income Tax Regulations under the Income Tax Act (Canada), and if that teacher resumes employment as a teacher and elects to pay in respect of that period an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date,
(E.3) any period of service before January 1, 1967 during which the contributor taught at a parochial school if the contributor
(I) became a contributor on or before September 1, 1967,
(II) was employed in full time employment as a teacher in this Province on December 31, 1991, and
(III) elects during the year 1992 to pay in respect of that period of service an amount equal to the amount the contributor would have been required to pay had the contributor been a contributor during that period but based on the salary authorized to be paid to the contributor at the date of election and the contribution rates applicable at that date, and
(E.4) any period of service during which the person was employed as a substitute teacher, if the period of service is in accordance with the Income Tax Regulations under the Income Tax Act (Canada), if there is written documentation acceptable to the Minister to verify such service, and if he or she elects to pay in respect of that period of service an amount equal to the amount he or she would have been required to pay had he or she been a contributor during that period, but based on the salary authorized to be paid to him or her at the date of election and the contribution rates applicable at that date, except that this clause does not apply where the person has received credit for that period of service under this Act or under any other act of the Province or any other jurisdiction.
(F) Repealed: 1986, c.78, s.1
Calculation of pensionable service respecting part time teacher
4(2)Pensionable service of a teacher engaged by a Board of School Trustees under written contract to teach less than the full number of days in a school year shall be accumulated at a rate that is proportional to the fraction of total teaching time that his contract required him to teach.
Calculation of pensionable service respecting substitute teacher
4(3)Pensionable service under clause (1)(b)(ii)(E.4) shall be accumulated at a rate that is proportional to the fraction of total teaching time that the person would have performed if he or she had been employed in full time employment as a teacher during that period.
1966, c.29, s.5; 1969, c.73, s.3; 1971, c.69, s.1, 2, 3; 1972, c.67, s.3; 1975, c.61, s.3; 1977, c.53, s.1; 1978, c.57, s.3; 1983, c.90, s.2; 1986, c.78, s.1; 1992, c.21, s.2; 1992, c.31, s.2; 1999, c.44, s.2; 1999, c.45, s.2; 2000, c.36, s.1; 2006, c.21, s.1