Annuities Payable to Survivors and Children of Judges Regulations

Annuities Payable to Survivors and Children of Judges Regulations [Repealed, SOR/2003-276, s. 2] In these Regulations, Act means the Judges Act; (loi) Minister means the Minister of Justice of Canada. (ministre) For the purposes of the Act, full time attendance at a school or university as applied to a child of a judge means full time attendance at a school, college, university or other educational institution that provides training or instruction of an educational, professional, vocational or technical nature and a child of a judge is considered to be or to have been in full time attendance at a school or university substantially without interruption during an absence by reason of a scholastic vacation if immediately after that vacation the child begins or resumes full time attendance at a school or university in the next ensuing academic year, where the child cannot comply with subparagraph (i) by reason of illness or any other physical, mental or emotional condition, if the child begins or resumes full time attendance at a school or university at any time during the academic year immediately following that vacation, or where the child cannot comply with subparagraph (ii), if the child begins or resumes such full time attendance in the academic year immediately following that mentioned in subparagraph (i); and during an absence occurring in an academic year by reason of illness or any other physical, mental or emotional condition, if immediately after that absence the child begins or resumes full time attendance at a school or university in that academic year or in the next ensuing academic year. Where the absence by reason of illness of a child of a judge commences after the child has begun an academic year and where, by reason of that illness or any other physical, mental or emotional condition, it is not possible for the child to resume full time attendance at a school or university, the child is, despite paragraph (2)(b), considered to have been in full time attendance, substantially without interruption, at a school or university until the end of that academic year. Where the death of a child of a judge occurred while the child was absent from school or university by reason of illness or any other physical, mental or emotional condition, the child is, despite subsection (2), considered to have been in full time attendance, substantially without interruption, at a school or university until the child’s death, where it occurred during the academic year in which the absence commenced; or until the end of the academic year in which the child’s absence commenced, where the death occurred after the end of that academic year. Where a child of a judge ceases to be a child as defined in paragraph 47(1)(b) of the Act, while the child is absent during an academic year by reason of illness or any other physical, mental or emotional condition or during a scholastic vacation, the child is, despite subsection (2), considered to have been in full time attendance at a school or university substantially without interruption until the child ceased to be a child if, immediately after that absence, in the case of an absence by reason of illness or any other physical, mental or emotional condition the child begins or resumes such full time attendance at a school or university in that academic year or in the next ensuing academic year; and in the case of an absence by reason of scholastic vacation, the child begins or resumes such full time attendance at a school or university in the academic year immediately following that vacation. On the payment of an annuity under the Act to the survivor or child of a judge or a retired judge, application in writing may be made by or on behalf of the survivor or child to the Minister for payment out of the Consolidated Revenue Fund of the whole or any part of the portion of any estate, legacy, succession or inheritance duties or taxes (in this section referred to as “death duties”) payable by the survivor or child that is attributable to the annuity. The Minister of Finance may, at the request of the Minister, in accordance with an application made under subsection (1), direct that death duties be paid out of the Consolidated Revenue Fund for the survivor or child in respect of the annuity, but the maximum amount that may be so paid out for the survivor or child is the amount equal to the proportion of the death duties payable by the survivor or child in consequence of the death of the judge or retired judge that the value of the annuity paid to the survivor or child is of the value of the property in respect of which death duties are payable by the survivor or child in consequence of the death of the judge or retired judge. The value of the property referred to in paragraph (2)(b) is the value used for the purpose of the final determination of the death duties payable by the survivor or child in respect of that property. Where the Minister of Finance makes a direction in accordance with subsection (2), the annuity payments to the survivor or child shall be reduced either for a term requested by or on behalf of the survivor or child in the application made under subsection (1) or, if no such request is made, during the entire period for which the annuity is payable, by one-twelfth of the amount calculated by dividing the amount of the death duties to be paid for the survivor or child out of the Consolidated Revenue Fund by the value of an annuity of $1 per annum payable monthly for the term requested in the application made under subsection (1) or, if no such request is made, for a period for which the annuity is payable to a person of the age of the survivor or child at the date of payment of the death duties out of the Consolidated Revenue Fund, calculated in the case of an annuity payable to the survivor, in accordance with the table entitled “a(f) Ultimate Table” appearing in the “Mortality of Annuitants 1900-1920” published on behalf of the Institute of Actuaries and the Faculty of Actuaries in Scotland, 1924, together with interest at the rate of 4% per annum; and in the case of an annuity payable to a child, at an interest rate of 4% per annum, and the child’s life expectancy shall not be taken into account. [Repealed, SOR/2003-276, s. 4]