Partition of benefits accrued under a public-sector pension plan for married or civilly united persons
The value of benefits accrued under a public-sector pension plan during a marriage or civil union is part of the family patrimony. Therefore, the value of benefits can be partitioned in the event of a separation from bed and board, divorce, annulment of marriage, payment of a compensatory allowance or a dissolution or annulment of a civil union, provided that the spouses have not renounced partition and they are covered by the legislative provisions regarding family patrimony.
- Spouses can file for partition of accrued benefits following separation procedures. It is not recommended that they wait to retire before starting the procedures.
- Partition will have an impact on retirement benefits.
Married or civilly united spouses that are not affected by the partition of family patrimony:
- Married couples who, before 1 July 1989, but before 1 January 1991, and by way of a notarial deed, gave notice of their intention not to become subject to the provisions regarding family patrimony
- Married couples who stopped living together before 15 May 1989, and had settled the consequences of their separation in writing or otherwise, except if they resumed living together
- Married couples who filed an application for separation from bed and board, divorce, annulment of marriage or payment of a compensatory allowance before 15 May 1989
- Married or civilly united spouses who renounced partition pursuant to the rules set out in the Civil Code of Québec.
The various public-sector pension plans
Several group or specific pension plans are administered in whole or in part by Retraite Québec.
RREGOP and PPMP
See the Government and Public Employees Retirement Plan (RREGOP) and the Pension Plan of Management Personnel section.
Other plans
Select the pension plan that corresponds to your situation in order to find out the steps to take with Retraite Québec in the event of a separation
- PPOCS (Pension Plan of Peace Officers in Correctional Services – available in French only)
- PPEMO (Pension Plan of Elected Municipal Officers – available in French only)
- SPMSQ (Superannuation Plan for the Members of the Sûreté du Québec – available in French only)
- PPCJBJ (Pension Plan of Certain Judges appointed before 1 January 2001 – available in French only)
- PPCJQ (Pension Plan of Certain Judges of Québec – available in French only)
- RPSO (Retirement Plan for members who work in the education and the health and social services sectors – available in French only)
- RPSO (Retirement Plan for members who work in the civil service – available in French only)
- TPP (Teachers Pension Plan – available in French only)
- PPCT (Pension Plan of Certain Teachers – available in French only)
- PPMNA (Pension Plan of the Members of the National Assembly – available in French only)
- CSSP (Civil Service Superannuation Plan – available in French only)
- PPFEQ (Pension Plan for Federal Employees transferred to Employment with the Gouvernement du Québec – available in French only)
- RPCHCN (Retirement Plan for Active Members of the Centre hospitalier Côte-des-Neiges – available in French only)
The Government and Public Employees Retirement Plan (RREGOP) and the Pension Plan of Management Personnel (PPMP)
- RREGOP covers regular and casual, full-time and part-time employees in the Québec public service, education and health and social services sectors.
- The PPMP applies to employees who hold a non-unionized position and who have the required classification.
The recognition of a marriage
Marriage is the lawful union of two individuals under the conditions provided for by law for the purpose of living together.
There are two different types of marriages:
Religious marriage
Marriage approved and celebrated in accordance with the beliefs of a religion recognized in a country or state. In Québec, religious marriage refers to a civil marriage that meets certain requirements under the Civil Code of Québec.
Civil marriage
Non-religious marriage approved and celebrated by a civil authority. With a few exceptions, a marriage celebrated in Québec is recognized worldwide.
The recognition of a marriage is immediate. This type of union gives entitlement to partition of the family patrimony in the event of divorce or legal separation, as well as survivors' benefits in the event of death.
The recognition of a civil union
A civil union is a type of legal relationship between two individuals who decide to live together as a couple without entering into a civil or religious marriage. After the union is celebrated, an act of civil union, which is the official document confirming the union, is issued by the Directeur de l'état civil. On 24 June 2002, the Act instituting civil unions and establishing new rules of filiation came into force, allowing for the union of two same-sex or opposite-sex individuals.
Civil unions are recognized only in Québec. In order for their union to be recognized by the federal government, the spouses who are in a civil union must qualify as de facto spouses within the meaning of the Income Tax Act (Canada). Therefore, they must meet at least one of the following conditions:
- They must have been living together in a conjugal relationship on a continuous basis for at least 12 months.
- They must be the parents of a child by birth or by adoption.
- One of the spouses must have custody and control of the other's children (or had custody and control immediately before the children turned 19).
If the individuals who are in a civil union qualify as spouses, they are covered by the provisions of the plan relating to partition of the family patrimony and survivors' benefits.
The steps for partition of the benefits
The Statement of Benefits is the only document that indicates the total value of the benefits accrued by an individual under one or more pension plans administered by Retraite Québec and the value of the benefits accrued during a marriage or civil union. It also indicates the amount of the reduction applicable to your pension if the benefits are partitioned.
You can request a Statement of Benefits from Retraite Québec as soon as you file proceedings for separation from bed and board or divorce, annulment of marriage, payment of compensatory allowance, or dissolution or annulment of a civil union.
You can also request a Statement if the spouses have not filed proceedings but are in family mediation, or if they have filed a joint procedure for the dissolution or annulment of the civil union with a notary.
An individual who contributed or is contributing to the plan, his or her spouse, or their authorized representatives (attorney, notary or accredited mediator) may request the Statement.
Even if an individual who is or was a member of one or more public-sector pension plans, only one application needs to be sent to receive the Statement of Benefits. However, if both spouses are or were members of one or more plans, they must file separate applications.
Requesting the Statement
- complete the Application for a Statement of Benefits — Married or Civilly United Spouses (form RRSP-388A)
- send it to Retraite Québec via the Sending a document online service, along with all the required documents.
As of the date on which the form is received, along with all the required documents, Retraite Québec has 90 days to send the Statement of Benefits.
Understanding the value of the benefits
The value of the benefits indicated on the Statement may differ depending on the individual's situation on the date on which the benefits were valuated and whether he or she was eligible for a retirement pension at the time:
- If the benefits consist of a refund of contributions, the value corresponds to the contributions the individual paid into the plan up until the date on which the benefits were valuated, plus interest, if applicable.
- If the benefits consist of a deferred pension, an immediate pension or a pension in payment, the value corresponds to the actuarial value of the entire pension accrued up until the date on which the benefits were valuated, as well as to the value of the benefits accrued during the marriage or civil union. If the individual began receiving a pension benefit before he or she entered into marriage or a civil union, the value of the pension is excluded from the partition, since it was not accrued during the union.
In the case of partition, the following proportion of the value of the benefits accrued under the pension plan could be granted to the spouse, therefore:
The court generally grants 50% of the value of benefits accrued under the pension plan during the marriage or civil union. However, it can by law grant up to 50% of the total value of benefits accrued during the entire time of membership in the plan. If the value of benefits accrued under the pension plan is partitioned with the spouse, this will reduce the amount of the pension benefit an individual will receive later on.
If both spouses have benefits accrued under a public-sector pension plan that we administer, it is possible to carry out partition of the difference between the value of the benefits accrued under each plan. A letter informing us of the decision taken to this effect and bearing the signatures of both spouses will be required, unless the judgment expressly provides for it.
As soon as the judgment has been rendered, or as soon as the civil union is dissolved by way of a notarial deed, it is possible to request payment of the value of the benefits. It is not necessary to wait until retirement.
An individual who is or was a member of a public-sector pension plan, or who is a retiree, as well as his or her spouse, or a representative of one of those individuals (notary, attorney or accredited mediator) may apply for the payment as soon as the judgment ordering partition has been rendered.
Applying for payment:
- complete the Application for Payment of the Value of Accrued Benefits Under a Public-Sector Pension Plan – Married, Civilly United and De Facto Spouses (form RSP-389A)
- send it to Retraite Québec via the Sending a document online service, along with all the required documents.
Once the process has been completed, the spouses will receive a detailed written confirmation from the pension plan administrator.
Applying for a transfer of the amounts
The amounts allocated due to the partition of benefits accrued under a pension plan must be transferred in one of the following investment vehicles:
- an annuity contract
- a locked-in retirement account (LIRA)
- a life income fund (LIF)
- a registered retirement savings plan (RRSP) or a registered retirement income fund (RRIF). A transfer in an RRSP or an RRIF is only possible if the spouse is eligible for a refund of his or her contributions on the date on which the benefits are valuated.
Please note that only the amounts from benefits accrued under a registered pension plan (RPP) can be transferred to one of the investment vehicles listed above. Some pension plans are made up of an RPP and a supplementary benefits plan (SBP). The value that can be partitioned in an SBP cannot be transferred to a locked-in financial vehicle, but is payable by cheque with the applicable tax deductions, under the Act.
To transfer the amounts allocated due to partition of the benefits accrued, the individual who receives the amounts must:
- complete the Direct Transfer of a Single Amount
(T2151) form from the Canada Revenue Agency - send it to Retraite Québec via the Sending a document online service.
The documents must be sent to Retraite Québec within 60 days following the date on which the letter confirming the amounts granted is mailed. If these documents are not provided within that time period, Retraite Québec will have 120 days to transfer the amount to a financial institution with which it has reached an agreement.
Impact of partition on the pension plan
Once the benefits accrued under a public-sector pension plan have been partitioned, a reduction due to partition will be calculated and indicated in the file of the individual who is or was a member, or who is a retiree. This is a permanent reduction of the benefits the individual will receive or is already receiving if he or she is a retiree.
If the individual has not yet begun receiving his or her retirement pension:
- the reduction will apply as of the date on which it comes into effect
- the amount of the reduction will be increased or decreased based on the age at the time he or she retires and the date on which the benefits are paid.
If the individual is a retiree:
- the pension will be reduced as of the date on which the benefits are paid.
If the individual is already a retiree on the date of valuation of the benefits, the amount of the reduction shown on the Statement of Benefits will be increased by 0.5% for each month between the valuation date and the date on which the benefits are paid (the date on which the amounts are transferred). It is therefore important to apply for payment of benefits as soon as possible.
The valuation date of the benefits is one of the following 3 dates:
- the date on which one of the above-mentioned proceedings is introduced in the Superior Court of Québec
- the date on which spouses stopped living together
- the date indicated on the notarized joint declaration settling the dissolution of the civil union in the case of civil union spouses who dissolve their union before a notary.
In the case of a refund of contributions that occurs once the value of the benefits accrued under a pension plan has already been partitioned, the portion granted to the former spouse will be subtracted from the refund.
Impact of partition in the event of the breakdown of a second union
In the event of the breakdown of a second union, the retirement pension of an individual who is or was a member of the plan was reduced permanently after the first breakdown, and will be reduced a second time. However, this second reduction will not exceed 50% of the value of the benefits accrued during the marriage or civil union or, in the case of a de facto union, 50% of the total value of the rights accrued under the plan. If the individual began receiving a pension benefit before he or she entered into his or her second union, the value of the pension is excluded from the partition, since it was not accrued during the union.
Important information regarding separation from bed and board
Spouses who are separated from bed and board are still married within the meaning of the Act. No survivors' benefits will be paid to spouses who are in such a situation at the time of death and who currently have a new de facto spouse. However, a death benefit could be paid to them as an heir or heiress if so provided in the will.
If the value of the benefits accrued under the pension plan was not included in the value to be partitioned after the separation from bed and board, the former spouse retains his or her status and is entitled to surviving spouses' benefits, even if he or she has a new de facto spouse.