Administration Manual

Income Tax

Benefit Entitlement (BE)
Pension Adjustment (PA)
Past Service Pension Adjustment (PSPA)
Pension Adjustment Reversal (PAR)
Old Age Security (OAS)
Canada Pension Plan (CPP)

Enrolment

New hire - full-time
New hire - other than regular full-time
Rehired full-time (previous service paid out)
Rehired full-time (previous service not paid out)
Rehired other than regular full-time (previous service paid out)
Rehired other than regular full-time (previous service not paid out)
Rehired other than regular full-time (before becoming eligible to be a member)
Rehired pensioner under age 65 - full-time
Rehired pensioner age 65 or older - full-time
Rehired pensioner under age 65 - other than regular full-time
Rehired pensioner age 65 or older - other than regular full-time
Change of information or beneficiary
Change of work status
Active member working past age 65

Contributions

Member contribution formula
Monthly remittance of contributions
Vacation pay
Concurrent employment
Contribution and CPP Charts
Salary guidelines - contributory earnings from Schedule 1
Salary guidelines - contributory earnings from Schedule 2
Salary guidelines - contributory earnings from Schedule 3
Interest on member contributions
List of interest rates on member contributions

Leaves and Buybacks

Pre-enrolment service
Non-vested prior service
Vested prior service
Unpaid leave of absence
Layoff and recall
Pregnancy, adoption or parental leave
Prepaid leave
Paid leave
Restoration of pensionable service after successful grievance
Work stoppage

Transfers

Transfer agreements
Reciprocal agreement transfer in
Reciprocal agreement transfer out
Transfer from another CAAT Plan employer
Transfer to another CAAT Plan employer

Disability

Long term disability (LTD) benefits
WSIB total disability benefits
Disability rehabilitation - LTD
WSIB partial disability benefit
Return to work from disability - excluding disability rehabilitation

Marriage Breakdown

Active member
Former member
Pensioner

Termination

Eligible for commuted value transfer or deferred pension
Eligibile for refund of contributions plus interest
Eligible for reduced early retirement pension or commuted value transfer
Layoff with recall rights
Summary chart - termination benefits

Normal retirement

Active member with spouse
Active member with no spouse
Former member (with deferred pension)

Early retirement

Active member - reduced pension
Active member - 85 factor
Active member - 60/20 rule
Former member (with deferred pension)
Calculating a reduced early retirement  (3%)
Calculating a reduced early retirement  (5%)

Pre-retirement death

Active member who is not vested
Active vested member with spouse
Active member with no spouse but with children
Active vested member with no spouse or children
Former member with spouse
Former member with no spouse but with children
Former member with no spouse or children

Post-retirement death

Pensioner with spouse but no children
Pensioner with no spouse but with children
Pensioner with no spouse or children
Spouse receiving a pension - no children
Spouse receiving a pension - with children

Appendix

Inflation protection before 1992
Inflation protection after 1991
Contribution and CPP charts 1966-2003