This Guide has been developed to assist you in understanding leave without pay (LWOP) and its implications on your pay, pension plan contributions, benefits coverage and leave entitlements.
If you are employed by a Separate Agency, you should contact your Human Resources department to confirm if the Directives referenced in this document or organization-specific approaches apply.
The Directive on Leave and Special Working Arrangements[1] defines LWOP as an authorized unpaid absence from work, in accordance with your terms and conditions of employment, while maintaining continuity of employment. Your Human Resources department can confirm which positions have been delegated authority to approve this type of leave.
If after considering the information in this document, and in the related policy documents, you are considering LWOP, you should contact your compensation service provider if you have questions regarding the implications of this leave on your pay, contributions to the public service pension plan, benefits coverage and leave entitlements.
With the exception of LWOP to serve in the Canadian Forces Reserve, an executive appointed to the core public administration on an authorized LWOP can only be replaced on an indeterminate basis if the period of leave or consecutive periods of the same type of leave exceeds one (1) year. Periods of different types of leave cannot be combined for the calculation of the one (1) year period for this purpose. If you are replaced, the person with the delegated authority should make every effort to provide you with suitable employment, at your substantive level, following the period of absence. As you prepare a request for LWOP, you should discuss, with your immediate manager, the possibility of the period of leave exceeding one (1) year and how your department will handle your return.
Executives employed by a Separate Agency should contact their Human Resources department for advice.
Prior to pursuing LWOP, executives who have exhausted their sick leave should consider requesting special sick leave[2] with pay. Deputy heads can grant executives up to one hundred and thirty (130) days of paid sick leave once during the course of their career. This leave, which may be granted after an executive has used all accumulated sick leave credits, can be used as required, depending on the executive’s progress towards recovery and will not be recovered from future leave credits. Requests for this leave must be substantiated with a medical certificate. Your Deputy head can authorize the use of any unused portion of the 130 days for a subsequent serious illness.
Persons with the delegated authority should regularly re-examine all cases of LWOP due to illness or injury in the workplace to ensure that continuation of LWOP is supported by current, medical evidence.
Leave without pay due to illness or injury in the workplace ends when the executive returns to work or when employment ceases (e.g., resignation or retirement).
When in receipt of disability insurance benefits, executives should be aware that they are placed on sick LWOP, which means that the first 3 months of absence is pensionable and they may elect to continue making contributions to the pension plan at single rates for the period beyond 3 months. It is important to note that a decision to decline making pension contributions for the period beyond the initial 3 months cannot be reversed at a later date.
In accordance with the Income Tax Act requirements for registered pension plans, the public service pension plan restricts the amount of pensionable LWOP, other than sick LWOP, to a career maximum of five years[3] plus up to three years of child care leave. Leave without pay for suspension, layoff or an unauthorized absence is not considered pensionable.
This means that if you are on sick LWOP, you may continue making pension plan contributions at single rates until the department decides to terminate your employment or you are no longer eligible for disability insurance benefits and unable to return to work. Executives in receipt of disability insurance benefits who are asked to resign (e.g., apply for medical retirement) are encouraged to consult with a financial advisor to better understand the impact of resignation on pension benefits.
Upon request, the person with the delegated authority may grant LWOP for an executive appointed to the core public administration for a period of absence to accept employment in the office of a minister, a minister of State, a secretary of State, or a member of Parliament. Executives employed by a Separate Agency should contact their Human Resources department for advice.
Executives appointed to the core public administration must consult their departmental Human Resources advisor to seek direction regarding the provisions related to political activity in the Public Service Employment Act[4]. Executives employed by a Separate Agency not subject to this Act should contact their Human Resources department for advice.
Requests for LWOP to seek nomination as a candidate or to be a candidate in a federal, provincial, territorial or municipal election must be sent from the person with the delegated authority to their departmental human resources senior official so that the Public Service Commission can be consulted.
If the Public Service Commission grants permission to seek nomination as a candidate or to be a candidate in a federal, provincial, territorial or municipal election, the executive may proceed on LWOP.
The period of LWOP ends on the day on which the results of the election are officially declared, or on an earlier day, as requested by the executive if she or he has ceased to be a candidate.
When an executive appointed to the core public administration is declared elected as a member of the House of Commons, the legislature of a province, the Council of the Yukon Territory, the Council of the Northwest Territories or the Legislative Assembly of Nunavut, they cease to be an employee pursuant to the Public Service Employment Act. Executives employed by a Separate Agency not subject to this Act should contact their Human Resources department for advice.
Executives appointed to the core public administration who request leave to serve in Reserve Forces activities, as described in subsection 247.5(1) of the Canada Labour Code[5] as:
are to be granted LWOP by persons with the delegated authority and cannot be replaced on an indeterminate basis, even if the absence is for a period exceeding one (1) year. This leave must conform to the provisions of the Reserve Forces Training Leave Regulations made pursuant to the National Defence Act[7].
Executives on LWOP for this purpose may only be replaced on a term basis and are to be reinstated in the position that they occupied on the day before the day on which the leave began. If the person with the delegated authority is not able to reinstate the executive in that position by reason of a workforce adjustment, the workforce adjustment measures apply.
Executives employed by a Separate Agency not subject to the National Defence Act should contact their Human Resources department for advice.
Approval of education LWOP is at the discretion of the deputy head, who can approve a period of up to one (1) year to pursue learning activities. This authority cannot be sub-delegated. This period can be renewed by mutual agreement.
An executive on education LWOP may request an allowance in lieu of salary. This allowance is normally up to fifty per cent (50%) of the executive’s base salary. In exceptional circumstances, and depending on the degree to which the leave is deemed to be directly relevant to organizational requirements, the allowance can be greater than fifty per cent (50%) and up to one hundred per cent (100%) of the executive’s base salary. Only at the discretion of the Deputy head can tuition fees and course material also be partially or fully reimbursed.
Education LWOP with an allowance in lieu of salary cannot exceed twenty-four (24) months in an executive’s career.
An executive requesting education leave must meet all of the following conditions:
If you fail to complete the course successfully, or do not resume employment as stipulated above, except by reason of death or lay-off, you are responsible for repaying all allowances received during the period of leave or such lesser sum as determined by the deputy head.
Education LWOP may affect your entitlement to certain benefits, so it is recommended that you consult your compensation service provider prior to commencing the leave.
Education LWOP may also impact how your accrual of vacation leave during your absence:
At your request, the delegated manager will approve LWOP of up to one (1) year if your spouse or common-law partner is permanently relocated, and up to five (5) years if your spouse or common-law partner is temporarily relocated. There is no requirement for the requestor’s spouse or common-law partner to be an employee in the federal public service. Approval of this type of leave is not discretionary.
For the purpose of calculating vacation leave entitlement, only the first three (3) months of this type of leave count.
Leave with income averaging allows eligible employees to reduce the number of weeks worked in a specific twelve (12) month period by taking LWOP for a minimum period of five (5) weeks up to a maximum period of three (3) months. The result is that your pay is reduced and averaged out over the twelve (12) month period to reflect the reduced time at work.
Since this type of LWOP cannot exceed three (3) months, the full period of leave is pensionable. Pension and Supplementary Death Benefit (SDB) contributions are deducted on an ongoing basis from your reduced salary.
Note: This type of leave is not available in all organizations subject to the public service pension plan and Separate employers offering this type of leave may have established different parameters. You are encouraged to consult with your Human Resources department.
Maternity leave is an unpaid leave for eligible employees in respect to pregnancy, childbirth, post-childbirth recuperation, adoption and childcare. Approval of maternity LWOP pay is not discretionary.
Parental LWOP is leave for a male or female employee for the purpose of caring for their new-born or adopted child. Approval of parental LWOP is not discretionary.
If you have completed at least six (6) months of continuous employment and have requested maternity or parental leave, you will be paid an allowance in accordance with the Supplemental Unemployment Benefit (SUB) Plan[8]on the condition that you:
If you apply for and are in receipt of Employment Insurance/Parental Insurance benefits during a maternity/parental leave, this insurance benefit is topped up to an amount equivalent to ninety-three per cent (93%) of your normal weekly rate of pay based on your substantive level. If on the day immediately preceding the commencement of this leave, you are on an acting assignment that has been ongoing for at least four (4) months, the weekly rate of pay to be used to calculate the SUB Plan payment is your acting rate of pay.
If you fail to return to work for reasons other than death, layoff, or having become disabled as defined in the Public Service Superannuation Act[9], on the date specified by your immediate manager and for a period of time equivalent to the time for which the allowance was paid, then all monies received by you as an allowance, equivalent to the period for which you failed to return to work, will be recovered.
If you were appointed for a specified period of employment and the period expired while you were on maternity/parental leave and you are subsequently rehired in the core public administration within a period of ninety (90) days or less, you are not indebted for the amount of allowance paid if the new period of employment is sufficient to meet the obligations of returning to work for a period equal to the period of time when you were in receipt of the allowance. Periods of LWOP during your return to work do not count as time worked, but they do not activate the recovery provisions.
The period of maternity/parental leave counts for the calculation of service for the purpose of calculating vacation leave.
Executives employed by a Separate Agency should contact their Human Resources department for advice.
Maternity Leave:
An executive who becomes pregnant will, upon request, be granted maternity LWOP for a period beginning before, on or after the date of childbirth, and ending no later than eighteen (18) weeks after the date of childbirth or the expected date of childbirth, provided that she has completed at least six (6) months of continuous employment before the commencement of the leave.
Parental Leave:
An executive who becomes a parent through the birth of a child or adoption of a child is granted parental LWOP for a single period of up to thirty-seven (37) consecutive weeks within the fifty-two (52) week period beginning on the date of the child’s birth, or the date of acceptance of custody of the child for adoption. Upon request and at the discretion of the immediate manager, this leave can be taken in two (2) periods.
The period of parental LWOP ends no later than fifty-two (52) weeks after the child is born or the acceptance of custody.
Where a period of maternity LWOP has been extended due to the hospitalization of the newborn child and is followed by a period of parental LWOP, the period of parental LWOP will end no later than one hundred and four (104) weeks after the day the child is born.
The maximum combined maternity and parental allowances payable to a public service couple, where one of the two (2) employees is subject to these provisions, is not to exceed fifty-two (52) weeks.
Leave without pay for the care of a family member is approved when requested, provided that you have met the following conditions:
For the purpose of calculating vacation leave entitlement, only the first three (3) months of leave for care of family is counted as service.
Executives may request Special Leave Without Pay for any purpose that is not otherwise specified in the Directive on Executive Compensation. Approval of this leave is at the discretion of Deputy Heads.
Leave without pay from the federal public service has pension (e.g., counting the period of leave as pensionable), compensation (e.g., salary overpayment) and benefits (e.g., continued eligibility and cost) implications. If you are considering requesting LWOP, it is important that you consult with your compensation service provider and the Pension Centre[10] to understand the implications.
The following information is not intended to replace the advice of the Pension Centre on matters related to your pension and Supplementary Death Benefit (SDB) plan[11].
The public service pension plan allows you to earn pension credits during periods of authorized LWOP, allowing you to maintain the full value of your pension. Leave without pay for suspension, layoff or any unauthorized leave of absences cannot be considered pensionable.
It is important to note that there is a lifetime limit on the number of years you can count as pensionable LWOP service under the public service pension plan. For more detailed information regarding these limitations, which are dependent on the reason for the LWOP, you are encouraged to refer to the following online resource: Tax implications surrounding a period of leave without pay[12].
If you have not already reached the pensionable LWOP limit, the first three (3) months of any authorized LWOP is pensionable, meaning that the period of service counts in the calculation of your public service pension. After the first three (3) months, you have the option to count or not to count your LWOP period as pensionable.
If you do not make a decision to count your LWOP beyond the first three (3) months as pensionable service, by default, you are deemed to have chosen to count it as pensionable. You will therefore owe pension contributions for your entire period of the leave.
Note: Prior to commencing LWOP, it is recommended that you contact the Pension Centre[13] regarding time limits for electing to purchase the period of LWOP as pensionable service, the eligibility of the period of LWOP as pensionable service and the cost of purchasing it.
Since you also remain covered under the Supplementary Death Benefit (SDB) plan[14] during your period of LWOP, SDB contributions are owed for the entire period.
Pension and SDB contributions owing for a period of LWOP are based on your deemed salary (i.e., the salary you would have received had you not been on LWOP). This includes pay revisions and retroactive revisions that may become due after the commencement of your LWOP. Information regarding payment of these contributions can be found below in the section Payment options for pensionable leave without pay contributions.
If you choose not to count your period of LWOP in excess of the first three (3) months as pensionable service, you must complete and forward the Election not to Count Leave Without Pay as Pensionable Service[15] form to the Pension Centre[16] no later than three (3) months following your return to work (in the case of rehabilitation leave, no later than three (3) months after returning to your regular scheduled hours of work). Once your election has been made, your LWOP in excess of the first three (3) months will not be counted as pensionable service and accordingly, you will not be required to pay pension contributions for the period of LWOP other than for the first three (3) months. Supplementary Death Benefit contributions are owed for the entire period of absence.
It should be noted that an election to not count LWOP as pensionable service cannot be made after employment has terminated. An election must be made while you are still actively at work or on LWOP.
The election to not count the absence as pensionable can only be made for the full period of LWOP in excess of the first three (3) months. You cannot choose to count only a portion of the period of LWOP in excess of the first three (3) months as pensionable service.
If you expect to be employed in the federal public service during your LWOP, you must inform your compensation service provider. This is referred to as a dual employment situation. Additional information regarding dual employment can be found at: Dual employment—Employment while on leave without pay[17].
It is important to note that an election not to count a LWOP period as pensionable is irrevocable. If you choose, at a later date, to count that period of service, you would do so by signing a Service buyback form[18]. Your buyback contributions would be based on your salary at the date of signing the form and you would be required to undergo and pass a medical examination. This option would be more costly (interest is charged on service buybacks) or ineligible based on the findings of the medical examination. See Annex A: Service Buybacks.
Additional information is available from the Pension Centre[19].
Generally, you are not required to pay your LWOP pension contributions and SDB contributions prior to, or during your period of leave. However, payments will be required upon your return to work. At that time, you will receive a letter from the Pension Centre outlining the amount owing and the deadline by which contributions must be paid.
The Income Tax Act[20] places certain limits on the maximum period of LWOP which can be counted as pensionable service under a Registered Pension Plan. In general, the maximum LWOP permitted is five (5) cumulative years, plus up to three (3) years of child care leave, for a total of eight (8) years. The child care leave is limited to a maximum of one (1) year per child, which must be taken within one (1) year of the date of birth or adoption of the child. Exceptions to these limits include periods of LWOP due to illness and leave where you are considered “on loan”. For part-time employees, the period of part-time LWOP must be converted to a full-time equivalent LWOP period when calculating the maximum period of pensionable LWOP.
Once you have reached the Income Tax Act limit, you may still proceed on LWOP, however, all additional periods of LWOP are not pensionable and no pension contributions will be required beyond the pensionable limit described above. Supplementary Death Benefit contributions are always required for the full period of LWOP since your coverage continues. The Pension Centre notifies plan members in writing when they reach the Income Tax Act limit.
If you intend not to count your LWOP as pensionable, you should make this election at the time you proceed on LWOP to avoid any pension adjustments being reported for that period.
Note: CRA does not allow the reversal or amendment of any pension adjustment reported in a LWOP situation.
If you are considering LWOP and are currently buying back prior service for pension purposes, you must continue to make these payments while on LWOP.
Active Members of the Public Service Pension Plan – Taking a Leave of Absence – Pension[21] is an excellent pension resource for executives considering LWOP.
Coverage under the Public Service Health Care Plan (PSHCP)[22] continues while you are on an authorized LWOP unless you provide notice in writing that you wish to opt out of the Plan during the absence. If notice is provided, coverage will be cancelled effective the month following the month in which the notice is received by your compensation service provider.
An executive going on LWOP who does not opt out of the PSHCP for the period on LWOP, will be required to either:
An executive who has not chosen to pay the required contributions in advance will be deemed to have opted to pay the contributions retroactively on ceasing to be on LWOP.
The contributions you must pay depend on the type of LWOP.
Employee Contributions Only:
You are required to pay only your contributions when on LWOP for the following reasons:
Employee and Employer Contributions:
You must remit both your share and the employer’s share of the required contributions when:
Note: When the reason for the LWOP changes and the change requires payment of a different rate, the new contribution rate shall be effective the first of the month following the month of the change.
If you are absent on an authorized LWOP for any of the following reasons, employer-paid coverage under the Public Service Dental Care Plan (PSDCP)[24] will be extended to you for the total period of absence:
If you proceed on any other type of LWOP, employer-paid coverage will continue during the first three (3) consecutive calendar months of leave. Following this period, if you would like to maintain your PSDCP coverage, you must pay contributions (including applicable provincial sales tax) quarterly in advance, starting with the 4th month of your leave of absence and continuing for the duration of the LWOP, including the month you return to work.
Prior to taking LWOP, you are responsible for notifying your compensation service provider of the details regarding your leave and to arrange to pay your contributions quarterly in advance, when required. Your compensation service provider will provide you with a letter describing your responsibilities for maintaining continuous PSDCP coverage.
Employer-paid coverage will not resume until the first of the month following your return to work.
Coverage during two or more subsequent periods of leave without pay
You may take a period of LWOP where employer-paid coverage continues, followed immediately by a second period of LWOP where employer-paid coverage does not continue.
In this situation, if you wish to have continuous PSDCP coverage for the entire leave period, contributions are required starting the first full month in which the second type of LWOP begins. These contributions must be remitted in advance on a quarterly basis, through to (and including) the month you return to work.
Retroactive reinstatement of coverage is not possible while you are on LWOP and your contributions have not been paid in advance on a quarterly basis. If coverage ceases, it can only be reinstated as of the first of the month following the month you return to work.
The following types of insurance are available to eligible executives under the Public Service Management Insurance Plan (PSMIP)[25]:
Leave without pay for reasons of illness or injury
A member of the PSMIP who is on LWOP by reason of illness or injury may apply for a waiver of premium. If the application for a waiver of premium is approved, no further premiums will be required until age sixty-five (65) as long as you remain totally disabled in the opinion of the insurer. If the application is denied, you must pay premiums directly to the insurer to continue coverage while on LWOP.
Disability coverage during leave without pay[26]
If you are a member of the PSMIP, disability coverage continues during all periods of LWOP and premiums are collected from salary when you return to duty.
Only your share of the disability insurance premium is required to be paid where the LWOP is due to:
In all other LWOP situations, you are responsible for paying both your share and the employer’s share of premiums. If you become eligible for LTD benefits during the LWOP, all premiums are waived.
Other leave without pay and continued coverage
Excluding LTD coverage, which is dealt with above under Disability coverage, in all other cases of LWOP, it is your responsibility to send quarterly premiums to the insurer in advance. This applies in respect of any month in which there is no salary payable or insufficient salary for a premium deduction to be made. If premiums are not paid directly to the insurer, coverage will lapse and a new application, including a requirement for medical evidence of insurability, must be submitted on return to duty.
Note: The granting of coverage is dependent on the insurer’s judgement of your insurability based on medical information you must provide. When the insurer reviews your medical information, it will determine whether you represent a standard or increased risk. If it appears that your life expectancy or health expectancy could be significantly less than normal, your application may be denied and this decision is final.
Human Resources departments are responsible for advising you:
Coverage on return to duty from leave without pay
On return to duty after any period of LWOP, deductions resume automatically, unless coverage has lapsed during the period of leave. If PSMIP coverage has lapsed and you are eligible and wish to resume coverage, medical evidence of insurability satisfactory to the insurer is required.
Note: Your application for coverage may be denied based on medical evidence.
All leave accrual is suspended when you are absent on LWOP.
What is a Service Buyback?
A service buyback is a legally binding agreement to purchase a period of prior service to increase your pensionable service under the federal public service pension plan. It may include a period of prior federal public service or pensionable employment with another employer.
If you are considering a service buyback, it must be made while you are employed in the federal public service and an active member of the public service pension plan. The cost of a service buyback may vary, depending on the type of service and when you make the buyback. The type and period of service has to be verified with the Pension Centre[27] before the service buyback is approved.
You may only accumulate up to a maximum of thirty-five (35) years of pensionable service, which includes:
You are encouraged to verify with your compensation service provider that your contributions have ceased once you have attained thirty-five (35) years of pensionable service. This deduction is not currently automated.
Making service buyback payments while on leave without pay
Payments for a service buyback must be made on an ongoing basis during a period of LWOP. If you fail to make a monthly service buyback payment, you will be in default and additional interest will be charged.
You are encouraged to contact the dedicated Pension Centre executive services telephone line[28] to ensure that you fully understand your obligations for service buyback during a period of LWOP.
To assist you with your planning, the following chart illustrates the pension contribution rates applicable to various types of pensionable LWOP. Note: Some organizations may not offer all types of LWOP. You should contact your Human Resources department to confirm the available types of LWOP.
Pension contributions can either be calculated at a single or double rate. Where the rate is single, you will be required to pay your share of contributions only, that is, the contributions that you would have paid had you not been on LWOP. Where the rate is double, you will have to pay both your share and the employer’s share of the cost.
Contributions for the first three (3) months of LWOP are calculated at single rates. The rate of contributions for the period exceeding the first three (3) months is based on the type of LWOP – refer to the table below.
Please note that the rates of contributions for the first three (3) months of LWOP, as indicated in the chart below, may not apply in certain situations where multiple, continuous periods or types of LWOP are taken.
The following chart illustrates the pension contribution rates applicable to various types of pensionable LWOP.
| Type of Leave Without Pay | Contribution Rate | |
| First 3 Months | After 3 Months | |
| Adoption leave (within fifty-two (52) weeks of adoption) | Single | Single |
| Care of immediate family, other than for taking care of a child within fifty-two (52) weeks of birth or adoption | Single | Double |
| Care of immediate family, child only within fifty-two (52) weeks of birth or adoption | Single | Single |
| Federal Royal Commission, Board or Agency outside the Public Service | Single | Single |
| Illness and disability | Single | Single |
| Leave for personal needs (not to exceed three months) | Single | N/A |
| Leave with income averaging | Single | N/A |
| LWOP for the long-term care of a parent | Single | Double |
| Maternity leave | Single | Single |
| On loan to an International Organization that is not to the advantage of the department | Single | Double |
| On loan to any Organization, Government, etc., that is to the advantage of the department | Single | Single |
| On loan to a Government of a country other than Canada, not at the request of the Government or not to the advantage of the department | Single | Double |
| Other reasons for LWOP (not covered by a leave code) | Single | Double |
| Parental LWOP (within fifty-two (52) weeks of birth or adoption) | Single | Single |
| Parental LWOP (beyond fifty-two (52) weeks of birth or adoption) | Single | Double |
| Relocation of spouse | Single | Double |
| Self-funded leave | Single | Double |
| Serving in the Canadian Armed Forces (non-contributor to CFSA) | Single | Single |
| Undergoing training or instruction including education leave | Single | Single |
[1] https://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=15774§ion=html
[2] https://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=14220§ion=html#secC.6
[3] https://www.tpsgc-pwgsc.gc.ca/remuneration-compensation/services-pension-services/pension/info/ticnp-lwpip-eng.html#no6
[4] https://laws-lois.justice.gc.ca/eng/acts/P-33.01/index.html
[5] https://laws-lois.justice.gc.ca/eng/acts/L-2/index.html
[6] https://laws-lois.justice.gc.ca/eng/acts/N-5/index.html
[7] https://laws-lois.justice.gc.ca/eng/acts/N-5/index.html
[8] https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/supplemental-unemployment-benefit.html
[9] https://laws-lois.justice.gc.ca/eng/acts/P-36/FullText.html
[10] Public service pension services for executives can be obtained by telephone at: 1-888-742-1300
[11] https://www.canada.ca/en/treasury-board-secretariat/services/pension-plan/plan-information/survivor-benefits-pension.html#death-deces
[12] https://www.tpsgc-pwgsc.gc.ca/remuneration-compensation/services-pension-services/pension/info/ticnp-lwpip-eng.html#no6
[13] Public service pension services for executives can be obtained by telephone at: 1-888-742-1300
[14] https://www.canada.ca/en/treasury-board-secretariat/services/pension-plan/plan-information/survivor-benefits-pension.html#death-deces
[15] https://www.tpsgc-pwgsc.gc.ca/remuneration-compensation/form/html/2480-eng.html
[16] https://www.tpsgc-pwgsc.gc.ca/remuneration-compensation/services-pension-services/pension/cn-cu-eng.html
[17] https://www.tpsgc-pwgsc.gc.ca/remuneration-compensation/services-pension-services/pension/info/ticnp-lwpip-eng.html#no11
[18] https://www.canada.ca/en/treasury-board-secretariat/services/pension-plan/plan-information/forms.html
[19] https://www.tpsgc-pwgsc.gc.ca/remuneration-compensation/services-pension-services/pension/cn-cu-eng.html
[20] https://laws.justice.gc.ca/eng/acts/I-3.3/
[21] https://www.canada.ca/en/treasury-board-secretariat/services/pension-plan/active-members/taking-leave-absence-pension.html
[22] https://www.pshcp.ca/media/38813/pshcp-member-booklet-web-en.pdf
[23] https://laws.justice.gc.ca/eng/acts/s-15.2/
[24] https://www.canada.ca/en/treasury-board-secretariat/services/benefit-plans/dental-care-plan/public-service-dental-care-plan-member-booklet.html
[25] https://www.canada.ca/en/treasury-board-secretariat/services/benefit-plans/management-insurance-plan/main-plan-booklet.html
[26] https://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=13848§ion=html
[27] https://www.tpsgc-pwgsc.gc.ca/remuneration-compensation/services-pension-services/pension/cn-cu-eng.html
[28] Pension Centre executive services telephone line: 1-888-742-1300
