PROVINCE OF BRITISH COLUMBIA Twenty-second Annual Report of the Business Done in Pursuance of the TEACHERS' PENSIONS ACT for the Period JANUARY 1 TO DECEMBER 31 1962 Printed by A. Sutton, Printer to the Queen's Most Excellent Majesty in right of the Province of British Columbia. 1963 J To Major-General the Honourable George Randolph Pearkes, V.C., P.C., C.B., D.S.O., M.C., Lieutenant-Governor of the Province of British Columbia. May it please Your Honour: The undersigned respectfully submits the Report of the business done in pursuance of the Teachers' Pensions Act during the period January 1, 1962, to December 31,1962. WESLEY D. BLACK, Provincial Secretary. Provincial Secretary's Office, Victoria, B.C., October 26, 1963. The Honourable Wesley D. Black, Provincial Secretary, Victoria, B.C. Sir,—I have the honour to lay before you the Report of the business done in pursuance of the Teachers' Pensions Act during the period January 1, 1962, to December 31, 1962. I have the honour to be, Sir, Your obedient servant, W. H. FORREST, Commissioner of Teachers' Pensions. October 25, 1963. TEACHERS' PENSIONS ACT ANNUAL REPORT Report of the Business Done in Pursuance of the Teachers' Pensions Act during the Period January 1, 1962, to December 31, 1962 Sections 6 and 7.—Contributions received from teachers totalled $4,820,116.46, consisting of basic 6-per-cent contributions of $4,559,204.18, extra and voluntary contributions of $190,181.77, individual repayment of refunds for reinstatement of $61,430.21, and individual 12-per-cent contributions for approved periods of leave of absence of $9,300.30. As at December 31, 1962, there were 15,365 active contributors to the Fund. Section 8 (1).—Employer basic contributions received pursuant to clause (a) amounted to $3,592,263.60. Section 8 (3).—Employer 6-per-cent contributions received from the British Columbia Teachers' Federation and employers other than school districts for teachers on loan, etc., amounted to $31,450.79. Section 8(5) and (6).—The net rate of interest earnings of the Fund after charging administration expenses was 4.045 per cent. An amount of $32,152.75, being the excess of the net interest earnings over the required 4 per cent, was transferred to the Investment Adjustment and Interest Reserve Account, which totalled $321,094.33 as at December 31, 1962. Section 11.—Superannuation allowances were granted to 82 teachers who attained retirement age. For analysis see statements of comparative statistics appended. Section 14.—Superannuation allowances were granted to three teachers who had become totally and permanently disabled. Section 15.—Superannuation allowances were granted to the dependent in the case of three teachers who died while still in service, and refunds totalling $22,941.89 were made in the case of 12 teachers who died while still in service. Section 16.—Refunds totalling $571,156.05 were made to 845 teachers who left the service of their employers. Section 20. — Actuarial and administration expenses paid from the Fund amounted to $56,568.58. Section 25.—The securities held by the trustees on December 31, 1962, are set out in Schedule No. 1 of this Report. During the year $18,902,000 par value bonds were purchased, the average yield being 5.511 per cent; $6,973,500 par value bonds were sold at an average yield of 5.133 per cent; and $2,931,100 par value bonds were redeemed, resulting in a net increase of $8,997,400 par value bonds held by the trustees between December 31, 1961, and December 31, 1962. As the average coupon rate on the $6,973,500 par value bonds sold was only 3.832 per cent, the sales resulted in book loss amounting to $520,995.92, which it was necessary to charge against 1962 interest earnings, reducing the net interest earnings for the year from 4.774 per cent to 4.045 per cent. However, the proceeds were reinvested in G 6 BRITISH COLUMBIA bonds with a coupon rate of 5.25 per cent to yield 5.33 per cent, which will more than offset the book loss in future years. Prices paid for securities bought or sold are determined by market conditions at the time of transfer. Every effort is made to invest the funds as soon as they become available and at the maximum yield possible at the time of purchase. Section 37.—During the year two meetings of the Teachers' Pensions Board were held, at which approximately 105 individual cases were dealt with and Board policy was established for guidance in the administration of the Act in respect of reinstatement of past teaching service, periods of absence, and applications to be exempt from contributing to the Fund. PORTABILITY-RECIPROCAL ARRANGEMENTS, BRITISH COLUMBIA, ALBERTA, AND ONTARIO In December, 1962, reciprocal arrangements were completed with the Provinces of Ontario and Alberta whereby teachers are able to transfer between the Provinces of Alberta, Ontario, and British Columbia without loss of accrued pension benefits, subject to the limitations described in the arrangements. This is the first time in Canada that such arrangements have been made at the Provincial level governing teachers' retirement benefits. A description of the reciprocal arrangements follows. British Columbia as regards (a) Alberta.—The Commissioner of Teachers' Pensions and the Teachers' Pensions Board, appointed under the provisions of the British Columbia Teachers' Pensions Act, declare that the employers of employees to whom the Alberta Teachers' Retirement Fund Act applies are " approved employers " for the purposes of the British Columbia Teachers' Pensions Act, under section 11 (3) (e). (b) Ontario.—The Commissioner of Teachers' Pensions and the Teachers' Pensions Board, appointed under the provisions of the British Columbia Teachers' Pensions Act, declare that the employers of employees to whom the Ontario Teachers' Superannuation Act applies are " approved employers " for the purposes of the British Columbia Teachers' Pensions Act, under section 11 (3) (e). Under the present provisions of the British Columbia Teachers' Pensions Act, these declarations have the following effects and limitations:— (a) Transfers from British Columbia to Alberta or Ontario: (i) Are limited to employees transferring to the Alberta Fund or the Ontario Fund after having made a contribution to the Teachers' Pensions Fund subsequent to September 1, 1962. The deferred benefit would be based on service after age 30, with refund of employee contributions made before age 30. Under the Teachers' Pensions Act the maximum salary for formula benefits is $10,000 per year. (ii) The transfer to the Alberta Fund or the Ontario Fund must take place within five months after the employee makes his last contribution to the British Columbia Fund. (ih) The employee must remain in the Alberta Fund or the Ontario Fund long enough to qualify for a pension or superannuation allowance from the Alberta Fund or the Ontario Fund. (iv) The employee is obliged to leave his credit in the British Columbia Fund. If he prefers to have a refund rather than a deferred TEACHERS' PENSIONS ACT—ANNUAL REPORT G 7 allowance, the refund will, of course, be paid to him, upon application, but he would thereby forfeit all rights to a deferred allowance. (v) The date upon which an allowance would be granted to the employee will be age 60, or the date of retirement from the Alberta Fund or the Ontario Fund, whichever is the later. (vi) If the employee leaves his money in the British Columbia Fund and dies before being granted a superannuation allowance, his case will de dealt with as for a death in service, and length of service for the purposes of determining the death benefit will be his length of service under the British Columbia Teachers' Pensions Act alone. (Z.) Transfers from Alberta or Ontario to British Columbia.—No special provisions are made in such cases. Employees have to qualify for an allowance in the same manner as a new employee, regardless of benefits accrued in a previous Province. Qualifications for normal retirement benefit are:— (i) Must commence teaching in British Columbia not later than the first teaching-day of the school-year in which the employee attains age 56 (school-year commences July 1st and ends June 30th): (ii) Ten years of contributory service in British Columbia; and (iii) Attainment of age 60 (minimum). Qualifications for widow's benefit or disability pension: Ten years of contributory service in British Columbia (no age-limit). The following is the official description of the Alberta Reciprocal Agreement and the Ontario Reciprocal Agreement:— RECIPROCAL AGREEMENT WITH THE TEACHERS' SUPERANNUATION COMMISSION OF BRITISH COLUMBIA UNDER SECTION 20 (1) (/) OF THE TEACHERS' RETIREMENT FUND ACT, R.S.A. 1955 OF ALBERTA A. The Board of Administrators, Teachers' Retirement Fund, of Alberta will provide a pension to a teacher who has service in British Columbia and who retires from teaching service in Alberta if: 1. He has at least ten years of pensionable service in Alberta under the Teachers' Retirement Fund Act of Alberta. 2. He has credit and maintains same in The Teachers' Superannuation Fund of British Columbia for his period of teaching service after age 30 in that province. 3. He began making contributions under the Teachers' Retirement Fund Act within a period of 15 months after leaving British Columbia. 4. He is not in receipt of a pension from British Columbia while teaching in Alberta. 5. His pensionable service in Alberta and British Columbia, if both periods had been served in Alberta, would have entitled him to a normal pension under the Teachers' Retirement Fund Act. 6. His credit for military and other teaching service is claimed in the province where he taught immediately preceding such service. 7. His eligibility for benefits other than a normal pension are countable in each province. 8. The Teachers' Superannuation Fund of British Columbia will provide its share of the pension based on his service in both Alberta and British Columbia in accordance with The Teachers' Pensions Act of British Columbia and any regulations made thereunder. B. The Board of Administrators, Teachers' Retirement Fund, of Alberta will provide a pension to a teacher who has pensionable service of at least one year in Alberta, and who retires from teaching immediately following his service in British Columbia if: 1. He has not withdrawn pension contributions from Alberta after September 1, 1962. 2. He is not in receipt of a pension from Alberta while teaching in British Columbia. 3. He has not established credit in British Columbia for his Alberta pensionable service. 4. He has credit in British Columbia for his period of eligible service in British Columbia. G 8 BRITISH COLUMBIA 5. His credit for pensionable service in Alberta and British Columbia, if both periods had been served in Alberta, would have entitled him to a pension under the Teachers' Retirement Fund Act. 6. He began making contributions under the Teachers' Pension Act of British Columbia within a period of 15 months after ceasing to teach in Alberta. 7. His credit for military and other teaching service is claimed in the province where he taught immediately preceding such service. 8. His eligibility for benefits other than a normal pension are acceptable in each province. 9. The Teachers' Superannuation Fund of British Columbia will provide its share of the pension based on his service in both Alberta and British Columbia in accordance with The Teachers' Pensions Act and any regulations made thereunder. RECIPROCAL ARRANGEMENT WITH THE TEACHERS' PENSIONS FUND OF BRITISH COLUMBIA UNDER SECTION 59 OF THE TEACHERS' SUPERANNUATION ACT, R.S.O. 1960, CHAPTER 392 A. The Teachers' Superannuation Commission of Ontario will provide a pension to a teacher who has had service in British Columbia, and who retires from teaching immediately following his service in Ontario, if evidence is furnished that: (1) He has credit in The Teachers' Superannuation Fund of Ontario for at least fifteen years of service; (2) He has credit in The Teachers' Pensions Fund of British Columbia for his period of service as a teacher in British Columbia, but is not in receipt of a pension from The Teachers' Pensions Fund of British Columbia at the time of teaching in Ontario; (3) His credit in The Teachers' Superannuation Fund of Ontario and in The Teachers' Pensions Fund of British Columbia, if both periods had been served in Ontario, would have entitled him to a superannuation allowance under the Ontario Act; (4) He has not established credit in The Teachers' Superannuation Fund of Ontario for his service in British Columbia under section 9 (1) of the Regulations; (5) The Teachers' Pensions Fund of British Columbia will provide its share of a pension based on his service in both Ontario and British Columbia, in accordance with The Teachers' Pensions Act of British Columbia and the Regulations made thereunder. B. The Teachers' Superannuation Commission of Ontario will provide a pension to a teacher who has had service in Ontario, and who retires from teaching immediately following his service in British Columbia, if evidence is furnished that: (1) He has credit in The Teachers' Superannuation Fund of Ontario for his period of service in Ontario, but was not in receipt of an allowance from The Teachers' Superannuation Fund of Ontario while teaching in British Columbia; (2) He has credit in The Teachers' Pensions Fund of British Columbia for his period of eligible service in British Columbia; (3) His credit in The Teachers' Superannuation Fund of Ontario and in The Teachers' Pensions Fund of British Columbia, if both periods had been served in Ontario, would have entitled him to a superannuation allowance under the Ontario Act; (4) He has not established credit in The Teachers' Superannuation Fund of Ontario for any period of prior service in British Columbia under section 9 (1) of the Regulations; (5) The Teachers' Pensions Fund of British Columbia will provide its share of a pension based on his service in both Ontario and British Columbia, in accordance with the Teachers' Pensions Act of British Columbia and the Regulations made thereunder; (6) He makes application for a disability allowance within two years from the date upon which he was last employed in British Columbia; (7) In the case of an application for a dependent's allowance, the teacher has died within two years after ceasing to be employed in British Columbia on account of ill-health, or within one year after ceasing to be employed in British Columbia for any reason other than ill-health during which year he manifested to the satisfaction of the Commission a bona fide intention of becoming employed as soon as possible. C. Credit in The Teachers' Superannuation Fund of Ontario may be obtained for war service, foreign similar service, and extra-provincial service (other than in British Columbia), if the teacher does not receive credit in The Teachers' Pensions Fund of British Columbia for the same period of service. W. H. FORREST, Commissioner of Teachers' Pensions. TEACHERS' PENSIONS ACT—ANNUAL REPORT G 9 TEACHERS' PENSIONS FUND Statement of Revenue and Expenditure for the Year Ended December 31, 1962 Revenue Contributions as per requirements of the Teachers' Pensions Act— Employee contributions— Basic 6-per-cent contributions __ $4,559,204.18 Extra and voluntary contributions 190,181.77 Repayment of refunds for reinstatement 61,430.21 Contributions for approved periods of leave of absence 9,300.30 $4,820,116.46 Employer contributions— Basic contributions $3,592,263.60 6-per-cent contributions paid by employers other than school districts for teachers on loan, etc 31,450.79 3,623,714.39 Interest— Net on investments $2,946,351.89 On bank deposits 1,485.12 2,947,837.01 $11,391,667.86 Expenditure Superannuation allowance payments $1,899,974.36 Refund of employee contributions— Resignation, etc. $571,156.05 Death in service 22,941.89 594,097.94 Transfers to Civil Service Superannuation Fund of present value of two allowances granted 22,485.04 Administration expenses 56,568.58 2,573,125.92 Net increase of ledger assets $8,818,541.94 G 10 BRITISH COLUMBIA TEACHERS' PENSIONS FUND Balance-sheet as at December 31, 1962 Assets Cash in bank $321,643.56 Accounts receivable— Due from employees, etc $404,519.81 Due from employers 2,499.58 407,019.39 Investments at cost or par—net after amortization of premiums and discounts (see Schedule No. 1) (par value, $78,810,750) 76,548,224.88 Accrued interest on investments 821,208.91 $78,098,096.74 Liabilities Teachers' Pensions Fund Basic Account $51,782,964.42 Employees' Retirement Annuity Account 25,940,061.00 Investment Adjustment and Interest Reserve Account 321,094.33 Sundry accounts payable 53,976.99 $78,098,096.74 Approved. W. H. Forrest, G. S. Soutar, Superannuation Commissioner. Accountant. The accounts of the Teachers' Pensions Fund for the year ended December 31, 1962, have been examined under my direction. Subject to the actuarial sufficiency of the Fund and the adequacy of the prescribed tables, the above balance-sheet is, in my opinion, properly drawn up so as to exhibit a true and correct statement of the affairs of the Fund, according to the best of my information and the explanations given to me and as shown by the books of the Fund. C. J. FERBER, C.A., Comptroller-General, Province of British Columbia. Victoria, B.C., October 24,1963. TEACHERS' PENSIONS ACT—ANNUAL REPORT G 11 SCHEDULE No. 1.—TRUSTEES OF THE TEACHERS' PENSIONS FUND AND THE MINISTER OF FINANCE FOR THE PROVINCE OF BRITISH COLUMBIA. Securities Held as at December 31, 1962 Par Value $110,000.00 Province of British Columbia 96,000.00 Government of Canada guaranty—Canadian National Railway Company Province of British Columbia guaranty— British Columbia Power Commission 7,688,500.00 British Columbia Hydro and Power Authority 9,903,000.00 British Columbia Electric Company Limited 937,750.00 British Columbia Toll Highways and Bridges Authority 1,056,000.00 Pacific Great Eastern Railway Company 4,906,000.00 Greater Vancouver Water District 2,028,000.00 Book Value $108,867.73 95,355.11 7,600,409.26 9,552,179.75 842,368.01 1,054,779.36 4,786,186.54 2,005,878.06 Greater Vancouver Sewerage and Drainage District 1,616,000.00 1,611,197.30 British Columbia school district serials 43,540,000.00 41,999,990.31 British Columbia municipal serials 2,406,500.00 2,311,143.47 British Columbia hospital improvement district serials 480,000.00 479,040.00 250,000.00 248,645.00 14,000.00 13,613.34 553,000.00 553,000.00 30,000.00 30,251.31 Province of Ontario guaranty—Ontario Municipal Improvement Corporation 3,196,000.00 3,255,320.33 British Columbia irrigation and waterworks district serials Province of Alberta guaranty—Alberta Municipal Financing Corporation Province of Manitoba Province of Ontario $78,810,750.00 $76,548,224.88 G 12 BRITISH COLUMBIA as Q ri pt! p-i w « tn s /, w O A-4 t/5 u p 'A W H Ph T-H r/i "* P* as W D r-i (J Jh < rt •< p Z : < 1 >-i Oj ., i/l IJ o fc H CO w H AAf -i H D oo Q w a > s H u <. rv; VD < Oh § o U Ei, < r-l fl> L. ■So1." £.5 ffl o 3 % 9 Mv- - e-S 8 S z o « ■§ s ° -3 c S °— . |5jag* Z°J-.T C\"r<i-H-NOOO\sq^CT;rn'-H v.o.mo\-nHHt<,«oohoo oo o tntnospt^riOsoo^tas tnOsrir-^t-^ntnas'tOstn ^^rAntn^sotr~t^ooooos C* rH or~WHfiir.M-/.rtO\Oeo HrHr.HHHH<ri(SNnr. c^ 6 TfV ri <-. (-- Tf h* -nV d Tto\oo(*.trmOt^m,tf*.ro oo<nosO\-r.tNtNoooow(SC\ co(NTr\OTrTfTfi<OTtmtr_v-C. 00-flO*C.M'«t60 0<0 coiinc^ooc^iftOsooi-jl^-rt r-m m ro t7\ ft tN o\ os oo oo Tt in oo^o\mtN*"coO wt" vot^OTj-oom^otMNvor. «■ HHHnr.tNmnit <r-tn*to\n~*^-*tin^ocso -nC\rtrtnOHO\tf-NO-e c4^->cni>\dc7.i-Hi^jvDr^fn mOOO^Dmr-oooomr---^- SDtfi>ooonr.ooinOifOCJ\o\ t^r^astnt-^oosD^fT-^asAnrn l-h ,—ilr.wh.^(*)D5V£|-^H't \Nmmr-ftr. vOOHy.jr.cSv.tj-w.-r.fr. c4cn\doN<^rH\dv.vdodin r-r-oo\fn>-j-o»-ir-r-.'n Tt -^>^-OT-ir--vor-r^>no r-riX*-_>fOt-ni>rnor<ni^ vT t/5- h ts n )V.tNOiH'!f!«»r> ;cotsinOinTf (N*]; Ovq :Tf\doddooa.fNvov.Q ■ -. m ce ft t> )0\0-ioo COTf(J\(NV.r<V.^fHOrH| CT\TtOT+Tl"C»T-(T>\oOr-<NOO^co r.viVjt7\^)|nO*Or.Owm Tf Oaft *o Tt Tf Tf Vl" VJ h OO" OO* ft O O O H rH OrH et a gum tt h et n o. co cm co hOr.hv.rtr.d-TifiooOrtHvOHTfvo r,in<-nftf«,-jf^(f1f,0(jf.y5\5O^^V.H vr. r^. /t\ r.i p_ ^vi .—*-. r**. \A vi*. r*^. **> storHr.ff.r'Oor'VovouTrr.-f.M ^ vj h \o f~ iji (N h w a t-; « ys ^ q jHrTfTrl N iH iH (S H r-" n r* (N is >. si S|J en v g 2£* ■• o g .5 S3 2 OTj u M « 2 m a. 2 5 (m <w g^ ° «38 3 ci o O S -> lag1 Sow 15 -S Q, » C "5 5 wZZ C^d\d\Cr\CpNftt^c5.O.CT\0>.03\ TEACHERS' PENSIONS ACT—ANNUAL REPORT SCHEDULE No. 3—TEACHERS' PENSIONS FUND G 13 Comparative Statistics, January 1, 1953, to December 31, 1962—Allowances Granted and in Force, Subdivided by Type and Plan of Allowance Granted during Year Expired during Year In Force at End of Year Fiscal Year CJ 3 aj "Ho | -0 T3 QJ UJ a Cr rr rt 3 0 TS -1 <C --rC ds -S«- o 3 r", « rT rt __ 11 0> 3 u 3 o "HI e ti. T3 I rt 3 O •a v <s a, -3 .S-o O B *. rt rH >. <-* V ti. "O p u c rt In rt 3 O •d S tc 3.2 .S-a o c a-, rt M 1953— Normal retirement.. 2 4 3 1 2 27 10 1 3 6 1 11 225 68 66 156 28 61 17 1 103 Death Totals .... 6 3 3 27 14 6 1 11 359 184 79 103 1954— Normal retirement- 3 2 3 2 1 1 32 13 5 3 1 4 — 215 65 69 155 28 59 17 2 131 Death Totals.. 8 2 2 32 18 3 3 4 349 183 78 131 1955—1 Normal retirement- 2 3 4 1 39 2 11 3 5 3 1 126 69 72 114 25 58 15 2 286 Death . 2 Totals 5 4 1 41 14 8 1 __ 267 139 75 288 1956— Normal retirement~ 3 3 1 4 1 35 10 6 3 2 2 3 119 66 73 115 23 57 15 2 318 Death 2 Totals 1 4 1 35 16 5 2 3 258 138 74 320 1957— Normal retirement- 4 4 5 2 1 46 1 7 5 4 3 6 116 65 78 113 23 55 15 2 358 Death.. ._ 3 Totals 13 2 1 47 12 4 3 6 259 136 72 361 1958— Normal retirement 5 2 3 4 1 27 6 5 1 8 2 1 4 1 115 62 80 109 21 56 14 2 381 Death - 2 Totals 10 4 1 27 12 10 1 5 257 130 72 383 1959— Normal retirement- 4 1 3 1 49 5 3 2 8 1 6 114 59 79 104 21 57 13 2 424 Death 2 Totals 5 3 1 49 10 8 1 6 252 125 72 426 1960— Normal retirement- Disability. Death 10 ~2 7 2 45 1 4 1 8 2 ::: 5 120 59 80 103 19 59 13 2 464 ~3 Totals 12 7 2 46 5 10 .... 5 259 122 74 467 1961— Normal retirement- 11 13 6 3 2 5 50 1 5 1 3 8 1 5 126 58 77 108 24 62 15 7 509 Death 4 Totals " 19 10 51 9 9 .... 5 261 132 84 513 1962— Normal retirement- Disability Death 13 7 3 3 3 59 8 3 5 3 1 3 2 131 55 72 112 26 ...... | 62 15 10 566 4 Totals 13 10 6 59 16 4 3 2 258 138 87 570 i From 1955 the figures are on actual count by plan in force, including those changed to temporary annuity effective January 1, 1952. G 14 BRITISH COLUMBIA SCHEDULE No. 4.—TEACHERS' PENSIONS FUND Comparative Statistics, January 1, 1946, to December 31, 1962, Subdivided According to Sex of Contributor Fiscal Year Number of Contributors Male Female Number of Refunds Granted Male Female Male Allowances Number of Allowances Granted Female Male Number of Deaths and Expirations Female Male Number of Allowances in Force at End of Year Female 1946_ Non-active- 1947 Non-active- 1948 Non-active- 1949 Non-active. 1950 Non-active.- 1951 Non-active _ 1952 Non-active.. 1953 Non-active- 1954 Non-active-. 1955 Non-active3- 1956 , Non-active3 1957 Non-active2- Non-active3_ 1958 Non-active2- Non-active3- 1959 Non-active2_ Non-active3_ 1960 - Non-active2- Non-active3- 1961 Non-active2__ Non-activeS_ 1962- Non-active2—-~ Non-active3 ,742 227 ,100 169 ,135 170 ,385 129 724 105 ,976 148 ,159 174 .384 93 .668 146 055 148 .397 147 ,305 330 201 629 330 234 982 409 169 378 386 233 738 379 325 998 490 422 3,387 666 3,842 438 4,012 532 4,260 711 4,561 630 4,605 898 4,856 972 5,260 622 5,593 777 5,954 466 6,474 668 6,022 1,070 801 6,338 1,305 879 6,640 1,321 810 6,905 1,392 1,036 7,225 1,322 1,321 7,613 1,264 1,594 97 118 111 71 52 ~85 ~70 59 54 lis 93 103 96 103 123 131 166 511 504 444 F62 359 412 376 469 436 478 SOO 501 483 524 601 636 691 29 "26 25 21 24 "25 28 ~27 ~27 2l • 21 23 "21 19 18 30 25 20 Ul ~19 25 Ts 29 "36 12 17 23 ~26 40 "21 "39 49 61 ^3 5 ~4 "ii 5 5 __ 9 10 io 14 ~9 12 14 11 9 12 9 10 4 13 ~ib ~9 T21 Ts* "9 ~\n Ti ~14 Ti ~9 T. 13 200 222 236 252 271 289 308 325 342 357 369 383 390 397 404 425 438 298 319 T34 351 363 383 410 400 399 412 421 445 452 478 518 565 615 1 Expirations include allowances rescinded: 1953,13; 1954,1. 2 Non-active open accounts of teachers out of service less than two years. 3 Non-active open accounts of teachers out of service more than two years. Printed by A. Sutton, Printer to the Queen's Most Excellent Majesty in right of the Province of British Columbia. 1963 310-1063-1561
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Twenty-second Annual Report of the Business Done in Pursuance of the TEACHERS' PENSIONS ACT for the Period… British Columbia. Legislative Assembly [1964]
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Title | Twenty-second Annual Report of the Business Done in Pursuance of the TEACHERS' PENSIONS ACT for the Period JANUARY 1 TO DECEMBER 31 1962 |
Alternate Title | TEACHERS' PENSIONS ACT - ANNUAL REPORT |
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British Columbia. Legislative Assembly |
Publisher | Victoria, BC : Government Printer |
Date Issued | [1964] |
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Legislative proceedings |
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Language | English |
Identifier | J110.L5 S7 1964_V01_11_G1_G14 |
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Sessional Papers of the Province of British Columbia |
Source | Original Format: Legislative Assembly of British Columbia. Library. Sessional Papers of the Province of British Columbia |
Date Available | 2018-02-05 |
Provider | Vancouver : University of British Columbia Library |
Rights | Images provided for research and reference use only. For permission to publish, copy or otherwise distribute these images please contact the Legislative Library of British Columbia |
CatalogueRecord | http://resolve.library.ubc.ca/cgi-bin/catsearch?bid=1198198 |
DOI | 10.14288/1.0363471 |
AggregatedSourceRepository | CONTENTdm |
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