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Fortieth Annual Report of the Business Done in Pursuance of the Pension (Teachers) Act YEAR ENDED DECEMBER… British Columbia. Legislative Assembly 1982

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 PROVINCE OF BRITISH COLUMBIA
Fortieth Annual Report
of the Business Done in Pursuance of the
Pension (Teachers) Act
YEAR ENDED DECEMBER 31
1980
Victoria, 1981
Queen's Printer for British Columbia '-
ISSN 0703-010X
  To the Honourable Henry P. Bell-Irving, D.S.O., O.B.E., E.D.,
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 Pension (Teachers) Act during the fiscal year ended December 31,
1980.
EVAN M. WOLFE
Provincial Secretary and
Minister cf Government Services
Office of the Provincial Secretary and
Minister of Government Services
Victoria, British Columbia
December 1, 1981
 The Honourable Evan M. Wolfe,
Provincial Secretary and
Minister of Government Services,
Victoria, British Columbia
Sir:
I have the honour to lay before you the Report of the business done in
pursuance of the Pension (Teachers) Act during the fiscal year ended December 31,
1980.
Respectfully submitted,
J. D. REID
Commissioner of Teachers' Pensions
December 1, 1981
J
 PENSION (TEACHERS) ACT
ANNUAL REPORT
Report of the business done in pursuance of the
Pension (Teachers) Act during the fiscal year ended
December 31, 1980
Section 4—Cost of living supplements totalling $13,733,224 paid during the
year were charged to Pension Account. After the January 1, 1981 adjustment,
quarterly increases were replaced by annual increases, the first of which will be paid
January 1, 1982. The annual increases are tied to the consumer price index and are
payable to the extent that the capitalized value is available in the Inflation Adjustment Account created for the purpose. For this purpose are allocated to the Inflation
Adjustment Account employee and employer contributions each at the rate of
1.00% of salary and interest earnings attributable to funds held for the payment of
superannuation allowances in excess of the rate assumed by the actuary.
Sections 6, 7 and 10—Contributions received from teachers totalled
$46,825,556 made up as follows:
$
Basic contributions  38,734,004
Cost of living supplementary allowances contributions  5,030,957
Voluntary contributions  75,935
Repayment of refunds for reinstatement Jr.  156,335
Contributions for approved periods of leave of absence  290,767
Contributions for approved military or other service  333,752
Inflation adjustment allowance contributions  2,203,806
Effective October I, 1980, teacher contributions were increased by 0.5% of
salary.
As at December 31, 1980 there were 42.889 teachers with contributory credits
in the Fund, made up as follows:
Current contributors
Teachers employed by school districts  31,300
Teachers employed other than by school districts  101
Open inactive accounts
Teachers out of service .....:  10,570
Teachers with deferred vested pension rights  918
Section 8 (1)—Employer contributions received from the Minister of Finance
amounted to $52,024,746, in respect of matching basic, cost-of-living supplementary allowances contributions, and inflation adjustment contribution. Effective
October 1, 1980, employer contributions were increased by 3.2% of salary.
Section 8 (3), (4) and (5)—Employer contributions received from the British
Columbia Teachers' Federation and employers other than school districts for 93
teachers on loan, etc., amounted to $215,487.
Section 8 (8)—Reimbursement to employers of Canada Pension Plan employer contributions paid by them in respect of employees to whom the Pension
(Teachers) Act applies amounted to $6,123,124. Commencing October 1, 1980,
reimbursements were paid by the Minister of Finance in the additional amount of
$476,411.
5
 6 BRITISH COLUMBIA
Sections 11, 12, 15 and 16 (1)—Superannuation allowances were granted in
respect of 383 teachers as follows:
Normal retirement age  323
Total and permanent disability       3
Death in service     12
Deferred     45
For analysis and comparative statistics see Schedules 3, 4 and 5 appended.
Transfers totalling $406,217 were received from 8 reciprocal pension plans in
respect of 38 contributors upon grant of allowance and in respect of 3 contributors
following transfer of service as follows:
Upon Grant of Allowance $
College Pension Fund     1 10,114
Municipal Superannuation Fund     1 47,994
Public Service Superannuation Fund     3 40,411
Province of Alberta Teachers'Pensions Fund  16 98,074
Province of Ontario Teachers'Superannuation Fund.   2 13,684
Province of Quebec Teachers'Superannuation Fund.   2 49,138
Province of Saskatchewan Teachers'Pensions Fund... 13 107,985
During Service
Municipal Superannuation Fund     1 1,304
Government of Canada Public Service Pension
Account    2       37,513
Transfers totalling $1,321,729 were made to 5 reciprocal pension plans in
respect of 20 contributors upon grant of allowance and in respect of 3 contributors
following transfer of service as follows:
Upon Grant of Allowance $
College Pension Fund  10     886,379
Public Service Superannuation Fund    4     245,782
Province of Alberta Teachers'Pensions Fund    3       32,166
Province of Saskatchewan Teachers'Pensions Fund...   3     128,858
During Service
Government of Canada Public Service Pension
Account    3       28,544
Section 14 (4)—The matching portion of medical premiums deducted from
eligible recipients of a superannuation allowance was paid by the Minister of
Finance.
Sections 16 (5) and 17—Refunds were granted in respect of 1,551 teachers
and totalled $5,344,518 made up as follows:
$
Resignations 1,520 5,153,809
Death in service       21      176,708
Excess contributions on grant of allowance        4       13,587
Miscellaneous         6 414
For analysis and comparative statistics see Schedules 3 and 4 appended.
Section 21—Actuarial and administrative expenses paid from the Fund
amounted to $571,400.
 PENSION (TEACHERS) ACT—ANNUAL REPORT 7
Section 26—Long-term securities held by the trustee at December 31, 1980
amounted to $630,397,833, par value, as set out in Schedule 1 appended. Transactions during the year (par value) were as follows:
$
Purchases    73,761,066
Redemptions      1,849,600
Sales      7,482,000
64,429,466
The average yield on long-term securities purchased during the year was
12.48%. Based on the mean of the opening and closing balances amounting to
$667,786,311, the net rate of interest earned during the year was 9.2183%, after
deducting losses realized on sale of investments $1,419,342 and administration
expenses $571,400. It is anticipated the losses will be recovered through future
increased interest earnings. A comparative summary of investment transactions and
earnings is given in Schedule 2.
Section 29—An actuarial valuation of the assets and liabilities of the Fund is
required to be made by an actuary from time to time at intervals of not more than five
years. The most recent valuation was carried out as at December 31, 1977. An
actuarial valuation at December 31,1980 is presently being prepared.
The valuation indicated an unfunded liability in respect of basic pension
benefits of approximately $547,600,000 as of December 31, 1977. While this
represents an increase of $79,600,000 since December 31,1974, the report stated
that the Plan's "funded ratio" has improved. Statutory amendments to raise the
statutory contribution rates and to improve the financing of the supplementary
allowances were enacted in 1980 as described elsewhere in this report.
Section 37—During the year the Teachers' Pensions Board held 2 meetings at
which it dealt with some 6 cases in accordance with Board policies. Applications
considered related to disability allowances and appeals under Section 6, Paragraph
12, B.C. Regulation 90/80.
LEGISLATION
The Pension (Teachers) Act was amended at the 1981 session of the Legislature. The amendment made the investment powers of the Trustees in respect of the
Teachers' Pensions Fund the same as those of the Minister of Finance in respect of a
trust fund under section 36 (2) of the Financial Administration Act. When proclaimed, this section will have the effect of broadening investment powers to permit
investment in additional types of securities such as are issued by the Municipal
Finance Authority of British Columbia, commercial paper of Canadian corporations, corporate bonds and preferred shares, and first mortgages, subject to specified conditions as to the security of the investment and the status of the issuer.
J. D. REID, F.C.I.A.
Commissioner cf Teachers' Pensions
 BRITISH COLUMBIA
TEACHERS' PENSIONS FUND
Exhibit A
STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER 31, 1980
1980 1979
ASSETS $ $
Cash (Note 2) -..  3,803,550 556,242
Contributions receivable:
Employee and employer  7,567,885 8.686,009
Province of British Columbia—deficit in
employer reserve  — 8,450,602
Accrued interest on investments  14,359,913 11,797,096
Investments (Note 2)
Long-term                           624,658,049 560,757,075
Short-term  71,521,649 29,202,737
721,911,046       619,449,761
LIABILITY AND FUND BALANCE
Liability
Accounts Payable  757,408 582,714
Fund Balance (Exhibit B)
Basic account (Note 4)     716,696,942       618,867,047
Inflation adjustment account        4,456,696 —
721,153,638        618,867,047
721,911,046       619,449,761
The four accompanying notes are an integral part of these financial statements.
Approved by:
J. D. REID, F.C.I.A.
Superannuation Commissioner, Trustee
C.WEBSTER, C.A.,
Comptroller, Superannuation Commission
AUDITOR'S REPORT
7b the Commissioner of Teachers' Pensions, and
To the Provincial Secretary and Minister of Government Services,
Province of British Columbia:
I have examined the statement of financial position of the Teachers' Pensions Fund as at 31
December 1980 and the statement of changes in fund balance for the year then ended .My examination
was made in accordance with generally accepted auditing standards, and accordingly included such
tests and other procedures as I considered necessary in the circumstances.
I have relied upon information furnished by the Fund's Consulting Actuary as to the accuracy of
Note 1 to the financial statements.
In my opinion, these financial statements present fairly the financial position of the Fund as at 31
December 1980 and the changes in its fund balance for the year then ended in accordance with
generally accepted accounting principles applied on a basis consistent with that of the preceding year.
ERMA MORRISON, C.A.
Auditor General
Victoria, British Columbia
26 October 1981
 PENSION (TEACHERS) ACT—ANNUAL REPORT 9
Exhibit B
TEACHERS' PENSIONS FUND
STATEMENT OF CHANGES IN FUND BALANCE
FOR THE YEAR ENDED DECEMBER 31, 1980
Fund Balance Increased By:                                                         1980 1979
Contributions—                                                                              $ S
Employees:
Basic       38,734,004 33,783.989
Cost of living supplementary allowance (Note 3)        5,030,957 6.477,382
Inflation Allowance        2,203,806
Voluntary iiSbv. If..:.'.             75,935 38,494
Reinstatement i.-SUt            156,335 135.392
Leave of Absence            290,767 232,429
Military or other service           333,752 206,804
46,825,556 40.874,490
Employers:
Paid by the Province of British Columbia—
Basic      44,456,231 33.572,418
Cost of living supplementary allowances (Note 3)        5,030,957 6,477.382
Inflation Allowance :...W.:        2,203,806
Recognition of service            333.752 206,804
Contributions paid by employers other than
school districts           215,487 211,571
52,240,233 40,468.175
Province of British Columbia:
Deficit in Employer Reserve Account  8,450,602
Transfers from other funds           406,217 726.0
Income from investments       60,885.675 49,243,938
Losses on sale of investments (Note 2)         1,419,342 473,459
158,938,339 139,289,791
Fund Balance Decreased By:
Superannuation allowance payments:
Contributory :...avi.       29,557,753 26,495.717
Cost of living supplements       13,733,224 10,678.472
43,290,977 37,174,189
Refunds        5,344,518 3,826,349
Transfers to other funds         1.321,729 1.527.957
Reimbursement to employers of Canada Pension Plan
employer contributions bss:.„ bft        6,123,124 5,826,388
Actuarial and administration expenses :!$#.           571,400 409,724
56,651,748 48,764,607
Net Increase in Fund Balance oti     102,286,591 90,525,184
Fund Balance at Beginning of Year ;*fi«i.afe«i  618,867,047 528,341,863
Fund Balance at End of Year (Exhibit A)._.     721,153,638 618,867,047
 10 BRITISH COLUMBIA
TEACHERS' PENSIONS FUND
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 1980
1. Actuarial Valuation
According to the Pension (Teachers) Act, an actuarial valuation of the assets and liabilities of the
Fund is required to be made by an Actuary from time to time at intervals of not more than five years.
The most recent valuation was carried out as at December 31, 1977. On this actuarial valuation the
Actuary recommended that the statutory basis of contributions be strengthened so that contributions,
in future, would be sufficient to fully finance benefits for all new entrants to the plan and to hold the
actuarial liability constant as a percentage of future teacher payroll. On this basis, he advised that the
unfunded liability would be $547,600,000 for basic pension benefits. While this represents an
increase of $79,600,000 since December 31, 1974 the report stated that the plan "funded ratio" had
improved. Statutory amendment reflecting the recommendations of the consulting actuary as described in Note 3 was passed by the Legislature.
An actuarial valuation as at December 31, 1980 is presently being prepared.
2. Investments
Investments include bonds issued or guaranteed by Canada or a Province and a mortgage of
approximately $1,800,000 insured by Central Mortgage and Housing Corporation. Investments are
carried at the lower of cost and par value, with "cost" defined as acquisition costs adjusted as follows:
(i) Premiums are written off in the year of acquisition.
(ii) Discounts on single maturity bonds are amortized over the term of the bonds,
(iii) Discounts on serial bonds are recognized as income when redemptions occur.
Long-term investments held at the end of the year are as follows:
1980 1979
$ $
Book Value    624,658,049       560.757,075
Par Value     630,397.833       565.971,638
Market Value    465,050,537       446,645,271
The difference between the book value and market value of the investments has not been provided
for as at December 31, 1980, since it is generally expected that Fund investments will be held to
maturity. However, during the year, certain investments were disposed of in order to improve the yield
to the Fund, resulting in book losses aggregating $1,419,342. It is anticipated that future increased
interest earnings from reinvestment will more than offset these losses.
During the year, the Investment Committee decided that available funds should be invested in
short-term securities. This represents a departure from the previous policy of holding short-term
investments only until suitable long-term investments could be purchased. The short-term investments ($71,521,649—1980, $29,202,737—1979) have therefore been segregated from cash and
classified as investments.
3. Legislative Changes
An amendment to the Pension (Teachers) Act was passed at the 1980 session of the Legislature.
The significant provisions, which are intended to improve the funding of the basic pension benefits
and the supplementary allowances will provide for—
(1) An increase of 0.5% in contributions by teachers.
(2) An increase of 3.2% in contributions by government on behalf of school districts.
(3) Contributions by government to reimburse the fund for the amounts reimbursed to school
districts for payments made to the Canada Pension Plan in respect of teachers to whom the
Act applies.
(4) Annual, rather than quarterly, cost-of-living supplementary allowances, payable to the
extent that moneys equal to the capitalized value are available in the Inflation Adjustment
Account created for the purpose.
 PENSION (TEACHERS) ACT—ANNUAL REPORT 11
4. Additional Information
The Fund balance is divided into an Inflation Adjustment Account, to which employee and
employer contributions each at the rate of 1 % of salary are credited, and a Basic Account, to which all
other contributions are credited. The Fund balance for 1979 has been restated accordingly.
These financial statements show only the position of the Fund as at December 31, 1980 and the
changes in Fund balance for the year then ended and do not purport to show the adequacy of the Fund to
meet the obligations of the pension plan.
 BRITISH COLUMBIA
TEACHERS' PENSIONS FUND
Schedule No. 1
TRUSTEES FOR THE TEACHERS' PENSIONS FUND AND THE MINISTER OF
FINANCE FOR THE PROVINCE OF BRITISH COLUMBIA
Securities Held as at December 31, 1980
Par Book Market
Value Value Value
$ $ $
Government of Canada  11,754,000 11,405,836 9,992,002
Province of British Columbia Guaranty
B.C. Hydro and Power Authority             483,684,000 478,932,147 356,448,892
B.C. Electric Company  653,000 644,833 438,446
B.C. Railway Company  78,966,000 78,688,397 57,184,949
B.C. School Districts Serials  1,130,200 1,103,212 1,025.231
B.C. School Districts Capital Financing
Authority Serials  1,565,000 1,552,955 1,316,569
B.C. School Districts Capital Financing
Authority  25,127,000 24,993,926 17,608,308
B.C. Municipal Serials  104,000 102,458 91.310
B.C. Irrigation Districts Serials  122,000 119,869 92,623
B.C. Irrigation Districts  715,500 714,796 430,686
B.C. Improvement Districts  984,000 978,428 649,830
Nechako Improvement District Serial  537,000 531,899 387,644
B.C. Hospital Improvement District Serials  198.000 196,436 162.405
B.C. Waterworks Districts  94,000 93,503 60,338
Greater Vancouver Sewerage and Drainage
District  980,000 979,927 703,150
Greater Vancouver Sewerage and Drainage
District Serials  259,000 256,449 210,606
Greater Vancouver Water District Serials ,,,,        116,000 112.056 103,965
Province of Nova Scotia  970,000 881,641 679,000
Province of Nova Scotia Guaranty
Nova Scotia Power  794,000 776,978 550,838
Province of Ontario Guaranty
Ontario Hydro  10,185,000 10,167,646 7,368,853
Province of Quebec  3,000,000 2,979,493 2,696,250
Province of Saskatchewan  6,605,000 6,590,032 5,401,638
N.H.A. Insured Mortgage
Bancorp Financial Ltd  1,855,133 1,855,132 1,447,004
630,397,833 624,658,049 465,050,537
 PENSION (TEACHERS) ACT—ANNUAL REPORT
I
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12.48
59,417,249
73.761.066
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 BRITISH COLUMBIA
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 PENSION (TEACHERS) ACT—ANNUAL REPORT
TEACHERS' PENSIONS FUND
Schedule 4
Comparative Statistics, January 1, 1969 to December 31, 1980
Subdivided According to Sex of Contributor
Fiscal Year
Number of
Contributors
Number of
Refunds
Granted
Number of
Allowances
Granted
Number of
Deaths and
Expirations
Number of
Allowances
in Force at
End of Year
Male
Female
Male
Female
Male
Female
Male
Female
Male
Female
1969 .i.~.»jji
Non-active1—
1973	
Non-active'....
1974	
Non-active1	
1975	
Non-active'	
1976	
Non-active'	
1977	
Non-active1....
1978	
Non-aclive1....
1979	
Non-active1....
1980	
Non-active1	
10.009
1.410
11.466
1.910
12.965
1.845
13.665
2.044
13.884
2.357
14.182
2.422
14.263
2.584
14.251
2.689
14.602
2.898
12.445
3.855
12.896
5.527
15.403
6.172
15.754
7.067
15.705
7.746
16.002
8.055
15.863
8.546
16.038
8.918
16.799
8.590
1.756!
380
359
391
445
469
392
422
467
1 .S03-
1.031
918
860
1.117
1.102
1.014
975
1.072
93
85
147
166
187
134
164
160
145
174
206
242
274
258
223
226
206
178
21
15
21
18
19
30
38
24
18
28
32
30
39
62
48
47
62
11
739
1.057
1.183
1.331
1.499
1.603
1.729
1.489
1.616
1.250
1.824
2.036
2.271
2.467
2.642
2.821
3.341
3.508
1 Non-active open accounts of teachers out of service.
; Includes refund of extra compulsory contributions only— 1.609.
 BRITISH COLUMBIA
TEACHERS' PENSIONS FUND
Schedule 5
Summary of Normal Allowances Granted During 1980
SUBDIVIDED BY YEARS OF SERVICE AND VALUE OF ALLOWANCE
Average
Average
Number of
Salary
Annual
Average
Average
Average
Years of Service
Allowances
During
Allowance
Value of
Teachers'
Government
Granted
Last
Five Years
on Single
Life Plan
Allowance
Share
Share
$
$
S
S
$
Under 10 years	
4
22.375
2.859
29.515
10.053
19.462
10-14 :	
51
20.578
3.839
43.942
13.634
30.308
15-19	
58
20.960
5,985
65.512
18.335
47.177
20-24	
70
22,736
8.771
91.268
24.944
66.324
25-29	
51
23.466
11,326
118.684
30.280
88,404
30-34 :.	
51
25,032
15.341
154,931
38.124
116,807
35-39	
35
28.668
18,761
201.062
42,414
158.648
40 and over	
3
30,188
19.955
194.887
43.213
151.674
Average of Normal Allowances Granted During Year:
60
(Age)
Total Value of Normal Allowances Granted DuRrNG Year:
323 7,513,510        270,403        34,123.775       8.647.762       25.475.993
SUBDIVIDED BY YEARS OF SERVICE AND AGE AT RETIREMENT
Age at Retirement
Years of Service
Total
Cent
55
56
57
58
59
60
61
62
63
64
65
Under 10	
2
10-14	
2
4
3
3
6
9
4
1
5
5
9
51
16
15-19	
4
4
1
2
6
14
6
3
2
1
15
58
18
20-24	
2
2
3
2
10
6
6
3
4
8
74
70
21
25-29	
1
4
1
5
2
IB
3
I
5
2
13
51
16
30-34	
3
3
3
4
2
14
5
4
1
5
7
51
16
35-39	
2
2
4
1
5
8
5
1
3
2
2
35
II
40 and over	
—
—
—
—
—
1
—
—
1
—
1
3
1
15
19
15
17
31
67
30
14
21
23
71
323
Percent	
5
6
5
5
10
21
9
4
6
7
22
100
Allowances Other Than Normal Granted During 1980
Number of
Allowances
Granted
60
Death
12
Disability
3
Deferred
45
 PENSION (TEACHERS) ACT—ANNUAL REPORT
TEACHERS' PENSIONS FUND
Approved and Reciprocal Employers as at December 31, 1980
Approved Employers
Section 11 (2) provides for the granting of a deferred allowance to a contributor
who within three years of his last contribution to the Fund enters the service of one or
more of the following employers and becomes entitled to an allowance—
Effective Date
An employer to whom the Teachers' Retirement Fund
Art (Alberta) applies z'ji: November 22, 1971
An employer to whom the Teachers' Pensions Act
(Manitoba) applies November 22, 1971
An employer to whom the Teachers' Superannuation
Act (Ontario) applies:/. jaUft November 22, 1971
An employer to whom the Teachers' Pensions Plan
(Quebec) applies i'ui November 22, 1971
An employer to whom the Teachers' Superannuation
Fund Act (Saskatchewan) applies November 22, 1971
Acadia University i..- July 1, 1973
British Columbia Hydro and Power Authority October 30, 1968
Government of Canada March 27, 1961
Notre Dame University March 31, 1969
Simon Fraser University April 1, 1966
University of British Columbia March 27, 1961
University of Victoria March 27, 1961
Special Agreement With Approved Employer
Section 11 (10) provides for the transfer of funds in respect of an employee who
within three months of termination of his service transfers to or from the service of the
following approved employer—
Government of Canada June 22, 1973
Reciprocal Employers
Section 12(1) provides for the method of determining pensionable service and
highest average salary together with pro-rata sharing of the present value of the
allowance and transfer of funds in respect of an employee who within three years of
termination of his service transfers to or from the service of the following British
Columbia reciprocal employers—
An employer under the Pension (Public Service) Act July 1, 1973
An employer under the Pension (College) Act July 1, 1973
An employer under the Pension (Municipal) Act.*1. July 1, 1973
Workers' Compensation Board June 5, 1974
 lg BRITISH COLUMBIA
TEACHERS' PENSIONS FUND
Approved Long-term Disability Salary Continuance Plans
as at December 31, 1980
British Columbia Teachers' Federation Covering Teachers Employed by:
School District
Abbotsford No. 34	
Agassiz-Harrison No. 76...
Alberni No. 70	
Armstrong-Spallumcheen
No. 21	
B.C.T.E	
Burns Lake No. 55	
Campbell River No. 71	
Cariboo-Chilcotin No. 271
Castlegar No. 9	
Central Okanagan No. 231
Chilliwack No. 33	
Courtenay No. 71	
Cowichan No. 65	
Cranbrook No. 2	
Creston-Kaslo No. 86	
Delta No. 37	
Fort Nelson No. 81	
Grand Forks No. 12	
Greater Victoria No. 61	
Gulf Islands No. 64	
Hope No. 32	
Howe Sound No. 48	
Kamloops No. 24	
Keremeos No. 16	
Kettle Valley No. 13	
Kimberley No. 3	
Ladysmith No. 67	
Lake Cowichan No. 66	
Langley No. 35	
Lillooet No. 29	
Maple Ridge No. 42	
Mission No. 75	
Nanaimo No. 68	
NechakoNo. 56	
Effective Date
uly3, 1973
an. 1, 1977
uly 3, 1973
uly3, 1973
uly 3, 1973
uly 3, 1973
uly 3, 1973
uly 3, 1973
an. 1, 1976
uly 3, 1973
uly 3, 1973
uly 3, 1973
uly 3, 1973
an. 1, 1977
uly 3, 1973
uly 3, 1973
Mar. 1, 1975
uly 3, 1973
uly 3, 1973
une 1, 1976
uly 3, 1973
uly 3, 1973
uly 3, 1973
Feb. 1, 1978
uly 3, 1973
uly 3, 1973
uly 3, 1973
uly 3, 1973
uly 3, 1973
uly 3, 1973
uly 3, 1973
uly 3, 1973
uly 3, 1973
uly 3, 1973
School District Effective Date
Nelson No. 7 July 3, 1973
New Westminster No. 40 Oct. 1, 1978
North Thompson No. 26 Feb. 1, 1978
North Vancouver No. 44 July 3, 1973
Peace River North No. 60 June 1, 1977
Peace River South No. 59 Feb. 1, 1975
Penticton No. 15 July 3, 1973
Powell River No. 47 July 3, 1973
Prince George No. 57 July 3, 1973
Prince Rupert No. 52 July 3, 1973
Princeton No. 17 Feb. 1, 1976
Qualicum No. 69 July 3, 1973
Queen Charlotte No. 50 July 3, 1973
Quesnel No. 28 July 3, 1973
Richmond No. 38 July 3, 1973
SaanichNo. 63 July 3, 1973
Sechelt No. 46 July 3, 1973
Shuswap No. 89 July 3, 1973
SmithersNo. 54 July 3, 1973
Sooke No. 62 Sept. 1, 1976
South Cariboo No. 30 July 3, 1973
Stikine No. 87 July 3, 1973
Summerland No. 77 July 3, 1973
Terrace No. 88 July 3, 1973
Trail No. 11 July 3, 1973
Vancouver No. 39
Administrators July 3, 1973
Co-ordinators July 3, 1973
Elementary July 3, 1973
Secondary July 3, 1974
Vancouver Island North
No. 85 July 3, 1973
Vernon No. 22 July 3, 1973
Windermere No. 4 July 3, 1973
Arrow Lakes Teachers' Association Sept. 15, 1978
Coquitlam School District No. 43 Mar. 24, 1975
Fernie School District No. 1 June 18, 1976
Golden School District No. 18 July 29, 1976
Kitimat School District No. 80 Mar. 5, 1974
Revelstoke Teachers' Association Mar. 13, 1975
Southern Okanagan School District No. 14 July 3, 1973
Surrey Teachers' Association May 7, 1975
West Vancouver Teachers' Association June 14, 1976
Queen's Printer for British Columbia <!
Victoria, 1982

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