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 Z 1 (A z 1 1 £ g 1 as I g o 9.218 12.48 59,417,249 73.761.066 9,334,871 39,475.834 2,843,078 721,153,638 o r— too © i— "* **!* ^ oo ^ W^ 8^ oo o f~: ***** - 00 — Tf <o 1 £ o oo o £> S>8 oo o" s pT.°i oo w oo' 1 i> 2> ** ^-J""*"! * ;; 2 ">iS IS o r— oo m **? °. . - ?2 !*j r- oo© r^ —T ^jT r- ! J 1 P. 1 2 "* g | ^5 ^ 1 oo © © oo r- w o<y j£ *» ""; woo o\© SO i § *** 1 **. *~~ °i- *^~ ri» «n » ^fg J*,"""" ^ t- <"■; *'tl*I*I 5 ■* 1 «e £ 3 "* *n*° 8 o 1 5S 8 o> o *S !Q f>" *»«> !# ^ <"■* woo ooo oo i °' X) B 6 .E «:S T3 &■*"*■ o« ^*'Zj E t "3J 5 *""" = M > <* « > -j 5 — <u - SP.S c SoSViS 2 —CM u — is c •$ *CU 3 c 1 ! 2 ii E o I b E <S |j t 4. C a. BRITISH COLUMBIA Q Z D u. rJo z O en CO w /, 3 w O CU I) t/3 CO s£ — uj .2 — c3 rt C .53 /S *^ 5\ t— mr sSovr^r- * 4 t± o\ »n r- o* r o >o m "^N'OO-Cf - ©oo ©O ™ *°. **. °i **i °i "i "i "i °i ■*" T^—" © O loi'Oro'^'m^in^ ° -O in 2 E S C 3 u »*8*s 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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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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Title | Fortieth Annual Report of the Business Done in Pursuance of the Pension (Teachers) Act YEAR ENDED DECEMBER 31 1980 |
Alternate Title | PENSION (TEACHERS) ACT - ANNUAL REPORT |
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British Columbia. Legislative Assembly |
Publisher | Victoria, BC : Government Printer |
Date Issued | 1982 |
Genre |
Legislative proceedings |
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Text |
FileFormat | application/pdf |
Language | English |
Identifier | J110.L5 S7 1982_V02_05_001_018 |
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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 | 2018-08-18 |
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 | 10.14288/1.0372773 |
AggregatedSourceRepository | CONTENTdm |
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