PROVINCE OF BRITISH COLUMBIA Thirty-eighth Annual Report of the Business Done in Pursuance of the MUNICIPAL SUPERANNUATION ACT YEAR ENDED DECEMBER 31 1976 Printed by K. M. MacDonald, Printer to the Queen's Most Excellent Majesty in right of the Province of British Columbia. 1978 ISSN 0383-347X To Colonel the Honourable Walter S. Owen, Q.C, LL.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 Municipal Superannuation Act during the year ended December 31, 1976. grace McCarthy Provincial Secretary Provincial Secretary's Office Victoria, B.C., January 31, 1978. The Honourable Grace McCarthy, Provincial Secretary, Victoria, B.C. Madam: I have the honour to lay before you the Report of the business done in pursuance of the Municipal Superannuation Act during the year ended December 31, 1976. I have the honour to be, Madam, Your obedient servant, W. H. FORREST Commissioner of Municipal Superannuation January 31, 1978. MUNICIPAL SUPERANNUATION ACT ANNUAL REPORT Report of Business Done in Pursuance of the Municipal Superannuation Act for the Fiscal Year Ended December 31,1976 Section 3 (1)—During the year the Act applied to the following additional employers effective from the date shown: Cariboo-Thompson-Nicola Library System January 1, 1976 Greater Vancouver Library Federation January 1, 1976 Pacific National Exhibition January 1, 1976 Vancouver Community College January 1, 1976 Kimberley Special Care Home January 20, 1976 Castlegar District Public Library April 1, 1976 Richmond Public Library Board April 1, 1976 Community Care Services Society July 1, 1976 Fellburn Hospital, Burnaby July 1, 1976 In the same period five employers were amalgamated with other employers. As at December 31, 1976, there were 397 active employer accounts in the Fund. Section 5—All moneys received and paid out under the provisions of this Act are shown in the statement of changes in fund balance and all assets and liabilities appertaining to the granting of superannuation allowances are shown in the statement of financial position. These financial statements are attached to this Report. Section 6—Employee contributions amounted to $37,509,012, made up as follows: $ Basic contributions 34,662,461 Voluntary and special agreement 2,837,790 Purchase of service 3,945 Leave of absence 690 Reinstatement 4,126 As at December 31, 1976, there were 50,982 contributors with credits in the Fund as set out by employer in attached Schedule 6. There were, in addition, 4,907 former contributors with credits remaining in the Fund, of whom 496 had deferred vested pension rights. Section 8 (1)—Employer contributions amounted to $34,297,347, made up as follows: $ In respect of current service 32,609,053 In respect of past service 1,683,591 In respect of recognition of service 3,945 In respect of leave of absence 758 Contributions by each of the 397 active employer accounts are set out in attached Schedule 2. K 6 BRITISH COLUMBIA Section 8 (2)—Pursuant to special agreements with 48 employers, supplementary allowance payments amounting to $304,918 were made from the Fund and provided as follows: * By reimbursement by former employers 248,538 From interest earnings of the Fund in excess of 4 per cent as authorized by section 10 (3) (d) 56,380 Section 10 (1)—The statutory contribution of the Minister of Finance toward reduction of employer obligations in respect of past service of employees was $15,000. Sections 13, 16, 17 (1), and 17e—Superannuation allowances were granted in respect of 769 employees, made up as follows: Normal retirement age 681 Total and permanent disability 34 Death in service 35 Deferred 19 Transfers totalling $26,268,274 were received from three reciprocal pension plans and one former pension plan in respect of nine contributors upon grant of allowance and in respect of 1,320 contributors following transfer of service, as follows: Upon grant of allowance— Public Service Superannuation Fund 8 55,730 Teachers' Pensions Fund 1 2,243 During service— Public Service Superannuation Fund 6 18,462 Government of Canada Public Service Superannuation Account 1,257 25,342,214 Pacific National Exhibition former plan 57 849,625 The transfers from the Government of Canada Public Service Superannuation Account included an amount of $25,234,912 related to the transfer of the administration of Department of Veterans Affairs hospitals at Vancouver and Victoria from Federal to Provincial jurisdiction. The Pacific National Exhibition became an employer under the Act effective January 1, 1976, and by special agreement closed out the former plan by transfer to the Fund. In each case, due to the delay in transferring the moneys, additional amounts transferred, totalling $2,225,540, were designated as interest earned in the current year as follows: Government of Canada Public Service Superan- $ nuation Account 2,176,977 Pacific National Exhibition former plan 48,563 Transfers totalling $317,052 were made to four reciprocal pension plans in respect of 18 employees upon grant of allowance and in respect of 13 contributors following transfer of service, as follows: Upon grant of allowance— $ College Pension Fund 2 21,999 Public Service Superannuation Fund 15 240,448 Teachers' Pensions Fund 1 493 MUNICIPAL SUPERANNUATION REPORT, 1976 K 7 During service— Government of Canada Public Service Superannuation Account 13 54,112 Cost-of-living supplements totalling $3,623,641 were paid to eligible recipients of a superannuation allowance. When the accumulated payments exceed 1 per cent of the average annual total of contributory salaries, cost-of-living supplements are to be financed by additional employee and employer contributions each at the rate of 0.5 per cent of contributory salary, with a further similar increase when the accumulated payments again exceed 1 per cent of the average annual total of contributory salaries. The first increase in contributions was effected May 1, 1977. For analysis and comparative statistics, see attached Schedules 3, 4, and 5. Section 15 (4)—Amounts totalling $244,636 were paid out of employer contributions to the Medical Service Plan of British Columbia in respect of the matching half share of monthly medical coverage premiums of eligible recipients of a superannuation allowance. Sections 17 (6) and 18—Refunds were granted in respect of 6,119 employees and totalled $6,180,511, made up as follows: $ Resignations 6,049 5,956,465 Death in service 70 205,938 Miscellaneous employee 2,631 Miscellaneous employer 15,477 Refunds on resignations included 78 employees with more than 10 years countable service who elected to receive a refund rather than leave their credits in the Fund in order to receive a deferred superannuation allowance after attaining the minimum retirement age. For analysis and comparative statistics, see attached Schedules 3, 4, and 5. Section 22—Actuarial and administrative expenses paid from the Fund amounted to $368,503. Section 27—Securities held by the trustees as at December 31, 1976, amounted to $497,109,800 par value, as set out in the attached Schedule 1. Transactions during the year (par value) were as follows: $ Purchases 111,581,000 Redemptions 2,884,250 108,696,750 The average yield on securities purchased during the year was 9.95 per cent. 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. Based on the mean of the Fund opening and closing balances amounting to $479,264,837, the net rate of interest earned during the year after charging administration expense was 7.6598 per cent. K 8 BRITISH COLUMBIA Section 31 (2)—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, 1973. This valuation indicated that employer contributions should be increased by 0.2 per cent of contributory salaries in order that funding of the plan be maintained on a basis which will ensure that contributions to the Fund and the unfunded liabilities of the plan will be held at a relatively constant percentage of contributory salaries. An actuarial valuation as at December 31,1976, is at present in progress. W. H. FORREST Commissioner of Municipal Superannuation MUNICIPAL SUPERANNUATION REPORT, 1976 K 9 The Commissioner of Municipal Superannuation, Province of British Columbia AUDITOR'S REPORT I have examined the statement of financial position of the Municipal Superannuation Fund as at December 31, 1976, 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. In my opinion, these financial statements present fairly the financial position of the Fund as at December 31, 1976, and the changes in 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. The actuarial valuation of the Fund is referred to in Note 1 to the financial statements. Victoria, B.C., January 3, 1978. K. M. LIGHTBODY, CA. Acting Comptroller-General Province of British Columbia K 10 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 1976 ASSETS Cash and bank deposit notes Contributions receivable 1976 $ 1975 $ 4,992,273 10,123,584 9,669,164 12,561,140 8,071,864 6,464,312 493,969,379 385,761,203 518,754,400 412,858,519 Accrued interest on investments Investments at lower of cost or par value with amortization of discounts (Note 2) (Par value, 1976, $497,109,800; 1975, $388,413,050) (Market value, 1976, $457,480,692; 1975, $309,178,416) LIABILITY AND FUND BALANCE Liability Accounts payable 497,734 374,580 Fund Balance Members of Vancouver City Council Superannuation Account 14,127 11,903 Victoria Agreement Account for Policemen 16,793 12,353 Employees' Retirement Annuity Account 34,619,735 31,982,033 Municipal Superannuation Fund Basic Account 483,606,011 380,477,650 Subsequent event (Note 6). Approved by: W. H. FORREST Commissioner of Municipal Superannuation C. WEBSTER, CA. Comptroller 518,256,666 412,483,939 518,754,400 412,858,519 MUNICIPAL SUPERANNUATION REPORT, 1976 MUNICIPAL SUPERANNUATION FUND STATEMENT OF CHANGES IN FUND BALANCE YEAR ENDED DECEMBER 31, 1976 K 11 Fund balance increased during year by Contributions— Employees: Basic Voluntary and special agreement Purchase of service — Leave of absence Reinstatement Employers: Current service Past service Recognition of service Leave of absence Province of British Columbia: Statutory contribution Transfers from other funds (Note 4) Interest on investments 1976 $ 34,662,461 2,837,790 3,945 690 4,126 37,509,012 32,609,053 1,683,591 3,945 758 34,297,347 15,000 26,268,274 35,662,105 133,751,738 1975 28,106,365 2,548,514 8,615 30,663,494 26,788,263 1,605,684 8,615 28,402,562 20,000 91,047 27,022,550 86,199,653 Fund balance decreased during year by Superannuation allowance payments— Contributory Cost-of-living supplements Special agreement supplementary allowances Less reimbursement by former employers _. Refunds Transfers to other funds Portion of medical premiums in respect of eligible recipients of a superannuation allowance Actuarial and administration expenses Net increase in Fund balance during year Fund balance at beginning of year Fund balance at end of year 17,188,288 14,449,652 3,623,641 2,063,164 304,918 338,090 248,538 274,653 20,868,309 16,576,253 6,180,511 4,660,425 317,052 276,387 244,636 164,713 368,503 330,986 27,979,011 22,008,764 105,772,727 64,190,889 412,483,939 348,293,050 518,256,666 412,483,939 K 12 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1976 1. Actuarial Valuation According to the Act applicable to the Fund, 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. TTie most recent valuation was carried out as at December 31, 1973. This valuation indicated that employer contributions should be increased by 0.2 per cent of contributory salaries in order that funding of the plan be maintained on a basis which will ensure that contributions to the Fund and the unfunded liabilities of the plan will be held at a relatively constant percentage of contributory salaries. An actuarial valuation as at December 31, 1976, is presently in progress. 2. Investments The difference between the book value and market value of the investments is not considered to be a permanent reduction of the Fund balance available for payment of pension benefits and therefore has not been provided for as at December 31, 1976. 3. Cost-of-living Supplementary Allowances During April 1977, the accumulated payments exceeded 1 per cent of the average annual total of contributory salaries. Financing of these supplements by additional employee and employer contributions, each at the rate of 0.5 per cent of salary, commenced on May 1, 1977. The Act provides for further similar increases when the accumulated payments again exceed 1 per cent of the average annual total of contributory salaries. 4. Transfers From Other Funds During 1974, Department of Veterans Affairs hospitals at Vancouver and Victoria were transferred from Federal to Provincial administration. In this respect, during 1976, the Fund received a payment in the amount of $27,411,889. Effective January 1, 1976, the Pacific National Exhibition became an employer under the Act and an amount of $898,188 was subsequently transferred to the Fund from the former plan. In each case, due to the delay in transferring the funds, a portion was classified as interest earned in the current year: Amount of Interest Transfer Portion Net $ $ $ Government of Canada Public Service Superannuation Account 27,411,889 2,176,977 25,234,912 Pacific National Exhibition former plan 898,188 48,563 849,625 Other funds 183,737 — 183,737 28,493,814 2,225,540 26,268,274 5. Pertinent Information These financial statements show only the position of the Fund as at December 31, 1976, 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 superannuation plan. 6. Subsequent Event Subsequent to December 31, 1976, the Fund's trustees decided to depart from the previous policy of holding investments until maturity and have adopted a policy allowing for the sale of investments if there is an opportunity to improve the yield upon reinvestment. Pursuant to this policy, certain investments were disposed of resulting in losses aggregating $3,101,083, which will be charged against interest on investments in the year in which they occur. They are not considered to be a permanent impairment of the Fund's assets, as they will be recovered as part of future increased interest earnings. MUNICIPAL SUPERANNUATION REPORT, 1976 K 13 MUNICIPAL SUPERANNUATION FUND Schedule 1 TRUSTEES OF THE MUNICIPAL SUPERANNUATION FUND AND THE MINISTER OF FINANCE FOR THE PROVINCE OF BRITISH COLUMBIA Securities Held as at December 31, 1976 Pa 'al $ Par Book Market Value Value Value Province of British Columbia Guaranty B.C. Hydro and Power Authority 271,597,700 269,931,374 243,823,737 B.C. Electric Company Limited 2,949,750 2,863,184 2,203,176 B.C. Power Commission 5,390,000 5,333,249 3,457,860 B.C Railway Company 146,769,000 146,149,380 145,165,579 B.C. Toll Highways and Bridge Authority 1,671,000 1,671,000 1,637,914 Municipal Financing Authority of B.C 11,800,000 11,679,838 12,394,920 B.C School Districts Serials 8,080,250 7,752,147 7,527,436 B.C. School Districts Capital Financing Authority Serials 2,887,000 2,861,677 2,569,663 B.C. School Districts Capital Financing Authority 25,644,000 25,582,814 21,501,739 B.C. Regional Hospital Districts Financing Authority 9,215,000 9,113,898 7,868,119 B.C. Municipal Serials 662,500 647,436 601,712 B.C. Irrigation Districts 4,997,000 4,985,828 4,098,623 B.C. Fire Protection and Waterworks Districts Serials 324,600 321,396 282,563 B.C. Waterworks Districts 322,000 320,581 268,313 B.C Improvement Districts Serials 190,000 187,098 163,269 B.C. Improvement Districts 1,221,000 1,216,764 1,003,833 B.C. Hospital Improvement Districts Serials 566,000 561,715 526,271 Greater Vancouver Sewerage and Drainage District 769,000 767,884 600,281 Greater Vancouver Sewerage and Drainage District Serial 1,477,000 1,462,452 1,285,876 Greater Vancouver Water District 70,000 69,955 55,468 Greater Vancouver Water District Serials 507,000 489,709 444,340 497,109,800 493,969,379 457,480,692 K 14 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Schedule 2 Contributions by Employer for Year Ended December 31, 1976 Employer Contributory Salaries, 1976 Employer Contributions For Current Service For Past Service Armstrong- Castlegar.._ Chilliwack._ Cities (34) Courtenay.. Courtenay (volunteer firemen).. Cranbrook Dawson Creek. Duncan Enderby. Fernie Fort St. John- Grand Forks... Greenwood- Kamloops— Kelowna Kimberley—- Langley- Nanaimo (includes Greater Nanaimo Water District; effective January 1, 1976) Nelson New Westminster North Vancouver- Penticton _ Port Alberni Port Coquitlam.. Port Moody Prince George Prince Rupert Revelstoke Rossland Trail Vancouver Vernon Victoria White Rock- Subtotals of 34 active city accounts.. Abbotsford.. Burnaby.. Districts (38) Campbell River- Central Saanich.. Chilliwhack Coldstream Coquitlam Delta Esquimalt. Houston Hudson's Hope- Kent Kitimat Langley Mackenzie Maple Ridge.. Matsqui— Mission North Cowichan ... North Saanich North Vancouver- Oak Bay. Peachland Pitt Meadows.. 91,497.80 296,022.62 552,521.54 352,225.93 56,207.00 1,596,598.44 985,605.50 347,784.56 55,023.00 360,326.61 564,535.84 283,371.07 60,450.86 5,838,097.00 5,027,166.93 804,821.34 529,604.28 2,458,223.60 1,526,496.11 7,603,074.58 3,654,003.38 2,787,209.36 2,290,096.41 2,404,637.24 1,505,142.16 4,287,920.24 2,219,891.10 596,005.50 325,240.00 1,345,745.82 77,122,445.49 2,223,951.37 12,093,824.19 797,815.51 4,012.29 13,851.21 26,552.72 21,744.52 4,274.39 86,220.08 50,963.51 19,260.13 2,436.92 18,879.11 26,364.51 15,722.47 3,858.06 321,321.36 270,639.51 41,871.00 23,203.07 156,090.84 89,429.40 485,427.82 218,859.43 147,539.64 116,934.57 116,033.84 85,562.12 205,423.46 113,359.08 32,438.11 18,696.96 77,744.13 5,121,597.16 114,988.87 761,714.61 35,352.66 143,043,582.38 | 8,848,367.56 | 584,678.34 13,479,464.04 708,479.76 559,172.00 1,029,429.61 198,961.87 3,816,459.97 6,014,762.65 1,602,884.90 142,867.25 39,946.00 108,281.70 1,509,796.35 1,713,412.68 388,244.06 1,874,934.90 2,512,353.96 1,654,164.56 972,083.12 181,428.20 5,776,429.10 2,337,291.49 75,576.00 221,053.01 29,962.40 769,085.15 31,107.51 27,777.58 56,613.81 9,125.72 181,199.29 307,131.20 102,485.97 6,410.77 1,499.30 5,142.01 75,493.99 88,995.12 15,800.15 88,510.32 122,373.38 73,947.68 50,170.51 9,364.37 337,509.76 149,635.58 3,415.68 9,078.90 413.04 72.00 567.38 591.96 50.04 6,707.04 6,909.96 8,026.07 53,620.06 16,782.00 263.12 4,878.00 1,104.00 341.06 5,007.96 1,787.04 1,631.04 13,708.08 633,129.00 2,874.00 122,425.08 880,887.93 15,276.00 176.04 1,251.00 885.96 2,238.96 302.04 834.00 147.96 69.00 746.04 712.92 3,976.00 7,590.00 406.29 MUNICIPAL SUPERANNUATION REPORT, 1976 MUNICIPAL SUPERANNUATION FUND K 15 Schedule 2—Continued Contributions by Employer for Year Ended December 31, 1976 Employer Contributory Salaries, 1976 Employer Contributions For Current Service For Past Service Port Hardy Powell River- Richmond Saanich Districts—Continued Salmon Arm Spallumcheen— Sparwood Squamish Stewart Summerland. Surrey- Terrace West Vancouver- Resort Municipality of Whistler (effective June 26,1976). Subtotals of 38 active district accounts Comox... Creston.. Golden— Hope. Towns (10) Ladysmith.. Merritt Quesnel Sidney Smithers Williams Lake.. Subtotals of 10 active town accounts . Alert Bay Ashcroft Burns Lake Cache Creek- Chase Villages (49) Chetwynd— Clinton Cumberland- Elkford Fort Nelson Fort St. James.. Fraser Lake Fruitvale Gibsons Gold River._ Granisle Harrison Hot Springs.. Invermere Kaslo Keremeos Lake Cowichan- Lillooet Lions Bay Logan Lake. Lumby—______ McBride Masset Midway. Montrose Nakusp Oliver 241,158.00 2,174,592.44 9,074,321.45 8,876,591.00 683,379.50 93,590.26 151,246.09 279,691.69 103,845.41 833,360.01 8,676,098.68 1,012,060.00 6,431,316.28 16,331.25 9,158.19 112,099.02 498,581.59 534,068.21 32,537.63 4,232.41 6,883.09 11,799.60 4,536.75 43,418.57 459,180.74 53,560.28 372,738.58 695.72 1,628.04 854.04 8,083.92 570.96 2,895.00 5,318.88 7,286.04 86,149,737.58 | 4,695,326.53 | 61,249.09 94,855.96 194,132.38 81,538.88 206,383.03 174,008.35 310,108.92 547,054.00 268,210.97 316,375.00 549,602.00 2,742,269.49 67,064.00 110,835.49 111,296.12 104,219.54 50,747.26 84,010.00 40,923.88 106,569.76 127,745.64 115,956.67 132,016.22 116,699.85 42,191.57 135,055.31 209,175.89 55,577.75 43,303.36 72,297.99 23,337.20 43,526.48 113,702.64 27,397.54 34,150.00 32,868.90 69,310.00 51,878.64 73,662.33 17,460.00 42,071.39 82,185.00 80,004.33 5,579.72 8,880.74 3,555.70 10,220.83 10,435.29 20,124.80 28,099.34 14,638.02 15,686.29 23,021.68 135.98 223.21 24.00 140,242.41 | 383.19 4,017.38 5,304.37 4,343.13 4,713.33 3,311.62 3,351.37 1,502.65 4,647.11 4,780.52 5,873.13 5,536.78 4,204.61 2,442.41 6,331.35 10,168.55 2,328.26 1,622.19 3,271.64 868.12 2,044.50 6,259.10 955.77 1,255.57 1,274.27 3,754.68 2,412.36 2,617.76 916.65 3,121.22 3,039.11 3,477.20 426.96 7.00 31.33 K 16 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Schedule 2—Continued Contributions by Employer for Year Ended December 31, 1976 Employer Contributory Salaries, 1976 Employer Contributions For Current Service For Past Service 100 Mile House- Osoyoos Parksville Port Alice Port Edward Port McNeill Pouce Coupe Princeton— Villages—Continued Qualicum Beach- Salmo Sechelt Tahsis.. Taylor Tofino Ucluelet Valemount Vanderhoof- Warfield Subtotals of 49 active village accounts Alberni-Clayoquot- Bulkley-Nechako Capital- Regional Districts (25) Cariboo Central Fraser Valley.. Central Kootenay. Central Okanagan Columbia-Shuswap Comox-Strathcona Cowichan Valley Dewdney-Alouette. East Kootenay Fraser-Cheam_ Fraser-Fort George- Greater Vancouver— Kitimat-Stikine Kootenay Boundary.. Mount Waddington .. Nanaimo North Okanagan.. Okanagan-Similkameen.. Peace River-Liard Squamish-Lillooet Sunshine Coast Thompson-Nicola Subtotals of 25 active regional district accounts- Miscellaneous Employers (65) Art Gallery of Greater Victoria B.C. Cancer Foundation B.C. Health Association B.C. Housing Management Commission.. B.C. Medical Centre.- B.C. School Trustees Association Bevan Lodge Association (effective January 1, 1976). Board of Cemetery Trustees of Greater Victoria Camosun College- Campbell River Fire Protection District. Capilano College Cariboo College 99,437.99 105,764.64 138,227.92 131,293.57 46,460.25 34,531.80 24,675.00 117,691.62 111,320.24 27,687.50 30,560.00 142,653.23 36,112.95 9,829.31 22,110.14 28,036.56 125,414.56 58,482.59 $ 4,697.86 3,926.35 5,507.53 5,323.38 1,548.30 929.65 1,097.65 5,955.84 4,873.47 1,249.91 1,905.14 6,046.38 1,200.78 287.53 1,262.75 1,136.88 9,151.52 3,380.53 3,707,530.62 | 169,228.16 99,522.08 81,000.00 3,420,843.71 162,421.86 199,433.87 251,357.61 237,346.92 49,730.00 363,962.00 302,936.99 159,660.82 195,154.07 50,143.22 228,625.74 7,585,712.67 115,742.00 135,802.93 57,875.60 907,041.00 126,415.76 183,004.59 119,675.00 51,940.25 189,634.37 226,440.00 5,051.67 5,350.08 168,345.32 7,604.14 8,113.77 11,665.33 9,031.04 3,366.64 16,305.35 14,829.60 5,973.17 7,815.57 1,813.05 8,840.64 408,330.23 5,795.21 5,306.74 2,337.74 37,564.52 6,280.66 7,610.32 4,676.06 2,634.10 8,124.84 9,777.45 465.29 16,261.18 15,501,423.06 | 772,543.24 | 16,261.18 105,997.35 267,094.12 509,502.77 1,867,576.71 348,528.45 385,603.42 263,989.12 134,390.02 738,566.16 303,030.68 824,360.00 511,528.84 5,492.55 11,244.64 22,638.56 86,920.91 18,220.60 17,630.35 11,952.39 7,350.48 24,999.52 21,847.84 29,101.90 17,458.71 1,356.12 MUNICIPAL SUPERANNUATION REPORT, 1976 MUNICIPAL SUPERANNUATION FUND Schedule 2—Continued Contributions by Employer for Year Ended December 31, 1976 K 17 Employer Contributory Salaries, 1976 Employer Contributions For Current Service For Past Service Miscellaneous Employers—Continued Cariboo-Thompson-Nicola Library System (effective January 1, 1976) Castlegar and District Public Library Association (Effective April 1, 1976) College of New Caledonia Cominco Limited - Community Care Services Society (effective July 1, 1976).. Cultus Lake Park Board Dogwood Lodges Douglas College. Downtown Community Health Society East Kootenay Community College (effective August 5, 1975; first contribution September 1, 1976) Fraser Valley College Fraser Valley Regional Library- Greater Vancouver Library Federation (effective January 1, 1976) Greater Victoria Water District Health Labour Relations Association. Hospital Employees' Union Keremeos Irrigation District- Kimberley Special Care Home Society (effective January 20,1976) Kitimat Public Library Association- Malaspina College- Maritime Museum of B.C Mayne Island Improvement District ~ Metropolitan Board of Health of Greater Vancouver. Municipal Finance Authority of B.C Nelson Municipal Library North Island College- North Shore Union Board of Health North Vancouver City Public Library- North Vancouver Recreation Centre Northern Lights College (effective September 1, 1975)- Northern Training Centre Okanagan College- Pacific National Exhibition (effective January 1, 1976) Penticton and District Retirement Service (effective January 1, 1975; first contribution January 1, 1976).. Penticton Public Library Ponderosa Lodge Provincial Court Judges- Registered Nurses Association. Richmond Public Library Board (effective April 1,1976) Saltspring Island Fire Protection District Selkirk College Southern Okanagan Lands Irrigation District Surrey Parks and Recreation Commission Union of British Columbia Municipalities Vancouver City Council.. Vancouver Community College. Vancouver Island Regional Library. Vancouver Municipal and Regional Employees' Union. Vancouver Museums and Planetarium Association Vancouver Public Aquarium Association Vancouver Public Library L Vancouver Resources Board _ View Royal Fire Protection District.. Subtotals of 65 active miscellaneous employers accounts 711,709.68 9,900.00 589,260.56 356,129.68 28,817.00 91,542.45 1,291,265.68 1,344,352.28 206,420.63 11,374.99 374,064.85 514,785.26 49,990.42 658,298.01 246,900.93 395,521.88 8,791.20 13,669.50 30,136.00 778,324.20 51,695.75 4,188.00 1,763,396.00 71,673.94 9,864.00 100,063.21 965,680.83 95,428.92 197,129.73 193,582.00 34,256.82 598,788.38 1,259,029.47 156,089.23 50,003.89 692,476.39 427,527.00 459,333.00 80,491.70 29,165.52 528,556.48 130,160.49 1,042,348.65 99,801.00 13,750.00 2,253,057.31 451,743.49 90,262.35 740,010.42 390,856.00 3,556,061.94 14,753,651.19 22,116.00 45,283,661.94 $ 28,014.58 293.04 22,284.48 36,853.12 962.23 4,082.52 47,706.31 43,230.51 8,668.56 307.13 12,883.88 20,618.61 2,162.47 35,707.71 12,061.37 18,438.66 499.32 881.64 1,644.12 28,734.68 2,885.73 365.70 64,383.41 4,859.46 563.22 4,308.87 53,121.97 3,278.32 9,328.03 4,839.55 1,216.62 21,665.96 69,498.43 4,464.15 1,568.13 28,745.86 31,202.44 16,904.41 3,002.34 2,635.32 26,478.06 6,860.37 46,602.67 5,412.29 1,237.50 86,517.40 21,116.36 5,122.05 33,741.81 17,727.10 139,461.94 609,995.92 1,342.44 732.96 747.96 103,688.16 4,456.08 1,931,347.22 110,981.28 K 18 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Schedule 2—Continued Contributions by Employer for Year Ended December 31, 1976 Employer Contributory Salaries, 1976 Employer Contributions For Current Service For Past Service Hospitals by Name (113) Armstrong-Spallumcheen—Armstrong Arrow Lakes—Nakusp— Ashcroft & District General—Ashcroft Bella Coola General—Bella Coola— _. Boundary—Grand Forks Bulkley Valley District—Smithers.. Burnaby General—Burnaby.. Burns Lake & District—Burns Lake Campbell River and District General—Campbell River- Cancer Control Agency of B.C.—Vancouver Cariboo Memorial—Williams Lake Castlegar and District—Castlegar Chemainus General—Chemainus Chetwynd General—Chetwynd — - Children's—Vancouver Chilliwack General—Chilliwack Cowichan District—Duncan Cranbrook District—Cranbrook Creston Valley—Creston... Cumberland Diagnostic and Treatment Centre—Cumberland Dawson Creek and District—Dawson Creek Delta Centennial Hospital Society—Delta Dr. Helmcken Memorial—Clearwater Eagle Ridge Hospital and Health Care Centre—Coquitlam (formerly Coquitlam and District; effective August 1, 1976) Enderby and District Memorial—Enderby Fellburn Hospital—Burnaby (effective July 1, 1976).. Fernie Memorial—Fernie Fort Nelson General—Fort Nelson Fort St. John—Fort St. John Fraser Canyon Hospital—Hope G. F. Strong Rehabilitation Centre—Vancouver _ Golden and District—Golden— Gorge Road—Victoria Grace—Vancouver G. R. Baker Memorial—Quesnel Holy Family—Vancouver Juan de Fuca Hospital Society—Victoria (includes Aberdeen Hospital, Glengarry Hospital, Mount Tolmie Hospital, St. Mary's Priory; effective January 1, 1976) Kelowna General—Kelowna Kimberley and District—Kimberley Kitimat General—Kitimat Kootenay Lake General—Nelson Lady Minto Gulf Islands—Ganges Ladysmith and District General—Ladysmith. Langley Memorial—Langley Lillooet District—Lillooet Lion's Gate—North Vancouver Louis Brier—Vancouver McBride and District—McBride — Mackenzie and District—Mackenzie Maple Ridge—Maple Ridge Mater Misericordias—Rossland Matsqui-Sumas-Abbotsford—Abbotsford . Menno Hospital—Abbotsford _. Michel-Natal—Michel Mills Memorial—Terrace Mission Memorial—Mission Mount St. Francis—Nelson Mount St. Joseph—Vancouver _ 159,409.84 233,561.13 504,453.53 154,175.89 558,404.05 997,203.04 5,243,717.07 714,089.43 1,894,454.71 4,926,633.95 1,778,621.06 587,259.42 341,069.65 169,187.00 2,498,146.46 4,606,039.08 3,159,356.23 2,431,963.84 725,374.39 298,455.98 1,592,070.05 51,012.00 181,060.30 45,982.16 296,404.49 40,868.53 895,202.35 303,506.04 1,481,065.56 544,851.50 2,929,779.53 457,484.93 3,265,841.00 2,224,197.23 2,128,861.70 1,563,372.00 2,239,801.07 6,603,192.21 843,726.76 1,689,963.85 2,185,009.32 369,945.04 487,793.43 3,165.019.67 484,449.88 12,241,578.20 451,795.33 279,861.00 242,706.71 2,487,027.00 278,801.00 2,654,554.71 556,358.86 190,669.21 1,666,791.82 1,122,855.24 761,780.93 1,709,803.54 6,095.88 8,651.32 19,695.68 6,561.46 18,650.91 38,822.56 211,035.48 28,853.91 76,724.91 210,106.34 62,802.47 22,700.17 12,561.98 5,205.10 104,054.88 188,008.55 128,625.05 86,098.09 28,966.98 14,424.62 56,507.67 1,937.59 6,246.53 2,989.21 10,936.86 1,095.28 40,323.22 10,987.58 58,026.96 21,653.73 125,148.24 18,010.67 122,795.62 90,405.66 80,601.67 68,623.51 82,341.31 268,586.01 36,434.72 63,053.66 87,472.01 16,936.18 21,756.97 123,190.76 18,671.01 489,663.11 16,520.31 10,351.44 7,436.60 91,196.59 13,133.88 95,030.80 25,347.17 8,557.54 63,262.48 45,799.85 33,061.73 67,599.75 $ 715.92 280.00 1,476.93 308.04 696.00 670.02 8,531.94 694.92 1,428.96 9,254.94 483.96 394.42 198.00 12,436.56 8,439.98 9,317.10 3,297.19 1,662.00 2,079.00 2,202.66 1,218.10 1,494.% 131.04 122.04 3,894.00 181.09 1,477.08 9,300.34 1,182.87 663.00 11,187.96 4,313.14 7,757.04 1,308.00 2,798.04 4,277.00 24.00 16,843.25 66.00 1,635.92 2,118.96 1,762.02 273.00 246.00 2,148.90 470.04 4,402.23 MUNICIPAL SUPERANNUATION REPORT, 1976 MUNICIPAL SUPERANNUATION FUND Schedule 2—Continued Contributions by Employer for Year Ended December 31, 1976 K 19 Employer Contributory Salaries, 1976 Employer Contributions For Current Service For Past Service Hospitals by Name—Continued Mount St. Mary—Victoria _ Nanaimo Regional—Nanaimo Nicola Valley General—Merritt _. Ocean Falls General—Ocean Falls 100 Mile House District General—100 Mile House Overlander Extended Care—Kamloops (effective July 1, 1976). Peace Arch District—White Rock Penticton Regional—Penticton Port Alice Hospital—Port Alice Port Hardy Hospital—Port Hardy Pouce Coupe Community—Pouce Coupe Powell River General—Powell River Prince George Regional District—Prince George- Prince Rupert Regional—Prince Rupert Princeton General—Princeton _.. Queen Alexandra Hospital for Children—Victoria Queen Charlotte Islands General—Queen Charlotte City.. Queen Victoria—Revelstoke Queen's Park Hospital Society—New Westminster- Rest Haven—Sidney— Richmond General—Richmond Royal Columbian—New Westminster. Royal Inland—Kamloops Royal Jubilee—Victoria R. W. Large Memorial—Bella Bella Saanich Peninsula—Saanichton St. Bartholomew's—Lytton St. George's—Alert Bay St. John—Vanderhoof _ St. Joseph's—Comox __. St. Mary's—New Westminster. St. Mary's—Sechelt St. Paul's—Vancouver. - St. Vincent's—Vancouver Shaughnessy—Vancouver Shuswap Lake General—Salmon Arm Slocan Community—New Denver South Okanagan General—Oliver Squamish General—Squamish Stuart Lake—Fort St. James Summerland General—Summerland Sunny Hill Hospital for Children—Vancouver Surrey Memorial—North Surrey Tahsis Hospital—Tahsis Tofino General—Tofino Trail Regional—Trail University Health Sciences Centre—Vancouver.. University Health Services Centre—Vancouver- Vancouver General—Vancouver Vernon Jubilee—Vernon Victoria General—Victoria Victorian—Kaslo West Coast General—Port Alberni Windermere District—Invermere Wrinch Memorial—Hazelton Subtotals of 113 active hospital accounts. School Districts (63) Agassiz-Harrison (No. 76) Alberni (No. 70).. 804,512.91 7,060,427.60 446,491.28 96,168.46 587,854.17 41,834.68 2,753,895.06 4,034,880.93 40,778.50 127,593.23 302,096.71 1,778,814.57 7,575,184.93 2,041,157.20 198,897.30 736,568.24 236,765.94 591,243.10 66,542.53 767,435.00 3,641,628.53 13,236,331.54 8,375,554.60 20,076,174.61 110,348.72 444,264.50 167,354.90 348,342.52 630,311.44 2,589,529.44 3,505.589.80 1,023,356.36 18,956,442.21 4,085,372.93 16,466,855.20 1,593,862.43 148,319.20 626,316.55 309,686.52 361,546.45 463,102.67 775,805.00 6,630,809.34 132,491.47 259,019.69 3,953,024.52 868,598.00 117,243.48 47,101,548.27 4,278,747.21 12,005,277.00 89,164.01 2,313,141.08 409,966.74 572.035.58 34,708.30 275,770.77 16,982.67 3,055.02 22,140.62 1,503.19 114,963.63 155,546.12 1,588.15 5,353.28 10,279.52 71,633.79 272,110.08 71,952.19 7,055.30 33,633.81 9,583.83 21,363.00 3,611.60 31,678.29 134,762.21 522,823.75 302,297.95 838,317.17 3,523.76 19,266.55 5,243.51 13,800.25 21,418.20 100,556.75 134,324.35 37,461.20 724,700.78 165,219.94 790,215.86 65,361.68 6,808.57 25,415.50 12,780.03 14,466.56 20,976.24 29,170.26 246,815.30 4,295.47 10,367.17 156,512.81 30,734.24 4,355.14 1,902,282.77 163,626.96 480,275.43 4,113.80 91,524.39 15,385.76 22.678.78 299,652,924.75 | 11,966,732.47 Arrow Lakes (No. 10).. 171,187.32 1,412,329.00 157,944.18 8,435.56 64,537.62 9,598.18 $ 1,872.00 8,730.54 819.00 121.04 2,448.03 7,633.99 205.08 6,871.02 2,757.24 4,885.01 1,178.71 2,432.95 117.96 1,576.12 ~ 1,712.04 63-243.05 9,194.64 23,649.00 387.00 2,023.08 500.90 3,300.05 4,373.08 182.00 53,315.99 9,508.05 3,031.99 610.08 962.00 1,299.00 1,524.00 270.96 2,391.08 179.04 11,796.98 52,212.96 9,732.06 32,284.07 252.96 9,064.92 20.04 1,668.96 486,203.23 3,163.92 K 20 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Schedule 2—Continued Contributions by Employer for Year Ended December 31, 1976 Employer Contributory Salaries, 1976 Employer Contributions For Current Service For Past Service School Districts—Continued Burnaby (No. 41).. Campbell River (No. 72). Cariboo-Chilcotin (No. 27).. Castlegar (No. 9).. Central Coast (No. 49) (formerly Ocean Falls).. Central Okanagan (No. 23) Chilliwack (No. 33) Courtenay (No. 71) Cowichan (No. 65) Creston-Kaslo (No. 86) Delta (No. 37).. Fernie (No. 1) 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 VaUey (No. 13).. Kimberley (No. 3) Kitimat (No. 80).. Lake Cowichan (No. 66).. Lillooet (No. 29) Maple Ridge (No. 42) Merritt (No. 31) Mission (No. 75) Nanaimo (No. 68) Nechako (No. 56) Nelson (No. 7)_ New Westminster (No. 40) — North Thompson (No. 26)— North Vancouver (No. 44).... Peace River South (No. 59).. Penticton (No. 15) Powell River (No. 47) Prince George (No. 57) Prince Rupert (No. 52) Princeton (No. 17) Qualicum (No. 69) Quesnel (No. 28) Revelstoke (No. 19) Richmond (No. 38) Saanich (No. 63) Sechelt (No. 46) Shuswap (No. 89) Smithers (No. 54) Sooke (No. 62) . South Cariboo (No. 30) Southern Okanagan (No. 14). Summerland (No. 77) Surrey (No. 36) Terrace (No. 88). Trail (No. 11) Vancouver (No. 39)_ Vancouver Island North (No. 85).. Vancouver Island West (No. 84)... Vernon (No. 22) . West Vancouver (No. 45)— Windermere (No. 4) Subtotals of 63 active school district accounts Totals of 397 active accounts 13 ,482,650.01 776,137.16 647,573.47 563,226.90 197,321.69 954,382.54 ,334,932.47 .081,181.14 ,061,588.94 513,511.32 ,735,373.42 545,612.00 255,741.15 ,496,882.53 138,311.54 167,011.39 622,896.96 ,625,348.20 106,966.75 99,562.51 278,341.79 459,987.00 348.778.00 245,548.96 ,147,671.35 352,894.27 674,898.00 ,654,202.65 697,107.72 775,028.00 906,369.46 322,120.32 ,042,074.16 797,990.80 826,582.52 928,856.06 ,241,337.89 402,054.08 164,068.72 339,349.88 913,571.34 375,814.87 ,222,900.39 932,373.26 398,352.13 ,472,686.15 434,623.57 ,134,281.24 480,561.74 399,371.62 150.354.03 ,549,381.00 907,739.00 773,938.04 ,321,903.00 367,276.04 112,151.24 ,106,853.66 ,588,873.11 201,936.21 79,597,875.86 260,480.77 43,483.68 63,339.72 29,713.35 11,606.38 97,798.29 65,642.58 56,990.24 47,052.25 23,116.45 83,833.10 27,478.95 11,482.77 270,127.14 6,920.43 9,172.82 32,675.75 172,289.96 6,013.64 4,504.46 12,803.72 22.828.66 17,910.98 11,908.42 56,799.82 17,413.16 35,935.83 83,626.82 33,254.74 41,844.31 48,910.45 13,766.41 178,442.35 37,624.38 45,011.14 48,021.86 137,068.90 19,944.86 8,679.08 21,378.99 48,002.66 16,308.21 162,601.22 48,478.42 19,513.54 71,790.48 22,147.40 59,138.98 21,478.23 20,363.89 9,584.43 245,721.60 39,292.16 39,784.03 736,785.57 16,282.05 6,082.63 115,361.03 77,637.72 9,442.52 2,295.00 642.96 309.96 123.00 1,290.00 464.04 . 168.00 57.96 111.00 11,810.04 632.52 648.00 165.00 1,338.00 179.04 6,170.04 2,282.04 29,419.00 36.00 1,068.00 3,327.96 3,027.00 8,004.84 363.00 258.00 120.00 309.00 1,155.00 61lT04 758.04 117.96 774.96 219.96 45,581.04 158.04 4,085,265.74 127,159.36 675,679,005.68 | 32,609,053.33 1,683,590.55 MUNICIPAL SUPERANNUATION REPORT, 1976 MUNICIPAL SUPERANNUATION FUND K 21 Schedule 3 Main Comparative Statistics, April 1, 1939, to December 31, 1976 Fiscal Year Number of Contributors Contributions Employee Employer Employee Refunds Number Amount Superannuation Allowances Granted During Year Deaths and Expirations In Force at End of Year Amount Paid 1939/40 1941/42.... 1943/44 1945/46 1947/48 1949/50 1951/52 1953/54 1955/56 1957/58 1959/60 1961/62 1963/64 1965/66 1967/68 19701 1971 1972 1973 1974 1975 1976 3,515 3,460 3,340 3,949 4,707 5,907 6,800 7,435 8,269 9,193 12,749 18,689 20,344 21,701 24,642 30,313 32,080 33,585 35,182 42,317 47,940 50,982 $ 273,204 277,946 278,996 351,672 474,499 689,155 1,068,137 1,501,183 1,787,161 2,234,295 3,348,195 4,737,026 5,440,086 6,188,336 6,251,455 9,500,655 11,723,160 13,989,426 17,131,305 22,256,626 30,663,494 37,509,012 $ 376,213 403,590 411,337 505,050 693,553 1,072,595 1,388,865 1,808,218 1,991,952 2,227,693 3,889,051 5,707,400 6,209,670 6,864,937 7,125,025 10,088,682 12,269,656 14,884,563 17,017,372 21,223,308 28,402,562 34,297,347 71 128 125 314 499 459 804 753 909 853 1,054 1,787 2,089 2,555 2,585 3,095 3,066 3,782 4,233 5,039 5,344 6,119 $ 42,575 46,504 45,792 74,102 99,412 75,659 200,167 216,982 349,179 356,042 377,070 683,172 1,037,284 1,632,103 1,662,339 1,737,302 1,794,082 2,598,182 3,434,686 4,521,225 4,660,425 6,180,511 78 116 120 215 149 115 88 91 101 73 107 227 216 204 280 433 396 456 645 745 717 769 36 34 44 51 42 65 80 74 83 92 89 104 107 104 108 144 136 149 125 131 134 163 973 1,118 1,334 1,582 1,812 1,954 2,024 2,068 2,093 2,076 2,110 2,374 2,587 2,800 3,132 3,808 4,068 4,375 4,895 5,509 6,092 6,698 $ 329,309 369,231 460,091 551,639 702,630 827,006 954,168 1,137,286 1,185,087 1,205,586 1,452,696 1,785,352 2,554,987 3,012,344 4,050,586 5,447,736 6,842,984 8,374,177 9,737,854 12,512,095 16,576,253 20,868,309 i Fiscal year-end changed from March 31 to December 31 in 1969. K 22 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Schedule 4 Comparative Statistics, April 1, 1963, to December 31, 1976, Subdivided According to Sex of Contributor Fiscal Yea- Minimum Retirement Age Number of Contributors Male Female Number of Refunds Granted Male Female Superannuation Allowances Granted During Year Male Female Deaths and Expirations Male Female In Force at End of Year Male Female 65 60 65 60 65 60 65 60 65 60 65 60 65 60 65 60 65 60 65 60 9,695 2,208 10,173 2,490 11,243 2,601 12,824 2,861 13,515 3,017 13,832 3,117 14,521 3,109 16,163 3,270 17,544 35,96 18,713 3,841 6,669 1,772 6,934 2,104 8,481 2,317 11,900 2,728 14,338 1,210 15,604 1,032 16,657 895 22,136 748 26,188 612 27,871 557 531 1,170 31 357 719 1,465 59 312 642 1,550 64 329 684 1,939 51 421 689 1,912 52 413 956 2,442 69 315 1,164 2,911 65 93 1,522 3,321 81 115 1,235 3,995 54 60 1,555 4,472 64 28 131 39 107 44 178 34 248 57 226 43 193 112 361 77 434 71 371 78 423 69 29 17 41 12 52 16 97 31 110 17 95 56 1862 21 2102 30 242 26 246 31 77 23 78 15 67 23 99 23 83 29 80 36 71 18 78 18 80 19 108 23 11 5 13 20 2 3 21 18 15 24 12 31 4 32 3 29 3 1,535 592 1,629 634 1,817 673 2,186 741 2,329 755 2,442 831 2,736 890 3,092 943 3,383 1,002 3,698 1,048 29 431 104 433 194 448 392 489 499 485 576 526 734 535 913 561 1,123 584 1,340 612 1 Fiscal year-end changed from March 31 to December 31 in 1969. 2 Includes resumption of remarried widows' allowances (1973, 2; 1974, 32). MUNICIPAL SUPERANNUATION REPORT, 1976 K 23 MUNICIPAL SUPERANNUATION FUND Schedule 5 Normal Allowances Granted During Year Ended December 31, 1976, Subdivided by Years of Service and Age at Retirement GRANTED TO FORMER CONTRIBUTORS WHOSE MAXIMUM RETIREMENT AGE WAS 65 Years of Service Age at Retirement Total Per Under 55 55 56 57 58 59 60 61 62 63 64 65 Cent Under 10 10-14 1 7 1 6 2 2 1 4 4 1 3 3 2 4 3 2 1 6 2 2 2 2 3 5 5 3 2 6 3 9 18 19 18 16 7 3 7 6 19 9 5 2 2 1 5 14 14 13 4 1 3 7 16 8 8 2 3 3 3 19 8 12 2 2 42 36 74 31 20 4 9 67 100 175 112 92 25 21 11 17 15-19 30 70-74 19 25-29 _ 30-34 - 15 4 4 Totals 19 3 13 2 15 3 12 2 15 3 14 2 90 15 50 8 52 9 47 8 49 8 216 37 592 100 GRANTED TO FORMER CONTRIBUTORS WHOSE MAXIMUM RETIREMENT AGE WAS 60 Years of Service Age at Retirement Total Per Under 50 50 51 52 53 54 55 56 57 58 59 60 Cent Under 10 10-14. ~2 1 .... .... i 4 .... ~3 11 1 ~i 2 6 2 "i 2 ~i 3 1 1 ~2 2 2 12 8 9 2 6 4 11 38 17 11 2 7 15-19 - 5 20-24 12 25-29 _ . 43 30-34 19 12 Totals 2 2 1 1 1 1 _ i i 4 5 15 17 12 13 7 8 5 6 6 7 35 39 89 100 Allowances Other Than Normal Granted During Year Ended December 31, 1976 Number of Allowances Granted Death Disability Deferred 88 35 34 19 K 24 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Schedule 6 Number of Contributors and Pensioners by Employer, as at December 31, 1976 Employer Contributors Class I Class II Class III Class IV Pensioners Total Contributors and Pensioners Armstrong- Castlegar— Chilliwack- Cities (34) Courtenay Courtenay (volunteer firemen).. Cranbrook ! Dawson Creek- Duncan Enderby. Fernie Fort St. John- Grand Forks- Greenwood- Kamloops Kelowna Kimberley— Langley. Nanaimo (includes Greater Nanaimo Water District; effective January 1, 1976) Nelson New Westminster- North Vancouver- Penticton Port Alberni Port Coquitlam- Port Moody- Prince George . Prince Rupert... Revelstoke Rossland Trail Vancouver.. Vernon Victoria White Rock- Subtotals of 34 active city accounts Abbotsford- Burnaby.- Districts (38) Campbell River- Central Saanich.. Chilliwhack Coldstream Coquitlam Delta Esquimalt- Houston Hudson's Hope- Kent Kitimat Langley. Mackenzie Maple Ridge.. Matsqui—__ Mission North Cowichan.. North Saanich North Vancouver.. Oak Bay. Peachland 6 19 26 20 1 71 54 21 4 22 26 15 4 244 203 38 30 151 74 223 145 145 98 115 55 253 98 25 17 71 2,266 107 434 37 32 478 36 19 52 10 152 185 65 11 2 4 57 91 17 102 117 100 59 9 186 75 5 27 20 13 78 67 8 21 24 160 45 24 20 20 29 52 19 6 2 14 1,767 17 214 7 5,118 | 2,668 180 9 3 51 128 28 16 2 2 30 114 49 19 2 2 2 114 19 28 11 1 4 10 3 15 16 2 65 54 6 33 11 75 43 21 23 30 17 65 23 5 2 13 729 17 109 6 165 | 1,419 13 166 12 6 17 3 52 39 9 1 2 12 19 3 32 21 20 11 4 51 23 13 3 4 2 5 5 2 33 29 7 1 34 38 156 73 23 25 8 4 12 26 15 8 49 1,934 20 347 6 1 135 4 6 6 1 2 11 4 6 18 4 13 12 8 60 48 7 25 39 26 28 120 86 28 6 34 46 21 4 420 358 59 39 239 147 633 308 215 166 173 105 382 166 51 29 149 6,810 161 1,123 56 2,889 | 12,259 46 987 52 40 78 14 255 365 113 12 2 10 94 130 22 140 181 132 80 13 411 195 5 MUNICIPAL SUPERANNUATION REPORT, 1976 K 25 MUNICIPAL SUPERANNUATION FUND Schedule 6—Continued Number of Contributors and Pensioners by Employer, as at December 31, 1976 Employer Contributors Pensioners Total Contribu Class I Class II Class III Class IV tors and Pensioners Districts—Continued 13 15 100 380 328 35 5 6 13 8 57 333 45 240 1 17 129 185 1 2 65 8 104 18 1 ____ 3 2 18 99 48 6 1 5 4 13 80 10 67 21 40 104 6 2 2 12 106 2 47 16 Port Hardy 17 156 648 683 48 Spallumcheen 9 11 21 8 82 595 65 458 Resort Municipality of Whistler (effective June 26,1976) - _ 1 Subtotals of 38 active district ac- 3,443 1,123 76 872 681 6,195 Towns (10) Comox. _ — 5 9 5 16 10 18 36 15 19 35 1 1 1 1 1 1 2 2 4 4 3 10 2 1 4 1 1 4 3 3 1 9 13 5 20 13 Mprritt 23 45 22 23 46 Subtotals of 10 active town ac- 168 4 1 26 20 219 Villages (50) A'ert Bay 3 5 9 7 3 6 2 7 7 3 8 8 3 9 11 1 3 5 2 1 7 2 2 3 5 4 5 2 1 1 1 1 1 1 1 1 2 3 1 2 1 1 2 1 2 1 2 2 1 1 1 2 1 1 _ 5 6 9 g Chase _ 4 7 2 8 Eikford. 9 g 9 11 Fruitvale 4 12 13 3 3 6 2 Keremeos 3 9 5 2 3 7 5 Masset . 6 K 26 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Schedule 6—Continued Number of Contributors and Pensioners by Employer, as at December 31,1976 Employer Contributors Class I Class II Class IH Class IV Pensioners Total Contributors and Pensioners Midway— Montrose- Nakusp Oliver Villages—Continued 100 Mile House— Osoyoos Parksville Port Alice Port Clements Port Edward Port McNeill Pouce Coupe.—. Princeton Qualicum Beach.. Salmo Sechelt Tahsis Taylor Tofino Ucluelet Valemount Vanderhoof- Warfield Subtotals of 49 active village accounts Regional Districts (25) Alberni-Clayoquot- Bulkley-Nechako Capital Cariboo Central Fraser Valley- Central Kootenay. Central Okanagan Columbia-Shuswap Comox Strathcona Cowichan Valley. Dewdney-Alouette East Kootenay Fraser-Cheam Fraser-Fort George- Greater Vancouver Kitimat-Stikine Kootenay Boundary- Mount Waddington— Nanaimo North Okanagan.. Okanagan-Similkameen.. Peace River-Liard Squamish-Lillooet Sunshine Coast Thompson-Nicola Subtotals of 25 active regional district accounts Miscellaneous Employers (74) Art Gallery of Greater Victoria B.C. Cancer Foundation _ B.C. Health Association B.C. Housing Management Commission... B.C. Medical Centre B.C. School Trustees Association- 215 4 3 98 6 9 11 16 3 20 16 5 10 2 8 387 6 6 3 60 6 6 5 2 709 10 11 13 111 2 11 10 18 51 2 1 140 5 6 10 5 "16 s 4 3 1 5 41 2 2 1 7 2 3 6 2 3 8 274 6 6 19 60 3 11 15 110 1 123 11 8 4 3 4 11 7 2 5 10 3 1 1 2 11 288 6 5 252 11 15 21 21 3 30 21 10 14 3 13 546 8 9 4 67 9 9 11 5 13 18 1,124 16 17 32 177 5 22 MUNICIPAL SUPERANNUATION REPORT, 1976 MUNICIPAL SUPERANNUATION FUND K 27 Schedule 6—Continued Number of Contributors and Pensioners by Employer, as at December 31,1976 Employer Contributors Class I Class II Class III Class IV Pensioners Total Contributors and Pensioners Miscellaneous Employers—Continued Bevan Lodge Association (effective January 1,1976) Board of Cemetery Trustees of Greater Victoria Camosun College Campbell River Fire Protection District Capilano College Cariboo College Canadian Union of Public Employees 606 Cariboo-Thompson-Nicola Library System (effective January 1,1976) Castlegar & District Public Library Association (effective April 1,1976) Central City Mission College of New Caledonia Cominco Limited Community Care Services Society (effective July 1, 1976) Cultus Lake Park Board Dogwood Lodges Douglas College Downtown Community Health Society East Kootenay Community College (effective August 5, 1975; first contribution September 1, 1976) _ Fraser Valley College Fraser Valley Regional Library. Grand Forks-Boundary Community Services _ - Greater Vancouver Library Federation (effective January 1,1976) Greater Victoria Water District Health Labour Relations Association Hospital Employees' Union Kamloops Indian Band Keremeos Irrigation District Kimberley Special Care Home Society (effective January 20, 1976) Kitimat Public Library Association Malaspina College — — Maritime Museum of B.C Mayne Island Improvement District Metropolitan Board of Health of Greater Vancouver — Municipal Finance Authority of B.C Nelson Municipal Library New Caledonia College— _ _ North Island College _ _ North Shore Union Board of Health North Surrey Civic Properties Commission - North Vancouver City Public Library North Vancouver Recreation Centre Northern Lights College (effective September 1, 1975) Northern Training Centre — North Western Community College Okanagan Basin Water Board Okanagan College Pacific National Exhibition (effective January 1,1976) Penticton and District Retirement Service (effective January 1, 1975; first contribution January 1,1976) — 9 20 19 11 17 19 2 8 13 32 9 1 36 6 11 26 4 36 3 2 13 9 9 2 18 67 18 20 1 15 14 50 1 46 36 52 1 30 8 1 109 104 7 4 32 49 2 5 11 1 3 40 1 82 1 1 5 37 9 4 12 41 12 12 20 23 10 70 19 65 47 72 49 29 10 10 122 136 16 4 41 57 5 44 11 27 1 3 66 6 1 118 4 1 8 74 9 13 21 2 59 99 14 K 28 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Schedule 6—Continued Number of Contributors and Pensioners by Employer, as at December 31, 1976 Employer Contributors Pensioners Total Class I Class II Class in Class IV tors and Pensioners Miscellaneous Employers—Continued 1 10 10 4 24 9 50 3 1 62 7 2 33 16 53 314 2 1 2 15 1 17 3 46 1 22 12 33 1 7 2 128 30 3 16 10 299 760 6 1 1 2 4 2 3 3 2 a 4 Ponderosa Lodge 56 17 26 Richmond Public Library Board (effective April 1,1976) Saltspring Island Fire Protection District — 12 2 60 Southern Okanagan Lands Irrigation Dis- 10 Surrey Parks & Recreation Commission Union of British Columbia Municipalities — 58 5 2 5 207 40 Vancouver Municipal and Regional Employees' Union... Vancouver Museums and Planetarium Association _ Vancouver Public Aquarium Association 5 53 28 352 Vancouver Resources Board —. View Royal Fire Protection District 1,103 1 Subtotals of 65 active miscellaneous accounts 1,186 42 57 2,305 93 3,683 Hospitals by Name (115) Armstrong-Spallumcheen—Armstrong. Arrow Lakes—Nakusp Ashcroft and District General—Ashcroft . 1 3 6 7 14 45 12 12 65 8 8 3 2 22 53 36 26 9 7 17 3 1 1 2 1 16 16 36 13 44 55 355 42 137 284 142 47 23 16 172 311 254 173 39 15 107 2 15 2 23 7 3 2 3 2 3 4 45 4 5 18 4 5 1 ~34 17 36 8 5 11 7 —- 3 4 20 21 45 15 54 73 445 Burns Lake and District—Burns Lake Campbell River and District General— 58 154 Cancer Control Agency of B.C.—Vancouver 367 154 60 Chemainus General—Chemainus Chetwynd General—Chetwynd Children's—Vancouver. 27 18 228 381 Cowichan District—Duncan 326 207 53 Cumberland Diagnostic & Treatment Centre—Cumberland Dawson Creek and District—Dawson 33 131 Delta Centennial Hospital Society—Delta 5 16 Eagle Ridge Hospital and Health Centre (formerly Coquitlam and district; effective August 1,1976) Enderby and District Memorial—Enderby- Esperanza District Hospital Family and Children's Service Fellburn Hospital—Burnaby (effective July 1, 1976) 3 29 3 4 8 MUNICIPAL SUPERANNUATION REPORT, 1976 MUNICIPAL SUPERANNUATION FUND K 29 Schedule 6—Continued Number of Contributors and Pensioners by Employer, as at December 31, 1976 Employer Contributors Class I Class II Class in — Class IV Pensioners Total Contributors and Pensioners Hospitals by Name—Continued Fernie Memorial—Fernie - Fort Nelson General—Fort Nelson — Fort St. John—Fort St. John Fraser Canyon Hospital—Hope G. F. Strong Rehabilitation Centre—Vancouver _ — Golden and District—Golden Gorge Road—Victoria Grace—Vancouver.. — G. R. Baker Memorial—Quesnel Holy Family—Vancouver Juan de Fuca Hospital Society—Victoria (includes Aberdeen Hospital, Glengarry Hospital, Mount Tolmie Hospital, St. Mary's Priory; effective January 1, 1976) Kelowna General—Kelowna. Kimberley and District—Kimberley- Kitimat General—Kitimat _ Kootenay Lake General—Nelson Lady Minto Gulf Islands—Ganges Ladysmith and District General—Ladysmith Langley Memorial—Langley - Lillooet District—Lillooet Lion's Gate—North Vancouver. Louis Brier—Vancouver McBride and District—McBride - Mackenzie and District—Mackenzie Maple Ridge—Maple Ridge Mater Misericordise—Rossland Matsqui-Sumas-Abbotsford—Abbotsford— Menno Hospital—Abbotsford— Michel-Natal—Michel Mills Memorial—Terrace Mission Memorial—Mission Mount St. Francis—Nelson Mount St. Joseph—Vancouver. Mount St. Mary—Victoria Nanaimo Regional—Nanaimo Nicola Valley General—Merritt Ocean Falls General—Ocean Falls _ Overlander Extended Care—Kamloops (effective July 1, 1976) 100 Mile House District General—100 Mile House Peace Arch District—White Rock Penticton Regional—Penticton Port Alice Hospital—Port Alice Port Hardy Hospital—Port Hardy Pouce Coupe Community—Pouce Coupe— Powell River General—Powell River - Prince George Regional District—Prince George — Prince Rupert Regional—Prince Rupert Princeton General—Princeton Queen Alexander Hospital for Children— Victoria Queen Charlotte Islands General—Queen Charlotte City. _. Queen Victoria—Revelstoke Queen's Park Hospital Society—New Westminster Rest Haven—Sidney. 3 6 15 5 56 5 58 8 16 16 17 84 8 20 37 4 7 28 2 123 3 4 3 26 5 19 6 1 10 11 4 29 10 94 5 7 30 50 1 1 17 79 17 4 13 2 7 2 11 47 21 106 39 168 37 246 163 167 192 197 446 64 112 144 26 33 230 39 815 40 16 16 174 25 200 42 14 119 82 63 101 60 487 35 6 40 181 273 2 9 27 130 545 152 22 51 15 39 1 46 3 1 12 3 10 34 9 2 1 47 14 21 8 4 13 1 38 10 8 12 2 1 4 7 4 11 14 27 1 14 42 23 16 16 2 12 2 7 56 27 124 45 236 45 314 205 192 210 215 577 86 132 202 38 44 271 42 976 43 21 19 210 38 231 50 16 133 100 71 141 84 608 41 6 10 47 225 365 2 10 28 170 640 185 28 76 19 53 3 65 K 30 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Schedule 6—Continued Number of Contributors and Pensioners by Employer, as at December 31, 1976 Employer Contributors Class I Class II Class III Class IV Pensioners Total Contributors and Pensioners Hospitals by Name—Continued- Richmond General—Richmond Royal Columbian—New Westminster Royal Inland—Kamloops Royal Jubilee—Victoria R. W. Large Memorial—Bella Bella Saanich Peninsula—Saanichton St. Bartholomew's—Lytton St. George's—Alert Bay St. John—Vanderhoof St. Joseph's—Comox St. Mary's—New Westminster St. Mary's—Sechelt St. Paul's—Vancouver St. Vincent's—Vancouver Shaughnessy—Vancouver Shuswap Lake General—Salmon Arm— Slocan Community—New Denver South Okanagan General—Oliver. Squamish General—Squamish Stuart Lake—Fort St. James Summerland General—Summerland Sunny Hill Hospital for Children—Vancouver Surrey Memorial—North Surrey. Tahsis Hospital—Tahsis Tofino General—Tofino — Trail Regional—Trail University Health Sciences Centre—Vancouver _ University Health Services Centre—Vancouver— Vancouver General—Vancouver Vernon Jubilee—Vernon Victoria General—Victoria Victorian—Kaslo West Coast General—Port Alberni Windermere District—Invermere Wrinch Memorial—Hazelton Subtotals of 113 active hospital accounts — School Districts (64) Agassiz-Harrison (No. 76) Alberni (No. 70).. Arrow Lakes (No. 10). Burnaby (No. 41).. Campbell River (No. 72) Cariboo-Chilcotin (No. 27)- Castlegar (No. 9).. Central Coast (No. 49) (formerly Ocean Falls) Central Okanagan (No. 23) ChilUwack (No. 33) Courtenay (No. 71) Cowichan (No. 65) Creston-Kaslo (No.86) Delta (No. 37) Fernie (No. 1). Grand Forks (No. 12) Greater Victoria (No. 61 )_ Gulf Islands (No. 64) Hope (No. 32) 20 155 85 318 2 6 1 4 8 31 32 8 259 39 456 15 2 8 3 1 4 13 50 1 3 45 17 1 685 49 169 1 27 5 5 3,885 7 60 10 179 37 82 39 10 120 76 54 42 37 90 30 16 279 10 8 2 33 3 270 892 617 1,243 8 32 14 23 43 173 246 83 1,364 326 792 110 9 39 24 24 34 52 533 14 24 262 55 3,123 305 770 7 156 24 38 20,394 6 42 1 113 27 40 7 7 14 26 46 43 16 42 16 5 168 5 6 2 190 26 152 6 2 10 16 2 121 35 125 20 4 7 2 11 4 12 1 35 361 29 115 2 18 8 2,015 3 17 1 61 9 1 7 2 8 5 21 11 8 15 2 1 79 3 3 292 1,237 728 1,713 10 38 15 33 53 214 294 93 1,744 400 1,373 145 15 54 29 25 49 69 595 15 28 342 72 9 4,169 383 1,054 10 201 29 51 26,294 16 119 14 386 76 123 55 19 147 109 121 96 61 152 49 22 526 18 17 MUNICIPAL SUPERANNUATION REPORT, 1976 K 31 MUNICIPAL SUPERANNUATION FUND Schedule 6—Continued Number of Contributors and Pensioners by Employer, as at December 31, 1976 Contributors Total Pensioners Contributors and Pensioners Class I Class II Class III Class IV School Districts—Continued 26 2 27 5 60 162 13 148 16 339 Keremeos (No. 16) 10 10 Kettle Valley (No. 13) - 4 5 9 15 6 3 24 Kitimat (No. 80)- 20 15 7 42 13 4 11 8 36 2 2 Lillooet (No. 29).. 10 12 3 25 60 52 2 114 Merritt (No. 31) 20 8 1 29 Mission (No. 75) - - 35 2 28 2 67 Nanaimo (No. 68) 94 8 72 26 200 Nechako (No. 56) - - 36 41 5 82 Nelson (No. 7) - - 52 14 10 76 48 3 17 19 87 North Thompson (No. 26) 16 6 22 168 22 64 49 303 42 23 11 76 Penticton (No. 15) 54 9 20 14 97 52 46 10 108 127 1 139 11 278 Prince Rupert (No. 52) 22 8 2 32 8 1 4 2 15 Qualicum (No. 69) 17 1 15 1 34 Quesnel (No. 28) _ _ 43 5 24 9 81 Revelstoke (No. 19) 20 12 32 Richmond (No. 38) 133 27 126 20 306 Saanich (No. 63) 54 1 29 14 98 Sechelt (No. 46) 18 12 7 37 Shuswap (No. 89) _ 90 39 11 140 Smithers (No. 54) 20 14 5 39 Sooke (No. 62) 60 3 39 13 115 South Cariboo (No. 30) 25 1 15 41 25 14 17 56 9 2 2 13 Surrey (No. 36) - 256 180 15 451 Terrace (No. 88) 35 40 3 78 Trail (No. 11) 49 7 16 13 85 Vancouver (No. 39) 621 60 382 247 1,310 Vancouver Island North (No. 85)— 19 22 1 42 6 4 10 Vernon (No. 22) 124 14 52 7 197 73 94 12 179 12 3 15 Subtotals of 63 active school dis- 3,989 237 2,530 862 7,618 18,713 3,841 557 27,871 6,698 57,680 K 32 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Approved and Reciprocal Employers as at December 31, 1976 Approved Employers Date™ Section 13 (4) provides for the granting of a deferred allowance to a contributor who, within three years of making his last contribution to the Fund, enters the service of one or more of the following employers and becomes entitled to an allowance: Government of Canada Apr. 1, 1958 Government of the Province of British Columbia Apr. 1, 1958 Every employer to whom the Public Service Superannuation Act applies Apr. 2, 1969 Every employer to whom the Teachers' Pensions Act applies Apr. 2, 1969 Every employer to whom the College Pension Act applies July 1, 1971 British Columbia Railway Company Apr. 2, 1969 British Columbia Hydro and Power Authority Apr. 2, 1969 Every employer to whom the Workers' Compensation Board Pension Plan applies Apr. 2, 1969 Employers to whom the Members of the Legislative Assembly Act applies .... Apr. 2, 1969 Montreal Childrens' Hospital Feb. 17, 1976 Population Council (New York, N.Y., U.S.A.) Jan. 20, 1966 Plumbing and Pipefitting Workers Local 170 Mar. 19, 1976 School District No. 35 (Langley) Aug. 15, 1974 School District No. 43 (Coquitlam) Aug. 3, 1973 University of British Columbia Faculty Staff Aug. 23,1973 Special Agreement With Approved Employer Section 13 (6) provides for transfer of funds in respect of an employee who transfers to or from the service of the following employer: Government of Canada June 19, 1975 Reciprocal Employers Section 13a 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 reciprocal employers: Any employer to whom the Public Service Superannuation Act applies June 1,1973 Any employer to whom the College Pension Act applies June 1,1973 Any employer to whom the Teachers' Pensions Act applies June 1, 1973 Workers' Compensation Board June 5, 1974 Approved Long-term Disability Salary Continuance Plans as at December 31, 1976 Date Plan Employer Approved B.C. Health Association Mar. 11, 1975 City of Kelowna Apr. 21, 1975 Corporation of the District of Oak Bay Dec. 19, 1974 Greater Vancouver Mental Health Services Apr. 8, 1976 Printed by K. M. MacDonald, Printer to the Queen's Most Excellent Majesty in right of the Province of British Columbia. 1978 1550-378-8324
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Thirty-eighth Annual Report of the Business Done in Pursuance of the MUNICIPAL SUPERANNUATION ACT YEAR… British Columbia. Legislative Assembly 1978
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Title | Thirty-eighth Annual Report of the Business Done in Pursuance of the MUNICIPAL SUPERANNUATION ACT YEAR ENDED DECEMBER 31 1976 |
Alternate Title | MUNICIPAL SUPERANNUATION REPORT, 1976 |
Creator |
British Columbia. Legislative Assembly |
Publisher | Victoria, BC : Government Printer |
Date Issued | 1978 |
Genre |
Legislative proceedings |
Type |
Text |
FileFormat | application/pdf |
Language | English |
Identifier | J110.L5 S7 1978_V02_04_K1_K32 |
Collection |
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 | 2019-03-25 |
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 | 10.14288/1.0377887 |
AggregatedSourceRepository | CONTENTdm |
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