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Thirty-ninth Annual Report of the Business Done in Pursuance of the MUNICIPAL SUPERANNUATION ACT YEAR… British Columbia. Legislative Assembly 1978

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  PROVINCE OF BRITISH COLUMBIA
Thirty-ninth Annual Report
of the Business Done in Pursuance of the
MUNICIPAL
SUPERANNUATION ACT
YEAR ENDED DECEMBER 31
1977
Printed by K. M. MacDonaid, Printer to the Queen's Most Excellent Majesty
in right of the Province of British Columbia.
1978
ISSN 0383-347X
  To the Honourable Henry P. Beix-Irvino, D.S.O., OJB.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 Municipal Superannuation Act during the year ended December 31,
1977.
HUGH A. CURTIS
Provincial Secretary and
Minister of Government Services
Office of the Provincial Secretary and
Minister of Government Services
Victoria, B.C., January 31, 1979.
 The Honourable Hugh A. Curtis,
Provincial Secretary and
Minister of Government Services,
Victoria, B.C.
Sir: 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, 1977.
Respectfully submitted,
J. D. REID
Superannuation Commissioner
January 31,1979.
 MUNICIPAL SUPERANNUATION ACT
ANNUAL REPORT
Report of Business Done in Pursuance of the Municipal Superannuation. Act
for the Fiscal Year Ended December 31, 1977
Section 3 (1)—During the year the Act applied to the following additional
employers effective from the date shown:
Armstrong-Spallumcheen School District No. 21  January 1, 1977
Stewart General Hospital January 1, 1977
Registered Nurses Association of B.C. Labour Relations
Division ^ '. April 1, 1977
Westbank Irrigation District u_ : i May 19, 1977
Nisgha School District No. 92 i I , August 1, 1977
Burns Lake School District No. 55 September 1,1977
Golden School District No. 18 September 1, 1977
Bella Bella Indian Band Council —October 20, 1977;
Coquitlam Public Library Board , : November 6, 1977
In the same period five employers were deleted.
As at December 31, 1977, there were 401 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 Ibis Report.
Section 6—Employee contributions amounted to $43,540,084 made up as
follows: $
Basic contributions :_ ' 37,871,790
Cost-of-living supplementary allowances contributions    2,515,572
Voluntary and special agreement : :     3,079,492
Purchase of service  45,946
Leave of absence : ;,         1,349
Reinstatement ;__  25,935
As at December 31, 1977, there were 53,598 contributors with credits in the
Fund as set out by employer in attached Schedule 6. There were, in addition,
5,080 former contributors with credits remaining in the Fund, of Whom 510 had
deferred vested pension rights.
Section 8 (1)—Employer contributions amounted to $39,888,438, made up
as follows: $
In respect of current service :  35,657,637
In respect of past service I '. . !     1,667,979
In respect of recognition of service : :  45,946
In respect of leave of absence ^_  1,304
In respect of cost-of-living supplementary allowances     2,515,572
5
 BRITISH COLUMBIA
Contributions by each of the 401 active employer accounts are set out in
attached Schedule 2.
Section 8 (2)—Pursuant to special agreements with 44 employers, supplementary allowance payments amounting to $277,963 were made from the Fund
and provided as follows: $
By reimbursement by former employers  226,019
From interest earnings of the Fund in excess of 4 per cent
as authorized by section 10 (3) (d)     51,944
Section IO (1)—The statutory contribution of the Minister of Finance towards
reduction of employer obligations in respect of past service of employees was
$10,000.
Sections 13, 16, 17 (1), and 17e—Superannuation allowances were granted
in respect of 731 employees made up as follows:
Normal retirement age  611
Total and permanent disability     45
Death in service     24
Deferred    51
Transfers totalling $266,795 were received from three reciprocal pension plans
in respect of 11 contributors upon grant of allowance and in respect of 10 contributors following transfer of service as follows:
Upon grant of allowance— $
Public Service Superannuation Fund  11 220,566
During service—
Public Service Superannuation Fund     4 1,761
Government of Canada Public Service Superannuation Account     5 44,163
College Pension Fund     1 305
Transfers totalling $239,291 were made to two reciprocal pension plans in
respect of 13 employees upon grant of allowance and in respect of 16 contributors
following transfer of service as follows:
Upon grant of allowance— $
Public Service Superannuation Fund  13 180,305
During service—
Government of Canada Public Service Superannuation Account	
Public Service Superannuation Fund
5
11
47,147
11,839
Cost-of-living supplements totalling $4,762,987 were paid to eligible recipients
of a superannuation allowance. Financing of these supplements by additional employee and employer contributions, each at the rate of 0.5 per cent of contributory
salary, commenced May 1, 1977. The Act provides for a further similar increase
when the accumulated payments again exceed 1 per cent of the average annual
total of contributory salaries.
For analysis and comparative statistics, see attached Schedules 3, 4, and 5.
Section 15 (4)—Amounts totalling $288,296 were paid out of employer contributions to the Medical Services Plan of British Columbia in respect of the matching one-half share of monthly medical coverage premiums of eligible recipients of
a superannuation allowance.
 MUNICIPAL SUPERANNUATION REPORT, 1977 7
Sections 17(6) and 18—Refunds were granted in respect of 6,365 employees
and totalled $8,150,503 made up as follows:
Resignations
Death in service	
Miscellaneous employee
Miscellaneous employer.
6,306
59
$
7,977,064
156,256
6,492
10,691
Refunds on resignations included 82 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 $431,024.
Section 27—Securities held by the trustee as at December 31, 1977, amounted
to $582,958,650, par value, as set out in the attached Schedule 1.
Transactions during the year (par value) were as follows:
$
Purchases ',  114,000,000
Redemptions
Sales	
$
4,506,150
23,645,000
28,151,150
85,848,850
During the year, the Fund's trustee departed from the previous policy of holding investments until maturity and adopted a policy allowing for the sale of investments if there is an opportunity to improve the yield upon reinvestment.
The average yield on securities purchased during the year was 9.41 per cent.
Based on the mean of the Fund opening and closing balances amounting to
$564,018,184, the net rate of interest earned during the year was 7.7176 per cent,
after deducting administration expenses, $431,024.
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,
1976. This valuation disclosed an unfunded liability of $235,147,000 in respect
of basic pension benefits, given the present statutory levels of employee and employer contributions. In addition, cost-of-living supplements granted to December
31, 1976, had a capitalized value of $36,918,000.
J. D. RFJD
Commissioner of Municipal Superannuation
 BRITISH COLUMBIA
AUDITOR'S REPORT
To the Commissioner of the Municipal Superannuation Fund, and
To the Provincial Secretary and Minister of Travel Industry
Province of British Columbia:
I have examined the statement of financial position of the Municipal Superannuation Fond
as at 31 December 1977 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
In my opinion, these financial statements present fairly the financial position of the Fund
as at 31 December 1977 and die 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.
The financial statements for the year ended 31 December 1976 were reported on by the
Acting Comptroller-General of the Province of British Columbia.   -
ERMA MORRISON, CA.
Auditor General
Victoria, B.C.
14 September 1978.
 MUNICIPAL SUPERANNUATION REPORT, 1977
MUNICIPAL SUPERANNUATION FUND
STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER 31, 1977
ASSETS
Cash and term deposits 	
Contributions receivable 	
Accrued interest on investments 	
Investments in bonds issued or guaranteed by Canada or a Province (Note 2)   : __
1977
$
10,254,302
9,413,117
10,972,183
Exhibit A
1976
$
4,992^73
10,123,584
9,669,164
579,649,431 493,969,379
610,289,033        518,754,400
LIABILITY AND FUND BALANCE
Liability
Accounts payable.
509,332
497,734
Fund Balance (Exhibit B)
Members of Vancouver City Council Superannuation Account
Victoria Agreement Account for Policemen .	
Employees' Retirement Annuity Account	
Municipal Superannuation Fund Basic Account.
18,161
25,947
37,654,647
572,080,946
610,289,033
.     14,127
16,793
34,619,735
483,606,011
609,779,701        518,256,666
518,754,400
The four accompanying notes are an integral part of these financial statements.
Approved by:
J. D. RFJD, F.C.LA.
Superannuation Commissioner, Trustee
C WEBSTER, CA.
Comptroller Superannuation Branch
 10
BRITISH COLUMBIA
MUNICIPAL SUPERANNUATION FUND
STATEMENT OF CHANGES IN FUND BALANCE
FOR THE YEAR ENDED DECEMBER 31, 1977
Fund balance increased by
Contributions—
Employees:
Basic	
Cost-of-living supplementary allowances (Note 3)_
Voluntary and special agreement .	
Purchase of service	
Leave of absence-
Reinstatement—
Employers:
Current service-
Cost of living supplementary allowances (Note 3)_
Past service	
Recognition of service	
Leave of absence	
Province of British Columbia: Statutory contribution
Transfers from other funds :	
Net income from investments-
Losses on sale of investments (Note 2).
Exhibit B
1, 1977
1977
$
1976
$
37,871,790
2.515,572
3.079.492
45,946
1,349
25,935
43.540,084
34,662,461
2,837,790
3,945
690
4,126
37,509,012
35,657.637
2.515,572
1,667,979
45,946
1,304
39,888,438
32,609.053
1.683.591
3,945
758
34.297.347
10,000
15.000
266,795
26,268,274
45,488.579
35,662,105
3J46J95
—
126.047,501
133,751,738
Fund balance decreased by
Superannuation allowance payments—
Contributory-
Cost-of-living supplements-
Special agreement supplementary allowances-
Less reimbursement by former employers—
Refunds-
Transfers to other funds..
Pensioners' medical premiums—matching portion-
Actuarial and administration expenses	
Net increase in fund balance 	
Fund balance at beginning of year .
Fund balance at end of year (Exhibit A) .
20,600,421
4,762,987
17,188,288
3,623,641
277,963
226,019
304,918
248JS38
25,415,352
20,868,309
8,150,503
6,180,511
239,291
317,052
288,296
244,636
431,024
368,503
34,524,466
27.979,011
91,523,035
105,772,727
518,256,666
412,483,939
609,779,701
518.256,666
 MUNICIPAL SUPERANNUATION REPORT, 1977
11
MUNICIPAL SUPERANNUATION FUND
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 1977
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. The most recent valuation was carried out as at December 31, 1976.
This valuation disclosed an unfunded liability of $235,417,000 in respect of basic pension
benefits, given the present statutory levels of employee and employer contributions.
The actuary has made recommendations to raise the statutory contribution rates. These
recommendations are being considered by the Government. Any change to the plan requires
statutory amendment.
2. Investments
Investments are carried at the lower of cost and par value. Premiums are written off in
the year of acquisition. Discounts on single maturity bonds are amortized over the term of
the bonds. Discounts on serial bonds are recognized as income as the serial redemptions occur.
Investments held at the end of the year are as follows:
Book value	
Par value 	
Market value
1977
$
579,649,431
582,958,650
545,283,194
1976
$
493,969,379
497.109,800
457,480,692
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, 1977.
During the year, the Fund's trustee departed from the previous policy of holding investments until maturity and 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 $3,146,395. This amount is shown
separately on the statement of changes in fund balance. It is anticipated that these losses will
be recovered through future increased interest earnings.
3. Cost-of-living Supplementary Allowances
Payment of supplementary allowances, adjusted quarterly in relation to the cost-of-living
index, commenced July 1, 1975. Financing of these supplements by additional employee and
employer contributions, each at the rate of 0.5 per cent of salary, commenced May 1, 1977.
The Act provides for a similar increase when the accumulated payments again exceed 1 per cent
of the average annual total of contributory salaries.
4. Additional Information
These financial statements show only the position of the Fund as at December 31, 1977,
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.
 12
BRITISH COLUMBIA
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 31,1977
Government of Canada Guaranty
Government of Canada Bonds
Province of British Columbia Guaranty
B.C. Hydro and Power Authority .
B.C. Electric Company	
B.C. Railway Company
Municipal Financing Authority of B.C.
B.C. School Districts Serials
B.C. School Districts Capital Financing Authority
Serials 	
B.C. School Districts Capital Financing Authority
B.C. Regional Hospital Districts Financing Authority  ! !	
B.C. Municipal Serials !	
B.C. Irrigation Districts 	
B.C. Improvement Districts Serials	
B.C. Improvement Districts
B.C. Waterworks Districts Serials
B.C. Waterworks Districts 	
B.C. Hospital Improvement Districts Serials
Northfield Fire Protection District Serial _
Greater Vancouver Sewerage and Drainage District Serial 	
Greater Vancouver Sewerage and Drainage District 	
Province of Nova Scotia Guaranty
Nova Scotia Power	
Province of Ontario Guaranty
Province of Ontario Bonds .
Ontario Hydro 	
Province of Quebec Guaranty
Quebec Hydro 	
Province of Saskatchewan Guaranty
Province of Saskatchewan Bonds.
Par
Value
Book
Value
-Market
Value
$
$
$
1,503,000
1,502,917
1,509,079
351,570,700
1,529,750
145,278,000
22^00,000
5,368,700
349,627,821
1,504,848
144,696,621
22,099,088
5,157,775
322,996.544
1.195.710
143.469.382
22.222,660
5,061,815
2,189,000
25,144,000
2.170,151
25,091,123
1,966,180
21,641.449
9,215,000
537,500
4,997,000
176,500
1,221,000
716,500
392,000
423,000
7,000
9,119,859
527,532
4,986,435
173.988
1,216,994
699,869
390.620
419,424
6,563
8,071,780
490,859
4,151,202
153,253
1,016.770
654,470
329,671
398,672
6.501
1,262,000
1,249.569
1,122,801
769,000
768,005
618,353
1300,000
1,271,062
1,264,250
250.000
6,004,000
224,126
5,966,336
220,938
5.948,541
70,000
56,710
57,526
735,000
721,995
714.788
582,958,650
579,649,431
545,283,194
 MUNICIPAL SUPERANNUATION REPORT, 1977
MUNICIPAL SUPERANNUATION FUND
13
Schedule 2
Contributions by Employer for Year Ended December 31, 1977
Employer
Contributory
Salaries,
1977
Employer Contributions
For
Current
Service
For
Past
Service
Armstrong-.
Cities (34)
Castlegar
Chilliwacfc-
Courtenay—
Courtcnay (volunteer firemen)..
Cranbrook—
Dawson Creek-
Duncan-
Enderby—
Fort St. John-
Grand Forks—
Greenwood-
Kamloops-
Kimberley—
Langley—
Nanaimo-
Nelson-
New Westminster-
North Vancouver—
Port Alberni-
Port Coquitlam-
Port Moody-
Prince George—
Prince Rupert-
Revelstoke-
Rossland—
Trail-
Vancouver—
Vernon-
Victoria-
White Rock-
Subtotals of 34 active city accounts-
Districts (38)
Abbotsford-
Bumaby—
Campbell River-
Central Saanich-
ChUliwhack-
Coldstream—
Coquitlam-
Delta-
Esquhnalt-
Houston-
Hudson's Hope—
Kent_
Kitimat-
Langley—
Mackenzie
Maple Ridge -
Matsqui-
Mission-
North Cowichan-
North Saanich-
North Vancouver-
Oak Bay	
Peachland
Pitt Meadows..
$
94,799.78
419,00630
613,158.14
314342.65
55,672.44
1,847,134.65
1,095,48530
399,76252
59493.10
362,812.24
613374.06
335,801.17
66,667.75
7,469,432.00
6,006,71621
907,487.87
62628035
4,193,711.81
1,696,054.42
8,054326.69
3,598,497.78
3382,30235
2,556,115.07
2,822,608.79
1,777,782.88
5354,90835
2,310379 33
596315.80
32137921
135727556
88303,089.10
2389362.47
13,066292.70
949.913.fl5
164,617.904.09
736,621.66
13,892387.00
834,425.61
536,84737
1,155,958.62
212,13640
4,441353.77
6373.134.00
1,890.04723
17935024
47,991.61
96,669.14
1359,16152
1,825,926.67
421,708.64
2.058,706.00
2,754,81125
1,743.75028
1,029.47355
224,81530
6,15930123
2,620,628.68
73389.00
283332.41
$
4,449.73
20,18631
31,80449
2029121
432135
107,012.08
57,04534
23,784.17
329432
19312.75
31.197.87
18,984.73
4,717.14
40736334
346300.69
49,72536
29573.73
272,637.62
104584.72
S3437455
228275.79
186,692.75
139,13424
14733622
108326.47
27138728
12636027
33,850.77
1736938
84,801.46
6,00547431
144225.68
858,734.40
48,13726
10,492,869.68
40305.81
833206.89
37,996.15
29357.80
69,472.05
10,104.08
224.824.04
377395.08
131,11533
8,714.19
2,012.04
5312.01
8131833
99,751.60
18,79031
105,11750
142,12229
81,858.60
55,731.07
12,057.15
387,230.09
174,75436
3,40827
1238422
413.04
72.00
50.04
6.90956
8,026.07
53,620.06
16,782.00
263.12
4,878.00
1,104.00
341.16
5,00756
1.787J04
1,631.04
13,708.08
633,129.00
2,874.00
122,425.08
880,888.03
15,276.00
176.04.
1251.00
885.96
2,240.06
302.04
834.00
14756
69.00
746.04
71252
3,408.00
7390.00
 14 BRITISH COLUMBIA
MUNICIPAL SUPERANNUATION FUND
Schedule 2—Continued
Contributions by Employer for Year Ended December 31, 1977
Employer
Contributory
Salaries,
1977
Employer Contributions
For
Current
Service
For
Past
Service
Port Hardy	
Powell River-
Ricbmond	
Districts—Continued
Saanich-
Salmon Arm—
SpaHumcheen-
Sparwood—
Squamish—
Su m i nc rl nn if—
Surrey„
Terrace-
West Vancouver-
Resort Municipality of Whistler-
Subtotals of 38 active district i
Towns (10)
Hope—
Ladysmith-
QuesneL.
Smithers—
Williams Lake
Subtotals of 10 active town accounts-.
Villages (51)
Alert Bay-
Burns Lake
Cache Creek-
Chetwynd-
Cumberland-
Fort Nelson-
Fort St. James—
Fraser Lake	
Fndtvale-
Gold River—
Granisle-
Harrison Hot Springs—
Invermere	
lake Cowichan-
Lillooet—
Lions Bay-
Logan Lake-
Lumby—
McBride-
Midway	
Montrose-
Nakusp—
Oliver—
261,457.10
2,46938329
10,719,02154
9390388.00
672,84038
111,428.76
183363.84
334,114.39
10932222
1,058,661.00
8,764,76026
1,129300.03
6,906,838.67
26,875.00
93590,88356
14938337
224322.86
82,928.80
220536.72
233,794.81
345,791.49
534,08327
335,53159
46233757
650,811.71
3240322.99
69,672.00
176,004.88
143,73156
138,44139
59,105.02
101,693.00
50,649.00
132,893.00
141283.69
148,892.40
165324.28
15033139
49,779.12
165,49837
234,471.08
81,752.05
35,832.60
93,197.91
30,070.78
48,81134
122,128.49
198,142.68
36391.60
31,290.66
81,442.71
59,845.02
12133434
13,800.00
49,572.77
87378.74
85,04428
$
10.749.42
136,74154
620345.48
614,42257
35,123.11
5,304.05
9,065.44
15.794.79
4.468.70
55,72729
498,02132
61,72437
422335.48
1319.75
5335384.77
10,858.61
11,72237
354558
11225.15
14331.76
17,961.14
26352.75
19355.11
25,595.73
30319.03
172367.83
4,575.79
9,185.09
5,889.72
6,62838
3342.72
4,568.85
2,08023
6,31536
5,80423
8,747.10
7,714.01
5339.64
3,161.69
7552.95
12,18937
3,74424
1,471.79
4,496.88
1,22133
2,677.42
7/13321
7,87738
1,482.64
1379.38
4264.47
3,021.14
5370.18
63134
3,63835
3,489.40
4,436.35
1,628.04
854.04
8,08352
570.96
2395X10
531838
7286.04
6027550
22321
26.00
42656
7.00
3133
 MUNICIPAL SUPERANNUATION REPORT. 1977
MUNICIPAL SUPERANNUATION FUND
Schedule 2—Continued
Contributions by Employer for Year Ended December 31,1977
15
Employer
Contributory
Salaries.
1977
Employer Contributions
For
Current
Service
For
Past
Service
100 Mile House-
VIBages—Continued
Osoyoos-
Parksville-
Port Clements (effective May 1.1977)-
Port Edward	
Port McNeil	
Pouce Coupe	
Princeton-
Qualicum Beach-
Salmo-
Sayward (effective June 27. 1968;
effective May 1, 1977)	
eligible contributions,
Taylor-
Tofino—
Ucluelet-
Valemount—
Vanderhoof—
Subtotals of 51 active village i
Regional Districts (25)
Albenri-Qayoquot	
Bulkley-Nechako-
Capital-
Cariboo—
Central Fraser Valley-
Central Kootenay—
Central Okanagan
Columbia-Shuswap—
Comox-Strathcona (includes Campbell River Fire Protection District, effective January 1. 1977)	
Cowichan Valley	
Dewdney-AIouette	
East Kootenay	
Fraser-Cheam—
Fraser-Fort George-
Greater Vancouver—
Kitimat-Sukine-
Kootenay Boundary-
Mount Waddington—
Nanaimo -
North Okanagan—
Okanagan-Similkameen-
Peace River-Liard-
Squamish-LiHooet-
Sunshine Coast-
Thompson-Nicola-
Subtotals of 25 active regional district accounts	
Miscellaneous Employers (62)
Art Gallery of Greater Victoria	
B.C. Cancer Foundation	
B.C. Health Association .
B.C. Medical)
I Centre-
B.C. School Trustees Association-
Bevan Lodge Association-
Board of Cemetery Trustees of Greater Victoria-
Camosun College	
9
106396.59
124,720.01
226,042.79
13036039
4,841.69
56,111.81
67229.16
21,630.00
131,769.00
134,745.00
4030850
11.150.00
38320.00
182.776.12
35330.45
19315.49
23280.00
29,718.84
164,498.00
62374.76
4,71432635
104,436.00
89365.92
4234,094.44
145,436.00
229,98229
314217.63
375329.00
89,503.80
79235732
395,709-45
191303.47
20925122
83576.17
266330.14
7,935,85323
139,497.16
115,861.00
68,196.63
130827331
156,732.74
199,668.00
168,636.68
51,067.18
224310.88
266,061.12
18.05S35058
12933451
301,47138
562352.13
9535032
48630129
270,800.46
142,040.41
847564.61
$
437556
450334
10368.76
625439
174.79
2,111.90
235732
70531
728037
622831
233929
2,840.49
2,122.48
8373.82
1348.61
617.42
1355.74
131230
11.16123
335633
23152139
536735
5,901.12
214,14322
632634
935457
15,780.77
1537155
537239
46,568.13
19,16225
732730
930137
3,797.46
11.411.07
449,49135
7.159.76
4382.12
2.904.19
55,748.86
8,430.09
9,111.46
734325
158838
9,800.42
13.12535
94637232
5,895.41
13314X17
26361.84
4,749.65
24317.99
12,66834
8,097.14
3358351
16261.18
16261.18
1356.12
 16
BRITISH COLUMBIA
MUNICIPAL SUPERANNUATION FUND
Schedule 2—Continued
Contributions by Employer for Year Ended December 31, 1977
Employer
Contributory
Salaries,
1977
Employer Contributions
For
Current
Service
For
Past
Service
Miscellaneous Employers—Continued
Capilano College -—; -
Cariboo College—
Cariboo-Thompson-Nicola Library System _
College of New Caledonia :	
Cominco Limited-
Community Care Services Society..
Cultus Lake Park Board	
Dogwood Lodges :—
Douglas College-
Downtown Community Health Society-
East Kootenay Community College	
Fraser Valley College-
Fraser Valley Regional Library-
Greater Vancouver Library Federation-
Greater Victoria Water District-
Health Labour Relations Associatio
Hospital Employees* Union-
Kimberley Special Care Home Society—
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 _
Northern Training Centre-
Okanagan College-
Pacific National Exhibition-
Pcnticton and District Retirement Service-
Penticton Public Library—.  -
Ponderosa Lodge-
Provincial Court Judges-
Registered Nurses Association-
Registered Nurses Association of B.C. Labour Relations
Division (effective April 1,1977)	
Richmond Public Library Board
Saltspring Island Fire Protection District-
Selkirk College-
Southem 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* Unio:
Vancouver Museums and Planetarium Association	
Vancouver Public Aquarium Association	
Vancouver Resources Board-
View Royal Fire Protection District-
Westbank Irrigation District (effective May 1,1977)	
Subtotals of 62  active miscellaneous employers
accounts	
967,090.63
619,760.06
753,02624
606,799.00
37137531
281,853.16
83,814.83
1373,08838
1343,789.41
155,907.07
47,233.74
504,475.92
577,850.81
60,621.96
669,63430
262,801.00
496,155.88
19,816.98
31,310.00
929200.85
55,065.00
4360.00
2,087,434.42
83,754.00
9376.00
122,927.78
1283,02926
120,784.83
264,999.89
259,736.82
25,882.75
642,049.76
1390,921.00
196386.11
63,416.70
751,759.80
95,173.00
549394.00
125,81037
198328.03
33,00324
675367.86
132310.05
1295,640.48
115304.00
22,154.00
234639735
470,733.44
100378.71
820245.00
435288X10
17377,683.30
23342.00
32,076.00
45303,935.19
$
37,697.43
24,151.78
31379.60
25391.71
41362.74
11274.18
3,881.08
54352.12
56,658.71
7,015.02
1,46538
18,052.85
26,031.19
332934
40,89137
1436856
24,75131
1,332.12
1,479.61
39,606.90
3,361.46
52136
85349.48
5,051.74
582.80
5,745.49
73,43433
4,789.41
1138733
10,05239
1212.85
27,093.78
77,484.08
6378.09
224337
28,70155
6,900.04
2430037
9,302.75
8,15432
3,185.78
34,133.67
7,807.05
62208.74
6,433.03
1,993.86
109339.80
23359.48
5,991.48
40288.86
21350.10
783,57756
132432
2,41834
2,090323.43
74756
92393.40
4356.08
100386.52
 MUNICIPAL SUPERANNUATION REPORT, 1977
MUNICIPAL SUPERANNUATION FUND
Schedule 2—Continued
Contributions by Employer for Year Ended December 31,1977
17
Employer
Contributory
Salaries,
1977
Employer Contributions
For
Current
Service
For
Past
Service
Hospitals by Name (114)
Arrostrong-Spaunmchecn—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 TqV-
Campbell River and District General—Campbell River-
Cancer Control Agency of B.C—Vancouver	
Cariboo Memorial—Williams Lake	
Castlegar and District—Casucgar.	
Chemainus General—Chemainus	
Chetwynd General—Chetwynd-
Children's—-Vancouver—
ChilUwack 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—
Enderby and District Memorial—Enderby	
FeUburn Hospital—Burnaby	
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—
Kelowna General—Kelowna-
Kimberley and District—Kimberley-
Kitimat General—Kitimat-.
Kootenay Lake District—Nelson-
Lady Minto Gulf T«1awa«—Ganges-
Ladysmith and District General—Ladysmith-
Langley Memorial—Langlcy.	
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-
Mermo—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 -
$
188,12736
249383.81
506,689.00
174,666.42
522,282.63
932,165.79
538339658
710,777.93
2,198,052.83
628534133
1,691,63539
738328.88
351388.71
189,754.00
328232332
4,748,608.14
3324.726.00
2356315.18
753,71859
299,418.79
1,633,435.96
802,738.00
165,196.89
47,41932
314354.47
9934538
897399.10
326,893.01
1366,06233
559,122.15
2388,777.02
522,684.48
3,678,756.00
2249,051.67
2317387.61
2,614376.08
2378,756.10
6,856342.00
973,067.63
1,721,016.62
2360,855.82
378,166.21
511398.70
3,349,554.04
493342.09
1323830536
55331038
265,843.60
284327.41
2,74434729
419,828.68
2,980,560.60
612,817.00
212306.71
1,812,384.87
1314,792.61
771,939.41
2,025,030.00
797,491.40
7375,968.11
513,640.05
$
7316.94
10,817.64
21,016.48
7386.16
19291.03
39,73038
240,111.09
3135421
91,18731
285,100.70
6434529
31,03837
1439037
6,762.19
144344.10
20935127
149.458.00
88,085.70
32,563.45
14,48632
65,459.18
32,498.49
6,10835
325333
12,788.01
358127
41,048.80
14,234.41
62,142.40
23.409.09
133.108.44
21.09439
153,187.69
98,128.13
89,713.61
116,802.70
91228.18
297,83832
. 44,886.16
70,432.40
100,83456
17,816.06
24,894.60
138.06038
21,459.80
568,666.69
23,001.70
10358X18
10,029.73
106,694.16
24,687.02
115349.05
28,505.07
9,76831
74254.78
52,122.78
35,529.04
87,010.76
37,365.90
318,995.72
22,127.36
S
71552
336.00
136332
308.04
696.00
670.02
8332.00
69452
1,42856
8512.15
48356
394.42
19038
12,43636
8,43958
9317.10
3,04336
1,662.00
2,079.00
2,121.08
1,311.80
1,49456
131X14
122.04
3,894.00
181X18
1,477X18
8336.03
1,051.44
663.00
11,193.46
358136
7,757.04
1.308.00
2,798.04
4277.00
24.00
16,16932
66.00
1,63552
2,118.96
1,762X12
273.00
246.00
1,983.60
470.04
4239.18
1,872.00
8,73034
819X10
 18 BRITISH COLUMBIA
MUNICIPAL SUPERANNUATION FUND
Schedule 2—Continued
Contributions by Employer for Year Ended December 31,1977
Employer
Contributory
Salaries,
1977
Employer Contributions
For
Current
Service
For
Past
Service
Hospitals by Name—Continued
Ocean Falls General—Ocean Falls—
100 Mile House District General—100 Mile Ho
Overlander Extended Care—Kamloops	
Peace Arch District—White Rock	
Penticton Regional—Penticl
Port Alice—Port Alice-
Port Hardy—Port Hardy—
Pouce Coupe Community-—Pouce Coupe-
Powell River General—Powell River-
Prince George Regional District—Prince <
Prince Rupert Regional—Prince T
Princeton General—Princeton-
Queen Alexandra Hospital for Children—V
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-
Saatlich l»,»ni«ign1i^_gngwi..Tit,w	
St. Bartholomews—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	
Shanghncssy—Vancouver—
Shuswap Lake General—Salmon Arm-
Slocan Community—New Denver	
South Okanagan General—Oliver	
Sqnamish General—Squamish—
Stewart General—Stewart (effective January 1,1977)-
Stuart Lake—Fort St. James -
Summerland General—Summerland-
Sunny Hill Hospital for Childreu—Vancouver-
Surrey Memorial—North Surrey	
Tahsis Hospital—Tahsis	
Torino General—-Torino	
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 114 active hospital accounts
School Districts (67)
Agassiz-Harrison (No. 76)	
Alberni (No. 70)_
Armstrong-Spallumcheen (No. 21)   (Effective January 1.
1977).
Arrow Lakes (No. 10)-
Burnaby (No. 41)	
$
78215.34
602,338.00
675316.60
2,882,907.78
4,285329.88
55,708X10
106,110.04
311,80934
2,127,101.72
7,955,269.62
2,243330.66
371376.00
731,60428
29334734
634,686.85
243,31120
791,516.00
3,757,742.63
13,707334.82
9335,781.66
21317,766.07
126,73320
669,18233
188201.04
379,140.00
684,71950
2515,137.40
4,020,882.85
1,049,453.45
19370,606.83
4,676,66536
16,877,057.86
1,756370.75
149326.14
64730438
32838154
55,717.44
386323.76
466,750.00
799,856.71
7,946251.00
151,01626
284,047.00
4313,438.75
1,104,392.44
176337.42
50,890,95932
4,641319.33
12,423,660.00
99314.04
233533127
536,701.60
515,442.88
324,894,121.72
174399.80
1300,00420
13135633
179,185.61
5,073,102.86
$
2,602.44
2430557
25358.77
128,686.21
178,84532
2336.63
4,76426
12248.26
92,847.48
304,66451
85,90928
2238725
35,933.94
1237150
24354.96
13,416.84
3437235
151,019.84
581588.75
375,852.97
955303.12
4,46623
29201-02
6372.40
16,874.68
26,204.11
120,787X11
16825027
41563.71
782,797X19
20023023
858,72658
76309.85
6,19128
28339.63
15361.88
1,926.64
16236.19
23,242.47
33,00527
32633555
5267.04
12,833.42
191,766.72
4321633
7302.28
2207,90133
190,66836
524320.00
5339.42
109,42735
22,68732
22395.79
1331S33S.7Q
9,15524
7720431
6,104.86
11,758.30
310313.82
$
121.08
2348.03
7,63359
205.08
6,606.75
2,75724
438531
1,004/40
233255
11756
1376.02
1,712.04
63243X15
9,194.64
24,74720
387.00
2323X18
500.89
3300.06
4376.08
182.00
5331559
9,15550
3331.99
610X18
888.00
1299X10
1324.00
27056
2391.10
179.07
11,79658
53X16656
9,732.06
3238437
25256
936452
20.04
1,668.96
484.52Q.il
3,16352
2395.00
^
 MUNICIPAL SUPERANNUATION REPORT,  1977
MUNICIPAL SUPERANNUATION FUND
Schedule 2—Continued
Contributions by Employer for Year Ended December 31, 1977
19
Employer
Contributory
Salaries,
1977
Employer Contributions
For
Current
Service
For
Past
Service
School Districts—Continued
Bums Lake (No. 55) (effective September 1,1977)-
CampbeU River (No. 72)	
Cariboo-Chilcotin (No. 27)	
■ (No. 9)_
Central Coast (No. 49)	
Central Okanagan (No. 23)-
ChUliwack (No. 33)	
Courtenay (No. 71)	
Cowichan (No. 65)	
Creston-Kaslo (No. 86)	
Delta (No. 37)	
Fernie (No. 1)_
Golden (No. 18) (effective September 1,1977)-
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)	
Kitimat (No. 80)-
Lake Cowichan (No. 66)-
Lulooet (No. 29)	
Maple Ridge (No. 42)	
Merritt (No. 31)-
(No. 75)-
Nanaimo (No. 68)-
Nechako (No. S6)_
Nelson (No. 7)_
New Westminster (No. 40)	
Nisgha (No. 92) (effective August 1,1977)-
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)	
Sechett (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 67 active school district account:
Totals of 401 active accounts	
$
26374.48
87036721
1,74428231
596277.68
18234552
2,18530233
1373285.10
1,186,912.89
1,184393.73
596,787.10
1,789,19530
606,89731
40394.00
299,005.02
5500,672.65
151258.48
171,196.41
636,722.00
4,139,49435
128,82652
153,78831
349,498.40
553315.12
381,766.68
304583.41
1,343,452.11
412,737.49
682,88630
2317,41231
804373.07
829,75958
804,675.00
9,666.65
361,713.68
3,410,202.43
785,39638
981,424.07
1,008313.75
3,637,115.00
505314.00
174249.99
512,136.42
1,088,21933
441,819.14
3397,835.75
1,092,920.62
427,511.00
1399,107.00
487,344.59
1,350,468.10
501,60457
505,406.44
199,124.03
5,472,417.00
1,075,766.44
849,800.16
14,846,961.29
484,787.42
162,326.94
2361,41832
1,759,998.70
254,40431
89,953,063.89
744,971,209.17
$
90729
51334.40
8233931
32,709.64
10,027.01
116,89534
72,800.70
66,052.62
58,105.88
29,76328
90,68134
32,146.74
1,700.00
14,629.46
311,940.95
730121
10369.88
3435753
210586.69
7317.33
6,833.16
17,072.81
2821257
20.979.65
15340.17
73329.78
22,488.05
3739832
133218.13
40310.67
47377.05
4530955
435.00
17320.71
207,125.60
4030334
54302.19
55,82522
163,83237
27272.18
10379.96
3236437
5936832
20,96436
189300.89
5937227
21,629.09
83,64335
25585.16
73,030.03
24,87750
27,032.69
21,69924
303,184.75
50,08332
46,609.43
855,805.63
2136421
9,403.73
134,84725
8937251
12,62333
4,888,033.64
38,173208.96
642.96
30956
123.00
1390.00
464X14
168.00
5756
111.00
11,810.04
63232
648X10
165.80
1,338.00
179.04
6,170.04
2382.04
27,156.00
36.00
1,068.00
332756
3327.00
8,004.84
363.00
258.00
120.00
309.00
1,155.00
611.04
758.04
11756
774.96
21956
45381.04
124,897.16
1,66737938
 20
BRITISH COLUMBIA
MUNICIPAL SUPERANNUATION FUND
Schedule 3
Main Comparative Statistics, April 1,1939, to December 31,1977
Fiscal
Year
Number
of Contributors
Contributions
Employee
Employer
Employee Refunds
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-
1977-
3315
3,460
3340
3,949
4.707
5,907
6.800
7,435
8269
9,193
12,749
18,689
20344
21,701
24,642
30,313
32,080
33385
35.182
42317
47340
50382
53398
S
273204
277,946
278396
351,672
474,499
689,155
1X168,137
1301.183
1,787,161
2234295
3348,195
4.737,026
5,440.086
6,188,336
6251,455
9300,655
11,723,160
13389,426
17,131305
22,256,626
30363,494
37309312
43340,084
8
376,213
403390
411337
505.050
693353
1,072395
1388.865
1,808,218
1,991,952
2227.693
3,889,051
S.707,400
6209.670
6,864537
7.125.025
10,088,682
12369,656
14384363
17317372
21223308
28,402362
34397347
39,888338
71
128
125
314
499
459
804
753
909
853
1.0S4
1.787
2,089
2355
2,585
3.095
3,066
3.782
4233
5,039
5344
6,119
6365
$
42375
46304
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
1,662339
1,737.302
1,794,082
2398.182
3,434,686
4321225
4,660,425
6.1803U
8,150303
78
116
120
215
149
115
88
91
101
73
107
227
216
204
280
433
396
456
645
745
717
769
731
36
34
44
51
42    *
65
80
74
83
92
89
104
107
104
108
144
136
149
125
131
134
163
149
973
1,118
1.334
1382
1.812
1,954
2,024
2,068
2,093
2.076
2,110
2374
2,587
2,800
3,132
3,808
4X168
4375
4,895
5309
6392
6398
7280
$
329309
369231
460.091
551.639
702,630
827,006
954,168
1,137386
1,185,087
1,205,586
1,452.696
1.785,332
2354387
3,012,344
4,050.586
5,447.736
6.842384
8374,177
9,737,854
12312,095
16376253
20368309
25,415352
* Fiscal year-end changed from March 31 to December 31 in 1969.
 MUNICIPAL SUPERANNUATION REPORT, 1977
MUNICIPAL SUPERANNUATION FUND
Schedule 4
Comparative Statistics, April 1, 1965, to December 31,1977
Subdivided According to Sex of Contributor
21
Maxi-
Superannuation Allowances
Number of
Contributors
Refunds
Granted
Granted
During
Year
Deaths and
Expirations
In Force at
End of Year
Year
Retire-
ment
Age
Male
Female
Male
Female
Male
Female
Male
Female
Male
Female
1965/66	
1967/68	
107m
65
60
65
60
65
60
65
60
65
60
65
60
65
60
65
60
65
60
65
60
10,173
2390
11343
2,601
12324
2.861
13315
3.017
13332
3,117
14321
3,109
16.163
3370
17344
3,596
18,713
3,841
19332
4,020
6,934
2,104
8381
2317
11300
2,728
14338
1310
15304
1332
16357
895
22.136
748
26.188
612
27371
557
29,756
490
719
59
642
64
684
51
689
52
956
69
1,164
65
1.522
81
1235
54
1355
64
1.622
42
1365
312
1350
329
1339
421
1512
413
2.442
315
2511
93
3321
115
3,995
60
4,472
28
4.670
31
107
44
178
34
248
57
226
43
193
112
361
77
434
71
371
78
423
69
401
62
41
12
52
16
97
31
110
17
95
56
1862
21
210*
30
242
26
246
31
241
27
78
IS
67
23
99
23
83
29
80
36
71
18
78
18
80
19
108
23
114
2
IT
s
13
20
2
3
21
18
15
24
12
31
4
32
3
29
3
32
1
1329
634
1.817
673
2.186
741
2329
755
2342
831
2.736
890
3,092
943
3383
1302
3,698
1348
3385
1,108
104
433
194
448
392
1*11
489
499
tow
485
576
ior»
526
734
to-M
535
913
1VM
561
1,123
1976
1QT7
584
1340
612
1349
638
x Fiscal year-end changed team March 31 to December 31 ia 1969.
»Includes rem minion of remarried widows' allowances (1973, 2; 1974, 32).
 22 BRITISH COLUMBIA
MUNICIPAL SUPERANNUATION FUND
Schedule 5
Normal Allowances Granted During Year Ended December 31, 1977
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
finder ">
~4
1
5
5
1
~6
1
1
~1
~~3
3
~2
1
1
1
1
1
5
2
1
1
1
3
2
5
1
i
3
2
2
1
8
16
14
18
25
8
3
2
3
3
11
12
4
1
4
6
7
9
7
1
3
5
6
8
7
5
1
5
3
12
9
9
4
2
38
35
80
29
28
6
3
62
85
132
96
107
35
13
12
in_iA
16
«-«
25
•HXJtA.
•«_->o
20
7n_44
7
2
16
3
9
2
9
2
12
2
13
2
11
2
92
17
36
7
34
7
35
7
44
8
219
41
530
GRANTED TO FORMER CONTRIBUTORS WHOSE MAXIMUM RETIREMENT AGE 'WAS 60
Years of Service
Age at Retirement
Total
Per
Under
SO
SO
51
52
S3
54
ss
56
S7
58
59
60
Cent
IT„rf«r in
—
—
—
1
~1
"I
~i
1
3
7
4
~4
4
2
7
1
1
~5
1
1
"T
2
2
1
2
3
1
8
8
8
2
3
4
8
34
22
8
2
in-14
4
«-«
5
■jn-94
•rc_r>a
42
*n-44
27
10
—
—
—
2
2
1
1
i
i
15
19
8
10
IO
12
7
9
6
8
31
38
81
100
Allowances Other Than Normal Granted During Year Ended December 31, 1977
Number of
Allowances
Granted
Death
Disability
Deferred
120
24
45
51
 MUNICIPAL SUPERANNUATION REPORT. 1977
MUNICIPAL SUPERANNUATION FUND
Schedule 6
Number of Contributors and Pensioners by Employer,
as ta December 31,1977
23
Contributors
era
Total
Class
I
Class
n
Class
HI
Class
IV
tors and
Pensioners
Cities (34)
5
23
29
20
1
81
52
21
4
18
24
18
4
347
209
39
33
178
73
211
139
132
104
118
56
247
104
26
20
66
2,334
124
449
47
I
i
28
24
14
4
9
75
89
9
25
27
167
49
24
21
32
32
58
20
6
2
15
1.745
21
226
7
I
I
4
18
2
2
2
92
ii
1
7
12
4
19
16
4
1
7
4
1
74
57
6
8
49
15
64
32
26
23
30
18
75
25
5
2
10
1,087
16
114
10
2
2
5
16
3
6
2
6
6
2
ii
33
7
1
35
38
164
76
26
27
7
3
13
26
16
8
52
2,020
20
358
6
44
29
32
6
5
529
624
298
210
ITS
109
393
145
7278
181
VnTinn
1.165
Subtotals   of   34   active   dry   ac~
5356
2,731
140
1,824
3,019
13.070
Distrtcts (38)
37
474
45
19
52
10
155
191
69
8
3
5
58
92
20
108
120
97
61
12
187
75
5
16
1
185
9
3
60
153
29
19
2
1
34
119
53
23
il
3
1
;     2
13
181
13
5
18
3
SO
54
10
1
1
2
15
31
6
35
22
22
9
5
52
24
4
1
147
4
6
6
1
3
15
4
8
23
5
13
14
11
64
51
1,010
62
14
265
ICmt
11
Kitimnf
103
147
17
422
Oalr Roy
20
 24
BRITISH COLUMBIA
MUNICIPAL SUPERANNUATION FUND
Schedule 6—Continued
Number of Contributors and Pensioners by Employer,
as at December 31, 1977
,.                    Employer
Contributor
Pensioners
Total
Class
I    '
Class
H
Class
m
Class
rv
tors and
Pensioners
Districts—Continued
11
104
443
316
35 ..
5
12
15
5
~~52
353
49
231
1
19
149
191
1
i
83
8
119
~~18
i
6
4
18
97
48
6
1
5
8
2
ii
85
13
60
1
22
47
113
6
2
- 2    .
12
US
2
54
736
686
48
26
7
-         72
',   464
.   2
Subtotals of 38 active district ac*
3.S51
1239
65
938
751
6344
Towns (10)
8.
13
5    -
15
11
19
31
17
24
37
1
1
_
1
1
1
3
2
4
4
5
5
9
2
1
_
1
4
5
3
3
1
12
18
5
20
14
27
26
33
Williams T.ake    .._
47
Subtotals of  10  active  town  ac-
180
4
1
33
25
Vlltages (55)
3
9
8
8
3
5
3
8
7
6
8
8
3
10
11
4
3
6
2
2
7
5
3
3
S
4
7
1
~3
i
1
1
3
2
1
2
2
2
2
2
2
2
1
2
2
2
2
2
2
1
2
2
2
i
1
2
~"   i
l
_
5
10
9
3
10
9
11
10
11
5
14
14
6
3
8
2
9
TillrwW
8
3
3
7
5
Kflrfmy
1
 MUNICIPAL SUPERANNUATION REPORT, 1977
MUNICIPAL SUPERANNUATION FUND
Schedule 6-—Continued
Number of Contributors and Pensioners by Employer,
25
as at December 31,
1977
Contributors
Pension-
ers
Total
Clan
I
Class
II
Class
m
Class
tors and
Pensioners
Villages—Continued
3
4
4
6
7
16
4
I
2
2
7
6
3
2
7
2
i
l
10
3
I
i
2
1
1
1
3
3 -
1
1 £,
2"'
i
2 i
'"       2
1
..     - 3, .'•
1 '
1
2
1
1
1
6
rtttanrr
7
20
Port dements, (effective May 1,1977)	
"     i
3
1
Pm« MrTMn
.    8
"2
2
5
-   _:  -•
T.M.
—^—■'•
2
12
Wji«.H
•■  	
Subtotals of 51 active village ac-
245
s
2
68
15
Reglonal Districts (25)
3
3
123
4
16
16
21
6
24
21
7
11
3
11
356
6
5
3
58
7
7
6
2
10
10
19
10
7
■    '3   "
-    . ■     i
152
6
.... 5
7 '
3
2
'    13
9
4
5    '
2
7
44
1
2
^Ti
l
4
1
3
7
i
6
1
1
119
21
8
Comox-Strathcona      (includes      Campbell
River Fire Protection District; effective
30
12
18
526
.--  i
■    "   '    2
'  3
'72
4
IS'':
Subtotals   of  25 .active  regional
district accounts-, ^
739
1.        19
1
!: *	
-.298'..
136.
.'1309. j
 26
BRITISH COLUMBIA
MUNICIPAL SUPERANNUATION FUND
Schedule 6—Continued
Number of Contributors and Pensioners by Employer,
as at December 31,1977
Employer
Contributors
Class
I
Class
IV
Total
Contrlbu-
Miscellaneous Employers (72)
Art Gallery of Greater Victoria	
B.C. Cancer Foundation	
B.C Health Associate
B.C. Housing Management i
B.C. Medical Centre-
B.C. School Trustee Associate
Bella Bella Indian Band Council (effective
October 20, 1977) '.	
Bevan Lodge Association	
Board of Cemetery Trustees  of Greater
Victoria
Camosun College—
Campbell River Eire Protection District
(amalgamated with Comox-Strathcona
Regional District; effective January 1,
1977)
CapMano College—
Cariboo College—
Canadian Union of Public Employees 606	
Cariboo-Thompson-Nicola library System—.
Castlegar & District Public Library Association
Central City Mission-
College of New Caledonia-
CommcoLi
Limited-
Community Care Services Society—
Coqnitlam Public Library Board (effective
November 6, 1977)	
Cultus Lake Park Board—	
Dogwood Lodges	
Douglas College..
Downtown Community Health Society-
East Kootenay Community College—
Fraser Valley College-
Fraser Valley Regional Library-
Greater Vancouver Library Fede:
Greater Victoria 'Water District-
Health Labour Relations j
Hospital Employees' Union—
Kamloops Indian Band—
Keremeos Irrigation District-
Kimberley Special Care Home Society—
Kitimat Public Library Associati
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 Surrey Civic Properties Commissio
North Vancouver City Public Library——
North Vancouver Recreation Centi
Northern Lights College-
Northern Training Cento
Northwest Community College—
Okanagan College-
Pacific National Exhibit
Penticton and District Retirement Service!	
Penticton Public Library.
8
11
13
5
6
22
13
17
35
7
1
24
9
23
23
10
71
19
13
13
45
36
65
49
63
21
~ii
46
"~ii
67
28
27
7
13
33
5
~To
8
1
33
8
12
1
110
103
5
5
39
57
4
2
7
10
9
123
136
10
5
49
66
5
41
16
27
23
4
42
2
2
13
1
3
42
1
1
1
16
52
1
12
8
2
9
6
14
20
66
3
1
42
13
14
4
24
1
1
3
65
6
1
128
3
1
18
86
10
18
22
2
62
103
17
5
 MUNICIPAL SUPERANNUATION REPORT. 1977
MUNICIPAL SUPERANNUATION FUND
Schedule 6—Continued
Number of Contributors and Pensioners by Employer,
as at December 31, 1977
27
Contributors
Class
I
Class
n
Class
m
Class
TV
Total
Contributors and
Pel
Miscellaneous Employers—Continued
Ponderosa Lodge-
Provincial Court Judges-
Registered Nurses Assodat
Registered   Nurses   Association   of   B.C.
(Labour   Relations   Division;   effective
April 1, 1977).
Richmond Public Library Bo:
Salt Spring Island Fire Protection District-
Selkirk College-
Southern Okanagan Lands Irrigation District
Surrey Parks & Recreation
Union of British Columbia Municipalities—
University Endowment Lara
Vancouver City Council
Vancouver Community College-
Vancouver Island Regional Library-
Vancouver Municipal and Regional  Employees* Union.
11
~2
8
68
4
_I
64
6
Vancouver Museums and Planetarium As-
Vancouver Public Aquarium Association	
Vancouver Resources Board.
View Royal Fire Protection District	
Westbank    Irrigation    District    (effective
May 19. 1977)	
Subtotals   of   62   active   miscellaneous accounts	
1,056
Hospitals by Name (113)
Armstrong-Spallumcheen—Armstrong-
Arrow Lakes—Nakusp-
Ashcroft & District General—Ashcroft
Bella Coola General—Bella <
Boundary—Grand Forks-
Bulkley Valley District—Smitl
Burnaby General—Burnaby—
Burns Lake A District—Bums Lake—_ —
Campbell   River   and   District—Campbell
Rivi
Cancer   Control   Agency   of   B.C.—Vancouver
Cariboo Memorial—-Williams 1
Castlegar and District—Castlegar-
Chemainus General—Che
Chetwynd General—Chetwynd-
Children's—Vancouver _
Chflliwack General—Chilli wacfc-
Cowichan District—-Duncan	
Cranbrook District—
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
Enderby and District Memorial—-Enderby	
Esperanza District Hospital	
Family and Children's Service.
1
3
5
1
5
13
47
13
7
8
3
1
23
50
34
25
9
6
15
6
52
~29
5
17
"li
i
24
2
145
31
20
10
770
3
2
16
63
7
31
9
19
2
66
9
94
6
2
6
228
41
60
26
1,117
1
22
51
2,092
114
3,335
14
14
31
13
40
51
401
39
156
327
131
55
26
16
219
314
252
160
46
14
104
79
IS
1
22
3
2
3
3
3
5
46
4
22
4
S
1
~34
21
39
8
7
14
8
18
19
39
17
48
69
494
56
174
438
142
68
30
17
276
38S
325
193
62
34
127
85
15
2
29
3
5
 28
BRITISH COLUMBIA
MUNICIPAL SUPERANNUATION FUND
Schedule 6—Continued
Number of Contributors and Pensioners by Employer,
as at December 31, 1977
Employer
Contributors
Class
Class
Class
Class
I -
n
m
IV
l
10
7
	
 _—
58
4
,	
21
16
	
	
96
4
	
■.—
43
58
162
5
	
„	
32
61
	
_.	
261
7
	
	
161
IS
	
	
179
20
.	
	
192
20
.	
	
199
86
. .
	
447
9
	
	
67
13
	
	
121
33
	
	
ISO
4
	
	
24
7
.	
30
35
	
222
2
	
40
131
 .
	
905
5
	
_ 	
44
4
	
	
13
3
	
-	
25
27
	
 .
192  -
5
	
 „
29
17-
	
216
5
	
	
56
1
	
16
17
	
	
137
11
	
	
95
S
	
	
61
35
. —
	
126
9
	
	
54
87
	
	
478
7
	
-—
35
7
45
6
m
23
	
.	
. 53
31
	
	
203
54
	
,—
286
3
6
1
~"
1
  .
	
25
:  20
—
—
152
73
566
15
 -
.	
165
5
	
—
22
18
	
—
46
3
17
7
■—
—
38
23
68
12
48
19
	
269
159
-
947
97
	
	
673
Total
Contribu-
Hospitals by Name—Continued
FeUbnrn Hospital—Burnaby—
Fernie Memorial Hospital—-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—Que
Holy Family—Vancouver-
Juan de Fuca Hospital Society—Victoria
Kelowna General—Kelowna.
Kimberley and District—Kimberley—
Kitimat General—Kitimat-
Kootenay Lake District—Ni
Lady Minto Gulf Islands—Ganges	
Ladysmith   and   District   General—Ladysmith.
Langley Memorial—Langley—
Lillooet District—LiSooet-
Lion's Gate—North Vancouver-
Louis Brier—Vancouver—
McBride and District—McBride _
Mackenzie and District—Mackenzie
Maple Ridge—Maple Ridge-
Mater Miscricordiao—Rossland
Matsqui-Sumas-Abbotsford^—Abbotsford
Menno—Abbotsford	
Michel-Natal—Michel-
Mills Memorial—Terrace-
Mission Memorial—-Mission-
Mount St. Francis—Nelson-
Mount St. Joseph—Vancouver-
Mount St. Mary's—Victoria—
Nanaimo Regional—Nanaimo-
Nicola Valley General—Merritt—
Ocean Falls General—Ocean Falls-
100 Mile House District—100 Mile House	
Overlander Extended
Peace Arch District—White Rock.
Penticton Regional—Pentii
Port Alice—Port Alice
Port Hardy—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—Print
Queen Alexandra Hospital for Children—
Victoria
Queen Charlotte Islands General—Queen
Charlotte City.
Queen Victoria—Revelstoke.
Queen's     Park    Hospital
Westminster-
Society—-New
5
3
14
3
10
34
9
3
1
51
18
~21
10
8
15
1
11
8
14
3
1
4
7
6
11
16
35
1
14
43
26
18
17
3
Rest Haven—Sidney-
Richmond General—Richmond-
Royal Colombian—-New Westminster-
Royal Inland—Kamloops—.	
11
73
25
117
SO
234
40
332
202
203
215
220
584
94
134
204
38
45
272
43
1380
49
19
.   28
230
42
247
64
18
158
113
72
172
.    79
600
43
7
51
76
248
383
3
7
26
198
657
197
30
22
52
290
1398
801
 MUNICIPAL SUPERANNUATION REPORT. 1977
MUNICIPAL SUPERANNUATION FUND
29
Schedule 6—Continued
Number of Contributors and Pensioners by Employer,
as at December 31,1977
Contributors
Class
m
Class
rv
Total
Contributors and
Hospitals by Name—Continued
Royal Jubilee—Victoria-
R. W. Large Memorial—Bella ]
Saanich Peninsula—Saanichton—
St. Bartholomew's—Lytton-
St. Georges—Alert Bay	
St. Johu—Vanderhoof	
St Joseph's—Comox	
St. Mary's—New Wei
St. Mary's—Sechelt	
St. Paul's—Vancouver——
St. Vincents—Vancouver—
Shaughnessy—Vancouver-
Shuswap Lake General—Salmon Arm-
Slocan Community—New Denver	
South Okanagan General—Oliver	
Squanush General—Squamish-
Stewart General—Stewart (effective January 1, 1977)	
Stuart Lake—Fort St. James.
Summerland General—Summcrland	
Sunny Hill Hospital for Children—Vancouver.
Surrey Memorial—-North Surrey—
Tahsis Hospital—-Tahsis	
Torino General—Torino	
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 i
Windermere District—Invermere—
Wrinch Memorial—Hazelton.
Subtotals of 114 active hospital
accounts.
School Districts (68)
Agasrdz-Harrison (No. 76).
Alberni (No. 70)-
Armstrong-Spallurncheen. (No. 21)   (effective January 1. 1977).
Arrow Lakes (No. 10)-
Burnaby (No. 41).
Bums Lake (No. 55) (effective September
1, 1977).
Campbell River (No. 72)	
Cariboo-Chilcotin (No. 27)-
Castlegar (No. 9)_
Central Coast (No. 49)	
Central Okanagan (No. 23)-
ChilUwack (No. 33) !	
Courtenay (No. 71)	
Cowichan (No. 65)	
Creston-Kaslo (No. 86)	
Delta (No. 37)	
Fernie (No. 1)_
325
2
9
1
6
8
30
36
8
247
35
427
18
2
10
3
1
4
13
56
1
2
50
19
1
734
54
174
1
28
4
6
1,339
8
62
18
21
49
192
285
73
1316
337
795
112
10
36
25
S
33
34
49
594
13
20
306
74
12
3291
308
809
9
160
42
176
4
13
1
38
21.657
2263
Golden (No. 18)   (effective September 1.
1977)	
10
69
12
10
184
1
41
86
38
11
132
77
54
45
37
91
34
2
30
6
45
10
1
120
5
27
46
8
6
18
26
49
48
16
51
17
3
21
.2
66
10
1
8
2
11
6
21
11
8
17
3
1340
10
71
19
33
59
232
340
83
1,695
409
1,400
151
16
54
30
' 5
34
663
14
23
394
93
13
4,434
393
1,108
13
206
46
58
27.957
19
135
22
15
400
6
81
133
56
19
164
111
124
104
61
164
55
 30
BRITISH COLUMBIA
MUNICIPAL SUPERANNUATION FUND
Schedule 6—Continued
Number of Contributors and Pensioners by Employer,
as at December 31,1977
Employer
Contributors
Class
I
Class
II
Class
IV
Total
Contributors and
School Districts—Continued
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)	
Kitimat (No. 80)-
Lake Cowichan (No. 66)—
Ladysmith (No. 67)	
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)	
Nisgha   (No.   92)    (effective   August   1,
1977).
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 67 active school district accounts 1_ —
16
278
10
8
27
161
9
7
19
20
IS
il
59
22
34
103
31
52
47
1
16
165
43
47
59
133
25
8
23
SO
22
136
57
24
80
22
66
24
25
10
291
38
50
650
23
7
124
72
13
4,168
2
13
22
~~9
i
I
l
5
"23
1
7
49
10
72
26
18
52
138
10
3
20
33
13
148
33
16
50
18
42
16
15
9
191
42
19
440
39
S
59
95
4
214
2,846
26
524
18
18
60
362
9
15
31
46
36
2
28
136
33
69
221
87
77
1
26
309
81
89
121
284
38
14
45
99
35
328
106
47
144
45
126
41
57
21
503
83
89
1,413
63
12
203
181
17
8,185
Total of 401 active accounts—
19,332
29,756
 MUNICIPAL SUPERANNUATION REPORT. 1977
31
MUNICIPAL SUPERANNUATION FUND
Approved and Reciprocal Employers, as at December 31, 1977
Approved Employers
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.
Effective
Date
Government of the Province of British Columbia-
Every employer to whom the Public Service Superannuation Act applies-
Every employer to whom the Teachers' Pensions Act applies	
Every employer to whom the College Pension Act applies	
British Columbia Railway Company-
—Apr.
 Apr.
—Apr.
British Columbia Hydro and Power Authority-
-July
-Apr.
Every employer to whom the Workers' Compensation Board Pension Plan
-Apr.
1, 1958
1. 1958
2. 1969
2, 1969
1, 1971
2. 1969
2. 1969
applies.
Employers to whom the Members of the Legislative Assembly Superannuation Act applies Apr.
-Apr. 2, 1969
Montreal Childrens' Hospital
-Feb.
Plumbing and Pipefitting Workers Local 170 Pension Plan-
School District No. 35 (Langley)	
School District No. 43 (Coquitlam)-
-Mar.
University of British Columbia Faculty Staff
University of Toronto Pension Plan 1	
2. 1969
17. 1976
19, 1976
15. 1974
3,1973
23.1973
Mar. 15, 1977
-Aug.
-Aug.
-Aug.
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.
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:
-June 19, 1975
Any employer to whom the Public Service Superannuation Act applie
Any employer to whom the College Pension Act applies-
Any employer to whom the Teachers' Pensions Act applies
Workers* Compensation Board	
June 1, 1973
June 1, 1973
June 1, 1973
June 5, 1974
Approved Long-term Disability Salary Continuance Plans,
as at December 31,1977
Employer
B.C. Health Association..
B.C. Teachers' Federation-
City of Kelowna..
Corporation of the District of Oak Bay	
Greater Vancouver Mental Health Services-
Okanagan College-
Date Plan
Approved
-Mar. 11,1975
-Feb. 24.1977
-Apr. 21.1975
-Dec 19, 1974
Pacific National Exhibition-
West Vancouver School District No. 45	
West Vancouver School District (senior administration) _
-Apr. 8.1976
-Feb. 4,1977
-June 16.1977
June 16.1977
-June 16.1977
Printed by K. M. MacDonaid, Printer to the Queen's Most Excellent Majesty
in right of the Province of British Columbia.
1978
1030-2799197

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