(1) Where a pensioner dies leaving a widow or widower, there shall, subject to subsection (2), be paid to the widow or widower pension equal to five - eighths (or, if the pensioner elected that section 26 should not apply to him--one - half) of the pension that was payable to the deceased pensioner at the time of his or her death.
(1A) This section does not apply to an associate pension under Part VA that a deceased pensioner was receiving at the time of his or her death.
(2) Pension shall not be paid to the widower of a female pensioner under subsection (1) unless, in the opinion of the Board, he was wholly or substantially dependent upon her immediately before her death, and pension under subsection (1) shall not continue to be paid to the widower of a female pensioner in respect of any period during which, in the opinion of the Board, the circumstances of the widower are such that, if those circumstances had existed immediately before the death of the female pensioner, the widower would not have been wholly or substantially dependent upon the female pensioner at that time.
(3) Where a pensioner dies leaving a widow or widower, there shall, in addition to any pension that may be payable to her or him under subsection (1), be paid to the widow or widower, in respect of each eligible child of the pensioner and each eligible child of the widow or widower (other than a child of any remarriage of the widow or widower), a pension at the rate of $208 per annum.
(4) On the death of the widow or widower of a pensioner, there shall be paid in respect of each eligible child of the pensioner and each eligible child of the widow or widower (other than a child of any remarriage of the widow or widower) a pension at the rate of $520 per annum or at a rate of such amount per annum as is determined in accordance with subsection (5), whichever rate is the higher.
(5) The amount to be determined for the purposes of subsection (4) is the sum of $208 and an amount ascertained by dividing by four (or, if the number of eligible children of the pensioner and of the widow or widower in respect of whom pension is payable under subsection (4) is greater than four, by the number of those children) the amount of the annual rate of pension that, but for the death of the widow or widower, would, by virtue of subsection (1), have been payable to the widow or widower or have been so payable but for subsection (2).
(6) Notwithstanding anything contained in this section, where a pensioner marries after retirement, pension is not, upon the death of the pensioner, payable under this section to the widow or widower of the pensioner or in respect of the children of that marriage.