Canada Pension Plan (R.S.C., 1985, c. C-8)

Act current to 2014-03-16 and last amended on 2013-12-12. Previous Versions

Canada Pension Plan

R.S.C., 1985, c. C-8

An Act to establish a comprehensive program of old age pensions and supplementary benefits in Canada payable to and in respect of contributors

SHORT TITLE

Marginal note:Short title

 This Act may be cited as the Canada Pension Plan.

  • R.S., c. C-5, s. 1.

INTERPRETATION

Marginal note:Definitions
  •  (1) In this Act,

    “applicant”

    « requérant »

    “applicant” means, in Part II,

    • (a) a person or an estate that has applied for a benefit,

    • (b) a person who has applied for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c), or

    • (c) a person in respect of whom a division of unadjusted pensionable earnings has been approved under paragraph 55.1(1)(a);

    “average monthly pensionable earnings”

    « moyenne mensuelle des gains ouvrant droit à pension »

    “average monthly pensionable earnings” of a person means an amount calculated in accordance with section 47 or 48;

    “balance-due day”

    « date d’exigibilité du solde »

    “balance-due day” of a person for a year means

    • (a) where the person died after October in the year and before May in the immediately following year, the day that is 6 months after the day of death, and

    • (b) in any other case, April 30 in the immediately following year;

    “basic exemption”

    « exemption de base »

    “basic exemption” of a person for a year means an amount calculated in accordance with section 19;

    “beneficiary”

    « bénéficiaire »

    “beneficiary” means a person, estate or other body to whom a benefit has become payable;

    “benefit”

    « prestation »

    “benefit” means a benefit payable under this Act and includes a pension;

    “business”

    « entreprise »

    “business” includes a profession, calling, trade, manufacture or undertaking of any kind whatever, and includes an adventure or concern in the nature of trade but does not include an office or employment;

    “common-law partner”

    « conjoint de fait »

    “common-law partner”, in relation to a contributor, means a person who is cohabiting with the contributor in a conjugal relationship at the relevant time, having so cohabited with the contributor for a continuous period of at least one year. For greater certainty, in the case of a contributor’s death, the “relevant time” means the time of the contributor’s death.

    “Consumer Price Index”

    « indice des prix à la consommation »

    “Consumer Price Index” means the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act;

    “contribution”

    « cotisation »

    “contribution” means a contribution under this Act;

    “contribution rate”

    « taux de cotisation »

    “contribution rate”, in respect of an employee, an employer and a self-employed person for a year, means the contribution rate for that employee, employer and self-employed person for the year determined in accordance with or pursuant to this Act;

    “contributor”

    « cotisant »

    “contributor” means a person who has made an employee’s contribution or a contribution in respect of the person’s self-employed earnings, and includes a person the amount of whose earnings on which a contribution has been made for a year under this Act calculated as provided in subparagraph 53(1)(b)(i) exceeds zero and a person to whom unadjusted pensionable earnings have been attributed under section 55, 55.1 or 55.2;

    “contributory period”

    « période cotisable »

    “contributory period” of a contributor has, subject to paragraph 44(2)(b) and subsection 56(5), the meaning assigned by section 49;

    “contributory salary and wages”

    « traitement et salaire cotisables »

    “contributory salary and wages” of a person for a year means an amount calculated in accordance with section 12;

    “contributory self-employed earnings”

    « gains cotisables provenant du travail qu’une personne exécute pour son propre compte »

    “contributory self-employed earnings” of a person for a year means an amount calculated in accordance with section 13;

    “deduct”

    « déduire »

    “deduct” includes withhold;

    “disabled”

    « invalide »

    “disabled” has the meaning assigned by section 42;

    “employee”

    « employé »

    “employee” includes an officer;

    “employer”

    « employeur »

    “employer” means a person liable to pay salary, wages or other remuneration in relation to employment, and, in relation to an officer, includes the person from whom the officer receives their remuneration;

    “employment”

    « emploi »

    “employment” means the state of being employed under an express or implied contract of service or apprenticeship, and includes the tenure of an office;

    “excepted employment”

    « emploi excepté »

    “excepted employment” means employment specified in subsection 6(2);

    “maximum contributory earnings”

    « maximum des gains cotisables »

    “maximum contributory earnings” of a person for a year has the meaning assigned by section 16;

    “maximum pensionable earnings”

    « maximum des gains ouvrant droit à pension »

    “maximum pensionable earnings” of a person for a year has the meaning assigned by section 17;

    “office” and “officer”

    « fonction » ou « charge » et « fonctionnaire »

    “office” means the position of an individual entitling him to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a minister of the Crown, the office of a lieutenant governor, the office of a member of the Senate or House of Commons, a member of a legislative assembly or a member of a legislative or executive council and any other office the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity, and also includes the position of a corporation director, and “officer” means a person holding such an office;

    “pension”

    « pension »

    “pension” means a pension payable under this Act;

    “Pension Appeals Board”

    “Pension Appeals Board”[Repealed, 2012, c. 19, s. 225]

    “Pension Index”

    « indice de pension »

    “Pension Index” has the meaning assigned by section 43;

    “pensionable employment”

    « emploi ouvrant droit à pension »

    “pensionable employment” means employment specified in subsection 6(1);

    “prescribed”

    « prescrit »

    “prescribed” means

    • (a) in the case of a form or the information to be given on a form, authorized by the Minister having the control and direction of the administration of the Part of this Act to which the context extends, and

    • (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation;

    “Record of Earnings”

    « registre des gains »

    “Record of Earnings” means the Record of Earnings established under section 95;

    “representative”

    « représentant »

    “representative” means, in respect of any person, a guardian, curator, committee, executor, liquidator of a succession, administrator or other legal representative of that person;

    “Review Committee”

    “Review Committee”[Repealed, R.S., 1985, c. 30 (2nd Supp.), s. 1]

    “Review Tribunal”

    “Review Tribunal”[Repealed, 2012, c. 19, s. 225]

    “salary and wages on which a contribution has been made”

    « traitement et salaire sur lesquels a été versée une cotisation »

    “salary and wages on which a contribution has been made” for a year means an amount calculated in accordance with section 15;

    “self-employed earnings”

    « gains provenant du travail qu’une personne exécute pour son propre compte »

    “self-employed earnings” of a person for a year means an amount calculated in accordance with section 14;

    “Social Insurance Number” and “Social Insurance Number Card”

    « numéro d’assurance sociale » et « carte matricule d’assurance sociale »

    “Social Insurance Number” means a Social Insurance Number assigned to an individual under the authority of any Act of Parliament, and “Social Insurance Number Card” means a Social Insurance Number Card issued to an individual under that authority;

    “spouse”

    “spouse”[Repealed, 2000, c. 12, s. 42]

    “total pensionable earnings”

    « total des gains ouvrant droit à pension »

    “total pensionable earnings” of a contributor means an amount calculated in accordance with section 50;

    “total pensionable earnings of a contributor attributable to contributions made under this Act”

    « total des gains d’un cotisant ouvrant droit à pension, afférents à des cotisations versées selon la présente loi »

    “total pensionable earnings of a contributor attributable to contributions made under this Act” means an amount calculated in accordance with section 78;

    “unadjusted pensionable earnings”

    « gains non ajustés ouvrant droit à pension »

    “unadjusted pensionable earnings” of a contributor for a year means an amount calculated in accordance with section 53;

    “year”

    « année »

    “year” means a calendar year;

    “Year’s Basic Exemption”

    « exemption de base de l’année »

    “Year’s Basic Exemption” has the meaning assigned by section 20;

    “Year’s Maximum Pensionable Earnings”

    « maximum des gains annuels ouvrant droit à pension »

    “Year’s Maximum Pensionable Earnings” has the meaning assigned by section 18.

  • Marginal note:When specified age deemed to be reached

    (2) For the purposes of any provision of this Act in which reference is made to the reaching by a person of a specified age — other than a reference in paragraph 13(1)(c) or (e) or (1.2)(c), 17(c), 19(c) or (d) or 44(3)(a), section 70 or paragraph 72(1)(c) — the person is deemed to have reached the specified age at the beginning of the month following the month in which the person actually reached that age, and in computing

    • (a) any period of months ending with the time when he reached a specified age, the month in which he actually reached that age shall be included; and

    • (b) any period of months commencing with the time when he reached a specified age, the month in which he actually reached that age shall not be included.

  • R.S., 1985, c. C-8, s. 2;
  • R.S., 1985, c. 30 (2nd Supp.), s. 1, c. 1 (4th Supp.), s. 45(F);
  • 1991, c. 44, s. 1, c. 49, s. 203;
  • 1995, c. 33, s. 25;
  • 2000, c. 12, s. 42;
  • 2004, c. 25, s. 111;
  • 2009, c. 31, s. 25;
  • 2011, c. 24, s. 172;
  • 2012, c. 19, s. 225, c. 31, s. 193.