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

Act current to 2017-05-11 and last amended on 2017-03-03. 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,

    additional maximum pensionable earnings

    additional maximum pensionable earnings of a person for a year has the meaning assigned by section 17.1; (maximum supplémentaire des gains ouvrant droit à pension)

    applicant

    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); (requérant)

    average monthly pensionable earnings

    average monthly pensionable earnings of a person means an amount calculated in accordance with section 47 or 48; (moyenne mensuelle des gains ouvrant droit à pension)

    balance-due day

    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; (date d’exigibilité du solde)

    base contribution

    base contribution means a contribution under subsection 8(1), 9(1) or 10(1); (cotisation de base)

    base unadjusted pensionable earnings

    base unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53; (gains non ajustés de base ouvrant droit à pension)

    basic exemption

    basic exemption of a person for a year means an amount calculated in accordance with section 19; (exemption de base)

    beneficiary

    beneficiary means a person, estate or other body to whom a benefit has become payable; (bénéficiaire)

    benefit

    benefit means a benefit payable under this Act and includes a pension; (prestation)

    business

    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; (entreprise)

    common-law partner

    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; (conjoint de fait)

    Consumer Price Index

    Consumer Price Index means the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act; (indice des prix à la consommation)

    contribution

    contribution means a contribution under this Act; (cotisation)

    contribution rate

    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 section 11.1; (taux de cotisation)

    contributor

    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; (cotisant)

    contributory period

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

    contributory salary and wages

    contributory salary and wages of a person for a year means an amount calculated in accordance with section 12; (traitement et salaire cotisables)

    contributory self-employed earnings

    contributory self-employed earnings of a person for a year means an amount calculated in accordance with section 13; (gains cotisables provenant du travail qu’une personne exécute pour son propre compte)

    deduct

    deduct includes withhold; (déduire)

    disabled

    disabled has the meaning assigned by section 42; (invalide)

    employee

    employee includes an officer; (employé)

    employer

    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; (employeur)

    employment

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

    excepted employment

    excepted employment means employment specified in subsection 6(2); (emploi excepté)

    first additional contribution

    first additional contribution means a contribution under subsection 8(1.1), 9(1.1) or 10(1.1); (première cotisation supplémentaire)

    first additional contribution rate

    first additional contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the first additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; (premier taux de cotisation supplémentaire)

    first additional contributory period

    first additional contributory period of a contributor has the meaning assigned by section 49.1; (première période cotisable supplémentaire)

    first additional monthly pensionable earnings

    first additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.1; (premiers gains mensuels supplémentaires ouvrant droit à pension)

    first additional unadjusted pensionable earnings

    first additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.1; (premiers gains non ajustés supplémentaires ouvrant droit à pension)

    maximum contributory earnings

    maximum contributory earnings of a person for a year has the meaning assigned by section 16; (maximum des gains cotisables)

    maximum pensionable earnings

    maximum pensionable earnings of a person for a year has the meaning assigned by section 17; (maximum des gains ouvrant droit à pension)

    office

    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; (fonction ou charge et fonctionnaire)

    pension

    pension means a pension payable under this Act; (pension)

    Pension Appeals Board

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

    Pension Index

    Pension Index has the meaning assigned by section 43; (indice de pension)

    pensionable employment

    pensionable employment means employment specified in subsection 6(1); (emploi ouvrant droit à pension)

    prescribed

    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; (prescrit)

    Record of Earnings

    Record of Earnings means the Record of Earnings established under section 95; (registre des gains)

    representative

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

    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 base contribution has been made

    salary and wages on which a base contribution has been made for a year means an amount calculated in accordance with section 15; (traitement et salaire sur lesquels a été versée une cotisation de base)

    salary and wages on which a first additional contribution has been made

    salary and wages on which a first additional contribution has been made for a year means an amount calculated in accordance with section 15.1; (traitement et salaire sur lesquels a été versée une première cotisation supplémentaire)

    salary and wages on which a second additional contribution has been made

    salary and wages on which a second additional contribution has been made for a year means an amount calculated in accordance with section 15.2; (traitement et salaire sur lesquels a été versée une deuxième cotisation supplémentaire)

    second additional contribution

    second additional contribution means a contribution under subsection 8(1.2), 9(1.2) or 10(1.2); (deuxième cotisation supplémentaire)

    second additional contribution rate

    second additional contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the second additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; (deuxième taux de cotisation supplémentaire)

    second additional contributory period

    second additional contributory period of a contributor has the meaning assigned by section 49.2; (deuxième période cotisable supplémentaire)

    second additional monthly pensionable earnings

    second additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.2; (deuxièmes gains mensuels supplémentaires ouvrant droit à pension)

    second additional unadjusted pensionable earnings

    second additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.2; (deuxièmes gains non ajustés supplémentaires ouvrant droit à pension)

    self-employed earnings

    self-employed earnings of a person for a year means an amount calculated in accordance with section 14; (gains provenant du travail qu’une personne exécute pour son propre compte)

    Social Insurance Number

    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; (numéro d’assurance sociale et carte matricule d’assurance sociale)

    spouse

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

    total first additional pensionable earnings

    total first additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.1; (total des premiers gains supplémentaires ouvrant droit à pension)

    total pensionable earnings

    total pensionable earnings of a contributor means an amount calculated in accordance with section 50; (total des gains ouvrant droit à pension)

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

    total pensionable earnings of a contributor attributable to base contributions made under this Act means an amount calculated in accordance with section 78; (total des gains d’un cotisant ouvrant droit à pension, afférents à des cotisations de base versées selon la présente loi)

    total second additional pensionable earnings

    total second additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.2; (total des deuxièmes gains supplémentaires ouvrant droit à pension)

    unadjusted pensionable earnings

    unadjusted pensionable earnings means base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings; (gains non ajustés ouvrant droit à pension)

    year

    year means a calendar year; (année)

    Year’s Additional Maximum Pensionable Earnings

    Year’s Additional Maximum Pensionable Earnings has the meaning assigned by section 18.1; (maximum supplémentaire des gains annuels ouvrant droit à pension)

    Year’s Basic Exemption

    Year’s Basic Exemption has the meaning assigned by section 20; (exemption de base de l’année)

    Year’s Maximum Pensionable Earnings

    Year’s Maximum Pensionable Earnings has the meaning assigned by section 18. (maximum des gains annuels ouvrant droit à pension)

  • 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), 17.1(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;
  • 2016, c. 14, s. 1.
 
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