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

Act current to 2016-05-12 and last amended on 2015-06-18. Previous Versions

Marginal note:Appeal of rulings

 An appeal to the Minister from a ruling may be made by the Minister of Employment and Social Development at any time, and by any other person concerned within 90 days after the person is notified of the ruling.

  • R.S., 1985, c. C-8, s. 27;
  • 1993, c. 24, s. 144;
  • 1994, c. 13, s. 8;
  • 1997, c. 40, s. 65;
  • 2005, c. 35, s. 67;
  • 2012, c. 19, s. 694;
  • 2013, c. 40, s. 238.
Marginal note:Appeal of assessments

 An employer who has been assessed under section 22 may appeal to the Minister for a reconsideration of the assessment, either as to whether an amount should be assessed as payable or as to the amount assessed, within 90 days after being notified of the assessment.

  • 1997, c. 40, s. 65.
Marginal note:Notification of appeal
  •  (1) Where an appeal is made to the Minister under section 27 or 27.1, the Minister shall

    • (a) notify any person who may be affected by the appeal that the Minister intends to decide the appeal, including the Minister of Employment and Social Development in the case of an appeal of a ruling; and

    • (b) give the person an opportunity to provide information and to make representations to protect the person’s interests, as the circumstances require.

  • Marginal note:Where appeal to be sent

    (2) An appeal shall be addressed to the Assistant Director of Appeals in a Tax Services Office of the Canada Revenue Agency and delivered or mailed to that office.

  • Marginal note:Decision

    (3) The Minister shall decide the appeal within a reasonable time after receiving it and shall notify the affected persons of the decision in any manner that the Minister considers adequate.

  • 1997, c. 40, s. 65;
  • 1999, c. 17, s. 111;
  • 2005, c. 35, s. 67, c. 38, s. 138;
  • 2012, c. 19, s. 694;
  • 2013, c. 40, s. 238.
Marginal note:Minister’s authority not restricted

 Nothing in sections 26.1 to 27.2 restricts the authority of the Minister to make a decision under this Part on the Minister’s own initiative or to make an assessment after the date mentioned in subsection 26.1(2).

  • 1997, c. 40, s. 65.
Marginal note:Appeal to Tax Court of Canada
  •  (1) A person affected by a decision on an appeal to the Minister under section 27 or 27.1, or the person’s representative, may, within 90 days after the decision is communicated to the person, or within any longer time that the Tax Court of Canada on application made to it within 90 days after the expiration of those 90 days allows, appeal from the decision to that Court in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder.

  • Marginal note:Communication of decision

    (1.1) The determination of the time at which a decision on an appeal to the Minister under section 27 or 27.1 is communicated to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act.

  • Marginal note:Extension of time to appeal

    (1.2) Section 167, except paragraph 167(5)(a), of the Income Tax Act applies, with such modifications as the circumstances require, in respect of applications made under subsection (1).

  • Marginal note:Decision of Court

    (2) On an appeal under this section, the Tax Court of Canada may vacate, confirm or vary a decision on an appeal under section 27 or an assessment that is the subject of an appeal under section 27.1 or, in the case of an appeal under section 27.1, may refer the matter back to the Minister for reconsideration and reassessment, and shall without delay

    • (a) notify the parties to the appeal in writing of its decision; and

    • (b) give reasons for its decision, but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.

  • R.S., 1985, c. C-8, s. 28;
  • R.S., 1985, c. 51 (4th Supp.), s. 9;
  • 1993, c. 27, s. 212;
  • 1997, c. 40, s. 65;
  • 1998, c. 19, s. 255.
Marginal note:Authority to decide questions
  •  (1) The authority of the Minister or the Tax Court of Canada to decide an appeal under section 27, 27.1 or 28 includes the authority to decide any question of fact or law necessary to be decided in the course of the appeal and to decide whether a person is or may be affected by the decision of the appeal.

  • Marginal note:Decisions and rulings final

    (2) Except as otherwise provided in this Act, the decision of the Minister or the Tax Court of Canada of an appeal under section 27, 27.1 or 28 and a ruling of an authorized officer under section 26.1 is final and binding for all purposes of this Act.

  • Marginal note:Allowance for attending appeal

    (3) If, on an appeal to the Tax Court of Canada from a decision of the Minister, a person affected by the decision is requested by the Court to attend before it on the consideration of the appeal and so attends, the person shall be paid such travel and other allowances, including compensation for loss of remunerative time, as are approved by the Treasury Board.

  • R.S., 1985, c. C-8, s. 29;
  • R.S., 1985, c. 51 (4th Supp.), s. 9;
  • 1990, c. 8, ss. 45, 78;
  • 1997, c. 40, s. 65.

DIVISION DCollection of Contributions in Respect of Self-Employed Earnings

Marginal note:Return to be filed
  •  (1) Where a person is required to make a contribution for a year in respect of self-employed earnings, a return of the person’s self-employed earnings for the year shall, without notice or demand for it, be filed with the Minister in the prescribed form and manner and containing the prescribed information, by that person (or, if the person is unable for any reason to file the return, by their representative) on or before the day on or before which the person’s return of income under Part I of the Income Tax Act is required by that Part to be filed or would be required by that Part to be filed if tax under that Part were payable for the year.

  • Marginal note:Demand for return

    (2) Whether or not he is liable to make a contribution for a year in respect of his self-employed earnings and whether or not a return has been filed under subsection (1), every person shall, on demand from the Minister, served personally or by registered letter, file with the Minister in prescribed form and containing prescribed information, within such reasonable time as may be stipulated in the demand, a return of his self-employed earnings for the year designated therein.

  • Marginal note:Return by trustee, etc.

    (3) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee or committee and every agent or other person administering, managing, winding-up, controlling or otherwise dealing with the property, business, estate or income of a person who has not filed a return of his self-employed earnings for a year as required by this section shall file with the Minister a return in prescribed form of that person’s self-employed earnings for the year.

  • Marginal note:Identification of province of residence

    (4) The prescribed information to be contained in any return of the self-employed earnings of a person for a year required by this section to be filed with the Minister shall identify the province in which that person was resident on the last day of that year.

  • Marginal note:Where no return filed within four years

    (5) The amount of any contribution required by this Act to be made by a person for a year in respect of their self-employed earnings for the year is deemed to be zero where

    • (a) the return of those earnings required by this section to be filed with the Minister is not filed with the Minister before the day that is four years after the day on or before which the return is required by subsection (1) to be filed; and

    • (b) the Minister does not assess the contribution before the end of those four years.

  • R.S., 1985, c. C-8, s. 30;
  • 1991, c. 49, s. 209;
  • 1997, c. 40, s. 66.
Marginal note:Estimate to be made

 Every person required by section 30 to file a return of his self-employed earnings shall in the return estimate the amount of the contribution to be made by him in respect thereof.

  • R.S., c. C-5, s. 32.
Marginal note:Examination of return and notice of assessment

 The Minister shall, with all due dispatch, examine each return of self-employed earnings and assess the contribution for the year in respect thereof and the interest and penalties, if any, payable, and, after the examination, shall send a notice of assessment to the person by whom the return was filed.

  • R.S., c. C-5, s. 33.
Marginal note:Payment of contribution
  •  (1) Where

    • (a) the amount of the contribution required to be made by a person for a year in respect of his self-employed earnings is forty dollars or less, or

    • (b) a person who is required by this Act to make a contribution for a year in respect of his self-employed earnings is not required by section 155 or 156 of the Income Tax Act to pay instalments for that year in respect of his income tax,

    the person shall, on or before the person’s balance-due day for the year, pay to the Receiver General the whole amount of the contribution.

  • Marginal note:Farmers and fishermen

    (2) Every person to whom section 155 of the Income Tax Act applies, other than a person to whom subsection (1) applies, shall pay to the Receiver General on or before December 31 in each year, two thirds of

    • (a) the contribution required to be made by the person for the year in respect of the person’s self-employed earnings, as estimated by the person, or

    • (b) the contribution required in respect of the person’s self-employed earnings for the preceding year,

    and, on or before the person’s balance-due day for the year, the remainder of the contribution as estimated under section 31, except that paragraphs (a) and (b) shall not require the payment of any amount in respect of the person that would otherwise become due after the death of the person.

  • Marginal note:Other persons

    (3) Every person, other than a person to whom subsection (1) or (2) applies, shall pay to the Receiver General in respect of each year

    • (a) on or before March 15, June 15, September 15 and December 15 in the year, an amount equal to one quarter of

      • (i) the contribution required to be made by the person for the year in respect of the person’s self-employed earnings, as estimated by the person, or

      • (ii) the contribution required in respect of the person’s self-employed earnings for the preceding year, or

    • (b) on or before

      • (i) March 15 and June 15 in the year, an amount equal to one quarter of the contribution required in respect of the person’s self-employed earnings for the second preceding year, and

      • (ii) September 15 and December 15 in the year, an amount equal to one half of the amount, if any, by which

        • (A) the contribution required in respect of the person’s self-employed earnings for the preceding year

        exceeds

        • (B) one half of the contribution required in respect of the person’s self-employed earnings for the second preceding year,

    and, on or before the person’s balance-due day for the year, the remainder of the contribution as estimated under section 31, except that paragraphs (a) and (b) shall not require the payment of any amount in respect of the person that would otherwise become due after the death of the person.

  • R.S., 1985, c. C-8, s. 33;
  • 1991, c. 49, s. 210;
  • 1993, c. 24, s. 145.
 
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