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

Act current to 2013-05-26 and last amended on 2013-04-01. Previous Versions

Marginal note:No action against person deducting

  • 26. (1) No action lies against any person for deducting any sum of money in compliance or intended compliance with this Act.

  • Marginal note:Receipt of Minister sufficient discharge

    (2) The receipt of the Minister for an amount deducted by any person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to his creditor with respect thereto to the extent of the amount referred to in the receipt.

  • R.S., c. C-5, s. 27.

Rulings and Appeals

Marginal note:Request for ruling

  • 26.1 (1) The Minister of Human Resources and Skills Development, an employer, an employee or a person claiming to be an employer or an employee may request an officer of the Canada Revenue Agency authorized by the Minister of National Revenue to make a ruling on any of the following questions:

    • (a) whether an employment is pensionable;

    • (b) how long an employment lasts, including the dates on which it begins and ends;

    • (c) what is the amount of any earnings from pensionable employment;

    • (d) whether a contribution is payable;

    • (e) what is the amount of a contribution that is payable; and

    • (f) who is the employer of a person in pensionable employment.

  • Marginal note:Time limit

    (2) The Minister of Human Resources and Skills Development may request a ruling at any time, but a request by any other person must be made before June 30 of the year after the year in respect of which the question relates.

  • Marginal note:Ruling

    (3) The authorized officer shall make the ruling within a reasonable time after receiving the request.

  • Marginal note:Presumption

    (4) Unless a ruling has been requested with respect to a person in pensionable employment,

    • (a) an amount deducted from the remuneration of the person or paid by an employer as a contribution for the person is deemed to have been deducted or paid in accordance with this Act; or

    • (b) an amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act.

  • 1997, c. 40, s. 65;
  • 1999, c. 17, s. 111;
  • 2005, c. 35, s. 67, c. 38, s. 138;
  • 2012, c. 19, s. 694.
Previous Version
Marginal note:Appeal of rulings

27. An appeal to the Minister from a ruling may be made by the Minister of Human Resources and Skills 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.
Previous Version