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

Marginal note:Refund of overpayment in accordance with agreement

• 39. (1) Notwithstanding anything in this Act, where an overpayment has been made by an employee on account of the employee’s contribution for a year under this Act, the Minister may, in accordance with any agreement that may be entered into by him with the approval of the Governor in Council with the appropriate authority of a province having the administration of the provincial pension plan referred to in subsection 8(2), if application in writing is made to the Minister by the employee not later than four years after the end of the year, refund to the employee the whole amount of the excess referred to in that subsection, in which case the whole of that amount shall be deemed to be an overpayment made by the employee on account of his contribution for that year under this Act.

• Marginal note:Saving

  (2) Where in accordance with any agreement entered into under subsection (1) the appropriate authority of a province has refunded to an employee the whole amount of the excess referred to in subsection 8(2) with respect to that employee, the whole of that amount shall be deemed to be an overpayment made by the employee on account of his contribution for that year under the provincial pension plan referred to in that subsection.

• Marginal note:Provision for making of financial adjustments

  (3) Any agreement entered into under subsection (1) may provide therein for the making of any financial adjustments required to be made by reason of any payments made to employees in accordance with that agreement and for the crediting or charging of the amount of those adjustments to the Canada Pension Plan Account.

Marginal note:Regulations

• 40. (1) The Governor in Council may make regulations

  • (a) prescribing or providing anything that, by this Part, is to be prescribed or is to be provided by regulations;

  • (b) requiring any class of persons to file information returns respecting any class of information required in connection with contributions under this Act, including information respecting contributions of employees of any such persons identified by the province in which the employees were employed;

  • (c) requiring a person who is, by a regulation made under paragraph (b), required to file an information return to supply a copy of the return or a prescribed portion thereof to the person or persons in respect of whose contributions the return or portion thereof relates;

  • (d) prescribing a penalty not exceeding ten dollars a day for each day of default and not exceeding in all two hundred and fifty dollars to which a person who fails to comply with a regulation made under paragraph (b) or (c) shall be liable;

  • (e) defining the expressions “agriculture”, “agricultural enterprise”, “employment of a casual nature”, “forestry”, “horticulture”, “fishing”, “hunting”, “international organization”, “logging”, “lumbering”, “trapping” or “working days” for the purposes of this Act;

  • (f) respecting the manner in which any provision of this Act that applies or extends to an employer of an employee shall apply or extend to any person by whom the remuneration of an employee for services performed in pensionable employment is paid either wholly or in part, and to the employer of any such employee;

  • (f.1) providing for the right of a person to whom a provision of this Act applies or extends by virtue of a regulation made under paragraph (f) to recover from the employer any amounts that the person becomes liable to pay by virtue of that regulation;

  • (g) specifying the circumstances in which and the conditions on which a person shall be deemed to be or have been, or not to be or have been, a member of the Canadian Forces or the Royal Canadian Mounted Police for the purposes of paragraph 6(2)(g);

  • (h) authorizing the Minister on behalf of the Government of Canada to enter into any agreement for giving effect to the provisions of paragraph 6(2)(h) or paragraph 7(1)(e) or (f);

  • (i) regulating the procedure to be followed in the determination by the Minister of questions under this Part;

  • (j) respecting the terms and conditions governing the making of refunds in accordance with any agreement under subsection 39(1) that may be entered into by the Minister on behalf of the Government of Canada; and

  • (k) generally for carrying out the purposes and provisions of this Part.

• (2) [Repealed, 1998, c. 19, s. 256]

• Marginal note:Effective date of regulations

  (3) A regulation made under paragraph (1)(a) prescribing rules referred to in subsection 21(1) shall have effect from the day it is published in the Canada Gazette or from such earlier or later day as may be specified in the regulation.

• Marginal note:Effective date of certain agreements

  (4) Any agreement for giving effect to the provisions of paragraph 6(2)(h) or 7(1)(f) that is entered into by the Minister pursuant to regulations made under paragraph (1)(h) has effect with reference to a period before it was entered into if the agreement provides for that effect.