Canada Pension Plan
Marginal note:Definitions
2. (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 his 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(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”
« Commission d’appel des pensions »
“Pension Appeals Board” means the Pension Appeals Board established under section 83;
“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”
« tribunal de révision »
“Review Tribunal” means a Canada Pension Plan — Old Age Security Review Tribunal established under section 82;
“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.
- Date modified:
