Canada Pension Plan Regulations (C.R.C., c. 385)

Regulations are current to 2016-09-18 and last amended on 2015-06-23. Previous Versions

Canada Pension Plan Regulations

C.R.C., c. 385

CANADA PENSION PLAN

Regulations Respecting the Administration of the Canada Pension Plan

Short Title

 These Regulations may be cited as the Canada Pension Plan Regulations.

Interpretation

  •  (1) In these Regulations,

    Act

    Act means the Canada Pension Plan; (Loi)

    Chairman

    Chairman[Repealed, SOR/2013-61, s. 1]

    Commissioner

    Commissioner[Repealed, SOR/2013-61, s. 1]

    Minister

    Minister means

    • (a) in Parts I, II, III and IV, the Minister of National Revenue, and

    • (b) in Part V, the Minister as defined in subsection 42(1) of the Act. (ministre)

    Vice-Chairman

    Vice-Chairman[Repealed, SOR/2013-61, s. 1]

  • (2) For the purposes of the Act and these Regulations,

    agriculture

    agriculture means the operations of farming when carried on on a farm for the benefit of an individual or other person who is a farmer and, without limiting the generality of the foregoing, includes the operation of

    • (a) the clearing of land for the purposes of farming,

    • (b) the cultivation of the soil,

    • (c) the conservation of the soil, including the construction, maintenance and operations of tile drainage systems, ditches, canals, reservoirs or waterways exclusively for the purposes of farming,

    • (d) the producing, harvesting, storing or grading of any natural product of farming,

    • (e) the preparation of land for or the harvesting of wild berries,

    • (f) the raising of bees and producing of honey,

    • (g) the breeding or raising of horses, beasts of burden, cattle, sheep, goats, swine, furbearing animals, birds of any kind or the production of eggs,

    • (h) dairy farming and the processing of milk, butter or cheese on the farm where it is produced,

    • (i) producing maple sap, maple syrup or maple sugar,

    when carried on on a farm for the benefit of an individual or other person who is a farmer, and includes

    • (j) the offering for sale or selling, off the farm for the benefit of such farmer, of any of the products of the operations previously described in this definition where such offering for sale or selling is incidental to those operations, and

    • (k) the exhibiting, advertising, assembling, freezing, storing, grading, processing, packing and transporting, off the farm for the benefit of such farmer, of the products described in paragraph (j) where the exhibiting, advertising, assembling, freezing, storing, grading, processing, packing or transporting is incidental to the offering for sale or selling described in that paragraph; (agriculture)

    agricultural enterprise

    agricultural enterprise means the business of agriculture carried on for the benefit of an individual or other person who is a farmer; (entreprise agricole)

    fishing

    fishing means fishing for or catching any fish, including shellfish, crustaceans or molluscs, or any aquatic animal or plant by any method whatever; (pêche)

    forestry

    forestry means the planting, breeding, propagation, production, protection, measuring or harvesting of trees when carried on in a forest, on a woodlot or on a tree farm, and includes all services incidental to any of those activities if such services are performed where the activities are carried on; (sylviculture)

    horticulture

    horticulture means

    • (a) the operations relating to the breeding, producing, raising or harvesting of

      • (i) vegetables, flowers, shrubs or ornamental grasses, and

      • (ii) seeds, seedlings, grafts and cuttings of vegetables, flowers, shrubs or ornamental grasses, and

    • (b) the operations relating to landscape gardening where the landscape gardening is incidental to the carrying on of

      • (i) any of the operations described in paragraph (a), or

      • (ii) agriculture,

    and includes all services incidental to the carrying on of any of the operations described in paragraph (a) or (b) if such services are performed where the operations are carried on; (horticulture)

    hunting

    hunting means hunting for or catching or killing any wild animal by any method whatever, but does not include any operation involved in carrying on the business of rodent extermination; (chasse)

    international organization

    international organization means

    • (a) any specialized agency of which Canada is a member that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations, and

    • (b) any international organization of which Canada is a member, the primary purpose of which is the maintenance of international peace or the economic or social well-being of a community of nations; (organisation internationale)

    logging

    logging means the converting of trees into timber when carried on in a forest, on a woodlot or on a tree farm; (exploitation forestière)

    lumbering

    lumbering means the milling of timber into lumber or boards when carried on in a forest, on a woodlot or on a tree farm, and includes the preparation of timber for milling in such place; (débit des bois)

    trapping

    trapping means the operations involved in using any trap, snare or other device for taking or destroying any wild animal, but does not include any operation involved in carrying on the business of rodent extermination. (piégeage)

  • (3) For the purposes of the definitions logging and lumbering in subsection (2), timber means logs of any size, lathwood, pulpwood, fuelwood, tiewood, veneerwood, posts, bolts, piles, pit props, spars, stakes, bark, chips or any crude wood before it has been milled or otherwise manufactured.

  • SOR/92-17, s. 1;
  • SOR/96-522, s. 1;
  • SOR/2013-61, s. 1;
  • SOR/2013-208, s. 1.

PART ICollection and Payment of Employees’ and Employers’ Contributions

Interpretation

 The definitions in this section apply in this Part,

employed on a non-continuous basis

employed on a non-continuous basis[Repealed, SOR/85-39, s. 1]

employee’s contribution

employee’s contribution means an amount determined in accordance with sections 5 and 6; (cotisation de l’employé)

employer’s contribution

employer’s contribution means an amount determined in accordance with section 7; (cotisation de l’employeur)

ordinary remuneration

ordinary remuneration means the remuneration paid to an employee on a pay day in respect of employment in the relevant pay period and includes fees paid to a director of a corporation if no other remuneration is payable to the director by the corporation; (rémunération ordinaire)

pay day

pay day means the day on which remuneration ordinarily is paid to an employee; (jour de paie)

pay period

pay period means

  • (a) the usual period for which an employee is paid on a pay day, or

  • (b) where there is no usual period, the period for which the employee is actually paid on a pay day,

and for the purposes of paragraphs (a) and (b) includes a period of an hour or a day; (période de paie)

remuneration

remuneration has the same meaning as the expression “contributory salary and wages” as used in section 12 of the Act; (rémunération)

year’s maximum contribution

year’s maximum contribution means an amount calculated by multiplying the person’s contribution rate for the year by the difference between the amount of the person’s maximum pensionable earnings, and the amount of the person’s basic exemption. (cotisation maximale pour l’année)

  • SOR/78-142, s. 1;
  • SOR/78-935, s. 1;
  • SOR/80-133, s. 1;
  • SOR/81-99, s. 1;
  • SOR/82-290, s. 1;
  • SOR/83-270, s. 1;
  • SOR/84-115, s. 1;
  • SOR/85-39, s. 1;
  • SOR/85-1164, s. 1;
  • SOR/86-1134, s. 1;
  • SOR/87-721, s. 1;
  • SOR/88-639, s. 1;
  • SOR/89-580, s. 1;
  • SOR/90-829, s. 1;
  • SOR/90-832, s. 1;
  • SOR/92-36, s. 1;
  • SOR/92-736, s. 1;
  • SOR/94-173, s. 1;
  • SOR/95-156, s. 1;
  • SOR/96-262, s. 1;
  • SOR/97-384, s. 1;
  • SOR/98-258, s. 1;
  • SOR/99-60, s. 1;
  • SOR/2000-61, s. 1;
  • SOR/2001-135, s. 1;
  • SOR/2002-245, s. 1.
 
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