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

Regulations are current to 2014-04-02 and last amended on 2013-12-12. Previous Versions

PART VIIIMISCELLANEOUS

 The Minister of National Revenue may, on behalf of the Government of Canada, enter into an agreement with

  • (a) the government of a country other than Canada,

  • (b) an international organization, or

  • (c) the government of a province,

for giving effect to the provisions of paragraph 6(2)(h) or 7(1)(e) or (f) of the Act.

 [Repealed, SOR/99-192, s. 9]

 The election referred to in paragraph 11(2)(a) of the Act shall be made by filing with the Minister the form prescribed therefor.

  • SOR/90-829, s. 38.

 An individual, to whom section 10 of the Act is not applicable because an election made by the individual pursuant to section 11 of the Act has been approved by the Minister, may revoke the election by advising the Minister thereof in writing.

  • SOR/90-829, s. 38.

 The election referred to in subsection 12(1.1) of the Act is made or revoked by providing the prescribed form to an employer of the person.

  • SOR/2011-299, s. 3.

 The election referred to in subsection 13(1.1) of the Act is made or revoked by

  • (a) filing the prescribed form, together with the return of the person’s self-employed earnings for the year, with the Minister within one year from June 15 in the year following the year for which the return is filed; or

  • (b) filing the prescribed form with the Minister within one year from June 15 in the year following the year for which the return of the person’s self-employed earnings has been filed.

  • SOR/2011-299, s. 3.
  •  (1) An individual to whom subsection 13(3) of the Act applies for a year may elect to have the individual’s contributory salary and wages for the year included as self-employed earnings for the purposes of section 10 of the Act by filing with the Minister the form prescribed therefor.

  • (2) The form referred to in subsection (1) shall be filed by an individual

    • (a) with his income tax return, or

    • (b) if his income tax return has already been filed, with the Minister

    within one year from April 30th of the year following the year for which he so elects.

  • SOR/90-829, s. 39;
  • SOR/96-522, s. 21(F);
  • SOR/2000-133, s. 4(F).

 For the purposes of paragraph 14(c) of the Act, in the case of an Indian, as defined in the Indian Act, the extent of the income of the Indian for the year from self-employment on a reserve, as defined in the Indian Act, is the amount described in paragraph 14(a) of the Act for that year.

  • SOR/88-631, s. 2;
  • SOR/90-829, s. 40.