Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)
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Assented to 2018-06-21
PART 6Various Measures (continued)
DIVISION 19R.S., c. C-8Canada Pension Plan (continued)
Amendments to the Act (continued)
391 Paragraph 71(2)(c) of the Act is replaced by the following:
(c) if the contributor’s death occurs before January 1, 2019, the amount of the death benefit is less than the prescribed amount.
392 (1) Section 72 of the Act is replaced by the following:
Marginal note:Commencement of pension
72 Subject to section 62, if payment of a survivor’s pension is approved, the pension is payable for each month commencing with the month following
(a) the month in which the contributor died, in the case of a survivor who at the time of the death of the contributor had reached thirty-five years of age or was a survivor with dependent children,
(b) the month in which the survivor became a survivor who, not having reached sixty-five years of age, is disabled, in the case of a survivor other than a survivor described in paragraph (a), or
(c) the month in which the survivor reached sixty-five years of age, in the case of a survivor other than a survivor described in paragraph (a) or (b).
However, in no case is the pension payable earlier than for the twelfth-month preceding the month following the month in which the application was received.
(2) Section 72 of the Act is replaced by the following:
Marginal note:Commencement of pension
72 Subject to section 62, if payment of a survivor’s pension is approved, the pension is payable for each month commencing with,
(a) if subparagraph 44(1)(d)(i) applies, the month following the month in which
(i) the contributor died, in the case of a survivor who at the time of the death of the contributor had reached 35 years of age or was a survivor with dependent children,
(ii) the survivor became a survivor who, not having reached 65 years of age, is disabled, in the case of a survivor other than a survivor described in subparagraph (i), or
(iii) the survivor reached 65 years of age, in the case of a survivor other than a survivor described in subparagraph (i) or (ii); or
(b) if subparagraph 44(1)(d)(ii) applies, the month following the month in which the contributor died.
However, in no case is the pension payable earlier than for the twelfth-month preceding the month following the month in which the application was received.
393 Subparagraph 74(2)(a)(i) of the Act is replaced by the following:
(i) the month commencing with which a disability pension is payable to the contributor under this Act or under a provincial pension plan or a post-retirement disability benefit is payable under this Act, and
394 Paragraph 76(1)(c) of the Act is replaced by the following:
(c) the contributor’s disability pension or post-retirement disability benefit ceases to be payable;
395 Paragraphs 77(a) and (b) of the Act are replaced by the following:
(a) the aggregate of the contributor’s total pensionable earnings, total first additional pensionable earnings and total second additional pensionable earnings attributable to contributions made under this Act,
is to
(b) the aggregate of the contributor’s total pensionable earnings, total first additional pensionable earnings and total second additional pensionable earnings.
396 Paragraph 78(b) of the Act is replaced by the following:
(b) the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a base contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53(1)(b)(ii).
397 The Act is amended by adding the following after section 78:
Marginal note:Total first additional pensionable earnings attributable to first additional contributions made under Act
78.1 The total first additional pensionable earnings of a contributor attributable to first additional contributions made under this Act are an amount equal to the amount that their total first additional pensionable earnings would be if the first additional unadjusted pensionable earnings of the contributor for a year were that proportion of their first additional unadjusted pensionable earnings for the year that
(a) the contributor’s earnings on which a first additional contribution has been made for the year under this Act, calculated as provided in subparagraph 53.1(1)(b)(i),
are of
(b) the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a first additional contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53.1(1)(b)(ii).
Marginal note:Total second additional pensionable earnings attributable to second additional contributions made under Act
78.2 The total second additional pensionable earnings of a contributor attributable to second additional contributions made under this Act are an amount equal to the amount that their total second additional pensionable earnings would be if the second additional unadjusted pensionable earnings of the contributor for a year were that proportion of their second additional unadjusted pensionable earnings for the year that
(a) the contributor’s earnings on which a second additional contribution has been made for the year under this Act, calculated as provided in subparagraph 53.2(1)(b)(i),
are of
(b) the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a second additional contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53.2(1)(b)(ii).
398 The Act is amended by adding the following after section 79:
Marginal note:Total first additional pensionable earnings attributable to first additional contributions made under Act as a result of division
79.1 For a year of a division as determined under section 55.1 and under a provincial pension plan, the total first additional pensionable earnings of a contributor attributable to first additional contributions made under this Act are an amount equal to the amount that their total first additional pensionable earnings would be if the first additional unadjusted pensionable earnings of the contributor for the year were that proportion of their first additional unadjusted pensionable earnings for the year that
(a) their first additional unadjusted pensionable earnings attributed under subsection 55.2(5.1)
are of
(b) their total first additional unadjusted pensionable earnings for the year determined under subsection 55.2(6.1).
Marginal note:Total second additional pensionable earnings attributable to second additional contributions made under Act as a result of division
79.2 For a year of a division as determined under section 55.1 and under a provincial pension plan, the total second additional pensionable earnings of a contributor attributable to second additional contributions made under this Act are an amount equal to the amount that their total second additional pensionable earnings would be if the second additional unadjusted pensionable earnings of the contributor for the year were that proportion of their second additional unadjusted pensionable earnings for the year that
(a) their second additional unadjusted pensionable earnings attributed under subsection 55.2(5.2)
are of
(b) their total second additional unadjusted pensionable earnings for the year determined under subsection 55.2(6.2).
399 (1) Paragraph 89(1)(b.1) of the Act is replaced by the following:
(b.1) prescribing the time and manner for making requests for reinstatement of a disability pension or post-retirement disability benefit under section 70.1, and the information and evidence to be furnished in connection with requests;
(2) Paragraph 89(1)(k) of the Act is repealed.
400 The definition additional Canada Pension Plan in section 91 of the Act is replaced by the following:
- additional Canada Pension Plan
additional Canada Pension Plan means the part of the Canada Pension Plan relating to the portions of benefits that are referred to in paragraphs 46(1)(b) and (c), subparagraphs 56(1)(b)(ii) and (iii), clauses 58(1)(a)(ii)(B) and (C) and (a.1)(ii)(B) and (C), subparagraphs 58(1)(b)(ii) and (iii) and subsections 59.1(3) and (5) and all contributions in respect of those portions of benefits. (régime de pensions supplémentaire du Canada)
- Date modified: