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

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Act current to 2020-01-16 and last amended on 2020-01-01. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 2018, c. 27, s. 127

    • 127 Section 53.3 of the Canada Pension Plan is amended by adding the following after subsection (3):

      • Year in which first additional contributory period begins or ends

        (4) For the purposes of subsection (1), for a year in which the contributor’s first additional contributory period begins or ends, the amount to be attributed to the contributor is equal to that proportion of the amount determined in accordance with subsection (1) that the number of months that are included in the contributor’s first additional contributory period in that year is of 12.

  • — 2018, c. 27, s. 128

    • 128 Section 53.4 of the Act is amended by adding the following after subsection (2):

      • Year in which second additional contributory period begins or ends

        (3) For the purposes of subsection (1), for a year in which the contributor’s second additional contributory period begins or ends, the amount to be attributed to the contributor is equal to that proportion of the amount determined in accordance with subsection (1) that the number of months that are included in the contributor’s second additional contributory period in that year is of 12.

  • — 2019, c. 29, s. 45

    • 45 The Canada Pension Plan is amended by adding the following after section 21:

      • Excess payment — amount deemed not deducted
        • 21.01 (1) Subject to subsection (2), an amount deducted by an employer under subsection 21(1) for a year after 2015 in respect of an excess payment that was paid — as a result of a clerical, administrative or system error — as remuneration to an employee in respect of pensionable employment is deemed not to have been deducted for the purposes of this Act if

          • (a) before the end of the third year after the calendar year in which the amount was deducted,

            • (i) the employer elects to have this section apply in respect of the amount, and

            • (ii) the employee has repaid, or made an arrangement to repay, the employer;

          • (b) the employer has not filed an information return correcting for the excess payment before making the election referred to in subparagraph (a)(i); and

          • (c) any additional conditions specified by the Minister are met.

        • Determination of amount

          (2) For the purposes of subsection (1), the amount that is deemed not to have been deducted is the amount that was deducted by the employer or, if the amount determined by the following formula is less than the amount that was deducted by the employer, the amount determined by the formula

          A − B

          where

          A
          is the aggregate of all amounts that were deducted by the employer as the employee’s contributions for the year in question; and
          B
          is the aggregate of all amounts that would have been deducted by the employer as the employee’s contributions for that year had the employer not made the excess payment referred to in subsection (1).
  • — 2019, c. 29, s. 46

      • 46 (1) Section 38 of the Act is amended by adding the following after subsection (3.2):

        • Refund — section 21.01 amounts

          (3.3) If an amount remitted by an employer is deemed under section 21.01 not to have been deducted, the Minister may refund that amount to the employer if the employer applies to the Minister for the refund within four years after the end of the year for which the amount was remitted.

      • (2) Section 38 of the Act is amended by adding the following after subsection (7):

        • Non-application — subsection (7)

          (8) Subsection (7) does not apply in respect of an amount referred to in subsection (3.3) that is refunded or applied under this Act to any other liability.

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