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

Marginal note:Election not to contribute in respect of self-employed earnings

• 11 (1) Subject to subsections (2) and (5), section 10 does not apply with respect to any year in respect of any individual who, being a member of a religious sect or a division of a religious sect certified by the Minister pursuant to subsection (6), elects not to make a contribution with respect to that year.

• Marginal note:Idem

  (2) An election referred to in subsection (1) shall

  • (a) be made in such manner and form as may be prescribed;

  • (b) commence to have effect, if approved by the Minister, on and from January 1 of the year in which the election is filed with the Minister; and

  • (c) cease to have effect on January 1 of the year next following the day on which a revocation of the election made in prescribed manner is received by the Minister.

• Marginal note:Minister to be satisfied

  (3) The Minister shall approve an election referred to in subsection (1) where he is satisfied that

  • (a) the person making the election

    • (i) is a member of a religious sect or a division of a religious sect that has been certified pursuant to subsection (6), and

    • (ii) has been certified as such a member by a spokesman for that sect or division; and

  • (b) the spokesman

    • (i) has been authorized by the sect or division to certify persons as being members of the sect or division, and

    • (ii) has certified that the sect or division maintains tenets, teachings and practices of kinds referred to in subparagraphs (6)(a)(i) and (ii).

• Marginal note:Return of contribution

  (4) Any contribution made by a contributor with respect to a year for which he elects under this section not to make a contribution shall, on application, be returned to him.

• Marginal note:Only one election permitted

  (5) Where an individual who has elected not to make a contribution with respect to any year revokes the election, he may not make an election under this section with respect to any subsequent year.

• Marginal note:Certification of religious sect or division

  (6) The Minister shall certify a religious sect or a division of a religious sect for the purposes of this section where

  • (a) he is satisfied that the religious sect

    • (i) is a religious organization that has established tenets and teachings that oppose the acceptance of benefits from any private or public insurance that provides for payments in the event of death, disability, old age or retirement,

    • (ii) does, as a practice, make provisions for the support of dependent members that are reasonable in view of their general level of living, and

    • (iii) was in existence in Canada on January 1, 1966 and has been maintaining the tenets, teachings and practices referred to in subparagraphs (i) and (ii) since that date; and

  • (b) the religious sect or division thereof has applied to him in prescribed form for certification.