Marginal note:Amount of contributory self-employed earnings
13 (1) The amount of the contributory self-employed earnings of a person for a year is the amount of his self-employed earnings for the year except that, for a year in which he reaches eighteen or seventy years of age, in which a retirement pension becomes payable to him under this Act or under a provincial pension plan, in which his contributory period ends under this Act or under a provincial pension plan by reason of disability or in which a disability pension ceases to be payable to him under this Act or under a provincial pension plan, the amount of his contributory self-employed earnings is an amount equal to that proportion of the amount of his self-employed earnings for the year that the number of months in the year
(a) after
(i) he reaches eighteen years of age, or
(ii) the disability pension ceases to be payable, or
(b) before
(i) he reaches seventy years of age,
(ii) the retirement pension becomes payable, or
(iii) the month following the month in which his contributory period ends under this Act or under a provincial pension plan by reason of disability,
is of twelve.
Marginal note:Idem
(2) Subject to subsection (1), the contributory self-employed earnings of a person do not include earnings with respect to any period described in paragraph 12(1)(a), (b) or (c).
Marginal note:Election to include certain earnings
(3) Notwithstanding subsection (1), the amount of the contributory self-employed earnings of a person for a year for the purposes of section 10 shall, if the person or their representative so elects in the prescribed manner within one year from June 15 in the following year, include any amount by which
(a) the lesser of
(i) his contributory salary and wages for the year, and
(ii) his maximum pensionable earnings for the year,
exceeds
(b) the aggregate of
(i) his salary and wages on which a contribution has been made for the year and such amount, if any, as is determined in prescribed manner to be his salary and wages on which a contribution has been made for the year by him under a provincial pension plan, and
(ii) the lesser of
(A) the aggregate of all amounts deducted as prescribed on account of his basic exemption for the year by one or more employers pursuant to section 8 and all amounts deducted as prescribed by or under a provincial pension plan on account of any like exemption for the year by one or more employers pursuant to such a plan, and
(B) his basic exemption for the year.
Marginal note:Self-employed earnings where resident in province
(4) A reference in this Act to the contributory self-employed earnings of a person for a year shall, in relation to any self-employed earnings of a person who was resident on the last day of the year in a province providing a comprehensive pension plan, be construed as a reference to his self-employed earnings for the year as such earnings are required to be computed under the provincial pension plan of that province.
- R.S., 1985, c. C-8, s. 13
- R.S., 1985, c. 30 (2nd Supp.), s. 6
- 1997, c. 40, s. 60
- Date modified: