Canada Pension Plan

Marginal note:Request for ruling

• 26.1 (1) The Minister of Human Resources and Skills Development, an employer, an employee or a person claiming to be an employer or an employee may request an officer of the Canada Revenue Agency authorized by the Minister of National Revenue to make a ruling on any of the following questions:

  • (a) whether an employment is pensionable;

  • (b) how long an employment lasts, including the dates on which it begins and ends;

  • (c) what is the amount of any earnings from pensionable employment;

  • (d) whether a contribution is payable;

  • (e) what is the amount of a contribution that is payable; and

  • (f) who is the employer of a person in pensionable employment.

• Marginal note:Time limit

  (2) The Minister of Human Resources and Skills Development may request a ruling at any time, but a request by any other person must be made before June 30 of the year after the year in respect of which the question relates.

• Marginal note:Ruling

  (3) The authorized officer shall make the ruling within a reasonable time after receiving the request.

• Marginal note:Presumption

  (4) Unless a ruling has been requested with respect to a person in pensionable employment,

  • (a) an amount deducted from the remuneration of the person or paid by an employer as a contribution for the person is deemed to have been deducted or paid in accordance with this Act; or

  • (b) an amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act.