Government of Canada / Gouvernement du Canada
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Canada Pension Plan

Version of section 32 from 2017-03-03 to 2023-03-06:

Marginal note:Examination of return and notice of assessment

 The Minister shall, with all due dispatch, examine each return of self-employed earnings and assess the contributions for the year in respect of those earnings and the interest and penalties, if any, payable, and, after the examination, shall send a notice of assessment to the person by whom the return was filed.

  • R.S., 1985, c. C-8, s. 32
  • 2016, c. 14, s. 15
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