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

Short Title

Marginal note:Short title

1 This Act may be cited as the Canada Pension Plan.

Interpretation

Marginal note:Definitions

• 2 (1) In this Act,

  additional maximum pensionable earnings

  additional maximum pensionable earnings of a person for a year has the meaning assigned by section 17.1; (maximum supplémentaire des gains ouvrant droit à pension)

  applicant

  applicant means, in Part II,

  • (a) a person or an estate that has applied for a benefit,

  • (b) a person who has applied for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c), or

  • (c) a person in respect of whom a division of unadjusted pensionable earnings has been approved under paragraph 55.1(1)(a); (requérant)

  average monthly pensionable earnings

  average monthly pensionable earnings of a person means an amount calculated in accordance with section 47 or 48; (moyenne mensuelle des gains ouvrant droit à pension)

  balance-due day

  balance-due day of a person for a year means

  • (a) where the person died after October in the year and before May in the immediately following year, the day that is 6 months after the day of death, and

  • (b) in any other case, April 30 in the immediately following year; (date d’exigibilité du solde)

  base contribution

  base contribution means a contribution under subsection 8(1), 9(1) or 10(1); (cotisation de base)

  base unadjusted pensionable earnings

  base unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53; (gains non ajustés de base ouvrant droit à pension)

  basic exemption

  basic exemption of a person for a year means an amount calculated in accordance with section 19; (exemption de base)

  beneficiary

  beneficiary means a person, estate or other body to whom a benefit has become payable; (bénéficiaire)

  benefit

  benefit means a benefit payable under this Act and includes a pension; (prestation)

  business

  business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, and includes an adventure or concern in the nature of trade but does not include an office or employment; (entreprise)

  common-law partner

  common-law partner, in relation to a contributor, means a person who is cohabiting with the contributor in a conjugal relationship at the relevant time, having so cohabited with the contributor for a continuous period of at least one year. For greater certainty, in the case of a contributor’s death, the relevant time means the time of the contributor’s death; (conjoint de fait)

  Consumer Price Index

  Consumer Price Index means the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act; (indice des prix à la consommation)

  contribution

  contribution means a contribution under this Act; (cotisation)

  contribution rate

  contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.1; (taux de cotisation)

  contributor

  contributor means a person who has made an employee’s contribution or a contribution in respect of the person’s self-employed earnings, and includes a person the amount of whose earnings on which a contribution has been made for a year under this Act calculated as provided in subparagraph 53(1)(b)(i) exceeds zero and a person to whom unadjusted pensionable earnings have been attributed under section 55, 55.1 or 55.2; (cotisant)

  contributory period

  contributory period of a contributor has, subject to paragraph 44(2)(b) and subsections 44(5) and 56(5), the meaning assigned by section 49; (période cotisable)

  contributory salary and wages

  contributory salary and wages of a person for a year means an amount calculated in accordance with section 12; (traitement et salaire cotisables)

  contributory self-employed earnings

  contributory self-employed earnings of a person for a year means an amount calculated in accordance with section 13; (gains cotisables provenant du travail qu’une personne exécute pour son propre compte)

  deduct

  deduct includes withhold; (déduire)

  disabled

  disabled has the meaning assigned by section 42; (invalide)

  employee

  employee includes an officer; (employé)

  employer

  employer means a person liable to pay salary, wages or other remuneration in relation to employment, and, in relation to an officer, includes the person from whom the officer receives their remuneration; (employeur)

  employment

  employment means the state of being employed under an express or implied contract of service or apprenticeship, and includes the tenure of an office; (emploi)

  excepted employment

  excepted employment means employment specified in subsection 6(2); (emploi excepté)

  first additional contribution

  first additional contribution means a contribution under subsection 8(1.1), 9(1.1) or 10(1.1); (première cotisation supplémentaire)

  first additional contribution rate

  first additional contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the first additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; (premier taux de cotisation supplémentaire)

  first additional contributory period

  first additional contributory period of a contributor has the meaning assigned by section 49.1; (première période cotisable supplémentaire)

  first additional monthly pensionable earnings

  first additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.1; (premiers gains mensuels supplémentaires ouvrant droit à pension)

  first additional unadjusted pensionable earnings

  first additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.1; (premiers gains non ajustés supplémentaires ouvrant droit à pension)

  maximum contributory earnings

  maximum contributory earnings of a person for a year has the meaning assigned by section 16; (maximum des gains cotisables)

  maximum pensionable earnings

  maximum pensionable earnings of a person for a year has the meaning assigned by section 17; (maximum des gains ouvrant droit à pension)

  office

  office means the position of an individual entitling him to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a minister of the Crown, the office of a lieutenant governor, the office of a member of the Senate or House of Commons, a member of a legislative assembly or a member of a legislative or executive council and any other office the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity, and also includes the position of a corporation director, and officer means a person holding such an office; (fonction ou charge et fonctionnaire)

  pension

  pension means a pension payable under this Act; (pension)

  Pension Appeals Board

  Pension Appeals Board[Repealed, 2012, c. 19, s. 225]

  Pension Index

  Pension Index has the meaning assigned by section 43; (indice de pension)

  pensionable employment

  pensionable employment means employment specified in subsection 6(1); (emploi ouvrant droit à pension)

  prescribed

  prescribed means

  • (a) in the case of a form or the information to be given on a form, authorized by the Minister having the control and direction of the administration of the Part of this Act to which the context extends, and

  • (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; (prescrit)

  Record of Earnings

  Record of Earnings means the Record of Earnings established under section 95; (registre des gains)

  representative

  representative means, in respect of any person, a guardian, curator, committee, executor, liquidator of a succession, administrator or other legal representative of that person; (représentant)

  Review Committee

  Review Committee[Repealed, R.S., 1985, c. 30 (2nd Supp.), s. 1]

  Review Tribunal

  Review Tribunal[Repealed, 2012, c. 19, s. 225]

  salary and wages on which a base contribution has been made

  salary and wages on which a base contribution has been made for a year means an amount calculated in accordance with section 15; (traitement et salaire sur lesquels a été versée une cotisation de base)

  salary and wages on which a first additional contribution has been made

  salary and wages on which a first additional contribution has been made for a year means an amount calculated in accordance with section 15.1; (traitement et salaire sur lesquels a été versée une première cotisation supplémentaire)

  salary and wages on which a second additional contribution has been made

  salary and wages on which a second additional contribution has been made for a year means an amount calculated in accordance with section 15.2; (traitement et salaire sur lesquels a été versée une deuxième cotisation supplémentaire)

  second additional contribution

  second additional contribution means a contribution under subsection 8(1.2), 9(1.2) or 10(1.2); (deuxième cotisation supplémentaire)

  second additional contribution rate

  second additional contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the second additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; (deuxième taux de cotisation supplémentaire)

  second additional contributory period

  second additional contributory period of a contributor has the meaning assigned by section 49.2; (deuxième période cotisable supplémentaire)

  second additional monthly pensionable earnings

  second additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.2; (deuxièmes gains mensuels supplémentaires ouvrant droit à pension)

  second additional unadjusted pensionable earnings

  second additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.2; (deuxièmes gains non ajustés supplémentaires ouvrant droit à pension)

  self-employed earnings

  self-employed earnings of a person for a year means an amount calculated in accordance with section 14; (gains provenant du travail qu’une personne exécute pour son propre compte)

  Social Insurance Number

  Social Insurance Number means a Social Insurance Number assigned to an individual under the authority of any Act of Parliament, and Social Insurance Number Card means a Social Insurance Number Card issued to an individual under that authority; (numéro d’assurance sociale et carte matricule d’assurance sociale)

  spouse

  spouse[Repealed, 2000, c. 12, s. 42]

  total first additional pensionable earnings

  total first additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.1; (total des premiers gains supplémentaires ouvrant droit à pension)

  total pensionable earnings

  total pensionable earnings of a contributor means an amount calculated in accordance with section 50; (total des gains ouvrant droit à pension)

  total pensionable earnings of a contributor attributable to base contributions made under this Act

  total pensionable earnings of a contributor attributable to base contributions made under this Act[Repealed, 2018, c. 12, s. 361]

  total second additional pensionable earnings

  total second additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.2; (total des deuxièmes gains supplémentaires ouvrant droit à pension)

  unadjusted pensionable earnings

  unadjusted pensionable earnings means base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings; (gains non ajustés ouvrant droit à pension)

  year

  year means a calendar year; (année)

  Year’s Additional Maximum Pensionable Earnings

  Year’s Additional Maximum Pensionable Earnings has the meaning assigned by section 18.1; (maximum supplémentaire des gains annuels ouvrant droit à pension)

  Year’s Basic Exemption

  Year’s Basic Exemption has the meaning assigned by section 20; (exemption de base de l’année)

  Year’s Maximum Pensionable Earnings

  Year’s Maximum Pensionable Earnings has the meaning assigned by section 18. (maximum des gains annuels ouvrant droit à pension)

• Marginal note:When specified age deemed to be reached

  (2) For the purposes of any provision of this Act in which reference is made to the reaching by a person of a specified age — other than a reference in paragraph 13(1)(c) or (e) or (1.2)(c), 17(c), 17.1(c), 19(c) or (d) or 44(3)(a), section 70 or subparagraph 72(a)(iii) — the person is deemed to have reached the specified age at the beginning of the month following the month in which the person actually reached that age, and in computing

  • (a) any period of months ending with the time when he reached a specified age, the month in which he actually reached that age shall be included; and

  • (b) any period of months commencing with the time when he reached a specified age, the month in which he actually reached that age shall not be included.