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

Marginal note:Limitation period

• 103 (1) A prosecution for an offence under this Act may be commenced at any time within, but not later than, five years after the time when the subject-matter of the prosecution arose.

• Marginal note:Officers, etc., of corporations

  (2) Where a corporation commits an offence under this Act, every officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.

• Marginal note:Information or complaint

  (3) Subsection 41(6) applies with respect to an information or complaint under any of the provisions of this Act other than Part I, as though for the reference therein to the Canada Revenue Agency and the Minister thereof there were substituted a reference to the Department of Employment and Social Development and the Minister.

Availability of Information

Marginal note:Definitions

• 104 (1) The following definitions apply in this section and sections 104.1 and 105.

  administration

  administration includes the development, operation, evaluation and enforcement of policies and programs. (mise en oeuvre)

  federal institution

  federal institution means a department or any other body referred to in Schedule I, I.1, II or III to the Financial Administration Act. (institution fédérale)

  public officer

  public officer means an officer or employee of a federal institution, or a prescribed individual or a member of a prescribed class of individuals. (fonctionnaire public)

• Marginal note:Interpretation

  (2) The definition of a word or expression in subsection (1) does not affect its interpretation in any other provision of this Act.

• (3) [Repealed, 2012, c. 19, s. 293]

104.01 [Repealed, 2012, c. 19, s. 294]

104.02 [Repealed, 2012, c. 19, s. 294]

104.03 [Repealed, 2012, c. 19, s. 294]

104.04 [Repealed, 2012, c. 19, s. 294]

104.05 [Repealed, 2012, c. 19, s. 294]

104.06 [Repealed, 2012, c. 19, s. 294]

104.07 [Repealed, 2012, c. 19, s. 294]

104.08 [Repealed, 2012, c. 19, s. 294]

104.09 [Repealed, 2012, c. 19, s. 294]

Marginal note:Availability of information within federal institutions

• 104.1 (1) Despite any other Act or law, any information obtained by a public officer of the Canada Revenue Agency, the Department of Finance, the Department of Public Works and Government Services or the Department of Citizenship and Immigration for the purpose of the administration of this Act may be made available to a public officer of the Department of Employment and Social Development, the Canada Revenue Agency, the Department of Finance, the Department of Public Works and Government Services, the Department of Citizenship and Immigration or the Office of the Superintendent of Financial Institutions for the purpose of the administration of this Act.

• Marginal note:Secondary release of information

  (2) Information obtained under this section shall not be made available to any other person or body unless the information is made available only for the same purpose and on any conditions that the Minister may specify.

104.101 [Repealed, 2012, c. 19, s. 294]

104.102 [Repealed, 2012, c. 19, s. 294]

104.11 [Repealed, 2012, c. 19, s. 294]

Agreements with Provinces

Marginal note:Agreement with province for exchange of records and furnishing of information

105 The Minister may, on behalf of the Government of Canada, enter into an agreement with the government of a province providing a comprehensive pension plan

• (a) under which any information obtained under this Act, including records of any amounts that are shown in the Record of Earnings to the accounts of individuals who have made contributions under this Act and under the provincial pension plan of that province and that relate to the contributions made by those individuals under this Act, may be made available under prescribed conditions to the appropriate authority of that province having the administration of the provincial pension plan, and under which any information obtained under the provincial pension plan may be made available on a reciprocal basis to the Minister; and

• (b) under which the Minister or the appropriate authority of that province, in accordance with any terms and conditions that may be specified in the agreement, may make available to any individual who has made contributions under this Act and under the provincial pension plan a statement of any amounts shown in the Record of Earnings or the appropriate records established under the provincial pension plan, as the case may be, to the account of that individual, and may act on or give effect to any request made by that individual for reconsideration by the Minister or the appropriate authority, as the case may be, of any statement made available to the individual.

Oaths, Affidavits, Declarations and Affirmations

Marginal note:Commissioners for oaths

• 106 (1) A person who

  • (a) is employed in the administration or enforcement of Part I or any regulations made thereunder and is authorized by the Minister of National Revenue for the purpose, or

  • (b) is employed in the administration or enforcement of this Part and Part II or any regulations made thereunder and is authorized by the Minister for the purpose,

  may, in the course of their employment and subject to any other Act of Parliament or any Act of the legislature of a province, administer oaths and take and receive affidavits, declarations and solemn affirmations and every person so authorized has, with respect to any such oath, affidavit, declaration or solemn affirmation, all the powers of a commissioner for taking affidavits.

• Marginal note:Acceptance of oaths, etc.

  (2) For the purposes of the administration of

  • (a) Part I or any regulations made under that Part, any person described in paragraph (1)(a), or

  • (b) this Part or Part II or any regulations made under either of those Parts, any person described in paragraph (1)(b)

  may accept any oath administered or affidavit, declaration or solemn affirmation given by any officer or employee of any department in, or other portion of, the federal public administration specified in Schedule I, IV or V to the Financial Administration Act or of any department of the government of a province who has all the powers of a commissioner for taking affidavits.

Reciprocal Agreements with Other Countries

Marginal note:Reciprocal arrangements re administration, etc.

• 107 (1) Where, under any law of a country other than Canada, provision is made for the payment of old age or other benefits including survivors’ or disability benefits, the Minister may, on behalf of the Government of Canada, on such terms and conditions as may be approved by the Governor in Council, enter into an agreement with the government of that country for the making of reciprocal arrangements relating to the administration or operation of that law and of this Act, including, without restricting the generality of the foregoing, arrangements relating to

  • (a) the exchange of such information obtained under that law or this Act as may be necessary to give effect to any such arrangements,

  • (b) the administration of benefits payable under this Act to persons resident in that country, the extension of benefits to and in respect of persons under that law or this Act and the increase or decrease in the amount of the benefits payable under that law or this Act to and in respect of persons employed in or resident in that country, and

  • (c) the administration of benefits payable under that law to persons resident in Canada, the extension of benefits to and in respect of persons under that law or this Act and the increase or decrease in the amount of the benefits payable under that law or this Act to and in respect of persons employed in or resident in Canada,

  and, subject to subsection (4), any such agreement may extend to and include similar arrangements with respect to any provincial pension plan.

• (2) [Repealed, R.S., 1985, c. 30 (2nd Supp.), s. 54]

• Marginal note:Regulations for giving effect to agreements

  (3) For the purpose of giving effect to any agreement entered into under subsection (1), the Governor in Council may make any regulations respecting the manner in which this Act is to apply to any case or class of cases affected by the agreement, and for adapting this Act to any such case or class of cases, that appear to the Governor in Council to be necessary for that purpose, and any regulations so made may provide for the making of any financial adjustments required under the agreement and for the crediting or charging of the amount of any of those adjustments to the Canada Pension Plan Account or the Additional Canada Pension Plan Account, as the case may be.

• Marginal note:Agreements with respect to provincial pension plan

  (4) Where the government of a province providing a comprehensive pension plan requests the Government of Canada to enter into an agreement under this section with the government of a country under any law of which provision is made for the payment of old age or other benefits including survivors’ or disability benefits, the Minister, with the approval of the Governor in Council, may enter into an agreement with the government of that country for the making of reciprocal arrangements relating to any of the matters referred to in subsection (1) with respect to the provincial pension plan of that province, if that plan makes provision for entering into such an agreement and for the carrying out of the provisions thereof, including the making of any financial adjustment required to be made for that purpose and the crediting or charging of the amount of any such adjustment to the appropriate account or accounts established under that plan.

Financial Provisions

Marginal note:Donations

107.1 The Minister may acquire money, securities or other property by gift, bequest or otherwise and shall dispose of such securities or other property subject to the terms, if any, on which such money, securities or other property is given, bequeathed or otherwise made available to the Minister.

Marginal note:Canada Pension Plan Account

• 108 (1) There is hereby established in the accounts of Canada an account to be known as the Canada Pension Plan Account.

• Marginal note:Amounts to be credited to Account

  (2) There shall be paid into the Consolidated Revenue Fund and credited to the Canada Pension Plan Account

  • (a) all amounts received under this Act as or on account of contributions under subsections 8(1), 9(1) and 10(1) or otherwise on account of the base Canada Pension Plan;

  • (b) all amounts required to be credited to the Canada Pension Plan Account pursuant to any agreement entered into under subsection 39(1) or 80(1) or pursuant to any regulation made under paragraph 89(1)(j) or subsection 107(3);

  • (c) [Repealed, 2016, c. 14, s. 44]

  • (d) any amount of money received under section 107.1 on account of the base Canada Pension Plan and any proceeds from the disposition of any securities or other property received under that section on account of the base Canada Pension Plan;

  • (e) all amounts charged for the use of resources that are associated with the administration of this Act in relation to the base Canada Pension Plan;

  • (f) any interest or administrative charge collected in relation to money payable under this Act in relation to the base Canada Pension Plan; and

  • (g) all amounts received under subsection 56(1) of the Canada Pension Plan Investment Board Act.

• (2.1) [Repealed, 2012, c. 19, s. 234]

• Marginal note:Amounts to be charged to Account

  (3) There shall be paid out of the Consolidated Revenue Fund and charged to the Canada Pension Plan Account

  • (a) all amounts payable under this Act in relation to the base Canada Pension Plan as or on account of benefits or otherwise;

  • (b) all amounts required to be charged to the Canada Pension Plan Account pursuant to any agreement entered into under subsection 39(1) or 80(1) or pursuant to any regulation made under paragraph 89(1)(j) or subsection 107(3);

  • (b.1) all amounts credited to the Canada Pension Plan Account pursuant to paragraph (2)(e);

  • (c) the costs of administration of this Act in relation to the base Canada Pension Plan, under the authority of Parliament;

  • (d) all amounts required to be charged to the Canada Pension Plan Account pursuant to section 57 of the Canada Pension Plan Investment Board Act; and

  • (e) the costs, in relation to the base Canada Pension Plan, of administering Part 5 of the Department of Employment and Social Development Act in respect of appeals respecting this Act.

• Marginal note:Limitation

  (4) No payment shall be made out of the Consolidated Revenue Fund under this section in excess of the total of

  • (a) the amount of the balance to the credit of the Canada Pension Plan Account, and

  • (b) the fair market value of the assets of the Investment Board less its liabilities, in relation to the base Canada Pension Plan.

Marginal note:Management of Account

• 108.1 (1) Any amounts standing to the credit of the Canada Pension Plan Account that exceed the immediate obligations of that Account shall be transferred to the Investment Board, unless any agreement entered into under section 111.1 provides otherwise. The amounts shall be paid out of the Consolidated Revenue Fund and charged to the Canada Pension Plan Account.

• Marginal note:Payment by Investment Board

  (2) The Minister may, by notice, and in accordance with any agreement entered into under section 111.1, require the Investment Board to pay into the Consolidated Revenue Fund any amount necessary to offset amounts charged or required to be charged to the Canada Pension Plan Account under subsection 108(3) and any interest charged under subsection 110(1).

• Marginal note:Interest

  (3) The Minister of Finance shall credit interest to the Canada Pension Plan Account at market rates, as determined by that Minister, on any amount standing to the credit of that Account. The interest shall be paid out of the Consolidated Revenue Fund.