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Old Age Security Act

Version of section 14 from 2017-11-27 to 2024-10-30:


Marginal note:Statement of income to be made

  •  (1) Every person by whom an application for a supplement in respect of a current payment period is made shall, in the application, make a statement of the person’s income for the base calendar year.

  • Marginal note:Waiver — statement of income

    (1.01) The Minister may waive the requirement to make a statement of income under subsection (1) if that information has been made available to the Minister under this Act and, in that case, the statement is deemed to have been made for the purposes of this Part.

  • Marginal note:Minister may estimate income

    (1.1) If the requirement for an application for payment of a supplement for any month has been waived under subsection 11(3.1) or (4), the Minister may, on the basis of the information available to him or her,

    • (a) estimate the applicant’s income for the base calendar year; and

    • (b) in the case of an applicant who is a person described in subsection 15(2), estimate the income of the applicant’s spouse or common-law partner for the base calendar year.

  • Marginal note:Statement of income where income estimated

    (1.2) Where a person’s income for a base calendar year has been estimated under subsection (1.1), the Minister may require that the person make a statement to the Minister of their income for any month in that year.

  • Marginal note:Additional statement if retirement in current payment period

    (2) If in a current payment period a person who is an applicant, or is an applicant’s spouse or common-law partner who has filed a statement as described in paragraph 15(2)(a), ceases to hold an office or employment or ceases to carry on a business, that person may, not later than the end of the second payment period after the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant’s spouse or common-law partner, file a statement of the person’s estimated income for the calendar year in which the person ceased to hold that office or employment or ceased to carry on that business, which income shall be calculated as the total of

    • (a) any pension income received by the person in that part of that calendar year that is after the month in which the person ceases to hold that office or employment or to carry on that business, divided by the number of months in that part of that calendar year and multiplied by 12,

    • (b) the income from any office or employment or any business for that calendar year other than income from the office, employment or business that has ceased, and

    • (c) the person’s income for the base calendar year calculated as though, for that year, the person had no income from any office or employment or any business and no pension income.

  • Marginal note:Additional statement if retirement in the last month of the calendar year that is in the current payment period

    (3) Despite subsection (2), if in the last month of a calendar year that ends in the current payment period a person who is an applicant, or is an applicant’s spouse or common-law partner who has filed a statement as described in paragraph 15(2)(a), ceases to hold an office or employment or ceases to carry on a business, the person may, not later than the end of the second payment period after the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant’s spouse or common-law partner, file a statement of the person’s estimated income for the calendar year that is immediately after the month in which the person ceased to hold that office or employment or ceased to carry on that business, which income shall be calculated as the total of

    • (a) any pension income received by the person in that calendar year,

    • (b) the income from any office or employment or any business for that calendar year other than income from the office, employment or business that has ceased, and

    • (c) the person’s income for the base calendar year calculated as though, for that year, the person had no income from any office or employment or any business and no pension income.

  • Marginal note:Additional statement if loss of pension income in current payment period

    (4) If in a current payment period a person who is an applicant, or is an applicant’s spouse or common-law partner who has filed a statement as described in paragraph 15(2)(a), suffers a loss of income due to termination of or reduction in pension income, the person may, not later than the end of the second payment period after the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant’s spouse or common-law partner, file a statement of the person’s estimated income for the calendar year in which the loss is suffered, which income shall be calculated as the total of

    • (a) any pension income received by the person in that part of that calendar year that is after the month immediately before the month in which the loss is suffered, divided by the number of months in that part of that calendar year and multiplied by 12,

    • (b) the income from any office or employment or any business for that calendar year, and

    • (c) the person’s income for the base calendar year calculated as though, for that year, the person had no income from any office or employment or any business and no pension income.

  • Marginal note:Additional statement if retirement before current payment period

    (5) If, in the circumstances described in paragraphs (a) and (b), a person who is an applicant, or is an applicant’s spouse or common-law partner who has filed a statement as described in paragraph 15(2)(a), ceases to hold an office or employment or ceases to carry on a business, the person may, not later than the end of the payment period that is immediately after the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant’s spouse or common-law partner,

    • (a) if the person ceases to hold that office or employment or to carry on that business in the last calendar year ending before the payment period, file a statement of the person’s estimated income for the calendar year ending in the current payment period, which income shall be calculated as the total of

      • (i) any pension income received by the person in that calendar year,

      • (ii) the income from any office or employment or any business for that calendar year, other than income from the office, employment or business that has ceased, and

      • (iii) the person’s income for the base calendar year calculated as though, for that year, the person had no income from any office or employment or any business and no pension income; and

    • (b) if the person ceases to hold that office or employment or to carry on that business in a month that is before the payment period and after the last calendar year ending before the payment period, file a statement of the person’s estimated income for the calendar year ending in the current payment period, which income shall be calculated as the total of

      • (i) any pension income received by the person in that part of that calendar year that is after the month in which the person ceases to hold that office or employment or to carry on that business, divided by the number of months in that part of that calendar year and multiplied by 12,

      • (ii) the income from any office or employment or any business for that calendar year, other than income from the office, employment or business that has ceased, and

      • (iii) the person’s income for the base calendar year calculated as though, for that year, the person had no income from any office or employment or any business and no pension income.

  • Marginal note:Additional statement if loss of pension income before current payment period

    (6) If, in the circumstances described in paragraph (a) or (b), a person who is an applicant, or is an applicant’s spouse or common-law partner who has filed a statement as described in paragraph 15(2)(a), suffers a loss of income due to a termination of or reduction in pension income, the person may, not later than the end of the payment period that is immediately after the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant’s spouse or common-law partner,

    • (a) if the loss is suffered in the last calendar year ending before the payment period, file a statement of the person’s estimated income for the calendar year ending in the current payment period, which income shall be calculated as the total of

      • (i) any pension income received by the person in that calendar year,

      • (ii) the income from any office or employment or any business for that calendar year, and

      • (iii) the person’s income for the base calendar year calculated as though, for that year, the person had no income from any office or employment or any business and no pension income; and

    • (b) if the loss is suffered in a month that is before the payment period and after the last calendar year ending before the payment period, file a statement of the person’s estimated income for the calendar year ending in the current payment period, which income shall be calculated as the total of

      • (i) any pension income received by the person in that part of that calendar year that is after the month immediately before the month in which the loss is suffered, divided by the number of months in that part of that calendar year and multiplied by 12,

      • (ii) the income from any office or employment or any business for that calendar year, and

      • (iii) the person’s income for the base calendar year calculated as though, for that year, the person had no income from any office or employment or any business and no pension income.

  • Marginal note:Where statement filed under subsection (2), (3) or (4)

    (7) Where under subsection (2), (3) or (4) a statement of estimated income is filed by an applicant or an applicant’s spouse or common-law partner, no supplement calculated on the basis of that statement may be paid to the applicant for any month in the current payment period before

    • (a) the month immediately following the month shown in the statement as the month in which the applicant or the applicant’s spouse or common-law partner, as the case may be, ceased to hold the office or employment or ceased to carry on the business, or

    • (b) the month shown in the statement as the month in which the applicant or the applicant’s spouse or common-law partner, as the case may be, suffered the loss of income due to termination or reduction of pension income,

    whichever is applicable.

  • R.S., 1985, c. O-9, s. 14
  • 1995, c. 33, s. 6
  • 1998, c. 21, ss. 110, 119
  • 2000, c. 12, s. 207
  • 2007, c. 11, s. 17
  • 2012, c. 19, s. 455

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