Canada Pension Plan Regulations (C.R.C., c. 385)

Regulations are current to 2019-02-28 and last amended on 2019-02-01. Previous Versions

PART VPensions and Supplementary Benefits (continued)

Cohabitation

  •  (1) For the purposes of section 55 of the Act, months during which the former spouses have cohabited include

    • (a) all consecutive months during the marriage in which the former spouses have lived together as husband and wife without interruption for more than 90 days; and

    • (b) any period of the marriage preceding the minimum period of 36 consecutive months of cohabitation required by paragraph 55(2)(a) of the Act.

  • (2) For the purpose of paragraph (1)(a),

    • (a) where the former spouses did not have the intention to live separate and apart but were separated by reason of the occupation, employment or illness of either spouse, the separation does not constitute interruption of cohabitation; and

    • (b) where, after having completed the minimum period of 36 consecutive months of cohabitation required by paragraph 55(2)(a) of the Act, the former spouses were separated for any reason for a period of more than 90 days and subsequently resumed cohabitation for a period of more than 90 days, the cohabitation of the former spouses shall be deemed not to have been interrupted.

  • (3) For the purposes of section 55 of the Act, where the cohabitation of the spouses is interrupted for more than 90 days as referred to in paragraph (1)(a), the cohabitation shall be deemed to have ceased immediately before the year in which the interruption commenced.

  • SOR/86-1133, s. 17;
  • SOR/90-829, s. 33;
  • SOR/2000-411, s. 13.

Cohabitation — Division of Unadjusted Pensionable Earnings

  •  (1) In determining, for the purposes of subsections 55.1(4) and 55.2(7) of the Act, the months during which the spouses, former spouses or former common-law partners cohabited,

    • (a) those months shall, subject to paragraphs (b) and (c), be reckoned as beginning with the first month of the year in which the marriage of the persons subject to the division was solemnized or in which they commenced to cohabit in a conjugal relationship, whichever is applicable;

    • (b) the persons subject to the division shall be considered not to have cohabited at any time during the year in which they were divorced or their marriage annulled or in which they commenced to live separate and apart; and

    • (c) where, after having lived separate and apart for one year or more, the persons subject to the division resumed cohabitation for at least one year, the period of that separation shall be considered to have begun with the first month of the year in which they commenced to live separate and apart and to have ended with the last month of the year immediately preceding the year in which they resumed cohabitation.

  • (2) In determining a continuous period of at least one year for the purposes of subsection 55.1(3) of the Act, such a period shall be considered to be constituted by any period of cohabitation by the persons subject to the division for twelve or more consecutive months, reckoned as beginning with the month in which the marriage was solemnized or in which they commenced to cohabit in a conjugal relationship and ending with the month immediately preceding the month in which they commenced to live separate and apart.

  • (3) For the purposes of this section, where the persons subject to the division did not have the intention to live separate and apart but were separated by reason of the occupation, employment or illness of either person, the separation does not constitute interruption of cohabitation.

  • SOR/86-1133, s. 18;
  • SOR/89-345, s. 9(F);
  • SOR/90-829, s. 34;
  • SOR/93-290, s. 8;
  • SOR/2000-411, s. 14.

Cohabitation — Assignment of a Retirement Pension

 For the purposes of subsection 65.1(8) of the Act, period of cohabitation means the period comprising all months during which the contributor and spouse or common-law partner referred to in subsection 65.1(9) of the Act cohabited, and includes the month in which their marriage was solemnized or in which they commenced to cohabit in a conjugal relationship, whichever is applicable, but does not include any months that are not within their joint contributory period as defined in subsection 65.1(8) of the Act.

  • SOR/86-1133, s. 18;
  • SOR/90-829, s. 35;
  • SOR/2000-411, s. 15.

Pension Adjustments

 For the purposes of subsection 46(3.1) of the Act, the adjustment factor for a retirement pension that becomes payable in a month before the month in which the contributor reaches 65 years of age shall be determined by the formula

1 – (A × B)

where

A
is the number of months in the period beginning with the month in which the retirement pension becomes payable and ending with the month before the month in which the contributor reaches 65 years of age, or 60 months, whichever is less; and
B
is
  • (a) 0.0050, if the month in which the retirement pension becomes payable is after December 31, 2010 and before January 1, 2012,

  • (b) 0.0052, if the month in which the retirement pension becomes payable is after December 31, 2011 and before January 1, 2013,

  • (c) 0.0054, if the month in which the retirement pension becomes payable is after December 31, 2012 and before January 1, 2014,

  • (d) 0.0056, if the month in which the retirement pension becomes payable is after December 31, 2013 and before January 1, 2015,

  • (e) 0.0058, if the month in which the retirement pension becomes payable is after December 31, 2014 and before January 1, 2016, and

  • (f) 0.0060, if the month in which the retirement pension becomes payable is after December 31, 2015.

  • SOR/2010-300, s. 1.

 For the purposes of subsection 46(3.1) of the Act, the adjustment factor for a retirement pension that becomes payable in a month after the month in which the contributor reaches 65 years of age shall be determined by the formula

1 + (A × B)

where

A
is the number of months in the period beginning with the month after the contributor reaches 65 years of age and ending with the month in which the retirement pension becomes payable, or 60 months, whichever is less; and
B
is
  • (a) 0.0057, if the month in which the retirement pension becomes payable is after December 31, 2010 and before January 1, 2012,

  • (b) 0.0064, if the month in which the retirement pension becomes payable is after December 31, 2011 and before January 1, 2013, and

  • (c) 0.0070, if the month in which the retirement pension becomes payable is after December 31, 2012.

  • SOR/2010-300, s. 1.

PART VIIIMiscellaneous

 The Minister of National Revenue may, on behalf of the Government of Canada, enter into an agreement with

  • (a) the government of a country other than Canada,

  • (b) an international organization, or

  • (c) the government of a province,

for giving effect to the provisions of paragraph 6(2)(h) or 7(1)(e) or (f) of the Act.

 [Repealed, SOR/99-192, s. 9]

 The election referred to in paragraph 11(2)(a) of the Act shall be made by filing with the Minister the form prescribed therefor.

  • SOR/90-829, s. 38.

 An individual, to whom section 10 of the Act is not applicable because an election made by the individual pursuant to section 11 of the Act has been approved by the Minister, may revoke the election by advising the Minister thereof in writing.

  • SOR/90-829, s. 38.

 The election referred to in subsection 12(1.1) of the Act is made or revoked by providing the prescribed form to an employer of the person.

  • SOR/2011-299, s. 3.

 The election referred to in subsection 13(1.1) of the Act is made or revoked by

  • (a) filing the prescribed form, together with the return of the person’s self-employed earnings for the year, with the Minister within one year from June 15 in the year following the year for which the return is filed; or

  • (b) filing the prescribed form with the Minister within one year from June 15 in the year following the year for which the return of the person’s self-employed earnings has been filed.

  • SOR/2011-299, s. 3.
  •  (1) An individual to whom subsection 13(3) of the Act applies for a year may elect to have the individual’s contributory salary and wages for the year included as self-employed earnings for the purposes of section 10 of the Act by filing with the Minister the form prescribed therefor.

  • (2) The form referred to in subsection (1) shall be filed by an individual

    • (a) with his income tax return, or

    • (b) if his income tax return has already been filed, with the Minister

    within one year from April 30th of the year following the year for which he so elects.

  • SOR/90-829, s. 39;
  • SOR/96-522, s. 21(F);
  • SOR/2000-133, s. 4(F).
 
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