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

Regulations are current to 2019-05-07 and last amended on 2019-02-01. Previous Versions

PART ICollection and Payment of Employees’ and Employers’ Contributions (continued)

Prescribed Persons

  •  (1) The following are prescribed persons for the purposes of subsection 21(1) of the Act:

    • (a) an employer who is required, under subsection 21(1) of the Act and in accordance with paragraph 8(1.1)(b), to remit amounts deducted; and

    • (b) a person or partnership who, acting on behalf of one or more employers, remits the following amounts in a particular calendar year and whose average monthly remittance, in respect of those amounts, for the second calendar year preceding the particular calendar year, is equal to or greater than $50,000,

      • (i) amounts required to be remitted under subsection 21(1) of the Act,

      • (ii) amounts required to be remitted under subsection 153(1) of the Income Tax Act and a similar provision of a law of a province that imposes a tax on the income of individuals, where the province has entered into an agreement with the Minister of Finance for the collection of taxes payable to the province, in respect of payments described in the definition remuneration in subsection 100(1) of the Income Tax Regulations, and

      • (iii) amounts required to be remitted under subsection 53(1) of the Unemployment Insurance Act.

  • (2) For the purposes of paragraph (1)(b), the average monthly remittance made by a person or partnership on behalf of all the employers for whom that person or partnership is acting, for the second calendar year preceding the particular calendar year, is the quotient obtained when the aggregate, for that preceding year, of all amounts referred to in subparagraphs (1)(b)(i) to (iii) remitted by the person or partnership on behalf of those employers is divided by the number of months, in that preceding year, for which the person or partnership remitted those amounts.

  • SOR/93-533, s. 1

Security Interests

  •  (1) For the purpose of subsection 23(4.1) of the Act, prescribed security interest, in relation to an amount deemed by subsection 23(3) of the Act to be held in trust by a person means that part of a mortgage securing the performance of an obligation of the person, that encumbers land or a building, where the mortgage is registered pursuant to the appropriate land registration system before the time the amount is deemed to be held in trust by the person.

  • (2) For the purpose of subsection (1), where, at any time after 1999, the person referred to in subsection (1) fails to pay an amount deemed by subsection 23(3) of the Act to be held in trust by the person, as required under the Act, the amount of the prescribed security interest referred to in subsection (1) is deemed not to exceed the amount by which the amount, at that time, of the obligation outstanding secured by the mortgage exceeds the total of

    • (a) all amounts each of which is the value determined at the time of the failure, having regard to all the circumstances including the existence of any deemed trust for the benefit of Her Majesty pursuant to subsection 23(3) of the Act, of all the rights of the secured creditor securing the obligation, whether granted by the person or not, including guarantees or rights of set-off but not including the mortgage referred to in subsection (1), and

    • (b) all amounts applied after the time of the failure on account of the obligation,

    so long as any amount deemed under any enactment administered by the Minister, other than the Excise Tax Act, to be held in trust by the person, remains unpaid.

  • (3) For greater certainty, a prescribed security interest includes the amount of insurance or expropriation proceeds relating to land or a building that is the subject of a registered mortgage interest, adjusted after 1999 in accordance with subsection (2), but does not include a lien, a priority or any other security interest created by statute, an assignment or hypothec of rents or of leases, or a mortgage interest in any equipment or fixtures that a mortgagee or any other person has the right absolutely or conditionally to remove or dispose of separately from the land or building.

  • SOR/99-389, s. 1

PART IIInformation Returns

Interpretation

 In this Part, all words and expressions have the same meaning as in Part I.

Filing of Employer’s Returns

  •  (1) Subject to subsection (2), every person who has made a payment of remuneration during a year to an employee employed by him in pensionable employment shall, without notice or demand therefor, file with the Minister an information return for that year in prescribed form on or before the last day of February of the year next following.

  • (2) A person carrying on a business or activity with respect to which he employs employees in pensionable employment shall, if he ceases to carry on that business or activity, within 30 days of so ceasing and without notice or demand therefor, file with the Minister, with respect to those employees, the information return required by subsection (1).

 Every person who makes or has made a payment of remuneration at any time to an employee employed in pensionable employment shall on demand by registered letter from the Minister make an information return in prescribed form containing the information required therein and shall file the return with the Minister within such reasonable time as may be stipulated in the registered letter.

  • SOR/85-39, s. 3(F)

Legal Representatives and Others

  •  (1) When a person who is required to make a return under this Part for a year dies before having made the return, the return shall be filed by his legal representatives within 90 days of his death and shall be in respect of that year or, if the return is required in respect of the year in which he dies, in respect of that part thereof prior to his death.

  • (2) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee or committee and every agent or other person administering, managing, winding-up, controlling or otherwise dealing with the property, business or estate of a person who has not filed a return for a year as required by this Part shall file such return on that person’s behalf.

Distribution of Employee’s Portion of Return

  •  (1) Every person required by section 10 or 12 to file an information return for a year with the Minister shall supply, to each employee in respect of whose remuneration the return relates, two copies of the portion of the return relating to that employee.

  • (2) The copies referred to in subsection (1) shall, on or before the day the information return is required to be filed with the Minister, be sent to the employee by mail at his latest known address or be delivered to him in person.

  • (3) A person may send an information return, as required under subsection (1), in an electronic format if the person has received the express consent of the employee in writing or in an electronic format and, in that case, the person shall send a single copy of the information return to the employee on or before the date on which the return is to be filed with the Minister.

  • (4) A person who has not received the express consent of the employee in accordance with subsection (3) may still provide the information return to the employee, as required under subsection (1), in an electronic format unless the person is precluded from doing so under subsection 209(5) of the Income Tax Regulations. The person shall send a single copy of the information return to the employee, on or before the date on which the return is to be filed with the Minister.

  • SOR/2019-41, s. 10

Penalties

  •  (1) Every person who fails to file a return as and when required by this Part is liable to a penalty of $10 for each day of default, but not exceeding in all $250.

  • (2) Every person who fails to comply with section 13 is liable to a penalty of $10 for each day of default, but not exceeding in all $250.

PART IIIEmployment Included in or Excepted from Pensionable Employment by Regulation

Interpretation

  •  (1) In this Part,

    employer operating in Canada

    employer operating in Canada includes

    • (a) Her Majesty in right of Canada,

    • (b) Her Majesty in right of a province, if employment by Her Majesty in right of that province has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act,

    • (c) an agent of Her Majesty in right of a province, if employment by that agent has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act, and

    • (d) any employer who has an establishment in Canada and who

      • (i) is subject to income tax under Part I of the Income Tax Act, or

      • (ii) but for section 149 of the Income Tax Act, would be subject to income tax under Part I of that Act,

      for any taxation year for which he has taxable income; (employeur exerçant des opérations au Canada)

    employment in international transportation

    employment in international transportation means employment that is primarily engaged in by a person in a pay period and that is performed partly within and partly outside Canada on

    • (a) a ship,

    • (b) an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service under the Canada Transportation Act,

    • (c) a freight or passenger train, or

    • (d) a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States; (emploi dans le transport international)

    establishment in Canada

    establishment in Canada, with respect to an employer, means any office, warehouse, factory, oil well, gas well, mine, workshop, farm, timber land, pier, wharf, school, college, club, residence, hotel, motel, restaurant, tavern, bar or any other place or premises in Canada that is owned, leased or licensed by the employer and where the employer or one or more of his employees works or reports for work or from or at which one or more of his employees are paid; (établissement au Canada)

    ship

    ship means a vessel, boat or craft, used or designed to be used in navigation in, on, through or immediately above water. (navire)

  • (2) All other words and expressions in this Part have the same meaning as in Part I.

  • SOR/2013-208, s. 2
 
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