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 IIIEmployment Included in or Excepted from Pensionable Employment by Regulation (continued)

Pensionable Employment (continued)

 For greater certainty, where the employment of an employee is, by virtue of the employee’s compliance with the requirements of paragraphs 29(c) to (f) included in a pensionable employment under any of sections 29 to 32, the employer of that employee is not required to pay an employer’s contribution in respect of the employment.

  • SOR/2019-41, s. 13(F)
  •  (1) Where any individual is placed by a placement or employment agency in employment with or for performance of services for a client of the agency and the terms or conditions on which the employment or services are performed and the remuneration thereof is paid constitute a contract of service or are analogous to a contract of service, the employment or performance of services is included in pensionable employment and the agency or the client, whichever pays the remuneration to the individual, shall, for the purposes of maintaining records and filing returns and paying, deducting and remitting contributions payable by and in respect of the individual under the Act and these Regulations, be deemed to be the employer of the individual.

  • (2) For the purposes of subsection (1), placement or employment agency includes any person or organization that is engaged in the business of placing individuals in employment or for performance of services or of securing employment for individuals for a fee, reward or other remuneration.

  • SOR/78-142, s. 3
  • SOR/2019-41, s. 14(F)
  •  (1) Notwithstanding any other provision of this Part

    • (a) subject to paragraphs 6(2)(a) to (i), (j.1) and (k) of the Act, if by virtue of any of the circumstances described in an agreement entered into under subsection 107(1) of the Act the legislation of Canada applies to a person in any year, the employment of that person in those circumstances is included in pensionable employment for that year, if

      • (i) his employer is an employer operating in Canada within the meaning given to that term by subsection 15(1),

      • (ii) his employer has, in respect of that employment, given an undertaking in prescribed form to pay the employee’s contributions and the employer’s contributions under sections 8 and 9 respectively, of the Act for the year and to file information returns in accordance with Part II, or

      • (iii) in any case where his employer is not an employer operating in Canada and has not given the undertaking described in subparagraph (ii) or has not complied with the undertaking in the year, that person complies with the requirements of paragraphs 29(c) to (f) in respect of that year; and

    • (b) where by virtue of any of the circumstances described in an agreement entered into under subsection 107(1) of the Act the legislation of the other country that is a party to the agreement applies to a person in any year, the employment of that person in those circumstances is excepted from pensionable employment for that year.

  • (2) Paragraph 15(1)(b) of the Act does not apply in respect of the employment of a person in employment that is included in pensionable employment by virtue of subparagraph (1)(a)(ii).

  • (3) For the purposes of this section, legislation has the meaning assigned to that term by the applicable agreement.

  • SOR/80-877, s. 1
  • SOR/90-829, s. 7
  • SOR/96-522, s. 2
  • SOR/2013-208, s. 8(F)
  • SOR/2015-158, s. 1

PART IVPrescribed Interest Rates and Refunds of Overpayment

 Where

  • (a) an amount in respect of an overpayment of contributions is refunded to an employee or a self-employed person or applied to a liability of the employee or self-employed person to Her Majesty in right of Canada, interest to be paid or applied under subsection 38(7) of the Act shall be calculated at the rate prescribed in paragraph 36(2)(b) and for the period that begins on the latest of

    • (i) May 1 of the year following the year for which the contributions were paid,

    • (ii) the day on which the application for the refund was received, and

    • (iii) the day on which the overpayment arose,

    and ends on the day on which the amount is so refunded or applied; and

  • (b) an amount in respect of an overpayment is refunded to an employer or applied to a liability of the employer to Her Majesty in right of Canada, interest to be paid or applied under subsection 38(7) of the Act shall be calculated at the rate prescribed in paragraph 36(2)(b) and for the period that begins on the later of

    • (i) the day on which the remittance that created the overpayment was received, and

    • (ii) the day on which the remittance that created the overpayment was due to be received,

    and ends on the day on which the amount is so refunded or applied.

  • SOR/79-141, s. 1
  • SOR/90-829, s. 8
  • SOR/95-287, s. 1
  •  (1) For the purposes of subsection (2), quarter means any of the following periods in a year:

    • (a) the period that begins on January 1 and ends on March 31;

    • (b) the period that begins on April 1 and ends on June 30;

    • (c) the period that begins on July 1 and ends on September 30; and

    • (d) the period that begins on October 1 and ends on December 31.

  • (2) For the purposes of

    • (a) every provision of the Act that requires interest at a prescribed rate to be paid to the Receiver General, the prescribed rate in effect during any particular quarter is the total of

      • (i) the rate that is the simple arithmetic mean, expressed as a percentage per annum and rounded to the next higher whole percentage where the mean is not a whole percentage, of all amounts each of which is the average equivalent yield, expressed as a percentage per annum, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at auctions of Government of Canada Treasury Bills during the first month of the quarter preceding the particular quarter, and

      • (ii) 4 per cent; and

    • (b) every provision of the Act that requires interest at a prescribed rate to be paid or applied on an amount payable by the Minister, the prescribed rate in effect during any particular quarter is the total of

      • (i) the rate determined under subparagraph (a)(i) in respect of the particular quarter, and

      • (ii) if the amount is payable to a corporation, zero per cent, and in any other case, 2 per cent.

  • SOR/79-141, s. 2
  • SOR/79-957, s. 1
  • SOR/80-930, s. 1
  • SOR/81-1029, s. 1
  • SOR/82-321, s. 1
  • SOR/82-597, s. 1
  • SOR/82-1096, s. 1
  • SOR/83-238, s. 1
  • SOR/84-459, s. 1
  • SOR/90-829, s. 9
  • SOR/95-287, s. 1
  • SOR/97-557, s. 1
  • 2010, c. 12, s. 34

 [Repealed, SOR/95-287, s. 1]

PART VPensions and Supplementary Benefits

Interpretation

  •  (1) In this Part,

    Canada child benefit

    Canada child benefit means the deemed overpayment determined in accordance with section 122.61 of the Income Tax Act in respect of a qualified dependant under seven years of age; (allocation canadienne pour enfants)

    Child Tax Benefit

    Child Tax Benefit[Repealed, 2016, c. 12, s. 85]

    Director

    Director[Repealed, SOR/96-522, s. 3]

    personal representative

    personal representative means the executor, administrator, heir or other person having the ownership or control of property comprised in the estate of a deceased person or, where there is no estate, the survivor of the deceased person or, where there is no such survivor, the next of kin of the deceased person. (représentant personnel)

  • (2) For the purposes of subsection 60(2) of the Act, a person entitled to make an application includes a person or agency authorized to receive a benefit under section 57 of these Regulations.

  • (3) For the purposes of subsection 60(4) of the Act, a person entitled to receive benefits includes a person or agency authorized to receive a benefit under section 57 of these Regulations.

  • (4) For the purpose of the definition public officer in subsection 104(1) of the Act, a prescribed individual is a person employed in a federal institution or whose services are required by a federal institution, on a casual or temporary basis or under a student employment program.

  • SOR/86-1133, s. 1
  • SOR/89-345, s. 1
  • SOR/90-829, s. 10
  • SOR/92-17, s. 2
  • SOR/93-11, s. 1
  • SOR/96-522, s. 3
  • SOR/99-192, s. 1
  • SOR/2000-411, s. 2
  • 2016, c. 12, s. 85
 
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