Canada Pension Plan Regulations

54.3 For the purposes of Part II of the Act, wholly or substantially, in respect of the cessation of paid employment or self-employment of an applicant referred to in paragraph 67(2)(c) or (d) of the Act or a contributor referred to in section 68.1 of the Act, means the cessation is absolute or is such that the applicant or contributor is no longer engaged in employment in respect of which the contributory salary and wages or contributory self-employed earnings yield an annual amount greater than 25% of the average of the Year’s Maximum Pensionable Earnings for the year in which the retirement pension would begin to be payable under paragraph 67(2)(c) or (d) of the Act and

• (a) if that year is before 1998, each of the two preceding years;

• (b) if that year is 1998, each of the three preceding years; or

• (c) if that year is after 1998, each of the four preceding years.