Canada Pension Plan ( R.S.C. , 1985, c. C-8)

1 This Act may be cited as the Canada Pension Plan .

R.S., c. C-5, s. 1

Interpretation

Marginal note: Definitions

2 (1) In this Act, of a person for a year has the meaning assigned by section 17.1; ( maximum supplémentaire des gains ouvrant droit à pension ) means, in Part II,

(a) a person or an estate that has applied for a benefit,
(b) a person who has applied for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c), or
(c) a person in respect of whom a division of unadjusted pensionable earnings has been approved under paragraph 55.1(1)(a); ( requérant )

of a person means an amount calculated in accordance with section 47 or 48; ( moyenne mensuelle des gains ouvrant droit à pension )

of a person for a year means

(a) where the person died after October in the year and before May in the immediately following year, the day that is 6 months after the day of death, and
(b) in any other case, April 30 in the immediately following year; ( date d’exigibilité du solde )

means a contribution under subsection 8(1), 9(1) or 10(1); ( cotisation de base )

of a contributor for a year means an amount calculated in accordance with section 53; ( gains non ajustés de base ouvrant droit à pension )

of a person for a year means an amount calculated in accordance with section 19; ( exemption de base )

means a person, estate or other body to whom a benefit has become payable; ( bénéficiaire )

means a benefit payable under this Act and includes a pension; ( prestation )

includes a profession, calling, trade, manufacture or undertaking of any kind whatever, and includes an adventure or concern in the nature of trade but does not include an office or employment; ( entreprise )

, in relation to a contributor, means a person who is cohabiting with the contributor in a conjugal relationship at the relevant time, having so cohabited with the contributor for a continuous period of at least one year. For greater certainty, in the case of a contributor’s death, the means the time of the contributor’s death; ( conjoint de fait )

means the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act ; ( indice des prix à la consommation )

means a contribution under this Act; ( cotisation )

, in respect of an employee, an employer and a self-employed person for a year, means the contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.1; ( taux de cotisation )

means a person who has made an employee’s contribution or a contribution in respect of the person’s self-employed earnings, and includes a person the amount of whose earnings on which a contribution has been made for a year under this Act calculated as provided in subparagraph 53(1)(b)(i) exceeds zero and a person to whom unadjusted pensionable earnings have been attributed under section 55, 55.1 or 55.2; ( cotisant )

of a contributor has, subject to paragraph 44(2)(b) and subsections 44(5) and 56(5), the meaning assigned by section 49; ( période cotisable )

of a person for a year means an amount calculated in accordance with section 12; ( traitement et salaire cotisables )

of a person for a year means an amount calculated in accordance with section 13; ( gains cotisables provenant du travail qu’une personne exécute pour son propre compte )

includes withhold; ( déduire )

has the meaning assigned by section 42; ( invalide )

includes an officer; ( employé )

means a person liable to pay salary, wages or other remuneration in relation to employment, and, in relation to an officer, includes the person from whom the officer receives their remuneration; ( employeur )

means the state of being employed under an express or implied contract of service or apprenticeship, and includes the tenure of an office; ( emploi )

means employment specified in subsection 6(2); ( emploi excepté )

means a contribution under subsection 8(1.1), 9(1.1) or 10(1.1); ( première cotisation supplémentaire )

, in respect of an employee, an employer and a self-employed person for a year, means the first additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; ( premier taux de cotisation supplémentaire )

of a contributor has the meaning assigned by section 49.1; ( première période cotisable supplémentaire )

of a person means an amount calculated in accordance with section 48.1; ( premiers gains mensuels supplémentaires ouvrant droit à pension )

of a contributor for a year means an amount calculated in accordance with section 53.1; ( premiers gains non ajustés supplémentaires ouvrant droit à pension )

of a person for a year has the meaning assigned by section 16; ( maximum des gains cotisables )

of a person for a year has the meaning assigned by section 17; ( maximum des gains ouvrant droit à pension )

means the position of an individual entitling him to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a minister of the Crown, the office of a lieutenant governor, the office of a member of the Senate or House of Commons, a member of a legislative assembly or a member of a legislative or executive council and any other office the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity, and also includes the position of a corporation director, and means a person holding such an office; ( fonction ou charge et fonctionnaire )

means a pension payable under this Act; ( pension )

[Repealed, 2012, c. 19, s. 225]

has the meaning assigned by section 43; ( indice de pension )

means employment specified in subsection 6(1); ( emploi ouvrant droit à pension )

(a) in the case of a form or the information to be given on a form, authorized by the Minister having the control and direction of the administration of the Part of this Act to which the context extends, and
(b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; ( prescrit )

means the Record of Earnings established under section 95; ( registre des gains )

means, in respect of any person, a guardian, curator, committee, executor, liquidator of a succession, administrator or other legal representative of that person; ( représentant )

[Repealed, R.S., 1985, c. 30 (2nd Supp.), s. 1]

[Repealed, 2012, c. 19, s. 225]

for a year means an amount calculated in accordance with section 15; ( traitement et salaire sur lesquels a été versée une cotisation de base )

for a year means an amount calculated in accordance with section 15.1; ( traitement et salaire sur lesquels a été versée une première cotisation supplémentaire )

for a year means an amount calculated in accordance with section 15.2; ( traitement et salaire sur lesquels a été versée une deuxième cotisation supplémentaire )

means a contribution under subsection 8(1.2), 9(1.2) or 10(1.2); ( deuxième cotisation supplémentaire )

, in respect of an employee, an employer and a self-employed person for a year, means the second additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; ( deuxième taux de cotisation supplémentaire )

of a contributor has the meaning assigned by section 49.2; ( deuxième période cotisable supplémentaire )

of a person means an amount calculated in accordance with section 48.2; ( deuxièmes gains mensuels supplémentaires ouvrant droit à pension )

of a contributor for a year means an amount calculated in accordance with section 53.2; ( deuxièmes gains non ajustés supplémentaires ouvrant droit à pension )

of a person for a year means an amount calculated in accordance with section 14; ( gains provenant du travail qu’une personne exécute pour son propre compte )

means a Social Insurance Number assigned to an individual under the authority of any Act of Parliament, and means a Social Insurance Number Card issued to an individual under that authority; ( numéro d’assurance sociale et carte matricule d’assurance sociale )

[Repealed, 2000, c. 12, s. 42]

of a contributor means an amount calculated in accordance with section 50.1; ( total des premiers gains supplémentaires ouvrant droit à pension )

of a contributor means an amount calculated in accordance with section 50; ( total des gains ouvrant droit à pension )

[Repealed, 2018, c. 12, s. 361]

of a contributor means an amount calculated in accordance with section 50.2; ( total des deuxièmes gains supplémentaires ouvrant droit à pension )

means base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings; ( gains non ajustés ouvrant droit à pension )

means a calendar year; ( année )

has the meaning assigned by section 18.1; ( maximum supplémentaire des gains annuels ouvrant droit à pension )

has the meaning assigned by section 20; ( exemption de base de l’année )

has the meaning assigned by section 18. ( maximum des gains annuels ouvrant droit à pension )

(a) any period of months ending with the time when he reached a specified age, the month in which he actually reached that age shall be included; and
(b) any period of months commencing with the time when he reached a specified age, the month in which he actually reached that age shall not be included.

R.S., 1985, c. C-8, s. 2
R.S., 1985, c. 30 (2nd Supp.), s. 1, c. 1 (4th Supp.), s. 45(F)
1991, c. 44, s. 1, c. 49, s. 203
1995, c. 33, s. 25
2000, c. 12, s. 42
2004, c. 25, s. 111
2009, c. 31, s. 25
2011, c. 24, s. 172
2012, c. 19, s. 225, c. 31, s. 193
2016, c. 14, s. 1
2018, c. 12, s. 361
2022, c. 10, s. 415

Application and Operation of Act

Marginal note: Definitions

3 (1) In this Act, means a province prescribed by a regulation made on the recommendation of the Minister of Employment and Social Development for the purposes of this Act as a province

(a) the government of which has, on or before May 3, 1965, signified the intention of that province to provide for the establishment and operation in that province, in lieu of the operation therein of this Act, of a plan of old age pensions and supplementary benefits providing for the making of contributions thereunder commencing with the year 1966 and providing for the payment of benefits thereunder comparable to those provided by this Act, or

(b) the government of which has, at any time after May 3, 1965, given notice in writing to the Minister of Employment and Social Development of the intention of that province to provide

(i) for the establishment and operation in that province, in lieu of the operation therein of this Act, of a plan of old age pensions and supplementary benefits providing for the making of contributions thereunder commencing with the third year following the year in which the notice was given and providing for the payment of benefits thereunder comparable to those then provided by this Act or by any provincial pension plan other than that plan, and
(ii) for the assumption under that plan of all obligations and liabilities accrued or accruing to the first day of that third year with respect to the payment of benefits under this Act attributable to contributions made under this Act in respect of employment in that province or in respect of self-employed earnings of persons resident in that province; ( province instituant un régime général de pensions )

means a plan of old age pensions and supplementary benefits for the establishment and operation of which provision has been made as described in paragraph (a) or (b) of the definition under a law of a province providing a comprehensive pension plan. ( régime provincial de pensions )

R.S., 1985, c. C-8, s. 3
1996, c. 11, s. 95
2005, c. 35, s. 67
2012, c. 19, s. 694
2013, c. 40, s. 238

Marginal note: Application in respect of province providing comprehensive pension plan

4 (1) Notwithstanding anything in this Act, except as provided in subsection (2),

(a) the provisions of this Act with respect to the making of contributions by employees and employers in respect of pensionable employment and the provisions of Part III with respect to employees in pensionable employment do not apply in relation to employment in a province providing a comprehensive pension plan; and
(b) the provisions of this Act with respect to the making of contributions by persons for any year in respect of self-employed earnings do not apply in relation to persons who on the last day of that year were resident in a province providing a comprehensive pension plan.

(a) employment by Her Majesty in right of Canada or by an agent of Her Majesty in right of Canada in a province providing a comprehensive pension plan, and
(b) any employment in a province providing a comprehensive pension plan if and to the extent that the establishment and operation of the plan referred to in paragraph (a) or (b) of the definition in subsection 3(1), as the case may be, in relation to persons employed in that employment is outside the legislative authority of the legislature of that province,

as though that employment were employment in a province other than a province providing a comprehensive pension plan.

R.S., 1985, c. C-8, s. 4
1996, c. 11, s. 95
2005, c. 35, s. 67
2012, c. 19, s. 694
2013, c. 40, s. 238

Electronic Alternatives

Marginal note: Minister’s power

4.1 The Minister of National Revenue may use electronic means to create, communicate, make available, collect, receive, store or otherwise deal with documents or information under this Act.

2007, c. 11, s. 1
2012, c. 19, s. 226

PART I Contributions

Marginal note: Definition of

5 (1) In this Part, means the Minister of National Revenue.
Marginal note: Delegation (2) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part.

R.S., 1985, c. C-8, s. 5
1998, c. 19, s. 251

DIVISION A Contributions Payable

Pensionable Employment

Marginal note: Pensionable employment

6 (1) Pensionable employment is

(a) employment in Canada that is not excepted employment;
(b) employment in Canada under Her Majesty in right of Canada that is not excepted employment; or
(c) employment included in pensionable employment by a regulation made under section 7.

(a) employment in agriculture or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering by an employer who either pays the employee less than two hundred and fifty dollars in cash remuneration in a year or employs the employee, on terms providing for payment of cash remuneration, for a period of less than twenty-five working days in a year;
(b) employment of a casual nature otherwise than for the purpose of the employer’s trade or business;
(c) employment as a teacher on exchange from a country other than Canada;
(d) employment of a person by the person’s spouse or common-law partner, unless the remuneration paid to the person may be deducted under the Income Tax Act in computing the income of the spouse or common-law partner;
(e) employment of a member of a religious order who has taken a vow of perpetual poverty and whose remuneration is paid either directly or by the member to the order;
(f) employment for which no cash remuneration is paid where the person employed is the child of, or is maintained by, the employer;
(g) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police, except as provided by any other Act of Parliament;
(h) employment in Canada by an employer who employs persons in Canada but under the terms of a reciprocal agreement between the Government of Canada and the government of another country is exempt from liability to make the contributions imposed on an employer by this Act;
(i) employment by Her Majesty in right of a province or by an agent of Her Majesty in right of a province;
(j) employment in Canada by the government of a country other than Canada or by an international organization;
(j.1) employment of an Indian, as defined in the Indian Act , in respect of which the earnings are not included in computing income for purposes of the Income Tax Act ; or
(k) employment excepted from pensionable employment by a regulation made under section 7.

R.S., 1985, c. C-8, s. 6
R.S., 1985, c. 30 (2nd Supp.), s. 2
2000, c. 12, s. 43
2016, c. 14, s. 2

Marginal note: Regulations respecting employment to be included in pensionable employment

7 (1) The Governor in Council may make regulations for including in pensionable employment

(a) any employment outside Canada or partly outside Canada, being employment that would be pensionable employment if it were in Canada;
(b) the entire employment under one employer of a person who is engaged by the employer partly in pensionable employment and partly in other employment;
(c) any employment if it appears to the Governor in Council that the nature of the work performed is similar to the work performed by persons employed in pensionable employment;
(d) the performance of services for remuneration if it appears to the Governor in Council that the terms or conditions on which the services are performed and the remuneration is paid are analogous to a contract of service, whether or not they constitute a contract of service;
(e) pursuant to an agreement with the government of a province, employment in Canada by Her Majesty in right of the province or by an agent of Her Majesty in right of the province;
(f) pursuant to an agreement with the employing government or organization, employment in Canada by the government of a country other than Canada or by an international organization; and
(g) any excepted employment other than employment described in paragraph 6(2)(g) or (i).

(a) any employment if it appears to the Governor in Council by reason of the laws of any country other than Canada that a duplication of contributions or benefits will result;
(b) any employment of a person by an employer resident outside Canada unless arrangements satisfactory to the Minister have been made for the payment of the contributions required by this Act to be made in respect of that employment;
(c) the entire employment under one employer of a person who is engaged by the employer partly in pensionable employment and partly in other employment;
(d) any employment if it appears to the Governor in Council that the nature of the work performed by persons employed in that employment is similar to the nature of the work performed by persons employed in employment that is not pensionable employment;
(e) any employment if it appears to the Governor in Council that the services are performed and the remuneration is paid in a manner analogous to the earning of income from the carrying on of a business; and
(f) any employment in which persons are ordinarily employed to an inconsiderable extent.

R.S., c. C-5, s. 7
1974-75-76, c. 4, s. 3

Contributions by Employees and Employers in respect of Pensionable Employment

Marginal note: Employee’s base contribution

8 (1) Every employee who is employed by an employer in pensionable employment shall, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee by the employer, make an employee’s base contribution for the year in which the remuneration is paid to the employee of an amount equal to the product obtained when the contribution rate for employees for the year is multiplied by the lesser of

(a) the employee’s contributory salary and wages for the year paid by the employer, minus such amount as or on account of the basic exemption for the year as is prescribed, and
(b) the employee’s maximum contributory earnings for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages paid by the employer on which a base contribution has been made for the year by the employee under a provincial pension plan.

(a) the employee’s contributory salary and wages for the year paid by the employer, minus the amount as or on account of the basic exemption for the year that is prescribed, and
(b) the employee’s maximum contributory earnings for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages paid by the employer on which a first additional contribution has been made for the year by the employee under a provincial pension plan.

(a) the amount by which the employee’s contributory salary and wages for the year paid by the employer — not exceeding the employee’s additional maximum pensionable earnings for the year — exceeds the employee’s maximum pensionable earnings for the year,

(b) the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages paid by the employer on which a second additional contribution has been made for the year by the employee under a provincial pension plan.

(a) the product obtained when the contribution rate for employees for the year under this Act is multiplied by the lesser of

(i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (4), and
(ii) the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (5);

(i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (4), and
(ii) the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (5);

(i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply — not exceeding the prorated portion of the employee’s additional maximum pensionable earnings for the year calculated under subsection (8),

(ii) the prorated portion of the employee’s maximum pensionable earnings for the year calculated under subsection (9);

(i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of a provincial pension plan apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (6), and
(ii) the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (7);

(i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of the provincial pension plan apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (6), and
(ii) the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (7); and

(i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of the provincial pension plan apply — not exceeding the prorated portion of the employee’s additional maximum pensionable earnings for the year calculated under subsection (10),

(ii) the prorated portion of the employee’s maximum pensionable earnings for the year calculated under subsection (11).

(a) the aggregate of all amounts deducted as required from the remuneration of that employee on account of the employee’s contributions under this Act for the year, minus the sum of the amounts determined under paragraphs (2)(a) to (a.2), and
(b) the excess amount calculated in accordance with subsection (2).

(a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to

(i) for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and
(ii) for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment,

(b) the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to

(i) for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and
(ii) for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment.

(a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to

(i) for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and
(ii) for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment,

(i) for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and
(ii) for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment.

(a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment,

(b) the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment.

(a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment,

(b) the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment.

R.S., 1985, c. C-8, s. 8
R.S., 1985, c. 30 (2nd Supp.), s. 3
1997, c. 40, s. 58
2011, c. 24, s. 173
2013, c. 33, s. 155
2016, c. 14, s. 3
2018, c. 12, s. 362

Marginal note: Employer’s base contribution

9 (1) Every employer shall, in respect of each employee employed by the employer in pensionable employment, make an employer’s base contribution for the year in which remuneration in respect of the pensionable employment is paid to the employee of an amount equal to the product obtained when the contribution rate for employers for the year is multiplied by the lesser of

(a) the contributory salary and wages of the employee for the year paid by the employer, minus such amount as or on account of the employee’s basic exemption for the year as is prescribed, and
(b) the maximum contributory earnings of the employee for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages on which a base contribution has been made for the year by the employer with respect to the employee under a provincial pension plan.

(a) the employee’s contributory salary and wages for the year paid by the employer, minus the amount as or on account of the employee’s basic exemption for the year that is prescribed, and
(b) the employee’s maximum contributory earnings for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages on which a first additional contribution has been made for the year by the employer with respect to the employee under a provincial pension plan.

(a) the amount by which the employee’s contributory salary and wages for the year paid by the employer — not exceeding the employee’s additional maximum pensionable earnings for the year — exceeds the employee’s maximum pensionable earnings for the year,

(b) the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages on which a second additional contribution has been made for the year by the employer with respect to the employee under a provincial pension plan.

(a) take into account the amount of contributory self-employed earnings of the person in the year as contributory salary and wages paid by the corporation to the employee in that year; and
(b) take into account one half of the contributions by the person in respect of self-employed earnings in the year as an amount deducted, remitted or contributed in relation to employee’s contributions for that year, and one half of that amount as an amount remitted or contributed in relation to employer’s contributions for that year.

R.S., 1985, c. C-8, s. 9
R.S., 1985, c. 30 (2nd Supp.), s. 3
2004, c. 22, s. 15
2011, c. 24, s. 174
2016, c. 14, s. 4
2018, c. 12, s. 363

Contributions by Persons in respect of Self-Employed Earnings

Marginal note: Base contribution in respect of self-employed earnings

10 (1) Every individual who is resident in Canada for the purposes of the Income Tax Act during a year and who has contributory self-employed earnings for the year shall make a base contribution for the year of an amount equal to the product obtained when the contribution rate for self-employed persons for the year is multiplied by the lesser of

(a) the individual’s contributory self-employed earnings for the year, minus the amount by which the individual’s basic exemption for the year exceeds the aggregate of

(i) all amounts deducted as prescribed on account of the individual’s basic exemption for the year whether by one or more employers pursuant to section 8, and
(ii) all amounts deducted as prescribed by or under a provincial pension plan on account of any like exemption for the year whether by one or more employers pursuant to that plan, and

(a) the individual’s contributory self-employed earnings for the year, minus the amount by which the individual’s basic exemption for the year exceeds the aggregate of

(i) all amounts deducted as prescribed on account of the individual’s basic exemption for the year whether by one or more employers under section 8, and
(ii) all amounts deducted as prescribed by or under a provincial pension plan on account of any like exemption for the year whether by one or more employers under that plan, and

(a) the amount by which the individual’s contributory self-employed earnings for the year — not exceeding the individual’s additional maximum pensionable earnings for the year — exceeds the individual’s maximum pensionable earnings for the year,

(b) the individual’s salary and wages, if any, on which a second additional contribution has been made for the year and the amount, if any, that is determined in the prescribed manner to be the individual’s salary and wages on which a second additional contribution has been made for the year by the individual under a provincial pension plan.

(a) take into account the amount of contributory salary and wages paid by the corporation to the employee in the year as contributory self-employed earnings of the person in the year; and
(b) take into account the amounts deducted, remitted or contributed by the corporation in relation to the employee’s contributions and the employer’s contributions in respect of the person for the year as contributions by the person in respect of self-employment earnings in that year.

R.S., 1985, c. C-8, s. 10
R.S., 1985, c. 30 (2nd Supp.), s. 3
2004, c. 22, s. 16
2016, c. 14, s. 5
2018, c. 12, s. 364

Marginal note: Election not to contribute in respect of self-employed earnings

11 (1) Subject to subsections (2) and (5), section 10 does not apply with respect to any year in respect of any individual who, being a member of a religious sect or a division of a religious sect certified by the Minister pursuant to subsection (6), elects not to make a contribution with respect to that year.

Marginal note: Idem (2) An election referred to in subsection (1) shall

(a) be made in such manner and form as may be prescribed;
(b) commence to have effect, if approved by the Minister, on and from January 1 of the year in which the election is filed with the Minister; and
(c) cease to have effect on January 1 of the year next following the day on which a revocation of the election made in prescribed manner is received by the Minister.

(a) the person making the election

(i) is a member of a religious sect or a division of a religious sect that has been certified pursuant to subsection (6), and
(ii) has been certified as such a member by a spokesman for that sect or division; and

(i) has been authorized by the sect or division to certify persons as being members of the sect or division, and
(ii) has certified that the sect or division maintains tenets, teachings and practices of kinds referred to in subparagraphs (6)(a)(i) and (ii).

(a) he is satisfied that the religious sect

(i) is a religious organization that has established tenets and teachings that oppose the acceptance of benefits from any private or public insurance that provides for payments in the event of death, disability, old age or retirement,
(ii) does, as a practice, make provisions for the support of dependent members that are reasonable in view of their general level of living, and
(iii) was in existence in Canada on January 1, 1966 and has been maintaining the tenets, teachings and practices referred to in subparagraphs (i) and (ii) since that date; and

1974-75-76, c. 4, s. 7

DIVISION B Calculation of Contributions

Contribution Rate

Marginal note: Contribution rate — 1966 to 1986

11.1 (1) The contribution rate for the years 1966 to 1986 is:

(a) for employees, 1.8% of contributory wages and salaries;
(b) for employers, 1.8% of contributory wages and salaries; and
(c) for self-employed persons, 3.6% of contributory self-employed earnings.

R.S., 1985, c. 30 (2nd Supp.), s. 4
1997, c. 40, s. 59
2016, c. 14, s. 6

First Additional Contribution Rate and Second Additional Contribution Rate

Marginal note: First and second additional contribution rates

11.2 The first additional contribution rate and the second additional contribution rate for employees, employers and self-employed persons for 2019 and subsequent years is as set out in Schedule 2, as amended from time to time under section 113.1.

2016, c. 14, s. 7

Contributory Salary and Wages

Marginal note: Amount of contributory salary and wages

12 (1) The amount of the contributory salary and wages of a person for a year is the person’s income for the year from pensionable employment, computed in accordance with the Income Tax Act , plus any deductions for the year made in computing that income otherwise than under paragraph 8(1)(c) of that Act, but does not include any such income received by the person

(a) before he reaches eighteen years of age;
(b) during any month that is excluded from that person’s contributory period under this Act or under a provincial pension plan by reason of disability;

(i) a retirement pension is payable to them under this Act or under a provincial pension plan, and
(ii) subject to subsection (1.1), they make an election to exclude the income; or

(a) shall be made or revoked in the prescribed form and manner;
(b) shall commence to have effect on the first day of the month following the month in which it is made;
(c) shall cease to have effect on the first day of the month following the month in which it is revoked;
(d) may be made only once in a year;
(e) may not be revoked in the year in which it is made;
(f) may not be made in a year in which an election is revoked; and
(g) is deemed to be an election in respect of the person’s income from all pensionable employment and in respect of their self-employed earnings.

R.S., 1985, c. C-8, s. 12
R.S., 1985, c. 30 (2nd Supp.), s. 5
2001, c. 17, s. 254
2004, c. 22, s. 17(E)
2009, c. 31, s. 26
2016, c. 14, s. 8
2018, c. 12, s. 365

Contributory Self-Employed Earnings

Marginal note: Amount of contributory self-employed earnings

13 (1) The amount of the contributory self-employed earnings of a person for a year is the amount of the self-employed earnings except that,

(a) for a year in which the person reaches eighteen or seventy years of age, in which their contributory period ends under this Act or under a provincial pension plan by reason of disability or in which a disability pension ceases to be payable to them under this Act or under a provincial pension plan, the amount of the contributory self-employed earnings is equal to that proportion of the amount of the self-employed earnings that the number of months in the year

(i) after

(A) they reach eighteen years of age, or
(B) the disability pension ceases to be payable, or

(A) they reach seventy years of age, or
(B) the month following the month in which their contributory period ends under this Act or under a provincial pension plan by reason of disability,

(a) shall be made or revoked in the prescribed form and manner;
(b) may be made only once for a year;
(c) may not be revoked for the year for which it is deemed to be made;
(d) may not be made for a year for which an election is revoked;
(e) is deemed to be made or revoked on the first day of the month referred to in the election or revocation, as the case may be; and
(f) may not be made for a year for which the person has income from pensionable employment.

(a) before the one in which the person reaches sixty-five years of age;
(b) before the one in which the retirement pension becomes payable; or
(c) after the one in which they reach seventy years of age.

(a) any period described in paragraph 12(1)(a), (b), (c) or (d); or

(b) any year that

(i) follows a year for which the person makes an election to exclude self-employed earnings, and
(ii) is not a year for which they revoke the election.

(a) the lesser of

(i) his contributory salary and wages for the year, and
(ii) his maximum pensionable earnings for the year,

(b) the aggregate of

(i) the person’s salary and wages on which a base contribution has been made for the year and the amount, if any, that is determined in the prescribed manner to be the person’s salary and wages on which a base contribution has been made for the year by the person under a provincial pension plan, and

(ii) the lesser of

(A) the aggregate of all amounts deducted as prescribed on account of his basic exemption for the year by one or more employers pursuant to section 8 and all amounts deducted as prescribed by or under a provincial pension plan on account of any like exemption for the year by one or more employers pursuant to such a plan, and
(B) his basic exemption for the year.

(a) the lesser of

(i) the person’s contributory salary and wages for the year, and
(ii) the person’s maximum pensionable earnings for the year,

(b) the aggregate of

(i) the person’s salary and wages on which a first additional contribution has been made for the year and the amount, if any, that is determined in the prescribed manner to be the person’s salary and wages on which a first additional contribution has been made for the year by the person under a provincial pension plan, and

(ii) the lesser of

(A) the aggregate of all amounts deducted as prescribed on account of the person’s basic exemption for the year by one or more employers under section 8 and all amounts deducted as prescribed by or under a provincial pension plan on account of any like exemption for the year by one or more employers under that plan, and
(B) the person’s basic exemption for the year.

(a) the lesser of

(i) the person’s contributory salary and wages for the year, and
(ii) the person’s additional maximum pensionable earnings for the year,

(b) the aggregate of

(i) the person’s salary and wages on which a first additional contribution has been made for the year and the person’s salary and wages on which a second additional contribution has been made for the year,
(i.1) the amount, if any, that is determined in the prescribed manner to be the person’s salary and wages on which a first additional contribution has been made for the year by the person under a provincial pension plan and the person’s salary and wages on which a second additional contribution has been made for the year by the person under a provincial pension plan,

(ii) the lesser of

(A) the aggregate of all amounts deducted as prescribed on account of the person’s basic exemption for the year by one or more employers under section 8 and all amounts deducted as prescribed by or under a provincial pension plan on account of any like exemption for the year by one or more employers under that plan, and
(B) the person’s basic exemption for the year, and

R.S., 1985, c. C-8, s. 13
R.S., 1985, c. 30 (2nd Supp.), s. 6
1997, c. 40, s. 60
2009, c. 31, s. 27
2016, c. 14, s. 9
2018, c. 12, s. 366

Marginal note: Amount of self-employed earnings for a year

14 The amount of the self-employed earnings of a person for a year is the aggregate of

(a) an amount equal to

(i) his income for the year from all businesses, other than a business more than fifty per cent of the gross revenue of which consisted of rent from land or buildings, carried on by him,

(ii) all losses sustained by him in the year in carrying on those businesses,

as such income and losses are computed under the Income Tax Act , except any such income or losses from the performance of services described in paragraph 7(1)(d) that has been included in pensionable employment by a regulation made under subsection 7(1) or by a regulation made under a provincial pension plan,

R.S., 1985, c. C-8, s. 14
R.S., 1985, c. 30 (2nd Supp.), s. 7

Marginal note: Idem

14.1 For the purposes of paragraph 14(a), where a member of a family in a congregation is specified in an election under subsection 143(2) of the Income Tax Act for a year, such part of the total of all amounts allocated to the family under that subsection for the year as may reasonably be regarded as having been derived from a business carried on by the congregation shall be deemed to be the member’s income (as computed under that Act) from such a business carried on by the member.

1991, c. 49, s. 204

Salary and Wages on which Contribution made

Marginal note: Amount of salary and wages on which base contribution made

15 (1) The amount of a person’s salary and wages on which a base contribution has been made for a year is the greater of the following amounts, divided by the contribution rate for employees for the year:

(a) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year under this Act, minus the portion of those amounts that exceeds the amount determined under paragraph 8(2)(a), and

(b) an amount equal to

(i) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year under this Act or under a provincial pension plan,

(ii) the sum of

(A) the amount determined under paragraph 8(2)(b), and
(B) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year under this Act or under a provincial pension plan, minus the sum of the amounts determined under paragraphs 8(2)(a) and (b).

R.S., 1985, c. C-8, s. 15
R.S., 1985, c. 30 (2nd Supp.), s. 8
2016, c. 14, s. 10
2018, c. 12, s. 367

Marginal note: Amount of salary and wages on which first additional contribution made

15.1 (1) The amount of a person’s salary and wages on which a first additional contribution has been made for a year is the greater of the following amounts, divided by the first additional contribution rate for employees for the year:

(a) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year under this Act, minus the portion of those amounts that exceeds the amount determined under paragraph 8(2)(a.1), and

(b) an amount equal to

(i) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year under this Act or under a provincial pension plan,

(ii) the sum of

(A) the amount determined under paragraph 8(2)(c), and
(B) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year under this Act or under a provincial pension plan, minus the sum of the amounts determined under paragraphs 8(2)(a.1) and (c).

2016, c. 14, s. 10
2018, c. 12, s. 368

Marginal note: Amount of salary and wages on which second additional contribution made

15.2 (1) The amount of a person’s salary and wages on which a second additional contribution has been made for a year is an amount equal to the product obtained when the ratio referred to in subsection 8(8) is multiplied by the following amount, divided by the second additional contribution rate for employees for the year:

(a) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s second additional contribution for the year under this Act or under a provincial pension plan and the amounts determined under clauses 15(1)(b)(ii)(B) and 15.1(1)(b)(ii)(B),

(b) the amount determined under subsection 8(2).

2016, c. 14, s. 10
2018, c. 12, s. 369

Marginal note: Special rule applicable in prescribed circumstances

15.3 If an employer has filed a return in accordance with this Part showing an amount as the salary and wages on which contributions have been made by an employee for a year under this Act, the amount so shown, multiplied by the contribution rate, the first additional contribution rate or the second additional contribution rate, as the case may be, for employees for the year, may, in prescribed circumstances, be substituted for the amount shown in the return as the aggregate of the amounts deducted by that employer on account of the employee’s contributions for the year under this Act, in calculating the amount to be determined under subsection 15(1), 15.1(1) or 15.2(1).

2016, c. 14, s. 10

Maximum Contributory Earnings

Marginal note: Amount of maximum contributory earnings for a year

16 The amount of the maximum contributory earnings of a person for a year is the amount of his maximum pensionable earnings for the year, minus the amount of his basic exemption for the year.

R.S., c. C-5, s. 15

Maximum Pensionable Earnings

Marginal note: Amount of maximum pensionable earnings

17 The amount of the maximum pensionable earnings of a person for a year is the amount of the Year’s Maximum Pensionable Earnings except that,

(a) for a year in which the person reaches eighteen or seventy years of age or die, in which their contributory period ends under this Act or under a provincial pension plan by reason of disability or in which a disability pension ceases to be payable to them under this Act or under a provincial pension plan, the amount of the maximum pensionable earnings is equal to that proportion of the amount of the Year’s Maximum Pensionable Earnings that the number of months in the year

(i) after

(A) they reach eighteen years of age, or
(B) the disability pension ceases to be payable, or

(A) they reach seventy years of age,
(B) they die, or
(C) the month following the month in which their contributory period ends under this Act or under a provincial pension plan by reason of disability,

including, if they die, the month in which they die, is of 12;

R.S., 1985, c. C-8, s. 17
R.S., 1985, c. 30 (2nd Supp.), s. 9
2009, c. 31, s. 28

Additional Maximum Pensionable Earnings

Marginal note: Amount of additional maximum pensionable earnings

17.1 The amount of the additional maximum pensionable earnings of a person for a year is the amount of the Year’s Additional Maximum Pensionable Earnings except that,

(a) for a year in which the person reaches 18 or 70 years of age or dies, in which their contributory period ends under this Act or under a provincial pension plan by reason of disability or in which a disability pension ceases to be payable to them under this Act or under a provincial pension plan, the amount of the additional maximum pensionable earnings is equal to that proportion of the amount of the Year’s Additional Maximum Pensionable Earnings that the number of months in the year

(i) after

(A) they reach 18 years of age, or
(B) the disability pension ceases to be payable, or

(A) they reach 70 years of age,
(B) they die, or
(C) the month following the month in which their contributory period ends under this Act or under a provincial pension plan by reason of disability,

including, if they die, the month in which they die, is of 12;

2016, c. 14, s. 11

Year’s Maximum Pensionable Earnings

Marginal note: Amount of Year’s Maximum Pensionable Earnings

18 (1) The amount of a Year’s Maximum Pensionable Earnings is

(a) for 1987, $25,900;

(b) subject to subsection (2), for 1988, an amount calculated by multiplying the Year’s Maximum Pensionable Earnings for 1987 by the ratio that

(i) the average for the twelve month period ending on June 30, 1987 of the Wage Measure for each month in that period

(ii) the average for the twelve month period ending on June 30, 1986 of the Wage Measure for each month in that period; and

(i) the average for the twelve month period ending on June 30 of the preceding year of the Wage Measure for each month in that period

(ii) the average for the twelve month period ending on June 30 of the year immediately preceding the preceding year of the Wage Measure for each month in that period.

(a) the Industrial Aggregate in Canada for the month as published by Statistics Canada under the authority of the Statistics Act ; or
(b) in the event that the Industrial Aggregate ceases to be published, such other measure as is prescribed by regulation for the month as published by Statistics Canada under the authority of the Statistics Act .

(a) the average for the twelve month period ending on June 30 of any year of the Industrial Aggregate or the other measure referred to in paragraph (5)(b) for each month in that period calculated pursuant to this section on the former time or content basis, as the case may be, and
(b) the average for that twelve month period of the Industrial Aggregate or the other measure referred to in paragraph (5)(b) for each month in that period calculated pursuant to this section on the new time or content basis, as the case may be,

of more than one per cent of the average for that twelve month period of the Industrial Aggregate or the other measure referred to in paragraph (5)(b) for each month in that period calculated pursuant to this section on the former time or content basis, the average for that twelve month period calculated on the new time or content basis shall be adjusted by the Minister, on the advice of the Chief Statistician of Canada, to reflect the former time or content basis, and any other averages that are calculated in determining the Year’s Maximum Pensionable Earnings for the year following that twelve month period shall be adjusted accordingly.

R.S., 1985, c. C-8, s. 18
R.S., 1985, c. 30 (2nd Supp.), s. 10
1991, c. 44, s. 2

Year’s Additional Maximum Pensionable Earnings

Marginal note: Amount of Year’s Additional Maximum Pensionable Earnings

18.1 (1) The amount of a Year’s Additional Maximum Pensionable Earnings is

(a) for 2024, 1.07 multiplied by the Year’s Maximum Pensionable Earnings for that year; and
(b) for 2025 and each subsequent year, 1.14 multiplied by the Year’s Maximum Pensionable Earnings for that year.

2016, c. 14, s. 12

Basic Exemption

Marginal note: Amount of basic exemption

19 The amount of the basic exemption of a person for a year is the amount of the Year’s Basic Exemption except that,

(a) for a year in which the person reaches eighteen or seventy years of age or die, in which their contributory period ends under this Act or under a provincial pension plan by reason of disability or in which a disability pension ceases to be payable to them under this Act or under a provincial pension plan, the amount of the basic exemption is equal to that proportion of the amount of the Year’s Basic Exemption that the number of months in the year

(i) after

(A) they reach eighteen years of age, or
(B) the disability pension ceases to be payable, or

(A) they reach seventy years of age,
(B) they die, or
(C) the month following the month in which their contributory period ends under this Act or under a provincial pension plan by reason of disability,

including, if they die, the month in which they die, is of 12;

(i) the product obtained by multiplying

(A) the Year’s Basic Exemption

(B) one-twelfth of the amount by which the number of months in the year for which a retirement pension is payable exceeds the greater of

(I) the number of months for which an election referred to in subparagraph 12(1)(c)(ii) or paragraph 13(1)(b) has effect, and
(II) the number of months after they reach seventy years of age or die, whichever is earlier, and

(A) the Year’s Maximum Pensionable Earnings

(B) one-twelfth of the amount by which the number of months in the year before the retirement pension becomes payable exceeds the number of months that are excluded from the contributory period under this Act or under a provincial pension plan by reason of disability.

R.S., 1985, c. C-8, s. 19
R.S., 1985, c. 30 (2nd Supp.), s. 11
2009, c. 31, s. 29

Year’s Basic Exemption

Marginal note: Amount of Year’s Basic Exemption

20 (1) Subject to subsection (2), the amount of a Year’s Basic Exemption is the highest multiple of $100 that is less than or equal to 10% of the Year’s Maximum Pensionable Earnings for the year.
Marginal note: Limitation (2) For each year after 1997 the amount of a Year’s Basic Exemption is $3,500.

R.S., 1985, c. C-8, s. 20
1997, c. 40, s. 61

DIVISION C Collection of Contributions

Employees and Employers

Marginal note: Amount to be deducted and remitted by employer

21 (1) Every employer paying remuneration to an employee employed by the employer at any time in pensionable employment shall deduct from that remuneration as or on account of the employee’s contributions for the year in which the remuneration in respect of the pensionable employment is paid to the employee any amount that is determined in accordance with prescribed rules and shall remit that amount, together with any amount that is prescribed with respect to the contributions required to be made by the employer under this Act, to the Receiver General at any time that is prescribed and, if at that prescribed time the employer is a prescribed person, the remittance shall be made to the account of the Receiver General at a financial institution (within the meaning that would be assigned by the definition in subsection 190(1) of the Income Tax Act if that definition were read without reference to its paragraphs (d) and (e)).
Marginal note: Exception — remittance to financial institution (1.1) For the purpose of subsection (1), a prescribed person referred to in that subsection is deemed to have remitted an amount to the account of the Receiver General at a financial institution referred to in that subsection if the prescribed person has remitted the amount to the Receiver General at least one day before the day on which the amount is due.
Marginal note: Liability for failure to deduct and remit (2) Subject to subsection (3), every employer who fails to deduct and remit an amount from the remuneration of an employee as and when required under subsection (1) is liable to pay to Her Majesty the whole amount that should have been deducted and remitted from the time it should have been deducted.

Marginal note: Subsequent decision — limit on liability (3) An employer is not liable for any amount that the employer fails to deduct as required by this Act from the remuneration of an employee, or for any interest or penalties for that failure, if

(a) the employer is informed in writing in a ruling under section 26.1 that the employer is not required to make the deduction;
(b) the ruling is not based on information provided by the employer to the Minister that was incorrect in a material particular; and
(c) it is subsequently decided under subsection 27.2(3) or section 28 that the deduction should have been made.

(a) subject to paragraph (b), if

(i) the Receiver General receives that amount on or before the day it was due, but that amount is not paid in the manner required, three per cent of that amount,

(ii) the Receiver General receives that amount

(A) no more than three days after it was due, three per cent of that amount,
(B) more than three days and no more than five days after it was due, five per cent of that amount, or
(C) more than five days and no more than seven days after it was due, seven per cent of that amount, or

R.S., 1985, c. C-8, s. 21
R.S., 1985, c. 6 (1st Supp.), s. 1, c. 46 (4th Supp.), s. 1
1991, c. 49, s. 205
1993, c. 24, s. 143
1997, c. 40, s. 62
2008, c. 28, s. 38
2011, c. 24, s. 175
2016, c. 14, s. 13
2018, c. 12, s. 370

Marginal note: Excess payment — amount deemed not deducted

21.01 (1) Subject to subsection (2), an amount deducted by an employer under subsection 21(1) for a year after 2015 in respect of an excess payment that was paid — as a result of a clerical, administrative or system error — as remuneration to an employee in respect of pensionable employment is deemed not to have been deducted for the purposes of this Act if

(a) before the end of the third year after the calendar year in which the amount was deducted,

(i) the employer elects to have this section apply in respect of the amount, and
(ii) the employee has repaid, or made an arrangement to repay, the employer;

A − B where is the aggregate of all amounts that were deducted by the employer as the employee’s contributions for the year in question; and is the aggregate of all amounts that would have been deducted by the employer as the employee’s contributions for that year had the employer not made the excess payment referred to in subsection (1).

Marginal note: Liability

21.1 (1) If an employer who fails to deduct or remit an amount as and when required under subsection 21(1) is a corporation, the persons who were the directors of the corporation at the time when the failure occurred are jointly and severally or solidarily liable, together with the corporation, to pay to Her Majesty that amount and any interest or penalties relating to it.
Marginal note: Application of Income Tax Act provisions (2) Subsections 227.1(2) to (7) of the Income Tax Act apply, with such modifications as the circumstances require, in respect of a director of a corporation referred to in subsection (1).
Marginal note: Assessment provisions applicable to directors (3) The provisions of this Act respecting the assessment of an employer for an amount payable by the employer under this Act and respecting the rights and obligations of an employer so assessed apply in respect of a director of a corporation in respect of an amount payable by the director under subsection (1) in the same manner and to the same extent as if the director were the employer referred to in those provisions.

R.S., 1985, c. 6 (1st Supp.), s. 2
2004, c. 25, s. 112(E)

Marginal note: Minister may assess amount payable

22 (1) The Minister may assess an employer for an amount payable by him under this Act, or may re-assess the employer or make additional assessments as the circumstances require, and the expression when used in this Act with reference to any action so taken by the Minister under this section includes any such re-assessment or additional assessment.
Marginal note: Notice of assessment and liability of employer (2) After assessing an employer for an amount payable by him under this Act, the Minister shall send the employer a notice of assessment, and on that notice being sent to the employer, the assessment shall be deemed to be valid and binding, subject to being varied or vacated on appeal under this Act, and the employer is liable to pay to Her Majesty the amount thereof forthwith.
Marginal note: Limitation on assessments (3) Notwithstanding subsection (1) or (2), no assessment, re-assessment or additional assessment of an amount payable by an employer under this Act may be made by the Minister under this section after four years have elapsed from the earliest of the days on or before which any contribution in relation to which that amount is payable should have been paid, unless the employer has made any misrepresentation or committed any fraud in filing any return or in supplying any information pursuant to this Part in relation thereto.

R.S., c. C-5, s. 23

Marginal note: Recovery of contributions, etc., as debt due to Her Majesty

23 (1) All contributions, interest, penalties and other amounts payable by a person under this Act are debts due to Her Majesty and recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided for by this Act.

Marginal note: Application of Income Tax Act provisions (2) Section 160, subsections 161(11) and 220(3.1), (4) and (5), sections 221.1 and 223 to 224.3, subsections 227(9.1) and (10), sections 229, 236 and 244 (except subsections 244(1) and (4)) and subsections 248(7) and (11) of the Income Tax Act apply, with such modifications as the circumstances require, in relation to all contributions, interest, penalties and other amounts payable by a person under this Act, and for the purposes of this subsection,

(a) the reference in subsection 224(1.2) of that Act to “subsection 227(10.1) or a similar provision” shall be read as a reference to “section 22 of the Canada Pension Plan ”; and
(b) subsection 224(1.2) of the Income Tax Act shall apply to employer’s contributions, employee’s contributions, and related interest, penalties or other amounts, subject to subsections 69(1) and 69.1(1) of the Bankruptcy and Insolvency Act and section 11.09 of the Companies’ Creditors Arrangement Act .

(a) to be held, from the time the amount was deducted by the employer, separate and apart from the property of the employer, in trust for Her Majesty whether or not the property is subject to such a security interest, and
(b) to form no part of the estate or property of the employer from the time the amount was so deducted, whether or not the property has in fact been kept separate and apart from the estate or property of the employer and whether or not the property is subject to such a security interest

and is property beneficially owned by Her Majesty notwithstanding any security interest in such property or in the proceeds thereof, and the proceeds of such property shall be paid to the Receiver General in priority to all such security interests.

(a) for which any employer is liable under this Act up to and including the date of distribution, and
(b) for the payment of which the responsible representative is or can reasonably be expected to become liable in his capacity as the responsible representative

have been paid or that security for the payment thereof has been accepted by the Minister.

R.S., 1985, c. C-8, s. 23
R.S., 1985, c. 5 (2nd Supp.), s. 1, c. 38 (3rd Supp.), s. 1
1991, c. 49, s. 206
1992, c. 27, s. 90
1993, c. 24, s. 154
1994, c. 21, s. 123
1997, c. 40, s. 63
1998, c. 19, s. 252
2000, c. 30, s. 155
2004, c. 25, s. 113
2005, c. 47, s. 137
2007, c. 36, s. 108
2016, c. 14, s. 14(F)

Marginal note: Books and records

24 (1) Every employer paying remuneration to an employee employed by him in pensionable employment shall keep records and books of account at his place of business or residence in Canada, or at such other place as may be designated by the Minister, in such form and containing such information as will enable any contributions payable under this Act or any contributions or other amounts that should have been deducted or paid to be determined, and where any such employer has failed to keep adequate records and books of account, the Minister may require him to keep such records and books of account as he may specify, and the employer shall thereafter keep records and books of account as so required.
Marginal note: Keeping of records and books of account (2) Every employer required by this section to keep records and books of account shall retain those records and books of account and every account and voucher necessary to verify the information contained therein until the expiration of six years from the end of the year in respect of which those records and books of account are kept or until written permission for their prior disposal is given by the Minister.
Marginal note: Electronic records (2.1) Every employer required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection (2).
Marginal note: Exemption (2.2) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt an employer or a class of employers from the requirement in subsection (2.1).
Marginal note: Retention for ruling or appeal (3) If the employer or an employee of the employer is subject to a ruling under section 26.1 or has made an appeal to the Minister under section 27 or 27.1, the employer shall retain every record, book of account, account and voucher necessary for dealing with the ruling or the appeal until the ruling is made or the appeal is disposed of and any further appeal is disposed of or the time for filing a further appeal has expired.

R.S., 1985, c. C-8, s. 24
1991, c. 49, s. 207
1997, c. 40, s. 64
1998, c. 19, s. 253

Marginal note: Interpretation

25 (1) In this section, means a person authorized by the Minister for the purposes of this section; ( personne autorisée ) includes money, securities and any of the following, whether computerized or not: books, records, letters, telegrams, vouchers, invoices, accounts and statements (financial or otherwise); ( documents ) means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes

(a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and
(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; ( maison d’habitation )

means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. ( juge )

(a) subject to subsection (3), enter any premises or place where any records or books of account are or should be kept; and
(b) require the owner, occupant or person in charge of the premises or place to give to the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner, occupant or person in charge of the premises or place to attend at such premises or place with the authorized person.

(a) that there are reasonable grounds to believe that a dwelling-house is a premises or place referred to in subsection (2),
(b) that entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, and
(c) that entry into the dwelling-house has been refused or that there are reasonable grounds for believing that entry thereto will be refused,

the judge shall issue a warrant authorizing an authorized person to enter that dwelling-house subject to such conditions as may be specified in the warrant but, where the judge is not satisfied that entry into that dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, the judge shall

(d) order the occupant of the dwelling-house to provide an authorized person with reasonable access to any document that is or should be kept therein, and
(e) make such other order as is appropriate in the circumstances to carry out the purposes of this Act

to the extent that access has been or may be expected to be refused and that the document is or may be expected to be kept in the dwelling-house.

(a) any information or additional information, including a return of income or a supplementary return; or
(b) any document.

(a) the person or group is ascertainable; and
(b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act.
(c) and (d) [Repealed, 1998, c. 19, s. 254]

R.S., 1985, c. C-8, s. 25
R.S., 1985, c. 5 (2nd Supp.), s. 2
1991, c. 49, s. 208
1994, c. 13, s. 8
1998, c. 19, s. 254
1999, c. 17, s. 111
2005, c. 38, s. 138

Marginal note: No action against person deducting

26 (1) No action lies against any person for deducting any sum of money in compliance or intended compliance with this Act.
Marginal note: Receipt of Minister sufficient discharge (2) The receipt of the Minister for an amount deducted by any person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to his creditor with respect thereto to the extent of the amount referred to in the receipt.

R.S., c. C-5, s. 27

Rulings and Appeals

Marginal note: Request for ruling

26.1 (1) The Minister of Employment and Social Development, an employer, an employee or a person claiming to be an employer or an employee may request an officer of the Canada Revenue Agency authorized by the Minister of National Revenue to make a ruling on any of the following questions:

(a) whether an employment is pensionable;
(b) how long an employment lasts, including the dates on which it begins and ends;
(c) what is the amount of any earnings from pensionable employment;
(d) whether a contribution is payable;
(e) what is the amount of a contribution that is payable; and
(f) who is the employer of a person in pensionable employment.

(a) an amount deducted from the remuneration of the person or paid by an employer as a contribution for the person is deemed to have been deducted or paid in accordance with this Act; or
(b) an amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act.

1997, c. 40, s. 65
1999, c. 17, s. 111
2005, c. 35, s. 67, c. 38, s. 138
2012, c. 19, s. 694
2013, c. 40, s. 238

Marginal note: Appeal of rulings

27 An appeal to the Minister from a ruling may be made by the Minister of Employment and Social Development at any time, and by any other person concerned within 90 days after the person is notified of the ruling.

R.S., 1985, c. C-8, s. 27
1993, c. 24, s. 144
1994, c. 13, s. 8
1997, c. 40, s. 65
2005, c. 35, s. 67
2012, c. 19, s. 694
2013, c. 40, s. 238

Marginal note: Appeal of assessments

27.1 An employer who has been assessed under section 22 may appeal to the Minister for a reconsideration of the assessment, either as to whether an amount should be assessed as payable or as to the amount assessed, within 90 days after being notified of the assessment.

1997, c. 40, s. 65

Marginal note: Notification of appeal

27.2 (1) Where an appeal is made to the Minister under section 27 or 27.1, the Minister shall

(a) notify any person who may be affected by the appeal that the Minister intends to decide the appeal, including the Minister of Employment and Social Development in the case of an appeal of a ruling; and
(b) give the person an opportunity to provide information and to make representations to protect the person’s interests, as the circumstances require.

1997, c. 40, s. 65
1999, c. 17, s. 111
2005, c. 35, s. 67, c. 38, s. 138
2012, c. 19, s. 694
2013, c. 40, s. 238

Marginal note: Minister’s authority not restricted

27.3 Nothing in sections 26.1 to 27.2 restricts the authority of the Minister to make a decision under this Part on the Minister’s own initiative or to make an assessment after the date mentioned in subsection 26.1(2).

1997, c. 40, s. 65

Marginal note: Appeal to Tax Court of Canada

28 (1) A person affected by a decision on an appeal to the Minister under section 27 or 27.1, or the person’s representative, may, within 90 days after the decision is communicated to the person, or within any longer time that the Tax Court of Canada on application made to it within 90 days after the expiration of those 90 days allows, appeal from the decision to that Court in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder.
Marginal note: Communication of decision (1.1) The determination of the time at which a decision on an appeal to the Minister under section 27 or 27.1 is communicated to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act .
Marginal note: Extension of time to appeal (1.2) Section 167, except paragraph 167(5)(a), of the Income Tax Act applies, with such modifications as the circumstances require, in respect of applications made under subsection (1).

Marginal note: Decision of Court (2) On an appeal under this section, the Tax Court of Canada may vacate, confirm or vary a decision on an appeal under section 27 or an assessment that is the subject of an appeal under section 27.1 or, in the case of an appeal under section 27.1, may refer the matter back to the Minister for reconsideration and reassessment, and shall without delay

(a) notify the parties to the appeal in writing of its decision; and
(b) give reasons for its decision, but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.

R.S., 1985, c. C-8, s. 28
R.S., 1985, c. 51 (4th Supp.), s. 9
1993, c. 27, s. 212
1997, c. 40, s. 65
1998, c. 19, s. 255

Marginal note: Authority to decide questions

29 (1) The authority of the Minister or the Tax Court of Canada to decide an appeal under section 27, 27.1 or 28 includes the authority to decide any question of fact or law necessary to be decided in the course of the appeal and to decide whether a person is or may be affected by the decision of the appeal.
Marginal note: Decisions and rulings final (2) Except as otherwise provided in this Act, the decision of the Minister or the Tax Court of Canada of an appeal under section 27, 27.1 or 28 and a ruling of an authorized officer under section 26.1 is final and binding for all purposes of this Act.
Marginal note: Allowance for attending appeal (3) If, on an appeal to the Tax Court of Canada from a decision of the Minister, a person affected by the decision is requested by the Court to attend before it on the consideration of the appeal and so attends, the person shall be paid such travel and other allowances, including compensation for loss of remunerative time, as are approved by the Treasury Board.

R.S., 1985, c. C-8, s. 29
R.S., 1985, c. 51 (4th Supp.), s. 9
1990, c. 8, ss. 45, 78
1997, c. 40, s. 65

DIVISION D Collection of Contributions in Respect of Self-Employed Earnings

Marginal note: Return to be filed

30 (1) Where a person is required to make a contribution for a year in respect of self-employed earnings, a return of the person’s self-employed earnings for the year shall, without notice or demand for it, be filed with the Minister in the prescribed form and manner and containing the prescribed information, by that person (or, if the person is unable for any reason to file the return, by their representative) on or before the day on or before which the person’s return of income under Part I of the Income Tax Act is required by that Part to be filed or would be required by that Part to be filed if tax under that Part were payable for the year.
Marginal note: Demand for return (2) Whether or not he is liable to make a contribution for a year in respect of his self-employed earnings and whether or not a return has been filed under subsection (1), every person shall, on demand from the Minister, served personally or by registered letter, file with the Minister in prescribed form and containing prescribed information, within such reasonable time as may be stipulated in the demand, a return of his self-employed earnings for the year designated therein.
Marginal note: Return by trustee, etc. (3) 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, estate or income of a person who has not filed a return of his self-employed earnings for a year as required by this section shall file with the Minister a return in prescribed form of that person’s self-employed earnings for the year.
Marginal note: Identification of province of residence (4) The prescribed information to be contained in any return of the self-employed earnings of a person for a year required by this section to be filed with the Minister shall identify the province in which that person was resident on the last day of that year.

Marginal note: Where no return filed within four years (5) The amount of any contribution required by this Act to be made by a person for a year in respect of their self-employed earnings for the year is deemed to be zero where

(a) the return of those earnings required by this section to be filed with the Minister is not filed with the Minister before the day that is four years after the day on or before which the return is required by subsection (1) to be filed; and
(b) the Minister does not assess the contribution before the end of those four years.

R.S., 1985, c. C-8, s. 30
1991, c. 49, s. 209
1997, c. 40, s. 66

Marginal note: Estimate to be made

31 Every person who is required by section 30 to file a return of the person’s self-employed earnings shall in the return estimate the amount of the contributions to be made by the person in respect of those earnings.

R.S., 1985, c. C-8, s. 31
2016, c. 14, s. 15

Marginal note: Examination of return and notice of assessment

32 The Minister shall, with all due dispatch, examine each return of self-employed earnings and assess the contributions for the year in respect of those earnings and the interest and penalties, if any, payable, and, after the examination, shall send a notice of assessment to the person by whom the return was filed.

R.S., 1985, c. C-8, s. 32
2016, c. 14, s. 15

Marginal note: Payment of contributions

33 (1) If the amount of the contributions required to be made by a person for a year in respect of the person’s self-employed earnings is $40 or less, or a person who is required by this Act to make contributions for a year in respect of the person’s self-employed earnings is not required by section 155 or 156 of the Income Tax Act to pay instalments for that year in respect of the person’s income tax, the person shall, on or before the person’s balance-due day for the year, pay to the Receiver General the whole amount of the contributions.

Marginal note: Farmers and fishers (2) Every person to whom section 155 of the Income Tax Act applies, other than a person to whom subsection (1) applies, shall pay to the Receiver General on or before December 31 in each year, two thirds of

(a) the contributions required to be made by the person for the year in respect of the person’s self-employed earnings, as estimated by the person; or
(b) the contributions required in respect of the person’s self-employed earnings for the preceding year.

(a) on or before March 15, June 15, September 15 and December 15 in the year, an amount equal to one quarter of

(i) the contributions required to be made by the person for the year in respect of the person’s self-employed earnings, as estimated by the person, or
(ii) the contributions required in respect of the person’s self-employed earnings for the preceding year; or

(i) March 15 and June 15 in the year, an amount equal to one quarter of the contributions required in respect of the person’s self-employed earnings for the second preceding year, and

(ii) September 15 and December 15 in the year, an amount equal to one half of the amount, if any, by which

(A) the contributions required in respect of the person’s self-employed earnings for the preceding year

(B) one half of the contributions required in respect of the person’s self-employed earnings for the second preceding year.

R.S., 1985, c. C-8, s. 33
1991, c. 49, s. 210
1993, c. 24, s. 145
2016, c. 14, s. 15

Marginal note: Interest on unpaid contributions

34 (1) If the amount paid by a person on or before the person’s balance-due day for a year on account of contributions required to be made by the person for the year in respect of the person’s self-employed earnings is less than the amount of the contributions required to be made by the person, interest at a prescribed rate per annum is payable by the person on the difference between those amounts from the balance-due day for the year to the day of payment.
Marginal note: Interest on instalments (2) In addition to any interest payable under subsection (1), if a person, being required by section 33 to pay a part or instalment of the contributions required to be made by the person, has failed to pay all or any part of the contributions as required, the person shall, on payment of the amount that the person failed to pay, pay interest on the amount at a prescribed rate per annum from the day on or before which the person was required to make the payment to the day of payment or the beginning of the period in respect of which the person is liable to pay interest on the amount under subsection (1), whichever is the earlier.

Marginal note: Limitation for farmers and fishers (3) For the purposes of subsection (2), if a person is required by subsection 33(2) to pay a part or instalment of the contributions required to be made by the person in respect of the person’s self-employed earnings, the person is deemed to have been liable to pay on or before the day referred to in subsection 33(2) a part or instalment that is equal to one of the following amounts, whichever gives rise to the least amount required to be paid by the person on or before that day:

(a) the contributions required to be made by the person for the year in respect of the person’s self-employed earnings, minus $40;
(b) the contributions required in respect of the person’s self-employed earnings for the preceding year;
(c) the amount stated to be the amount of the instalment payable by the person for the year in the notice, if any, sent to the person by the Minister.

(a) the contributions required to be made by the person for the year in respect of the person’s self-employed earnings, minus $40;
(b) the contributions required in respect of the person’s self-employed earnings for the preceding year;
(c) the amounts determined under paragraph 33(3)(b) in respect of the person for the year;
(d) the amounts stated to be the amounts of instalment payable by the person for the year in the notices, if any, sent to the person by the Minister.

R.S., 1985, c. C-8, s. 34
1991, c. 49, s. 211
1993, c. 24, s. 146
1994, c. 21, s. 124
2016, c. 14, s. 15

Marginal note: Failure to file a return

35 (1) Every person who fails to file a return of the person’s self-employed earnings for a year as and when required by section 30 is liable to a penalty of 5% of the part of the amount of the contributions required to be made by the person for the year in respect of the contributions that remained unpaid at the expiration of the time the return was required to be filed, except that, if that person is liable to a penalty under subsection 162(1) or (2) of the Income Tax Act in respect of the year, the Minister may reduce the penalty to which the person is liable under this section or may remit the penalty in whole or in part.
Marginal note: Idem (2) Every person who fails to file a return as required by subsection 30(3) is liable to a penalty of five dollars for each day of default, but not exceeding in all fifty dollars.

R.S., 1985, c. C-8, s. 35
1991, c. 49, s. 212
2016, c. 14, s. 16

Marginal note: Application of Income Tax Act provisions

36 Subject to this Part and except as otherwise provided by regulation, the provisions of Divisions I and J of Part I of the Income Tax Act with respect to payment of tax, assessments, objections to assessments, appeals, interest, penalties and excess refunds, and the provisions of Part XV (except section 221) and subsections 248(7) and (11) of that Act apply, with any modifications that the circumstances require, in relation to any amount paid or payable as or on account of the contributions for a year in respect of self-employed earnings as though that amount were an amount paid or payable as or on account of tax under that Act.

R.S., 1985, c. C-8, s. 36
R.S., 1985, c. 38 (3rd Supp.), s. 2
1991, c. 49, s. 213
2016, c. 14, s. 17

Marginal note: Priority in which payment to be applied

37 If any payment is made by a person to the Minister on account of taxes specified in section 228 of the Income Tax Act and of contributions under this Act in respect of self-employed earnings, despite any direction made by the person making the payment with respect to its application, the part of the payment that would be applied under that section in payment of tax under the Income Tax Act shall be applied in payment of the contributions under this Act and is deemed to be a payment on account of those contributions, and to the extent of the amount so applied shall not discharge liability for tax under the Income Tax Act , and any amount then remaining shall be applied in payment of tax under the Income Tax Act and shall discharge the liability of the person making the payment for that tax to the extent of that amount.

R.S., 1985, c. C-8, s. 37
2016, c. 14, s. 17

DIVISION E General

Refunds of Overpayments

Marginal note: Refund of overpayment

38 (1) If an overpayment has been made by an employee on account of the employee’s contributions under this Act for a year, the Minister must, if application in writing is made to the Minister by the employee not later than four years — or, in the case of an employee who, in respect of a disability pension, is notified after September 1, 2010 of a decision under subsection 60(7) or 81(2), a decision under subsection 82(11) or 83(11) as those subsections read immediately before their repeal or a decision under section 54 or 59 of the Department of Employment and Social Development Act , 10 years — after the end of the year, refund to the employee the amount of the overpayment.
Marginal note: Refund after decision on appeal (2) If an amount on account of contributions is deducted from the remuneration of an employee or is paid by an employer with respect to an employee, and it is decided by a decision on an appeal made under section 27, 27.1 or 28 that the amount exceeds the amount required by this Act to be deducted or paid, the Minister shall refund the excess if the employee or employer applies for it in writing to the Minister not later than 30 days after the decision is communicated to the employee or employer, as the case may be.
Marginal note: Refund of excess — employee (3) Despite anything in this Part, if an employee applies to the Minister and satisfies the Minister that, for any year, the amount deducted from the employee’s remuneration exceeds the contributions for the year required of the employee under section 8, the Minister may refund the amount of the excess. The application must be made within four years — or, in the case of an employee who, in respect of a disability pension, is notified after September 1, 2010 of a decision under subsection 60(7) or 81(2), a decision under subsection 82(11) or 83(11) as those subsections read immediately before their repeal or a decision under section 54 or 59 of the Department of Employment and Social Development Act , 10 years — after the end of the year.
Marginal note: Refund of amount remitted in excess — employer (3.1) Subject to subsection (3.2) but despite any other provision of this Part, if an employer applies to the Minister and satisfies the Minister that, for any year, the amount remitted by the employer as the employer’s contributions with respect to an employee exceeds the contributions for the year required of the employer under section 9 with respect to the employee, the Minister may refund the amount of the excess. The application must be made within four years after the end of the year.
Marginal note: No refund of employers’ contributions (3.2) No refund may be made of any contribution required to be made as an employer’s contribution under section 9.
Marginal note: Refund — section 21.01 amounts (3.3) If an amount remitted by an employer is deemed under section 21.01 not to have been deducted, the Minister may refund that amount to the employer if the employer applies to the Minister for the refund within four years after the end of the year for which the amount was remitted.

Marginal note: Refund of excess — self-employed person (4) If a person has paid, on account of the contributions required to be made by the person for a year in respect of the person’s self-employed earnings, an amount in excess of the contributions, the Minister

(a) may refund that part of the amount so paid in excess of the contributions on sending the notice of assessment of the contributions, without any application having been made for the refund; and
(b) must make such a refund after sending the notice of assessment, if application is made in writing by the contributor not later than four years — or, in the case of a contributor who, in respect of a disability pension, is notified after September 1, 2010 of a decision under subsection 60(7) or 81(2), a decision under subsection 82(11) or 83(11) as those subsections read immediately before their repeal or a decision under section 54 or 59 of the Department of Employment and Social Development Act , 10 years — after the end of the year.

(a) no interest shall be paid or applied if the amount of the interest is less than one dollar; and
(b) no interest shall be paid or applied on an amount that is refundable under subsection (4.1).

R.S., 1985, c. C-8, s. 38
1991, c. 49, s. 214
1997, c. 40, s. 67
2004, c. 22, s. 18
2009, c. 31, s. 30
2010, c. 25, s. 70
2012, c. 19, s. 227
2013, c. 40, s. 236
2016, c. 14, s. 18
2019, c. 29, s. 46

Marginal note: Refund of overpayment in accordance with agreement

39 (1) Despite anything in this Act, if an overpayment has been made by an employee on account of the employee’s contributions for a year under this Act, the Minister may, in accordance with any agreement that may be entered into by the Minister with the approval of the Governor in Council with the appropriate authority of a province having the administration of the provincial pension plan referred to in subsection 8(2), if application in writing is made to the Minister by the employee not later than four years after the end of the year, refund to the employee the whole amount of the excess referred to in that subsection, in which case the whole of that amount is deemed to be an overpayment made by the employee on account of the employee’s contributions for that year under this Act.
Marginal note: Saving (2) If, in accordance with any agreement entered into under subsection (1), the appropriate authority of a province has refunded to an employee the whole amount of the excess referred to in subsection 8(2) with respect to that employee, the whole of that amount is deemed to be an overpayment made by the employee on account of the employee’s contributions for that year under the provincial pension plan referred to in that subsection.
Marginal note: Provision for making of financial adjustments (3) Any agreement entered into under subsection (1) may provide for the making of any financial adjustments required to be made by reason of any payments made to employees in accordance with that agreement and for the crediting or charging of the amount of those adjustments to the Canada Pension Plan Account or the Additional Canada Pension Plan Account, as the case may be.

R.S., 1985, c. C-8, s. 39
2016, c. 14, s. 19

Regulations

Marginal note: Regulations

40 (1) The Governor in Council may make regulations

(a) prescribing or providing anything that, by this Part, is to be prescribed or is to be provided by regulations;
(b) requiring any class of persons to file information returns respecting any class of information required in connection with contributions under this Act, including information respecting contributions of employees of any such persons identified by the province in which the employees were employed;
(c) requiring a person who is, by a regulation made under paragraph (b), required to file an information return to supply a copy of the return or a prescribed portion thereof to the person or persons in respect of whose contributions the return or portion thereof relates;
(d) prescribing a penalty not exceeding ten dollars a day for each day of default and not exceeding in all two hundred and fifty dollars to which a person who fails to comply with a regulation made under paragraph (b) or (c) shall be liable;
(e) defining the expressions , , , , , , , , , , or for the purposes of this Act;
(f) respecting the manner in which any provision of this Act that applies or extends to an employer of an employee shall apply or extend to any person by whom the remuneration of an employee in respect of pensionable employment is paid either wholly or in part, and to the employer of any such employee;
(f.1) providing for the right of a person to whom a provision of this Act applies or extends by virtue of a regulation made under paragraph (f) to recover from the employer any amounts that the person becomes liable to pay by virtue of that regulation;
(g) specifying the circumstances in which and the conditions on which a person shall be deemed to be or have been, or not to be or have been, a member of the Canadian Forces or the Royal Canadian Mounted Police for the purposes of paragraph 6(2)(g);
(h) authorizing the Minister on behalf of the Government of Canada to enter into any agreement for giving effect to the provisions of paragraph 6(2)(h) or paragraph 7(1)(e) or (f);
(i) regulating the procedure to be followed in the determination by the Minister of questions under this Part;
(j) respecting the terms and conditions governing the making of refunds in accordance with any agreement under subsection 39(1) that may be entered into by the Minister on behalf of the Government of Canada; and
(k) generally for carrying out the purposes and provisions of this Part.

R.S., 1985, c. C-8, s. 40
1991, c. 49, s. 215
1998, c. 19, s. 256
2004, c. 22, s. 19
2018, c. 12, s. 371

Offences

Marginal note: Offence and punishment

41 (1) Every employer who fails to comply with subsection 21(1) or 23(3) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

(a) a fine not exceeding five thousand dollars; or
(b) both the fine described in paragraph (a) and imprisonment for a term not exceeding six months.

(a) makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Part or a regulation,
(b) to evade payment of a contribution imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of an employer,
(c) makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits, or assents to or acquiesces in the omission, to enter a material particular, in records or books of account of an employer,
(d) wilfully, in any manner, evades or attempts to evade, compliance with this Act or payment of contributions imposed by this Act, or
(e) conspires with any person to commit an offence described in any of paragraphs (a) to (d),

is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

(f) a fine of not less than twenty-five dollars and not more than five thousand dollars plus, in an appropriate case, an amount not exceeding double the amount of the contribution that should have been shown to be payable or that was sought to be evaded, or
(g) both the fine described in paragraph (f) and imprisonment for a term not exceeding six months.

R.S., 1985, c. C-8, s. 41
1999, c. 17, s. 111
2005, c. 38, s. 138

PART II Pensions and Supplementary Benefits

Interpretation

Marginal note: Definitions

42 (1) In this Part, , in the case of any contributor, means one hundred and twenty minus the number of months that were excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability; ( nombre de base des mois cotisables ) of a contributor means a child of the contributor, whether born before or after the contributor’s death, and includes

(a) an individual adopted legally or in fact by the contributor while the individual was under twenty-one years of age, and
(b) an individual in respect of whom, either legally or in fact, the contributor had, or immediately before the individual reached 21 years of age did have, parenting time or decision-making responsibility,

but does not include a child of the contributor who is adopted legally or in fact by someone other than the contributor or the contributor’s spouse or common-law partner prior to the death or disability of the contributor, unless the contributor was maintaining the child, as defined by regulation; ( enfant )

has the same meaning as in subsection 2(1) of the Divorce Act ; ( responsabilités décisionnelles )

of a contributor means a child of the contributor who

(a) is less than eighteen years of age,
(b) is eighteen or more years of age but less than twenty-five years of age and is in full-time attendance at a school or university as defined by regulation, or
(c) is a child other than a child described in paragraph (b), is eighteen or more years of age and is disabled, having been disabled without interruption since the time he reached eighteen years of age or the contributor died, whichever occurred later; ( enfant à charge )

or any form of that expression of like import means a dependent child of a contributor who is disabled, but does not include a dependent child described in paragraph (c) of the definition in this section; ( enfant d’un cotisant invalide )

means a person who received or is in receipt of an allowance or a family allowance pursuant to the Family Allowances Act , chapter F-1 of the Revised Statutes of Canada, 1970, as it read immediately before being repealed or the Family Allowances Act for that period prior to a child reaching seven years of age, and such other persons as may be prescribed by regulation; ( bénéficiaire d’une allocation familiale )

, in respect of a contributor for a year, means the average of the Year’s Maximum Pensionable Earnings for that year and

(a) where the year is before 1998 or the date of birth of the contributor is before January 1, 1933, the two previous years, or

(b) in any other case,

(i) where the year is 1998, the three previous years, and
(ii) where the year is after 1998, the four previous years; ( maximum moyen des gains ouvrant droit à pension )

means the Minister of Employment and Social Development; ( ministre )

of a contributor means a dependent child of a contributor who has died but does not include a dependent child described in paragraph (c) of the definition ; ( orphelin )

means the time that a child spends in the care of a person who is a parent of the child, who stands in the place of a parent or who intends to stand in the place of a parent, whether or not the child is physically with that person during that entire time; ( temps parental )

, in respect of an occupation, has the meaning that may be prescribed; ( véritablement rémunératrice )

[Repealed, 2000, c. 12, s. 44]

, in relation to a deceased contributor, means

(a) if there is no person described in paragraph (b), a person who was married to the contributor at the time of the contributor’s death, or
(b) a person who was the common-law partner of the contributor at the time of the contributor’s death; ( survivant )

means a survivor of a contributor who wholly or substantially maintains one or more dependent children of the contributor; ( survivant avec enfant à charge )

has such meaning as may be prescribed. ( entièrement ou dans une large mesure )

(a) a person shall be considered to be disabled only if he is determined in prescribed manner to have a severe and prolonged mental or physical disability, and for the purposes of this paragraph,

(i) a disability is severe only if by reason thereof the person in respect of whom the determination is made is incapable regularly of pursuing any substantially gainful occupation, and
(ii) a disability is prolonged only if it is determined in prescribed manner that the disability is likely to be long continued and of indefinite duration or is likely to result in death; and

R.S., 1985, c. C-8, s. 42
R.S., 1985, c. 30 (2nd Supp.), s. 12
1992, c. 1, s. 23
1996, c. 11, s. 95
1997, c. 40, s. 68
2000, c. 12, s. 44
2005, c. 35, s. 67
2009, c. 31, s. 31
2012, c. 19, s. 694, c. 31, s. 194
2013, c. 40, s. 238
2024, c. 17, s. 187

Pension Index

Marginal note: Pension Index for subsequent years

43 (1) Subject to subsection (2), the Pension Index for each year shall be calculated, in prescribed manner, as the average for the twelve month period ending October 31 in the preceding year of the Consumer Price Index for each month in that twelve month period.
Marginal note: Exception (2) For any year for which the calculation required by subsection (1) yields a Pension Index that is less than the Pension Index for the preceding year, the Pension Index shall be taken to be the Pension Index for the preceding year.
Marginal note: Where basis of Consumer Price Index is changed (3) Where at any time the Consumer Price Index is adjusted to reflect a new time basis or a new content basis with a resulting percentage adjustment being made in the figures for that Index, a corresponding percentage adjustment shall, at the time of the next calculation of the Pension Index, be made in all values then existing of the Pension Index.

R.S., 1985, c. C-8, s. 43
1991, c. 44, s. 3

DIVISION A Benefits Payable

Marginal note: Benefits payable

44 (1) Subject to this Part,

(a) a retirement pension shall be paid to a contributor who has reached sixty years of age;

(b) a disability pension shall be paid to a contributor who has not reached sixty-five years of age, to whom no retirement pension is payable, who is disabled and who

(i) has made base contributions for not less than the minimum qualifying period,
(ii) is a contributor to whom a disability pension would have been payable at the time the contributor is deemed to have become disabled if an application for a disability pension had been received before the contributor’s application for a disability pension was actually received, or
(iii) is a contributor to whom a disability pension would have been payable at the time the contributor is deemed to have become disabled if a division of unadjusted pensionable earnings that was made under section 55 or 55.1 had not been made;
(iv) [Repealed, 1997, c. 40, s. 69]

(i) before 2019, to the survivor of a deceased contributor who has made base contributions for not less than the minimum qualifying period, if the survivor

(A) has reached 65 years of age, or

(B) in the case of a survivor who has not reached 65 years of age,

(I) had at the time of the death of the contributor reached 35 years of age,
(II) was at the time of the death of the contributor a survivor with dependent children, or
(III) is disabled, and

(i) has made base contributions for not less than the minimum qualifying period,
(ii) is a contributor to whom a disability pension or a post-retirement disability benefit would have been payable at the time the contributor is deemed to have become disabled if an application for a disability pension or a post-retirement disability benefit had been received before the application was actually received, or
(iii) is a contributor to whom a disability pension or a post-retirement disability benefit would have been payable at the time the contributor is deemed to have become disabled if a division of unadjusted pensionable earnings that was made under section 55 or 55.1, had not been made;
(iv) [Repealed, 1997, c. 40, s. 69]

(i) the beneficiary has made base contributions for not less than the minimum qualifying period and that period ends after 2018,
(ii) the beneficiary is a contributor to whom a post-retirement disability benefit would have been payable at the time the contributor is deemed to have become disabled if an application for a post-retirement disability benefit had been received before the application was actually received, or
(iii) the beneficiary is a contributor to whom a post-retirement disability benefit would have been payable at the time the contributor is deemed to have become disabled if a division of unadjusted pensionable earnings that was made under section 55 or 55.1 had not been made.

(a) a contributor is deemed to have made base contributions for not less than the minimum qualifying period only if the contributor has made base contributions during the contributor’s contributory period on earnings that are not less than the contributor’s basic exemption, calculated without regard to subsection 20(2),

(i) for at least four of the last six calendar years included either wholly or partly in the contributor’s contributory period or, where there are fewer than six calendar years included either wholly or partly in the contributor’s contributory period, for at least four years,
(i.1) for at least 25 calendar years included either wholly or partly in the contributor’s contributory period, of which at least three are in the last six calendar years included either wholly or partly in the contributor’s contributory period, or
(ii) for each year after the month of cessation of the contributor’s previous disability benefit; and

(i) commencing January 1, 1966 or when he reaches eighteen years of age, whichever is the later, and
(ii) ending with the month in which he is determined to have become disabled for the purpose of paragraph (1)(b),

(iii) any month that was excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability, and
(iv) in relation to any benefits payable under this Act for any month after December, 1977, any month for which the contributor was a family allowance recipient in a year for which the contributor’s base unadjusted pensionable earnings are less than the basic exemption of the contributor for the year, calculated without regard to subsection 20(2).

(a) they became disabled in a month in which they were a family allowance recipient;

(b) in the year in which they became disabled

(i) the child in respect of which they were a family allowance recipient reached seven years of age, and
(ii) their base unadjusted pensionable earnings were less than their basic exemption, calculated without regard to subsection 20(2); and

(a) for at least one third of the total number of years included either wholly or partly within their contributory period, excluding from the calculation of that contributory period any month in a year after the year in which the contributor reaches 65 years of age and for which the contributor’s base unadjusted pensionable earnings were equal to or less than the contributor’s basic exemption for that year, but in no case for less than three years; or
(b) for at least ten years.

(a) for at least four of the last six calendar years included either wholly or partly in the contributor’s contributory period;
(b) for at least 25 calendar years included either wholly or partly in the contributor’s contributory period, of which at least three are in the last six calendar years included either wholly or partly in the contributor’s contributory period; or
(c) for each year after the month of cessation of the contributor’s previous disability pension or post-retirement disability benefit.

(a) commencing when they reach 18 years of age, and
(b) ending with the month in which they are determined to have become disabled for the purpose of paragraph (1)(h),

(c) any month that was excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability, and
(d) in relation to any benefits payable under this Act for any month after December 1977, any month for which the contributor was a family allowance recipient in a year for which the contributor’s base unadjusted pensionable earnings are less than the contributor’s basic exemption for the year, calculated without regard to subsection 20(2).

R.S., 1985, c. C-8, s. 44
R.S., 1985, c. 30 (2nd Supp.), s. 13
1991, c. 44, s. 4
1992, c. 2, s. 1
1997, c. 40, s. 69
2000, c. 12, ss. 45, 64
2007, c. 11, s. 2
2009, c. 31, s. 32
2012, c. 31, s. 195
2016, c. 14, s. 20
2018, c. 12, s. 372
2022, c. 10, s. 416

Marginal note: Survivor’s pension, death benefit or orphan’s benefit not payable

44.1 (1) Despite section 44, a survivor’s pension, death benefit or orphan’s benefit is not payable to an individual in the following circumstances:

(a) in the case of the survivor’s pension, the individual who otherwise would have been entitled to receive the survivor’s pension as a result of the death of the contributor is not so entitled if the Minister is informed and satisfied that the individual has been convicted of first or second degree murder or manslaughter of the contributor;
(b) in the case of the death benefit, the individual who otherwise would have been entitled to receive the death benefit under section 71 as a result of the death of the contributor is not so entitled if the Minister is informed and satisfied that the individual has been convicted of first or second degree murder or manslaughter of the contributor; and

(c) in the case of the orphan’s benefit, the individual who otherwise would have been entitled to receive the orphan’s benefit as a result of the death of the contributor is not so entitled if the Minister is informed and satisfied that the individual

(i) has been convicted of first or second degree murder or manslaughter of the contributor,
(ii) has received an adult sentence for that murder or manslaughter, and
(iii) is 18 years of age or older.

2015, c. 17, s. 1

DIVISION B Calculation of Benefits

Basic Amount and Annual Adjustment

Marginal note: Basic amount of benefit

45 (1) A reference in this Part to the basic amount of any benefit shall be construed as a reference to the amount thereof calculated as provided in this Part without regard to subsection (2).

Marginal note: Annual adjustments (2) Where any benefit has become payable commencing with a month in any year, the basic monthly amount of the benefit shall be adjusted annually, in prescribed manner, so that the amount payable for a month in any following year is an amount equal to the product obtained by multiplying

(a) the amount that would have been payable for that month if no adjustment had been made under this section with respect to that following year,

(b) the ratio that the Pension Index for that following year bears to the Pension Index for the year preceding that following year.

R.S., 1985, c. C-8, s. 45
R.S., 1985, c. 30 (2nd Supp.), s. 14

Retirement Pension

Marginal note: Amount of retirement pension

46 (1) Subject to this section, a retirement pension payable to a contributor is a basic monthly amount equal to the aggregate of

(a) 25% of their average monthly pensionable earnings,
(b) 8.33% of their first additional monthly pensionable earnings, and
(c) 33.33% of their second additional monthly pensionable earnings.

(a) the aggregate of

(i) the portion of the basic monthly amount of the retirement pension calculated in accordance with paragraph (1)(a) that would be payable to the contributor had their base unadjusted pensionable earnings not been subject to the division, multiplied by the number of months that have been excluded from the contributor’s contributory period by reason of disability, and
(ii) the portion of the basic monthly amount of the retirement pension calculated in accordance with paragraph (1)(a) that would be payable following the division, multiplied by the number of months in the contributor’s contributory period calculated in accordance with section 49

(b) the aggregate of

(i) the number of months that have been excluded from the contributor’s contributory period by reason of disability, and
(ii) the number of months in the contributor’s contributory period calculated in accordance with section 49.

(a) an amount equal to what the adjustment factor referred to in subsection (3) or (3.1), as the case may be, would have been if the retirement pension had commenced in the month in which the increase commences to be payable, and
(b) 1;

(a) the amount by which the survivor’s pension has been reduced

(b) the ratio that the Pension Index for the year in which the retirement pension first commenced to be payable bears to the Pension Index for the year in which the survivor’s pension is reduced.

R.S., 1985, c. C-8, s. 46
R.S., 1985, c. 30 (2nd Supp.), s. 15, c. 18 (3rd Supp.), s. 29
1991, c. 44, s. 5
2009, c. 31, s. 33
2016, c. 14, s. 21

Marginal note: Amount of average monthly pensionable earnings

47 Where a retirement pension becomes payable to a contributor commencing with any month before January, 1976, his average monthly pensionable earnings are an amount calculated by dividing his total pensionable earnings by the basic number of contributory months.

R.S., c. C-5, s. 47

Marginal note: Average monthly pensionable earnings in case of pension commencing after December, 1975

48 (1) Subject to subsections (2), (3) and (4), where a retirement pension becomes payable to a contributor commencing with any month after December, 1975, his average monthly pensionable earnings are an amount calculated by dividing his total pensionable earnings by the total number of months in his contributory period or by the basic number of contributory months, whichever is the greater.

Marginal note: Deductions in calculating average monthly pensionable earnings of certain months during child raising years (2) In calculating the average monthly pensionable earnings of a contributor in accordance with subsection (1) for the purpose of calculating or recalculating benefits payable for a month commencing on or after January 1, 1978, there may be deducted

(a) from the total number of months in a contributor’s contributory period, those months during which he was a family allowance recipient and during which his pensionable earnings were less than his average monthly pensionable earnings calculated without regard to subsections (3) and (4), but no such deduction shall reduce the number of months in his contributory period to less than the basic number of contributory months, except

(i) for the purpose of calculating a disability benefit in respect of a contributor who is deemed to have become disabled for the purposes of this Act after December 31, 1997, in which case the words “the basic number of contributory months” shall be read as “48 months”,
(i.1) for the purpose of calculating a disability benefit in respect of a contributor who is deemed to have become disabled for the purposes of this Act in 1997, in which case the words “the basic number of contributory months” shall be read as “24 months”, and
(ii) for the purpose of calculating a death benefit and a survivor’s pension, in which case the words “the basic number of contributory months” shall be read as “thirty-six months”; and

(a) from the total number of months remaining in his contributory period, the number of months therein after he reached sixty-five years of age or by which the total exceeds the basic number of contributory months, whichever is the lesser; and
(b) from the contributor’s total pensionable earnings remaining after the deduction under paragraph (2)(b), the aggregate of the contributor’s pensionable earnings for a number of months equal to the number of months deducted under paragraph (a), for which months that aggregate is less than — or, if not less than, then equal to — the aggregate of the contributor’s pensionable earnings for any other like number of months in the contributor’s contributory period other than for months for which a deduction has already been made under subsection (2).

(a) from the number of months remaining, a number of months equal to the lesser of

(i) subject to subsection (5), if the retirement pension or other benefit becomes payable commencing with a month before January 2012, fifteen per cent of the number remaining — and sixteen per cent commencing with a month after December 2011 and before January 2014 and seventeen per cent commencing with a month after December 2013 — and, if that per cent includes a fraction of a month, the fraction shall be taken to be a complete month, and
(ii) the number of months by which the number remaining exceeds one hundred and twenty; and

R.S., 1985, c. C-8, s. 48
R.S., 1985, c. 30 (2nd Supp.), s. 16
1997, c. 40, s. 70
2009, c. 31, s. 34
2012, c. 31, s. 196

Marginal note: First additional monthly pensionable earnings

48.1 The first additional monthly pensionable earnings of a contributor are an amount calculated by

(a) in the case where their first additional contributory period is less than or equal to 480 months, dividing their total first additional pensionable earnings by 480; or
(b) in the case where their first additional contributory period exceeds 480 months, dividing the aggregate of their 480 highest first additional pensionable earnings for a month by 480.

2016, c. 14, s. 22

Marginal note: Second additional monthly pensionable earnings

48.2 The second additional monthly pensionable earnings of a contributor are an amount calculated by

(a) in the case where their second additional contributory period is less than or equal to 480 months, dividing their total second additional pensionable earnings by 480; or
(b) in the case where their second additional contributory period exceeds 480 months, dividing the aggregate of their 480 highest second additional pensionable earnings for a month by 480.

2016, c. 14, s. 22

Marginal note: Contributory period

49 The contributory period of a contributor is the period commencing January 1, 1966 or when he reaches eighteen years of age, whichever is the later, and ending

(a) where a benefit other than a disability pension commences before the end of 1986, when he reaches sixty-five years of age, or if he makes a contribution for earnings after he reaches sixty-five years of age, with the month for which he last made such a contribution, and in any case not later than the month in which he dies, or

(b) where a benefit other than a disability pension or a post-retirement disability benefit commences after the end of 1986, with the earliest of

(i) the month preceding the month in which he reaches seventy years of age,
(ii) the month in which he dies, or
(iii) the month preceding the month in which the retirement pension commences,

(c) any month that was excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability, and
(d) in relation to any benefits payable under this Act for any month after December, 1977, any month for which the contributor was a family allowance recipient in a year for which the contributor’s base unadjusted pensionable earnings were equal to or less than the contributor’s basic exemption for the year.

R.S., 1985, c. C-8, s. 49
R.S., 1985, c. 30 (2nd Supp.), s. 17
2016, c. 14, s. 23
2022, c. 10, s. 417

Marginal note: First additional contributory period

49.1 The first additional contributory period of a contributor is the period commencing January 1, 2019 or when they reach 18 years of age, whichever is the later, and ending with the earliest of

(a) the month preceding the month in which they reach 70 years of age,
(b) the month in which they die, and
(c) the month preceding the month in which the retirement pension commences.

2016, c. 14, s. 24

Marginal note: Second additional contributory period

49.2 The second additional contributory period of a contributor is the period commencing January 1, 2024 or when they reach 18 years of age, whichever is the later, and ending with the earliest of

(a) the month preceding the month in which they reach 70 years of age,
(b) the month in which they die, and
(c) the month preceding the month in which the retirement pension commences.

2016, c. 14, s. 24

Marginal note: Total pensionable earnings

50 The total pensionable earnings of a contributor are the total for all months in his contributory period of his pensionable earnings for each month calculated as provided in section 51.

R.S., c. C-5, s. 50

Marginal note: Total first additional pensionable earnings

50.1 The total first additional pensionable earnings of a contributor are the total for all months in their first additional contributory period of their first additional pensionable earnings for each month calculated as provided in section 51.

2016, c. 14, s. 25

Marginal note: Total second additional pensionable earnings

50.2 The total second additional pensionable earnings of a contributor are the total for all months in their second additional contributory period of their second additional pensionable earnings for each month calculated as provided in section 51.

2016, c. 14, s. 25

Marginal note: Pensionable earnings, or first or second additional pensionable earnings, for month

(a) in the case of pensionable earnings, earnings for which the contributor is deemed by section 52 to have made a base contribution for the particular month;

(b) in the case of first additional pensionable earnings, earnings for which the contributor is deemed by section 52.1 to have made a first additional contribution for the particular month, except in the case where the contributor is considered to be disabled for the purposes of this Act or a provincial pension plan during the particular month, for the calculation of a pension or benefit other than a disability pension, the greatest of the following amounts:

(i) the value determined in accordance with section 51.1 multiplied by the Year’s Maximum Pensionable Earnings for the year that includes the particular month, divided by 12,
(ii) the highest of any value determined in accordance with section 51.1 for any of the 72 months before the month in which the contributor was deemed to have become disabled, multiplied by the Year’s Maximum Pensionable Earnings for the year that includes the particular month, divided by 12, and
(iii) the earnings for which the contributor is deemed by section 52.1 to have made a first additional contribution for the particular month; or

(i) the value determined in accordance with section 51.2 multiplied by the Year’s Maximum Pensionable Earnings for the year that includes the particular month, divided by 12,
(ii) the highest of any value determined in accordance with section 51.2 for any of the 72 months before the month in which the contributor was deemed to have become disabled, multiplied by the Year’s Maximum Pensionable Earnings for the year that includes the particular month, divided by 12, and
(iii) the earnings for which the contributor is deemed by section 52.2 to have made a second additional contribution for the particular month; and

(C/D) × (E/F) where is the contributor’s Maximum Pensionable Earnings Average for the year in which a benefit first became payable to the contributor under this Act or a provincial pension plan that caused a month after the contributor’s 60th birthday to be excluded from the contributor’s contributory period by reason of disability, is the Year’s Maximum Pensionable Earnings for the year that includes the particular month, is the Pension Index for the year in which a benefit becomes payable to the contributor under this Act or a provincial pension plan, and is the Pension Index for the year referred to in the description of C, and

G/D where is the Maximum Pensionable Earnings Average in respect of the contributor for the year in which a benefit becomes payable to the contributor under this Act or under a provincial pension plan, and is as described in paragraph (a).

(a) for 2019, by 0.15;
(b) for 2020, by 0.3;
(c) for 2021, by 0.5; and
(d) for 2022, by 0.75.

A/B where is the average for the twelve month period ending on June 30 of the year preceding that particular year of the average weekly wages and salaries of the Industrial Composite in Canada as published by Statistics Canada for each month in that period, and is the average for the twelve month period ending on June 30, 1985 of the average weekly wages and salaries of the Industrial Composite in Canada as published by Statistics Canada for each month in that period.

R.S., 1985, c. C-8, s. 51
R.S., 1985, c. 30 (2nd Supp.), s. 18
1997, c. 40, s. 71
2016, c. 14, s. 26
2018, c. 12, s. 373

Marginal note: Value determined — disabled contributor’s first additional contributory period

51.1

(a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that sixth year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that sixth year;

(a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that fifth year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that fifth year;

(a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that fourth year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that fourth year;

(a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that third year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that third year;

(a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that second year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that second year;

(a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that prior year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that prior year;

H/[I × (M7/12)] where is the first additional unadjusted pensionable earnings for that year, and is the Year’s Maximum Pensionable Earnings for that year, and

M1 + M2 + M3 + M4 + M5 + M6 + M7

A × (M ÷ 12) where is the Year’s Maximum Pensionable Earnings for the year in which the contributor’s first additional contributory period begins; and is the number of months in that year that are included in the contributor’s first additional contributory period.

2018, c. 12, s. 374
2022, c. 10, s. 418

Marginal note: Value determined — disabled contributor’s second additional contributory period

51.2

(a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that sixth year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that sixth year;

(a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that fifth year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that fifth year;

(a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that fourth year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that fourth year;

(a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that third year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that third year;

(a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that second year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that second year;

(a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that prior year by the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that prior year;

H/[I × (M7/12)] where is the second additional unadjusted pensionable earnings for that year, and is the Year’s Maximum Pensionable Earnings for that year, and

M1 + M2 + M3 + M4 + M5 + M6 + M7

A × (M ÷ 12) where is the Year’s Maximum Pensionable Earnings for the year in which the contributor’s second additional contributory period begins; and is the number of months in that year that are included in the contributor’s second additional contributory period.

2018, c. 12, s. 374
2022, c. 10, s. 419

Marginal note: Time when contributor deemed disabled

51.3 For the purposes of sections 51.1 and 51.2 and despite paragraph 42(2)(b), a contributor is deemed to have become disabled at the time that is determined in the prescribed manner to be the time when the contributor became disabled, without regard to the time when their application was made.

2018, c. 12, s. 374

Marginal note: Earnings for which base contribution deemed to have been made for month

52 (1) For the purpose of calculating the pensionable earnings of a contributor for a month in any year for which they have made a base contribution, the base contribution is deemed to have been made for all months in the year, and the earnings for which the contributor is deemed to have made that contribution for each month in the year are an amount calculated by dividing their base unadjusted pensionable earnings for the year by 12, except that

(a) for a year in which the contributor reaches 18 years of age or in which a disability pension ceases to be payable to them under this Act or under a provincial pension plan, the base contribution is deemed to have been made for earnings for the months in the year after they reached that age or after the pension ceased to be payable, as the case may be, and
(b) for a year in which the contributor reaches 70 years of age or dies, in which a retirement pension becomes payable to them under this Act or under a provincial pension plan or in which any month is excluded from their contributory period under this Act or under a provincial pension plan by reason of disability, the base contribution is deemed to have been made for earnings for the months in the year before the contributor reached 70 years of age or died, before the retirement pension became payable or that were not so excluded, as the case may be.

If paragraph (a) or (b) applies, the earnings for which the contributor is deemed to have made a base contribution for each such month are an amount calculated by dividing the contributor’s base unadjusted pensionable earnings for that year by the number of those months.

(a) a contributor is deemed to have made a base contribution for any year for which their base unadjusted pensionable earnings exceed their basic exemption for the year, and is deemed to have made no base contribution for any year for which their base unadjusted pensionable earnings do not exceed their basic exemption for the year; and
(b) a contributor is deemed to have made a base contribution for earnings for any month for which a base contribution is deemed by subsection (1) to have been made by them.

R.S., 1985, c. C-8, s. 52
R.S., 1985, c. 30 (2nd Supp.), s. 19
2016, c. 14, s. 27

Marginal note: Earnings for which first additional contribution deemed for month

52.1 (1) For the purpose of calculating the first additional pensionable earnings of a contributor for a month in any year for which they have made a first additional contribution, that contribution is deemed to have been made for all months in the year, and the earnings for which the contributor is deemed to have made that contribution for each month in the year are an amount calculated by dividing their first additional unadjusted pensionable earnings for the year by 12, except that

(a) for a year in which the contributor reaches 18 years of age, the first additional contribution is deemed to have been made for earnings for the months in the year after they reached that age; and
(b) for a year in which the contributor reaches 70 years of age or dies or in which a retirement pension becomes payable to them under this Act or under a provincial pension plan, the first additional contribution is deemed to have been made for earnings for the months in the year before they reached 70 years of age or died or before the retirement pension became payable, as the case may be.

If paragraph (a) or (b) applies, the earnings for which the contributor is deemed to have made a first additional contribution for each such month are an amount calculated by dividing their first additional unadjusted pensionable earnings for that year by the number of those months.

(a) a contributor is deemed to have made a first additional contribution for any year for which their first additional unadjusted pensionable earnings exceed their basic exemption for the year, and is deemed to have made no first additional contribution for any year for which their first additional unadjusted pensionable earnings do not exceed their basic exemption for the year; and
(b) a contributor is deemed to have made a first additional contribution for earnings for any month for which a first additional contribution is deemed by subsection (1) to have been made by them.

2016, c. 14, s. 27
2018, c. 12, s. 375

Marginal note: Earnings for which second additional contribution deemed for month

52.2 (1) For the purpose of calculating the second additional pensionable earnings of a contributor for a month in any year for which they have made a second additional contribution, that contribution is deemed to have been made for all months in the year, and the earnings for which the contributor is deemed to have made that contribution for each month in the year are an amount calculated by dividing their second additional unadjusted pensionable earnings for the year by 12, except that

(a) for a year in which the contributor reaches 18 years of age, the second additional contribution is deemed to have been made for earnings for the months in the year after they reached that age; and
(b) for a year in which the contributor reaches 70 years of age or dies or in which a retirement pension becomes payable to them under this Act or under a provincial pension plan, the second additional contribution is deemed to have been made for earnings for the months in the year before they reached 70 years of age or died or before the retirement pension became payable, as the case may be.

If paragraph (a) or (b) applies, the earnings for which the contributor is deemed to have made a second additional contribution for each such month are an amount calculated by dividing their second additional unadjusted pensionable earnings for that year by the number of those months.

2016, c. 14, s. 27
2018, c. 12, s. 376

Marginal note: Base unadjusted pensionable earnings for a year

53 (1) Subject to section 54, the base unadjusted pensionable earnings of a contributor for a year are an amount equal to

(a) the aggregate of

(i) his contributory salary and wages for the year, and
(ii) his contributory self-employed earnings for the year in the case of an individual described in section 10,

(i) the contributor’s earnings on which a base contribution has been made for the year under this Act, calculated as the aggregate of

(A) the contributor’s salary and wages on which a base contribution has been made for the year, and
(B) the amount of any base contribution required to be made by the contributor for the year in respect of the contributor’s self-employed earnings divided by the contribution rate for self-employed persons for the year,

(A) the amount that is determined in the prescribed manner to be the contributor’s salary and wages on which a base contribution has been made for the year by the contributor under a provincial pension plan, and
(B) the amount of any base contribution required to be made by the contributor for the year under a provincial pension plan in respect of the contributor’s self-employed earnings divided by the contribution rate for self-employed persons for the year, and

whichever is the least, except that if the amount calculated as provided in paragraph (a) is equal to or less than the amount of the contributor’s basic exemption for the year, the contributor’s base unadjusted pensionable earnings for that year are deemed to be zero.

(a) the contributor’s basic exemption is equal to that proportion of the amount of the Year’s Basic Exemption that the number of months in the year that are not excluded from the contributory period — and are before the retirement pension becomes payable — is of 12; and
(b) the contributor’s maximum pensionable earnings is equal to that proportion of the amount of the Year’s Maximum Pensionable Earnings that the number of months in the year that are not excluded from the contributory period — and are before the retirement pension becomes payable — is of 12.

R.S., 1985, c. C-8, s. 53
R.S., 1985, c. 30 (2nd Supp.), s. 20
2009, c. 31, s. 35
2016, c. 14, s. 28
2018, c. 12, s. 377

Marginal note: First additional unadjusted pensionable earnings for a year

53.1 (1) Subject to sections 53.5 and 54.1, for 2019 and each subsequent year, the first additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of

(a) the aggregate of

(i) their contributory salary and wages for the year, and
(ii) their contributory self-employed earnings for the year in the case of an individual described in section 10,

(i) their earnings on which a first additional contribution has been made for the year calculated as the aggregate of

(A) their salary and wages on which a first additional contribution has been made for the year, and
(B) the amount of any first additional contribution required to be made by the contributor for the year in respect of the contributor’s self-employed earnings divided by the first additional contribution rate for self-employed persons for the year,

(A) the amount that is determined in the prescribed manner to be their salary and wages on which a first additional contribution has been made for the year by them under a provincial pension plan, and
(B) the amount of any first additional contribution required to be made by the contributor for the year under a provincial pension plan in respect of the contributor’s self-employed earnings divided by the first additional contribution rate for self-employed persons for the year, and

However, if the amount calculated as provided in paragraph (a) is equal to or less than the amount of their basic exemption for the year, their first additional unadjusted pensionable earnings for that year are deemed to be zero.

(a) the contributor’s basic exemption is equal to that proportion of the amount of the Year’s Basic Exemption that the number of months in the year that are before the retirement pension becomes payable is of 12; and
(b) the contributor’s maximum pensionable earnings is equal to that proportion of the amount of the Year’s Maximum Pensionable Earnings that the number of months in the year that are before the retirement pension becomes payable is of 12.

2016, c. 14, s. 29
2018, c. 12, s. 378

Marginal note: Second additional unadjusted pensionable earnings for year

53.2 (1) Subject to sections 53.6 and 54.2, for 2024 and each subsequent year, the second additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of

(a) the aggregate of

(i) the amount by which their contributory salary and wages for the year — not exceeding the contributor’s additional maximum pensionable earnings — exceeds the contributor’s maximum pensionable earnings,
(ii) in the case of an individual described in section 10, the amount by which their contributory self-employed earnings for the year — not exceeding the contributor’s additional maximum pensionable earnings — exceeds the contributor’s maximum pensionable earnings,

(i) their salary and wages on which a second additional contribution has been made for the year,

(ii) their earnings on which a second additional contribution has been made for the year under a provincial pension plan, calculated as the aggregate of

(A) the amount that is determined in the prescribed manner to be their salary and wages on which a second additional contribution has been made for the year by them under a provincial pension plan, and
(B) the amount of any second additional contribution required to be made by the contributor for the year under a provincial pension plan in respect of the contributor’s self-employed earnings divided by the second additional contribution rate for self-employed persons for the year, and

(a) the contributor’s maximum pensionable earnings is equal to that proportion of the amount of the Year’s Maximum Pensionable Earnings that the number of months in the year that are before the retirement pension becomes payable is of 12; and
(b) the contributor’s additional maximum pensionable earnings is equal to that proportion of the amount of the Year’s Additional Maximum Pensionable Earnings that the number of months in the year that are before the retirement pension becomes payable is of 12.

2016, c. 14, s. 29
2018, c. 12, s. 379

Marginal note: Attribution of amount for first additional contributory period — one child

53.3

(a) in the case where an amount has been previously attributed by this section for the year in which the contributor became a family allowance recipient with respect to the child, that amount, or

(b) in any other case,

(i) if the contributor became a family allowance recipient with respect to the child in January, zero, or
(ii) in any other case, the lesser of 1 and the number determined by the formula

G/[H × (M6/12)] where is the first additional unadjusted pensionable earnings of the contributor for the year in which the contributor became a family allowance recipient with respect to the child, and is the Year’s Maximum Pensionable Earnings for the year in which the contributor became a family allowance recipient with respect to the child;

[36 − (M1 + M2 + M3 + M4 + M5 + M6)] × 0.4

2018, c. 12, s. 380
2018, c. 27, s. 127
2022, c. 10, s. 420

Marginal note: Attribution of amount for second additional contributory period — one child

53.4

(a) in the case where an amount has been previously attributed by this section for the year in which the contributor became a family allowance recipient with respect to the child, that amount, or

(b) in any other case

(i) if the contributor became a family allowance recipient with respect to the child in January, zero, or
(ii) in any other case, the lesser of 1 and the number determined by the formula

G/[H × (M6/12)] where is the second additional unadjusted pensionable earnings of the contributor for the year in which the contributor became a family allowance recipient with respect to the child, and is the difference between the Year’s Additional Maximum Pensionable Earnings and the Year’s Maximum Pensionable Earnings for the year in which the contributor became a family allowance recipient with respect to the child;

(a) the Year’s Maximum Pensionable Earnings for the year in which their second additional contributory period begins is replaced by the prorated portion determined by the formula

A × (M ÷ 12) where is the Year’s Maximum Pensionable Earnings for the year in which the contributor’s second additional contributory period begins, and is the number of months in that year that are included in the contributor’s second additional contributory period; and

A × (M ÷ 12) where is the Year’s Additional Maximum Pensionable Earnings for the year in which the contributor’s second additional contributory period begins, and is the number of months in that year that are included in the contributor’s second additional contributory period.

2018, c. 12, s. 380
2018, c. 27, s. 128
2022, c. 10, s. 421

Marginal note: First additional unadjusted pensionable earnings for years of attribution

53.5 For each year in which there is an attribution of an amount under section 53.3, the amount of the first additional unadjusted pensionable earnings of a contributor for the year determined under section 53.1 is to be replaced by that amount and that amount is considered to be the contributor’s first additional unadjusted pensionable earnings for that year.

2018, c. 12, s. 380

Marginal note: Second additional unadjusted pensionable earnings for years of attribution

53.6 For each year in which there is an attribution of an amount under section 53.4, the amount of the second additional unadjusted pensionable earnings of a contributor for the year determined under section 53.2 is to be replaced by that amount and that amount is considered to be the contributor’s second additional unadjusted pensionable earnings for that year.

2018, c. 12, s. 380

Marginal note: Base unadjusted pensionable earnings for years of division

54 The amount of the base unadjusted pensionable earnings of a contributor for a year determined under section 53 is to be adjusted for each year in which there is a division of base unadjusted pensionable earnings under section 55 or 55.1 and under a provincial pension plan.

R.S., 1985, c. C-8, s. 54
R.S., 1985, c. 30 (2nd Supp.), s. 21
2016, c. 14, s. 29
2018, c. 12, s. 380

Marginal note: First additional unadjusted pensionable earnings for years of division

54.1 The amount of the first additional unadjusted pensionable earnings of a contributor for a year determined under section 53.1 is to be adjusted for each year in which there is a division of those earnings under section 55.1 and under a provincial pension plan.

2016, c. 14, s. 29
2018, c. 12, s. 380

Marginal note: Second additional unadjusted pensionable earnings for years of division

54.2 The amount of the second additional unadjusted pensionable earnings of a contributor for a year determined under section 53.2 is to be adjusted for each year in which there is a division of those earnings under section 55.1 and under a provincial pension plan.

2016, c. 14, s. 29
2018, c. 12, s. 380

Division of Unadjusted Pensionable Earnings for Divorces and Annulments before the Coming into Force of section 55.1

Marginal note: Application for division

55 (1) Subject to this section, subsections 55.2(2), (3) and (4) and section 55.3, an application for a division of the unadjusted pensionable earnings of former spouses may be made in writing to the Minister by or on behalf of either former spouse, by the estate or succession of either former spouse or by any person that may be prescribed, within 36 months or, if both former spouses agree in writing, at any time after the date of a judgment granting a divorce or of a judgment of nullity of the marriage, rendered on or after January 1, 1978 and before January 1, 1987.

Marginal note: Idem (2) For the purposes of this section,

(a) notwithstanding paragraphs (b) and (c), the former spouses must have cohabited for at least thirty-six consecutive months during the marriage before an application made under subsection (1) may be approved by the Minister;
(b) the marriage is deemed to have been solemnized or nullified or a divorce is deemed to have been made final on the last day of the year preceding the registered date of the marriage or the judgment of nullity or the effective date of the judgment granting a divorce; and
(c) the former spouses shall be deemed to have cohabited throughout the year in which the marriage was solemnized, and shall be deemed not to have cohabited at any time during the year of divorce or of annulment of the marriage.

(a) where the total unadjusted pensionable earnings of the former spouses in a year does not exceed twice the Year’s Basic Exemption;
(b) for the period before which one of the former spouses reached eighteen years of age or after which a former spouse reached seventy years of age;
(c) for the period in which one of the former spouses was a beneficiary of a retirement pension under this Act or under a provincial pension plan; and
(d) for any month that is excluded from the contributory period of one of the former spouses under this Act or a provincial pension plan by reason of disability.

R.S., 1985, c. C-8, s. 55
R.S., 1985, c. 30 (2nd Supp.), s. 22
1991, c. 44, s. 6
1995, c. 33, s. 26
2000, c. 12, s. 46
2012, c. 31, s. 197

Division of Unadjusted Pensionable Earnings

Marginal note: When mandatory division to take place

55.1 (1) Subject to this section and sections 55.2 and 55.3, a division of unadjusted pensionable earnings shall take place in the following circumstances:

(a) in the case of spouses, following a judgment granting a divorce or a judgment of nullity of the marriage, on the Minister’s being informed of the judgment and receiving the prescribed information;

(b) in the case of spouses, following the approval by the Minister of an application made by or on behalf of either spouse, by the estate or succession of either spouse or by any person that may be prescribed, if

(i) the spouses have been living separate and apart for a period of one year or more, and
(ii) in the event of the death of one of the spouses after they have been living separate and apart for a period of one year or more, the application is made within three years after the death; and

(i) the former common-law partners have been living separate and apart for a period of one year or more, or one of the former common-law partners has died during that period, and
(ii) the application is made within four years after the day on which the former common-law partners commenced to live separate and apart or, if both former common-law partners agree in writing, at any time after the end of that four-year period.

(a) persons subject to a division of unadjusted pensionable earnings shall be deemed to have lived separate and apart for any period during which they lived apart and either of them had the intention to live separate and apart from the other; and

(b) a period during which persons subject to such a division have lived separate and apart shall not be considered to have been interrupted or terminated

(i) by reason only that either person has become incapable of forming or having an intention to continue to live separate and apart or of continuing to live separate and apart of the person’s own volition, if it appears to the Minister that the separation would probably have continued if the person had not become so incapable, or
(ii) by reason only that the two persons have resumed cohabitation during a period of, or periods totalling, not more than ninety days with reconciliation as its primary purpose.

(a) benefits are payable to or in respect of both persons subject to the division; and
(b) the amount of both benefits decreased at the time the division was made or would decrease at the time the division was proposed to be made.

R.S., 1985, c. 30 (2nd Supp.), s. 23
1991, c. 44, s. 7
1995, c. 33, s. 27
1997, c. 40, s. 72
2000, c. 12, s. 47
2007, c. 11, s. 3
2012, c. 31, s. 198

Marginal note: Application of section 55.1

Footnote * 55.11 Section 55.1 applies

(a) in respect of judgments granting a divorce and judgments of nullity of a marriage, rendered on or after January 1, 1987;
(b) in respect of spouses and former spouses who commence to live separate and apart on or after January 1, 1987 but before the coming into force of this section ( having in this paragraph the meaning that it had immediately before that coming into force); and

(c) in respect of spouses and former common-law partners who commence to live separate and apart after the coming into force of this section.

Return to footnote * [Note: Section 55.11 in force July 31, 2000, see SI/2000-76.]

2000, c. 12, s. 47
2012, c. 31, s. 199

55.2 (1) [Repealed, 2000, c. 12, s. 48]
Marginal note: Agreement or court order not binding on Minister (2) Except as provided in subsection (3), where, on or after June 4, 1986, a written agreement between persons subject to a division under section 55 or 55.1 was entered into, or a court order was made, the provisions of that agreement or court order are not binding on the Minister for the purposes of a division of unadjusted pensionable earnings under section 55 or 55.1.

Marginal note: Agreement binding on Minister (3) Where

(a) a written agreement between persons subject to a division under section 55 or 55.1 entered into on or after June 4, 1986 contains a provision that expressly mentions this Act and indicates the intention of the persons that there be no division of unadjusted pensionable earnings under section 55 or 55.1,
(b) that provision of the agreement is expressly permitted under the provincial law that governs such agreements,

(i) in the case of a division under section 55 or paragraph 55.1(1)(b) or (c), before the day of the application for the division, or
(ii) in the case of a division under paragraph 55.1(1)(a), before the rendering of the judgment granting a divorce or the judgment of nullity of the marriage, as the case may be, and

that provision of the agreement is binding on the Minister and, consequently, the Minister shall not make a division under section 55 or 55.1.

(a) for a year in which the total base unadjusted pensionable earnings of the persons do not exceed twice the Year’s Basic Exemption;
(b) for the period before which one of the persons reached eighteen years of age or after which one of the persons reached seventy years of age;
(c) for the period in which one of the persons was a beneficiary of a retirement pension under this Act or under a provincial pension plan; and
(d) for any month that is excluded from the contributory period of one of the persons under this Act or a provincial pension plan by reason of disability.

(a) for a year in which the total first additional unadjusted pensionable earnings of the persons do not exceed twice the Year’s Basic Exemption;
(b) for the period before which one of the persons reached 18 years of age or after which one of the persons reached 70 years of age; and
(c) for the period in which one of the persons was a beneficiary of a retirement pension under this Act or under a provincial pension plan.

(a) for the period before which one of the persons reached 18 years of age or after which one of the persons reached 70 years of age; and
(b) for the period in which one of the persons was a beneficiary of a retirement pension under this Act or under a provincial pension plan.

(a) the time, manner and form of making applications for a division of unadjusted pensionable earnings or withdrawal of applications for such division;
(b) the procedures to be followed in dealing with and approving such applications and the information and evidence to be furnished in connection therewith; and
(c) the effective dates of the approval or taking place of a division and of the attribution of pensionable earnings following a division.

R.S., 1985, c. 30 (2nd Supp.), s. 23
1991, c. 44, s. 8
1995, c. 33, s. 28
1997, c. 40, s. 73
2000, c. 12, s. 48
2012, c. 31, s. 200
2016, c. 14, s. 30
2018, c. 12, s. 381

Marginal note: Incapacity

55.3 (1) Where an application for a division of unadjusted pensionable earnings is made under subsection 55(1) or paragraph 55.1(1)(b) or (c) or the Minister receives the prescribed information referred to in paragraph 55.1(1)(a) and the Minister is satisfied, on the basis of evidence provided by or on behalf of a person subject to the division, that the person had been incapable of forming or expressing an intention to make an application or to provide the information to the Minister on the day on which the application was actually made or the information was actually received, the Minister may deem the application to have been made or the information to have been received in the first month in which a division could have taken place or in the month that the Minister considers the person’s last relevant period of incapacity to have commenced, whichever is the later.

Marginal note: Incapacity (2) Where an application for a division of unadjusted pensionable earnings is made under subsection 55(1) or paragraph 55.1(1)(b) or (c) or the Minister receives the prescribed information referred to in paragraph 55.1(1)(a) and the Minister is satisfied, on the basis of evidence provided by or on behalf of a person subject to the division, that

(a) the person had been incapable of forming or expressing an intention to make an application or to provide the information to the Minister before the day on which the application was actually made or the information was actually received by the Minister,
(b) the person had ceased to be so incapable before that day, and

(i) within the period that begins on the day on which the person had ceased to be so incapable and that comprises the same number of days, not exceeding twelve months, as in the period of incapacity, or
(ii) where the period referred to in subparagraph (i) comprises fewer than thirty days, not more than one month after the month in which the person had ceased to be so incapable,

the Minister may deem the application to have been made or the information to have been received in the first month in which a division could have taken place or in the month in which the Minister considers the person’s last relevant period of incapacity to have commenced, whichever is the later.

1991, c. 44, s. 9
2000, c. 12, s. 49

Disability Pension

Marginal note: Amount of disability pension

56 (1) A disability pension payable to a contributor is a basic monthly amount consisting of

(a) a flat rate benefit, calculated as provided in subsection (2); and

(b) 75% of the amount of the contributor’s retirement pension, which amount is calculated as the aggregate of

(i) the amount calculated as provided in subsection (3),
(ii) the amount calculated as provided in subsection (3.1), and
(iii) the amount calculated as provided in subsection (3.2).

(a) in the case of a flat rate benefit commencing to be payable for a month in the year 1986, ninety-one dollars and six cents;

(b) in the case of a flat rate benefit payable for a month in the year 1987, an amount calculated by multiplying

(i) two hundred and thirty-three dollars and thirty-eight cents

(ii) the ratio that the Pension Index for 1987 bears to the Pension Index for 1986; and

(i) the amount of the flat rate benefit that would have been payable for a month in the year preceding that year

(ii) the ratio that the Pension Index for the year in which the benefit commences to be payable bears to the Pension Index for the year preceding that year.

(a) the contributor’s total pensionable earnings

(b) the total number of months in the contributor’s contributory period or 48, whichever is greater.

(a) in the case where their first additional contributory period is less than or equal to 480 months, dividing their total first additional pensionable earnings by 480; or
(b) in the case where their first additional contributory period exceeds 480 months, dividing the aggregate of their 480 highest first additional pensionable earnings for a month by 480.

(a) in the case where their second additional contributory period is less than or equal to 480 months, dividing their total second additional pensionable earnings by 480; or
(b) in the case where their second additional contributory period exceeds 480 months, dividing the aggregate of their 480 highest second additional pensionable earnings for a month by 480.

(a) the contributor’s total pensionable earnings

(b) the total number of months in the contributor’s contributory period or 24, whichever is greater.

(a) commencing January 1, 1966 or when he reaches eighteen years of age, whichever is the later, and
(b) ending with the month in which he is determined to have become disabled for the purpose of paragraph 44(1)(b),

(c) any month that was excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability, and
(d) in relation to any benefits payable under this Act for any month after December, 1977, any month for which the contributor was a family allowance recipient in a year for which the contributor’s base unadjusted pensionable earnings were equal to or less than the contributor’s basic exemption for the year.

(a) the aggregate of

(i) the amount of the portion of the contributor’s retirement pension, which amount is calculated in accordance with subsections (3), (4), (4.1) and (5) before the division, multiplied by the aggregate of

(A) the number of months that have been excluded from the contributor’s contributory period under this Act or a provincial pension plan by reason of disability, and
(B) the number of months remaining until the month in which the contributor reaches sixty-five years of age, and

(b) the aggregate of

(i) the number of months that have been excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability,
(ii) the number of months remaining until the month in which the contributor reaches sixty-five years of age, and
(iii) the number of months in the contributor’s contributory period calculated in accordance with subsection (5).

R.S., 1985, c. C-8, s. 56
R.S., 1985, c. 30 (2nd Supp.), s. 24
1991, c. 44, s. 10
1997, c. 40, s. 74
2016, c. 14, s. 31

Death Benefit

Marginal note: Amount of death benefit

57 (1) A death benefit payable to the estate or succession of a contributor is a lump sum amount equal to

(a) if the contributor’s death occurs before January 1, 2019, the lesser of

(i) six times the amount of the contributor’s retirement pension, calculated as provided in subsection (2), and
(ii) ten per cent of the Year’s Maximum Pensionable Earnings for the year in which the contributor died; or

“48 (1) Subject to subsections (2), (3) and (4), the average monthly pensionable earnings of a contributor are an amount calculated by dividing his total pensionable earnings by the total number of months in his contributory period.”, and

(i) where a retirement pension was not payable for the month in which the contributor died, an amount equal to twenty-five per cent of his average monthly pensionable earnings, calculated as provided in subsection (3), or

(ii) where a retirement pension was payable for the month in which the contributor died, the product obtained by multiplying

(A) an amount equal to twenty-five per cent of his average monthly pensionable earnings, calculated as provided in subsection (3),

(B) the ratio that the Pension Index for the year that includes that month bears to the Pension Index for the year in which the retirement pension first became payable, calculated, where the year in which the retirement pension first became payable was prior to 1974, as if the Pension Index for that year had not been subject to the limitation referred to in paragraph 43.1(2)(a) of the Canada Pension Plan , chapter C-5 of the Revised Statutes of Canada, 1970, of 1.02 times the Pension Index for the preceding year.

(a) in the case of a contributor to whom a retirement pension was payable for the month in which he died, section 51 applies; or
(b) in the case of a contributor to whom no retirement pension was payable for the month in which he died, section 51 applies but the reference therein to the year in which a benefit becomes payable to the contributor shall be read as a reference to the year in which the contributor died.

R.S., 1985, c. C-8, s. 57
R.S., 1985, c. 30 (2nd Supp.), s. 25
1991, c. 44, s. 11
1997, c. 40, s. 75
2018, c. 12, s. 382

Survivor’s Pension

Marginal note: Amount of survivor’s pension

58 (1) Subject to this section, a survivor’s pension payable to the survivor of a contributor is a basic monthly amount as follows:

(a) in the case of a survivor who has not reached 65 years of age and to whom no retirement pension is payable under this Act or a provincial pension plan, for any month before January 2019, a basic monthly amount consisting of

(i) a flat rate benefit, calculated as provided in subsection (1.1), and

(ii) 37.5% of the amount of the contributor’s retirement pension, which amount is calculated as the aggregate of

(A) the amount calculated as provided in subsection (3),
(B) the amount calculated as provided in subsection (3.1), and
(C) the amount calculated as provided in subsection (3.4),

reduced, unless the survivor was at the time of the death of the contributor a survivor with dependent children or unless he is disabled, by 1/120 for each month by which the age of the survivor at the time of the death of the contributor is less than forty-five years, and reduced, if at any time after the death of the contributor the survivor ceases to be

(iii) a survivor with dependent children and is not at that time disabled, or
(iv) disabled and is not at that time a survivor with dependent children,

by 1/120 for each month by which the age of the survivor at that time is less than forty-five years;

(i) a flat rate benefit, calculated as provided in subsection (1.1), and

(ii) 37.5% of the amount of the contributor’s retirement pension, which amount is calculated as the aggregate of

(A) the amount calculated as provided in subsection (3),
(B) the amount calculated as provided in subsection (3.1), and
(C) the amount calculated as provided in subsection (3.4); and

(i) the amount calculated as provided in subsection (3),
(ii) the amount calculated as provided in subsection (3.1), and
(iii) the amount calculated as provided in subsection (3.4).

(a) in the year 1986, ninety-one dollars and six cents; or

(b) in the year 1987 or any subsequent year, an amount calculated by multiplying

(i) the amount of the flat rate benefit that would have been payable for a month in the year preceding that year

(ii) the ratio that the Pension Index for the year in which the flat rate benefit commences to be payable bears to the Pension Index for the year preceding that year.

(a) in the case of a survivor who has not reached sixty-five years of age and whose retirement pension commences to be payable after December 31, 1997, the aggregate of

(i) the aggregate of

(A) a flat rate benefit, calculated as provided in subsection (1.1), or, if a post-retirement disability benefit is payable to the survivor, the greater of

(I) the flat rate benefit, and
(II) the post-retirement disability benefit, and

(1) 40% of C, and
(2) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(a), without regard to subsections 46(3) to (6), and adjusted in accordance with subsection 45(2), and

(1) 40% of C, and
(2) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(b), without regard to subsections 46(3.1) to (6), and adjusted in accordance with subsection 45(2), and

(1) 40% of C, and
(2) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(c), without regard to subsections 46(3.1) to (6) and adjusted in accordance with subsection 45(2);

(i) a flat rate benefit, calculated as provided in subsection (1.1), and

(ii) the lesser of

(A) 37.5% of the amount of the contributor’s retirement pension, calculated as provided in subsection (3), and
(B) an amount that, when added to the survivor’s retirement pension (calculated without regard to subsections 46(3) to (6) but in accordance with subsection 45(2)), is equal to the amount of a benefit of 25% of 1/12 of the average of the Year’s Maximum Pensionable Earnings for the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s retirement pension commenced to be payable, and for each of the two preceding years, adjusted in accordance with subsection 45(2) as if the benefit had commenced to be payable in the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s retirement pension commenced to be payable; or

(I) 40% of A, and
(II) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(a), without regard to subsections 46(3) to (6), and adjusted in accordance with subsection 45(2), and

(I) 40% of A, and
(II) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(b), without regard to subsections 46(3.1) to (6), and adjusted in accordance with subsection 45(2), and

(I) 40% of A, and
(II) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(c), without regard to subsections 46(3.1) to (6), and adjusted in accordance with subsection 45(2);

(i) the lesser of

(A) 60% of the amount of the portion of the contributor’s retirement pension, which amount is calculated as provided in subsection (3), and
(B) an amount that, when added to the amount of the portion of the survivor’s retirement pension that is calculated as provided in paragraph 46(1)(a), without regard to subsections 46(3) to (6), and adjusted in accordance with subsection 45(2), is equal to the amount of a benefit of 25% of 1/12 of the average of the Year’s Maximum Pensionable Earnings for the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s retirement pension commenced to be payable, and for each of the two preceding years, adjusted in accordance with subsection 45(2) as if the benefit had commenced to be payable in the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s retirement pension commenced to be payable,

(a) a survivor’s pension became payable to the survivor by reason of a disability that began after the death of the contributor,
(b) the survivor reached sixty-five years of age, not having reached that age at the time of the death of the contributor,
(c) the survivor’s pension under this Act or the survivor’s retirement pension under this Act or a provincial pension plan commenced to be payable, whichever is the later,
(d) a survivor’s pension became payable to the survivor under this Act in circumstances other than those described in paragraph (a), (b) or (c), or
(e) the survivor has had an adjustment to the survivor’s retirement pension pursuant to subsection 55(7) or 55.2(9) following a division of unadjusted pensionable earnings,

by the ratio that the Pension Index for the year that includes that month bears to the Pension Index for the year in which the contributor died.

(a) if a retirement pension was not payable for the month in which the contributor died, an amount equal to 8.33% of their first additional monthly pensionable earnings, or

(b) if a retirement pension was payable for the month in which the contributor died, an amount equal to the product obtained by multiplying

(i) an amount equal to 8.33% of their first additional monthly pensionable earnings,

(ii) the ratio that the Pension Index for the year that includes that month bears to the Pension Index for the year in which the retirement pension first became payable.

(a) in the case of a contributor to whom a retirement pension was payable for the month in which they died, section 51 applies; or
(b) in the case of a contributor to whom no retirement pension was payable for the month in which they died, section 51 applies but the reference in that section to the year in which a benefit becomes payable to the contributor is to be read as a reference to the year in which the contributor died.

(a) if a retirement pension was not payable for the month in which the contributor died, an amount equal to 33.33% of their second additional monthly pensionable earnings, or

(b) if a retirement pension was payable for the month in which the contributor died, an amount equal to the product obtained by multiplying

(i) an amount equal to 33.33% of their second additional monthly pensionable earnings,

(ii) the ratio that the Pension Index for the year that includes that month bears to the Pension Index for the year in which the retirement pension first became payable.

(a) in the case of a contributor to whom a retirement pension was payable for the month in which they died, section 51 applies; or
(b) in the case of a contributor to whom no retirement pension was payable for the month in which they died, section 51 applies but the reference in that section to the year in which a benefit becomes payable to the contributor is to be read as a reference to the year in which the contributor died.

(a) the aggregate of

(i) the greater of

(A) the flat rate benefit payable under subparagraph (1)(a)(i) or (a.1)(i), and
(B) the flat rate benefit payable under paragraph 56(1)(a), and

(A) the aggregate of

(I) the greater of 1 the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii) if the amounts referred to in clauses (1)(a)(ii)(B) and (C) or (a.1)(ii)(B) and (C) had not been included in the calculation made under that subparagraph, and 2 the amount that would have been payable under paragraph 56(1)(b) if the amounts referred to in subparagraphs 56(1)(b)(ii) and (iii) had not been included in the calculation made under that paragraph, and
(II) 60% of the lesser of the amount described in sub-subclause (I)(1) and the amount described in sub-subclause (I)(2), and

(i) the greater of

(A) the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii) if the amounts referred to in clauses (1)(a)(ii)(A) and (C) or (a.1)(ii)(A) and (C) had not been included in the calculation made under that subparagraph, and
(B) the amount that would have been payable under paragraph 56(1)(b) if the amounts referred to in subparagraphs 56(1)(b)(i) and (iii) had not been included in the calculation made under that paragraph, and

(i) the greater of

(A) the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii) if the amounts referred to in clauses (1)(a)(ii)(A) and (B) or (a.1)(ii)(A) and (B) had not been included in the calculation made under that subparagraph, and
(B) the amount that would have been payable under paragraph 56(1)(b) if the amounts referred to in subparagraphs 56(1)(b)(i) and (ii) had not been included in the calculation made under that paragraph, and

(a) the amount of the survivor’s pension

is subtracted from

(b) the amount of the disability pension that would be payable if the survivor’s pension were not payable.

(a) the greater of

(i) the flat rate benefit payable under subparagraph (1)(a)(i) or (a.1)(i), and
(ii) the flat rate benefit payable under paragraph 56(1)(a), and

(i) the aggregate of the amounts payable under subparagraph (1)(a)(ii) or (a.1)(ii) and paragraph 56(1)(b), and
(ii) the amount of a benefit of 25% of 1/12 of the average of the Year’s Maximum Pensionable Earnings for the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s disability pension commenced to be payable, and for each of the two preceding years, adjusted in accordance with subsection 45(2) as if the benefit had commenced to be payable in the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s disability pension commenced to be payable.

(a) the aggregate of

(i) the greater of

(A) the flat rate benefit payable under subparagraph (1)(a)(i) or (a.1)(i), and
(B) the flat rate benefit payable under the provincial pension plan in respect of disability, and

(A) the aggregate of

(I) the greater of 1 the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii), as the case may be, if the amounts referred to in clauses (1)(a)(ii)(B) and (C) or (a.1)(ii)(B) and (C), as the case may be, had not been included in the calculation made under that subparagraph, and 2 the base portion of the contributor’s retirement pension payable to the survivor under the provincial pension plan in respect of disability, and
(II) 60% of the lesser of the amount described in subclause (I)(1) and the amount described in subclause (I)(2), and

(i) the greater of

(A) the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii), as the case may be, if the amounts referred to in clauses (1)(a)(ii)(A) and (C) or (a.1)(ii)(A) and (C), as the case may be, had not been included in the calculation made under that subparagraph, and
(B) the first additional portion of the contributor’s retirement pension payable to the survivor under the provincial pension plan in respect of disability, and

(i) the greater of

(A) the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii), as the case may be, if the amounts referred to in clauses (1)(a)(ii)(A) and (B) or (a.1)(ii)(A) and (B), as the case may be, had not been included in the calculation made under that subparagraph, and
(B) the second additional portion of the contributor’s retirement pension payable to the survivor under the provincial pension plan in respect of disability, and

(a) the greater of

(i) the flat rate benefit payable under subparagraph (1)(a)(i) or (a.1)(i), and
(ii) the flat rate benefit payable under the provincial pension plan in respect of disability, and

(i) the aggregate of

(A) the amounts payable under subparagraph (1)(a)(ii) or (a.1)(ii), and
(B) the portion of the contributor’s retirement pension payable to the survivor under the provincial pension plan in respect of disability, and

R.S., 1985, c. C-8, s. 58
R.S., 1985, c. 30 (2nd Supp.), s. 26
1991, c. 44, s. 12
1997, c. 40, s. 76
2000, c. 12, ss. 50, 64
2016, c. 14, s. 32
2018, c. 12, s. 383

Disabled Contributor’s Child’s Benefit and Orphan’s Benefit

Marginal note: Amount of benefit

59 A disabled contributor’s child’s benefit payable to the child of a disabled contributor and an orphan’s benefit payable to the orphan of a contributor is a basic monthly amount consisting of

(a) in the year 1991, one hundred and thirteen dollars and fourteen cents;

(b) in the year 1992, the aggregate of

(i) one hundred and thirteen dollars and fourteen cents, multiplied by the ratio referred to in subparagraph (c)(ii), and
(ii) thirty-five dollars; or

(i) the amount of the benefit that would have been payable for a month in the year preceding that year

(ii) the ratio that the Pension Index for the year in which the benefit commences to be payable bears to the Pension Index for the year preceding that year.

R.S., 1985, c. C-8, s. 59
R.S., 1985, c. 30 (2nd Supp.), s. 27
1991, c. 44, s. 13

Post-retirement Benefit

Marginal note: Amount of post-retirement benefit

59.1 (1) A post-retirement benefit payable to a contributor is a basic monthly amount that is equal to the aggregate of the amounts calculated as provided in subsections (1.1), (3) and (5).
Marginal note: Calculation of portion of post-retirement benefit (1.1) Subject to subsections (2) and (7), the amount that is to be used for the purpose of subsection (1) is determined by the formula

[(A × F/B) × C × D × E]/12 where is the amount determined under subsection 53(1) for the year before the year in which the post-retirement benefit commences to be payable; is the Year’s Maximum Pensionable Earnings for the year before the year in which the post-retirement benefit commences to be payable; is 0.00625; is the Maximum Pensionable Earnings Average for the year in which the post-retirement benefit commences to be payable; is the adjustment factor referred to in subsection 46(3) or (3.1), as the case may be, based on the age of the contributor on January 1 of the year in which the post-retirement benefit commences to be payable; and is the amount determined by the formula

G/H where is the amount of the earnings referred to in subparagraph 53(1)(b)(i), and is the aggregate of the earnings referred to in subparagraph 53(1)(b)(i) and those referred to in subparagraph 53(1)(b)(ii).

(a) zero, and
(b) the amount that is calculated by subtracting the Year’s Maximum Pensionable Earnings for that year — multiplied by the number of months in the year before the retirement pension becomes payable and divided by 12 — from the amount determined under subsection 53(1).

(a) if the post-retirement benefit commences in 2020, A is the amount for 2019, multiplied by 0.15,
(b) if the post-retirement benefit commences in 2021, A is the amount for 2020, multiplied by 0.3,
(c) if the post-retirement benefit commences in 2022, A is the amount for 2021, multiplied by 0.5, and
(d) if the post-retirement benefit commences in 2023, A is the amount for 2022, multiplied by 0.75;

is the amount of the earnings referred to in subparagraph 53.1(1)(b)(i), and is the aggregate of the earnings referred to in subparagraph 53.1(1)(b)(i) and those referred to in subparagraph 53.1(1)(b)(ii).

(a) zero, and
(b) the amount that is calculated by subtracting the Year’s Maximum Pensionable Earnings for that year — multiplied by the number of months in the year before the retirement pension becomes payable and divided by 12 — from the amount determined under subsection 53.1(1).

[(A × F/B) × C × D × E]/12 where is the amount determined under section 53.2 for the year before the year in which the post-retirement benefit commences to be payable; is the Year’s Maximum Pensionable Earnings for the year before the year in which the post-retirement benefit commences to be payable; is 0.00833; is the Maximum Pensionable Earnings Average for the year in which the post-retirement benefit commences to be payable; is the adjustment factor referred to in subsection 46(3.1), based on the age of the contributor on January 1 of the year in which the post-retirement benefit commences to be payable; and is the amount determined by the formula

G/H where is the amount of the earnings referred to in subparagraph 53.2(1)(b)(i), and is the aggregate of the earnings referred to in subparagraph 53.2(1)(b)(i) and those referred to in subparagraph 53.2(1)(b)(ii).

(a) zero, and
(b) the amount that is calculated by subtracting the Year’s Additional Maximum Pensionable Earnings for that year — multiplied by the number of months in the year before the retirement pension becomes payable and divided by 12 — from the amount determined under section 53.2.

2009, c. 31, s. 36
2016, c. 14, s. 33
2018, c. 12, s. 384

Post-retirement Disability Benefit

Marginal note: Amount of benefit

59.2 A post-retirement disability benefit payable to a contributor is a basic monthly amount that is

(a) in the case of a benefit payable for a month in the year 2019, an amount calculated by multiplying

(i) $485.20

(ii) the ratio that the Pension Index for 2019 bears to the Pension Index for 2018; and

(i) the amount of the benefit that would have been payable for a month in the year preceding that year

(ii) the ratio that the Pension Index for the year in which the benefit is payable bears to the Pension Index for the year preceding that year.

2018, c. 12, s. 385

DIVISION C Payment of Benefits: General Provisions

Marginal note: Application for benefit

60 (1) No benefit is payable to any person under this Act unless an application therefor has been made by him or on his behalf and payment of the benefit has been approved under this Act.

Marginal note: Application for post-retirement benefit deemed to be made (1.1) An application for a post-retirement benefit under subsection (1) is deemed to be made on January 1 of the year following the year of the unadjusted pensionable earnings referred to in section 76.1 if

(a) the person is a beneficiary of a retirement pension on that day; and
(b) the Minister has the information necessary to determine whether a post-retirement benefit is payable to them.

(a) the person is a contributor;
(b) the person is 70 years old or more; and

(i) the person is in receipt of a benefit under this Act, the Old Age Security Act or a provincial pension plan, and
(ii) a return of income was filed by the person or on their behalf under the Income Tax Act in respect of the year before the year in which the Minister considers waiving the requirement.

(a) on the date of the death of a person who, prior to his death, would have been entitled, on approval of an application, to payment of a benefit under this Act; or
(b) on the date of the death of a child or an orphan referred to in subsection (3) if the person or agency having decision-making responsibility in respect of the child or orphan did not make an application prior to the death of the child or orphan.

(a) the person had been incapable of forming or expressing an intention to make an application before the day on which the application was actually made,
(b) the person had ceased to be so incapable before that day, and

(i) within the period that begins on the day on which that person had ceased to be so incapable and that comprises the same number of days, not exceeding twelve months, as in the period of incapacity, or
(ii) where the period referred to in subparagraph (i) comprises fewer than thirty days, not more than one month after the month in which that person had ceased to be so incapable,

the Minister may deem the application to have been made in the month preceding the first month in which the relevant benefit could have commenced to be paid or in the month that the Minister considers the person’s last relevant period of incapacity to have commenced, whichever is the later.

R.S., 1985, c. C-8, s. 60
R.S., 1985, c. 30 (2nd Supp.), s. 28, c. 1 (4th Supp.), s. 44(E)
1991, c. 44, s. 14
1997, c. 40, s. 77
2009, c. 31, s. 37
2018, c. 12, s. 386
2019, c. 29, s. 153
2024, c. 17, s. 191

Marginal note: Approval of interim benefit

61 (1) Where application is made for a benefit and payment of the benefit would be approved except that the amount of the benefit cannot be finally calculated at the time the approval would otherwise be given, the Minister may approve payment of an interim benefit in such amount as he may fix and payment of the interim benefit may be made in a like manner as if the benefit had been approved.

Marginal note: Adjustment to be made when benefit subsequently approved (2) Where an interim benefit has been paid under subsection (1) and payment of a benefit is subsequently approved,

(a) if the amount of the interim benefit was less than the amount of the benefit subsequently approved, the beneficiary shall be paid the additional amount that he would have been paid if the benefit had been approved at the time the interim benefit was approved; and
(b) if the amount of the interim benefit exceeded the amount of the benefit subsequently approved, the amount paid in excess thereof shall be deducted from subsequent payments of the benefit or otherwise recovered in such manner as the Minister may direct.

R.S., c. C-5, s. 60

Marginal note: Where payment approved after month of commencement

62 (1) Payment of a benefit for each month shall be made at such time during the month as the Minister directs, except that, where payment of a benefit is approved after the end of the month for which the first payment of the benefit is payable under this Part, monthly payments of the benefit shall be made for months commencing with the month following the month in which payment of the benefit is approved and payments of the benefit for months preceding that month for which the benefit is payable under this Part shall be paid in one sum during that month.
Marginal note: When benefit deemed to have become payable (2) For the purposes of this Act, where a benefit is payable under this Part commencing with any month, the benefit shall be deemed to have become payable at the beginning of that month.

R.S., 1985, c. C-8, s. 62
R.S., 1985, c. 30 (2nd Supp.), s. 29

Marginal note: Where spouse remarried before survivor’s pension payable

63 (1) Where a person whose spouse has died remarries at a time when no survivor’s pension is payable to him, no survivor’s pension is payable to that person during the period of his remarriage and if following the death of his spouse of that or any subsequent remarriage a survivor’s pension would be payable to him if he applied for such a pension, his deceased spouse for the purposes of this Act shall be deemed to be his spouse named in the application.
Marginal note: Discontinuance of survivor’s pension (2) Where a person to whom a survivor’s pension is being paid remarries, the survivor’s pension shall be discontinued commencing with the month following the month in which that person was married.
Marginal note: Application for survivor’s pension (3) Where the spouse of a person whose survivor’s pension has been discontinued under subsection (2) dies, that person may on application therefor be paid a survivor’s pension equal to the survivor’s pension that was discontinued under subsection (2) or the survivor’s pension that would have been payable by reason of the death of the spouse if no survivor’s pension had been previously payable to that person, whichever is the greater.
Marginal note: Payment of pension to former spouse (4) Where the marriage of a person whose survivor’s pension has been discontinued under subsection (2) is terminated otherwise than by the death of his spouse, the survivor’s pension previously payable to that person shall thereupon become payable to him.
Marginal note: Calculation of basic amount of survivor’s pension (5) Where a survivor’s pension payable to a person has been discontinued under subsection (2) and subsequently a survivor’s pension equal to the pension so discontinued becomes payable to that person or the pension so discontinued again becomes payable to him, the basic monthly amount of the pension thereupon payable to that person shall be calculated as though the pension discontinued under subsection (2) had not been discontinued.
Marginal note: Only one survivor’s pension payable (6) Where, but for this subsection, more than one survivor’s pension would be payable concurrently to a person under this Act, or a survivor’s pension would be payable concurrently to a person under this Act and under a provincial pension plan, only one survivor’s pension shall be payable to that person, the amount of which shall be the greatest or greater of the survivor’s pensions that would, but for this subsection, be payable to that person.
Marginal note: Death within 1 year of marriage (7) Where a contributor dies within one year after his marriage, no survivor’s pension is payable to his survivor if the Minister is not satisfied that the contributor was at the time of his marriage in such a condition of health as to justify him in having an expectation of surviving for at least one year thereafter.

Marginal note: When subsection (7) does not apply (7.1) Subsection (7) does not apply if the aggregate of the following periods is one year or more:

(a) the period during which the contributor and the survivor had cohabited during the marriage; and
(b) the period during which the contributor and the survivor had cohabited in a conjugal relationship immediately before the marriage.

R.S., 1985, c. C-8, s. 63
R.S., 1985, c. 30 (2nd Supp.), s. 30
2000, c. 12, ss. 51, 64, 65(F)

Marginal note: Subsections do not apply

63.1 (1) Subsections 63(1) and (2) do not apply to a person who remarries after the coming into force of this section.

Marginal note: Application for commencement or reinstatement of survivor’s pension (2) Where, before the coming into force of subsection (1),

(a) a survivor’s pension that, but for the operation of subsection 63(1), would have become payable to a person did not become payable to the person, or
(b) the payment of a survivor’s pension to a person was discontinued under subsection 63(2),

and the person is not being paid a survivor’s pension at the time that this section comes into force, an application in writing to the Minister for the commencement or reinstatement, as the case may be, of the survivor’s pension may be made by the person or on behalf of the person by such other person as may be prescribed.

(a) the month in which this section comes into force, and
(b) the eleventh month preceding the month in which the application is received by the Minister.

(a) in the case of a person referred to in paragraph (2)(a), the survivor’s pension that would have become payable to the person but for the operation of subsection 63(1) became payable at the time that it would have become payable but for that subsection; and
(b) in the case of a person referred to in paragraph (2)(b), payment of the survivor’s pension to the person had not been discontinued under subsection 63(2).

R.S., 1985, c. 30 (2nd Supp.), s. 31

64 [Repealed, R.S., 1985, c. 30 (2nd Supp.), s. 32]

Marginal note: Benefit not to be assigned, etc.

65 (1) A benefit shall not be assigned, charged, attached, anticipated or given as security, and any transaction purporting to assign, charge, attach, anticipate or give as security a benefit is void.
Marginal note: Benefit not subject to seizure or execution (1.1) A benefit is exempt from seizure and execution, either at law or in equity.
Marginal note: Exception (2) Notwithstanding subsections (1) and (1.1), where any provincial authority or municipal authority in a province pays a person any advance or assistance or welfare payment for a month or any portion of a month that would not be paid if a benefit under this Act had been paid for that period and subsequently a benefit becomes payable or payment of a benefit may be made under this Act to that person for that period, the Minister may, in accordance with any terms and conditions that may be prescribed, deduct from that benefit and pay to the provincial authority or municipal authority, as the case may be, an amount not exceeding the amount of the advance or assistance or welfare payment paid.
Marginal note: Exception (3) Despite subsections (1) and (1.1), if an administrator of a disability income program who is approved by the Minister makes a payment under that program to a person for a month or any portion of a month that would not have been made if a benefit under paragraph 44(1)(b) or (h) had been paid to that person for that period and subsequently a benefit becomes payable or payment of a benefit may be made under this Act to that person for that period, the Minister may, in accordance with any terms and conditions that may be prescribed, deduct from that benefit and pay to the administrator an amount not exceeding the amount of the payment made under that program.

R.S., 1985, c. C-8, s. 65
1991, c. 44, s. 15
1995, c. 33, s. 29
1997, c. 40, s. 78
2018, c. 12, s. 387

Marginal note: Assignment of retirement pension to spouse or common-law partner

65.1 (1) Notwithstanding subsection 65(1) but subject to this section, the Minister may approve the assignment of a portion of a contributor’s retirement pension to the contributor’s spouse or common-law partner, on application in prescribed manner and form by the contributor or the spouse or common-law partner, if the circumstances described in either subsection (6) or (7) exist.
(2) [Repealed, 2000, c. 12, s. 52]
Marginal note: Agreement or court order not binding on Minister (3) Except as provided in subsection (4), where, on or after June 4, 1986, a written agreement between persons subject to an assignment under this section was entered into, or a court order was made, the provisions of that agreement or court order are not binding on the Minister for the purposes of an assignment under this section.

Marginal note: Agreement binding on Minister (4) Where

(a) a written agreement between persons subject to an assignment under this section entered into on or after June 4, 1986 contains a provision that expressly mentions this Act and indicates the intention of the persons that there be no assignment under this section,
(b) that provision of the agreement is expressly permitted under the provincial law that governs such agreements,
(c) the agreement was entered into before the day of the application for the assignment, and
(d) that provision of the agreement has not been invalidated by a court order,

that provision of the agreement is binding on the Minister and, consequently, the Minister shall not approve an assignment under this section.

(a) a retirement pension is payable to both spouses or to both common-law partners under this Act, or
(b) a retirement pension is payable to one spouse or to one common-law partner under this Act and a retirement pension is payable to the other spouse or common-law partner under a provincial pension plan and an agreement under section 80 provides for an assignment in this circumstance,

the assignment shall be made in respect of both retirement pensions and, in the case described in paragraph (b), in accordance with the agreement.

(a) one is a contributor under this Act and the other is not a contributor under either this Act or a provincial pension plan,
(b) a retirement pension is payable under this Act to the contributor, and
(c) the non-contributor has reached sixty years of age,

the assignment shall be made only in respect of the retirement pension of the contributor.

(a) if both spouses or common-law partners are contributors, with the month in which the later of their respective first additional contributory periods ends; or

(b) if only one spouse or common-law partner is a contributor, with the later of

(i) the month in which the contributor’s first additional contributory period ends, and
(ii) the earlier of the month in which the non-contributor reaches 70 years of age and the month in which an application for an assignment of a retirement pension is approved; ( première période cotisable conjointe supplémentaire )

means the period commencing on January 1, 1966 or with the month in which the elder of the two spouses or of the two common-law partners reaches eighteen years of age, whichever is later, and ending

(a) where both spouses or common-law partners are contributors, with the month in which the later of their respective contributory periods ends, or

(b) where only one spouse or common-law partner is a contributor, with the later of

(i) the month in which the contributor’s contributory period ends, and
(ii) the earlier of the month in which the non-contributor reaches seventy years of age and the month in which an application for an assignment of a retirement pension is approved,

but excluding, where subsection (6) applies, any month that is excluded from the contributory period of both spouses or common-law partners pursuant to paragraph 49(c) or (d); ( période cotisable conjointe )

has the prescribed meaning, but in all cases shall be deemed to end with the month in which the joint contributory period ends; ( période de cohabitation )

means the period commencing on January 1, 2024 or with the month in which the elder of the two spouses or of the two common-law partners reaches 18 years of age, whichever is later, and ending

(a) if both spouses or common-law partners are contributors, with the month in which the later of their respective second additional contributory periods ends; or

(b) if only one spouse or common-law partner is a contributor, with the later of

(i) the month in which the contributor’s second additional contributory period ends, and
(ii) the earlier of the month in which the non-contributor reaches 70 years of age and the month in which an application for an assignment of a retirement pension is approved. ( deuxième période cotisable conjointe supplémentaire )

(a) an amount calculated by multiplying

(i) the amount of the portion of the contributor’s retirement pension calculated as provided in paragraph 46(1)(a) and adjusted in accordance with section 45, by
(ii) 50% of the ratio that the number of months in the period of cohabitation bears to the number of months in the joint contributory period,

(i) the amount of the portion of the contributor’s retirement pension, calculated as provided in paragraph 46(1)(b) and adjusted in accordance with section 45, by
(ii) 50% of the ratio that the number of months in the period of cohabitation bears to the number of months in the first additional joint contributory period, and

(i) the amount of the portion of the contributor’s retirement pension, calculated as provided in paragraph 46(1)(c) and adjusted in accordance with section 45, by
(ii) 50% of the ratio that the number of months in the period of cohabitation bears to the number of months in the second additional joint contributory period.

(a) the month in which either spouse or either common-law partner dies,
(b) the twelfth month following the month in which the spouses or the common-law partners commence to live separate and apart within the meaning of paragraphs 55.1(2)(a) and (b) (and in those paragraphs a reference to “persons subject to a division” shall be read as a reference to “spouses or common-law partners”),
(c) where subsection (7) applies, the month in which the non-contributor spouse or the non-contributor common-law partner becomes a contributor,
(d) the month in which a decree absolute of divorce, a judgment granting a divorce under the Divorce Act or a judgment of nullity of a marriage is issued, and
(e) the month following the month in which the Minister approves a request or requests in writing from both spouses or both common-law partners that the assignment be cancelled.

R.S., 1985, c. 30 (2nd Supp.), s. 33
1991, c. 44, s. 16
1995, c. 33, s. 30
1997, c. 40, s. 79
2000, c. 12, s. 52
2016, c. 14, s. 34

Marginal note: Return of benefit where recipient not entitled

66 (1) A person or estate that has received or obtained by cheque or otherwise a benefit payment to which the person or estate is not entitled, or a benefit payment in excess of the amount of the benefit payment to which the person or estate is entitled, shall forthwith return the cheque or the amount of the benefit payment, or the excess amount, as the case may be.
Marginal note: Recovery of amount of payment (2) If a person has received or obtained a benefit payment to which the person is not entitled, or a benefit payment in excess of the amount of the benefit payment to which the person is entitled, the amount of the benefit payment or the excess amount, as the case may be, constitutes a debt due to Her Majesty and is recoverable at any time in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.
Marginal note: Recovery of amount of interest (2.01) Interest payable under this Part constitutes a debt due to Her Majesty and is recoverable at any time in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.
Marginal note: Recovery of amount of penalty (2.02) The amount of a penalty imposed on a person under section 90.1 constitutes a debt due to Her Majesty and is recoverable at any time in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.
Marginal note: Set-off (2.1) Where any amount is or becomes payable to the person or the person’s estate or succession under this Act or any other Act or program administered by the Minister, that indebtedness may, in the prescribed manner, be deducted and retained out of the amount payable.

Marginal note: Certificates (2.2) All or part of the amount of that indebtedness that has not been recovered may be certified by the Minister

(a) without delay, if in the Minister’s opinion the person liable to pay the amount is attempting to avoid payment; and
(b) in any other case, on the expiration of 30 days after the default.

(a) the person has charge of the appropriate records and has knowledge of the facts in the particular case,
(b) such a request, notice or demand was served personally on a named day on the person to whom it was directed, and
(c) the person identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand,

is evidence of the personal service and of the request, notice or demand.

(a) the amount or excess of the benefit payment cannot be collected within the reasonably foreseeable future,
(b) the administrative costs of collecting the amount or excess of the benefit payment are likely to equal or exceed the amount to be collected,
(c) repayment of the amount or excess of the benefit payment would cause undue hardship to the debtor, or
(d) the amount or excess of the benefit payment is the result of erroneous advice or administrative error on the part of the Minister or an official of the Department of Employment and Social Development acting in an official capacity in the administration of this Act,

the Minister may, unless that person has been convicted of an offence under any provision of this Act or of the Criminal Code in connection with the obtaining of the benefit payment, remit all or any portion of the amount or excess of the benefit payment.

(a) a benefit, or portion thereof, to which that person would have been entitled under this Act,
(b) a division of unadjusted pensionable earnings under section 55 or 55.1, or
(c) an assignment of a retirement pension under section 65.1,

the Minister shall take such remedial action as the Minister considers appropriate to place the person in the position that the person would be in under this Act had the erroneous advice not been given or the administrative error not been made.

(a) the agreement or order does not indicate that there be no division of unadjusted pensionable earnings under this Act; and
(b) all other criteria specified by or under this Act respecting divisions are met.

R.S., 1985, c. C-8, s. 66
R.S., 1985, c. 30 (2nd Supp.), s. 34
1991, c. 14, s. 1, c. 44, s. 17
1995, c. 33, s. 31
1996, c. 11, s. 97
1997, c. 40, s. 80
2000, c. 12, s. 53
2001, c. 4, s. 67
2005, c. 35, s. 66
2007, c. 11, s. 4
2012, c. 19, s. 695
2013, c. 40, s. 237

Marginal note: Request to cancel benefit

66.1 (1) A beneficiary may, in prescribed manner and within the prescribed time interval after payment of a benefit has commenced, request cancellation of that benefit.
Marginal note: Exception (1.1) Subsection (1) does not apply to the cancellation of a retirement pension in favour of a disability benefit where an applicant for a disability benefit under this Act or under a provincial pension plan is in receipt of a retirement pension and the applicant is deemed to have become disabled for the purposes of entitlement to the disability benefit in or after the month for which the retirement pension first became payable.
Marginal note: Effect of cancellation (2) Where a request made under subsection (1) or under a substantially similar provision of a provincial pension plan is granted and the amount of the benefits paid is repaid within the prescribed time or, in the case of a provincial pension plan, the time provided thereunder, that benefit shall be deemed for all purposes of this Act not to have been payable during the period in question.

R.S., 1985, c. 30 (2nd Supp.), s. 35
1997, c. 40, s. 81

DIVISION D Payment of Benefits: Special Rules Applicable

Retirement Pension

Marginal note: Commencement of retirement pension

67 (1) For a retirement pension that commences to be payable before January 1, 1987, subject to section 62, where an applicant, other than an estate, has reached sixty-five years of age and payment of the retirement pension is approved, the pension is payable for each month commencing with

(a) the month in which the applicant reached sixty-five years of age,
(b) the latest of the eleventh month preceding the month in which the application was received, the month following the month in which the contributor last worked and for which a contribution was made under this Act or a provincial pension plan and the month following the last month for which unadjusted pensionable earnings have been attributed under section 55, or
(c) the month for which the applicant applied for the pension to commence,

whichever is the latest.

(a) the month in which the applicant reached sixty years of age,
(b) the month following the month in which the applicant applied, if he was under seventy years of age when he applied,
(c) the month following the month in which the applicant wholly or substantially ceased to be engaged in paid employment or self-employment, if he is then under sixty-five years of age,
(d) the month in which the applicant reached sixty-five years of age, if he has not wholly or substantially ceased to be engaged in paid employment or self-employment,
(e) the twelfth month preceding the month following the month in which the applicant applied, if he was over seventy years of age when he applied,
(f) the month in which the applicant reached seventy years of age, if he applied after reaching that age,
(g) the month of January 1987, if the applicant has reached sixty years of age but not sixty-five years of age before that month, and
(h) the month chosen by the applicant in his application.

(a) the twelfth month before the month after the month in which the applicant applied or the month of January 1995, whichever is later,
(b) the month in which the applicant reaches the age of sixty-five years, or
(c) the month chosen by the applicant in the application.

(a) the month in which the applicant reached sixty years of age,
(b) the month following the month in which the application was received if they were under sixty-five years of age when they applied,
(c) the eleventh month preceding the month in which the application was received if they have reached sixty-five years of age when they applied, but in no case earlier than the month in which they reached sixty-five years of age, and
(d) the month chosen by the applicant in their application.

(a) each month after the month in which the requirement was waived; and
(b) each of the 12 months in which the beneficiary had reached the age of 70 — including the month in which they reached that age — before the first month referred to in paragraph (a).

(a) the month in which the disability pension application was made,
(b) the last month for which the disability pension was payable, and
(c) the month before the month in which the contributor reached the age of 60 years.

R.S., 1985, c. C-8, s. 67
R.S., 1985, c. 30 (2nd Supp.), s. 36, c. 1 (4th Supp.), s. 5
1995, c. 33, s. 32
1997, c. 40, s. 82
2009, c. 31, s. 38
2019, c. 29, s. 154

Marginal note: Duration of payment

68 Subject to this Act, a retirement pension shall continue to be paid during the lifetime of the beneficiary, and shall cease with the payment for the month in which the beneficiary dies.

R.S., c. C-5, s. 67

68.1 [Repealed, 2009, c. 31, s. 39]

Disability Pension and Post-retirement Disability Benefit

Marginal note: Commencement of pension

69 Subject to section 62, where payment of a disability pension is approved, the pension is payable for each month commencing with the fourth month following the month in which the applicant became disabled, except that where the applicant was, at any time during the five year period next before the month in which the applicant became disabled as a result of which the payment is approved, in receipt of a disability pension payable under this Act or under a provincial pension plan,

(a) the pension is payable for each month commencing with the month next following the month in which the applicant became disabled as a result of which the payment is approved; and
(b) the reference to “fifteen months” in paragraph 42(2)(b) shall be read as a reference to “twelve months”.

R.S., 1985, c. C-8, s. 69
R.S., 1985, c. 30 (2nd Supp.), s. 38

Marginal note: When pension ceases to be payable

70 (1) A disability pension ceases to be payable with the payment

(a) for the month in which the beneficiary ceases to be disabled;
(b) for the month immediately preceding the month in which the beneficiary commences to receive a retirement pension under this Act or under a provincial pension plan;
(c) for the month in which the beneficiary reaches sixty-five years of age; or
(d) for the month in which the beneficiary dies.

R.S., 1985, c. C-8, s. 70
R.S., 1985, c. 30 (2nd Supp.), s. 39

Marginal note: Commencement of benefit

70.01 Subject to section 62, if payment of a post-retirement disability benefit is approved, the benefit is payable for each month commencing with the fourth month following the month after December 2018 in which the applicant became disabled, except that if the applicant was, at any time during the five-year period next before the month in which the applicant became disabled as a result of which the payment is approved, in receipt of a disability pension payable under this Act or under a provincial pension plan or a post-retirement disability benefit,

(a) the benefit is payable for each month commencing with the month next following the month after December 2018 in which the applicant became disabled as a result of which the payment is approved; and
(b) the reference to “fifteen months” in paragraph 42(2)(b) shall be read as a reference to “twelve months”.

2018, c. 12, s. 389

Marginal note: When benefit ceases to be payable

70.02 A post-retirement disability benefit ceases to be payable with the payment

(a) for the month in which the beneficiary ceases to be disabled;
(b) for the month in which the beneficiary reaches 65 years of age; or
(c) for the month in which the beneficiary dies.

2018, c. 12, s. 389

Marginal note: Reinstatement of disability pension or post-retirement disability benefit

70.1 (1) Subject to this section, a person who has ceased to receive a disability pension or a post-retirement disability benefit because they have returned to work is entitled to have that pension or benefit reinstated if, within two years after the month in which they ceased to receive it, they become incapable again of working.
Marginal note: Request for reinstatement (2) A request by a person for reinstatement of a disability pension or a post-retirement disability benefit shall be made to the Minister in accordance with the regulations. Subsections 60(2), (4), (5) and (8) to (12) apply to the request, with any modifications that the circumstances require.

Marginal note: Consideration and approval of request by Minister (3) The Minister shall approve a request made by a person under subsection (2) if the Minister is satisfied that

(a) the person has a severe and prolonged mental or physical disability that is the same as, or is related to, the disability that entitled the person to receive the disability pension or post-retirement disability benefit that is the subject of the request;
(b) not more than two years have elapsed from the month in which the person ceased to receive the disability pension or post-retirement disability benefit to the month when they became incapable again of working; and
(c) the person had not reached 65 years of age and, if the request is for reinstatement of a disability pension, was not receiving a retirement pension in the month in which they became incapable again of working.

2004, c. 22, s. 20
2018, c. 12, s. 390

Death Benefit

Marginal note: Payable to estate

71 (1) Where payment of a death benefit is approved, the Minister shall, except as provided in subsections (2) and (3), pay the death benefit to the estate of the contributor.

Marginal note: Exceptions (2) The Minister may direct payment of a death benefit in whole or in part to such person or body as is prescribed where

(a) he is satisfied, after making reasonable inquiries, that there is no estate;
(b) the estate has not applied for the death benefit within the prescribed time interval following the contributor’s death; or
(c) if the contributor’s death occurs before January 1, 2019, the amount of the death benefit is less than the prescribed amount.

R.S., 1985, c. C-8, s. 71
R.S., 1985, c. 30 (2nd Supp.), s. 40
2018, c. 12, s. 391

Survivor’s Pension

Marginal note: Commencement of pension

72 Subject to section 62, if payment of a survivor’s pension is approved, the pension is payable for each month commencing with,

(a) if subparagraph 44(1)(d)(i) applies, the month following the month in which

(i) the contributor died, in the case of a survivor who at the time of the death of the contributor had reached 35 years of age or was a survivor with dependent children,
(ii) the survivor became a survivor who, not having reached 65 years of age, is disabled, in the case of a survivor other than a survivor described in subparagraph (i), or
(iii) the survivor reached 65 years of age, in the case of a survivor other than a survivor described in subparagraph (i) or (ii); or

However, in no case is the pension payable earlier than for the twelfth-month preceding the month following the month in which the application was received.

R.S., 1985, c. C-8, s. 72
2000, c. 12, ss. 54, 64
2018, c. 12, s. 392

Marginal note: Duration of payment

73 (1) Subject to this Act, a survivor’s pension shall continue to be paid during the lifetime of the beneficiary, and shall cease with the payment for the month in which the beneficiary dies.

Marginal note: Special case Footnote * (2) If

(a) a contributor died on or after January 1, 1998 but before the coming into force of this subsection, and
(b) a survivor’s pension was, immediately before that coming into force, payable to a survivor who had been married to the contributor at the time of the contributor’s death,

the approval of payment of a survivor’s pension, in respect of that contributor’s death, to a survivor who was the contributor’s common-law partner at the time of the contributor’s death and was not a person described in subparagraph (a)(ii) of the definition in subsection 2(1) as that definition read at that time, does not affect the right of the survivor referred to in paragraph (b) to continue to receive the survivor’s pension in accordance with subsection (1).

Return to footnote * [Note: Subsection 73(2) in force July 31, 2000, see SI/2000-76.]

R.S., 1985, c. C-8, s. 73
2000, c. 12, s. 55

Disabled Contributor’s Child’s Benefit and Orphan’s Benefit

Marginal note: Persons by whom application may be made

74 (1) An application for a disabled contributor’s child’s benefit or orphan’s benefit may be made on behalf of a disabled contributor’s child or orphan by the child or orphan or by any other person or agency to whom the benefit would, if the application were approved, be payable under this Part.

Marginal note: Commencement of payment of benefit (2) Subject to section 62, where payment of a disabled contributor’s child’s benefit or orphan’s benefit in respect of a contributor is approved, the benefit is payable for each month commencing with,

(a) in the case of a disabled contributor’s child’s benefit, the later of

(i) the month commencing with which a disability pension is payable to the contributor under this Act or under a provincial pension plan or a post-retirement disability benefit is payable under this Act, and
(ii) the month next following the month in which the child was born or otherwise became a child of the contributor, and

(i) the month following the month in which the contributor died, and
(ii) the month next following the month in which the child was born,

but in no case earlier than the twelfth month preceding the month following the month in which the application was received.

R.S., 1985, c. C-8, s. 74
R.S., 1985, c. 30 (2nd Supp.), s. 41
1991, c. 44, s. 18
2018, c. 12, s. 393

Marginal note: Payment of benefit

75 (1) If a disabled contributor’s child’s benefit is payable to a child of a disabled contributor or an orphan’s benefit is payable to an orphan of a contributor and the child or orphan has not reached 18 years of age, payment of the benefit must be made to the person or agency having decision-making responsibility for the child or orphan, or, if there is no person or agency having decision-making responsibility for the child or orphan, to any person or agency that the Minister may direct.

Marginal note: Presumption — decision-making responsibility (2) For the purposes of this Part, in the absence of any evidence to the contrary, the following person is presumed to have decision-making responsibility for the child or orphan, as the case may be:

(a) the contributor, in relation to a disabled contributor’s child, except if the contributor has less than 20% of the parenting time in respect of the child; and
(b) the survivor, if any, of the contributor, in relation to an orphan, except if the survivor has less than 20% of the parenting time in respect of the orphan.

R.S., 1985, c. C-8, s. 75
2000, c. 12, s. 56
2024, c. 17, s. 193

Marginal note: When disabled contributor’s child’s benefit ceases to be payable

76 (1) A disabled contributor’s child’s benefit ceases to be payable with the payment for the month in which

(a) the child ceases to be a dependent child;
(b) the child dies;
(c) the contributor’s disability pension or post-retirement disability benefit ceases to be payable;
(d) the child is adopted legally or in fact by someone other than the disabled contributor or the disabled contributor’s spouse or common-law partner, unless the disabled contributor is maintaining the child, as defined by regulation; or
(e) the disabled contributor ceases to have parenting time or decision-making responsibility in respect of the child, if the child is a as defined in subsection 42(1) by reason of the disabled contributor having had that parenting time or decision-making responsibility.

R.S., 1985, c. C-8, s. 76
R.S., 1985, c. 30 (2nd Supp.), s. 42
1991, c. 44, s. 19
2000, c. 12, s. 57
2018, c. 12, s. 394
2024, c. 17, s. 194

Post-retirement Benefit

Marginal note: Commencement of benefit

76.1 Subject to section 62, a post-retirement benefit is payable to a beneficiary of a retirement pension for each month commencing with January 1 of the year following the year of a contributor’s earnings if

(a) a contribution has been made in respect of those earnings;
(b) those earnings exceed the contributor’s basic exemption; and

(i) begins after 2011 and after the contributory period ends under subparagraph 49(b)(iii), and
(ii) ends with the month preceding the month in which the contributor reaches seventy years of age.

2009, c. 31, s. 40

Marginal note: Duration of payment

76.2 Subject to this Act, a post-retirement benefit shall continue to be paid during the lifetime of the beneficiary and shall cease with the payment for the month in which the beneficiary dies.

2009, c. 31, s. 40

DIVISION E Payment of Benefits: Amount Payable Under Canada Pension Plan

Marginal note: Amount of benefit payable under Act

77 Where, by virtue of any provision of this Act other than this section, a benefit is payable under this Act to or in respect of any contributor, notwithstanding anything in this Part except as provided in section 80, the amount of the benefit that is payable under this Act is an amount equal to that proportion of the amount of the benefit payable to or in respect of the contributor, calculated as provided in this Part without regard to this section, that

(a) the aggregate of the contributor’s total pensionable earnings, total first additional pensionable earnings and total second additional pensionable earnings attributable to contributions made under this Act,

(b) the aggregate of the contributor’s total pensionable earnings, total first additional pensionable earnings and total second additional pensionable earnings.

R.S., 1985, c. C-8, s. 77
2016, c. 14, s. 35
2018, c. 12, s. 395

Marginal note: Total pensionable earnings attributable to base contributions made under Act

78 The total pensionable earnings of a contributor attributable to base contributions made under this Act are an amount equal to the amount that their total pensionable earnings would be if the base unadjusted pensionable earnings of the contributor for a year were that proportion of their base unadjusted pensionable earnings for the year that

(a) the contributor’s earnings on which a base contribution has been made for the year under this Act, calculated as provided in subparagraph 53(1)(b)(i),

(b) the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a base contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53(1)(b)(ii).

R.S., 1985, c. C-8, s. 78
2012, c. 31, s. 201
2016, c. 14, s. 36
2018, c. 12, s. 396

Marginal note: Total first additional pensionable earnings attributable to first additional contributions made under Act

78.1 The total first additional pensionable earnings of a contributor attributable to first additional contributions made under this Act are an amount equal to the amount that their total first additional pensionable earnings would be if the first additional unadjusted pensionable earnings of the contributor for a year were that proportion of their first additional unadjusted pensionable earnings for the year that

(a) the contributor’s earnings on which a first additional contribution has been made for the year under this Act, calculated as provided in subparagraph 53.1(1)(b)(i),

(b) the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a first additional contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53.1(1)(b)(ii).

2018, c. 12, s. 397

Marginal note: Total second additional pensionable earnings attributable to second additional contributions made under Act

78.2 The total second additional pensionable earnings of a contributor attributable to second additional contributions made under this Act are an amount equal to the amount that their total second additional pensionable earnings would be if the second additional unadjusted pensionable earnings of the contributor for a year were that proportion of their second additional unadjusted pensionable earnings for the year that

(a) the contributor’s earnings on which a second additional contribution has been made for the year under this Act, calculated as provided in subparagraph 53.2(1)(b)(i),

(b) the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a second additional contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53.2(1)(b)(ii).

2018, c. 12, s. 397

Marginal note: Total pensionable earnings attributable to base contributions made under Act as a result of division

79 For a year of a division as determined under section 55 or 55.1 and under a provincial pension plan, the total pensionable earnings of a contributor attributable to base contributions made under this Act are an amount equal to the amount that their total pensionable earnings would be if the base unadjusted pensionable earnings of the contributor for the year were that proportion of their base unadjusted pensionable earnings for the year that

(a) their base unadjusted pensionable earnings attributed under subsection 55(4) or 55.2(5)

(b) their total base unadjusted pensionable earnings for the year determined under subsection 55(5) or 55.2(6).

R.S., 1985, c. C-8, s. 79
R.S., 1985, c. 30 (2nd Supp.), s. 43
2016, c. 14, s. 37

Marginal note: Total first additional pensionable earnings attributable to first additional contributions made under Act as a result of division

79.1 For a year of a division as determined under section 55.1 and under a provincial pension plan, the total first additional pensionable earnings of a contributor attributable to first additional contributions made under this Act are an amount equal to the amount that their total first additional pensionable earnings would be if the first additional unadjusted pensionable earnings of the contributor for the year were that proportion of their first additional unadjusted pensionable earnings for the year that

(a) their first additional unadjusted pensionable earnings attributed under subsection 55.2(5.1)

(b) their total first additional unadjusted pensionable earnings for the year determined under subsection 55.2(6.1).

2018, c. 12, s. 398

Marginal note: Total second additional pensionable earnings attributable to second additional contributions made under Act as a result of division

79.2 For a year of a division as determined under section 55.1 and under a provincial pension plan, the total second additional pensionable earnings of a contributor attributable to second additional contributions made under this Act are an amount equal to the amount that their total second additional pensionable earnings would be if the second additional unadjusted pensionable earnings of the contributor for the year were that proportion of their second additional unadjusted pensionable earnings for the year that

(a) their second additional unadjusted pensionable earnings attributed under subsection 55.2(5.2)

(b) their total second additional unadjusted pensionable earnings for the year determined under subsection 55.2(6.2).

2018, c. 12, s. 398

Marginal note: Agreements with provinces

80 (1) Notwithstanding section 77, the Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the appropriate authority of a province providing a comprehensive pension plan to provide for the administration and coordination of this Act and the provincial pension plan in respect of persons who are contributors under this Act or the provincial plan or both, including, without limiting the generality of the foregoing,

(a) the determination and payment of any benefit, or portion thereof, payable under this Act or under the provincial pension plan;
(b) the determination, processing and approval of divisions of unadjusted pensionable earnings under this Act and under the provincial pension plan;
(c) the determination, processing and approval of applications for assignments, under this Act or under the provincial pension plan, of a retirement pension to the spouse or common-law partner of a contributor;
(d) the exchange of such information obtained under this Act or under the provincial pension plan as is necessary to give effect to the agreement; and
(e) the payment under this Act in accordance with the agreement of the whole amount of any benefit payable to or in respect of a contributor, calculated as provided in this Part without regard to section 77, in which case the whole amount of that benefit shall be deemed to be payable under this Act to or in respect of that contributor.

R.S., 1985, c. C-8, s. 80
R.S., 1985, c. 30 (2nd Supp.), s. 44
2000, c. 12, s. 58
2016, c. 14, s. 38

Marginal note: Agreements respecting the apportionment of payments

80.1 (1) The Minister may, with the approval of the Governor in Council, on behalf of the Government of Canada enter into an agreement with any person or body responsible for the administration of

(a) any other Act of Parliament,
(b) an Act of the legislature of a province, or
(c) a federal or provincial activity established other than under an Act of Parliament or of the legislature of a province,

that provides for periodic payments to persons in respect of accidents, injuries, illnesses and occupational diseases for the purpose of limiting the total amount that is payable to a beneficiary as a disability benefit under this Act and as periodic payments under that other law or activity.

(a) change a person’s eligibility to receive a benefit as a disabled contributor’s child or the amount of that benefit;
(b) change the determination of months that are excluded from a beneficiary’s contributory period by reason of disability;
(c) result in a beneficiary receiving, in respect of any month, disability benefits under this Act and payments under the other law or activity that are less than the disability benefits that would be otherwise payable under this Act for the month if there were no such agreement; or
(d) result in a beneficiary receiving, in respect of any month, disability benefits under this Act that are greater than the disability benefits that would otherwise be payable under this Act if there were no agreement.

1997, c. 40, s. 83

DIVISION F Reconsiderations and Appeals

Marginal note: Appeal to Minister

81 (1) Where

(a) a spouse, former spouse, common-law partner, former common-law partner or estate is dissatisfied with any decision made under section 55, 55.1, 55.2 or 55.3,
(b) an applicant is dissatisfied with any decision made under section 60,
(c) a beneficiary is dissatisfied with any determination as to the amount of a benefit payable to the beneficiary or as to the beneficiary’s eligibility to receive a benefit,
(d) a beneficiary or the beneficiary’s spouse or common-law partner is dissatisfied with any decision made under section 65.1, or
(e) a person who made a request under section 70.1, a child of that person or, in relation to that child, a person or agency referred to in section 75 is dissatisfied with any decision made under section 70.1,

the dissatisfied party or, subject to the regulations, any person on behalf thereof may, within ninety days after the day on which the dissatisfied party was notified in the prescribed manner of the decision or determination, or within such longer period as the Minister may either before or after the expiration of those ninety days allow, make a request to the Minister in the prescribed form and manner for a reconsideration of that decision or determination.

R.S., 1985, c. C-8, s. 81
R.S., 1985, c. 30 (2nd Supp.), s. 45
1991, c. 44, s. 20
1995, c. 33, s. 34
1997, c. 40, s. 84
2000, c. 12, s. 59
2004, c. 22, s. 21
2012, c. 19, s. 228

Marginal note: Appeal to Social Security Tribunal

82 A party who is dissatisfied with a decision of the Minister made under section 81, including a decision in relation to further time to make a request, or, subject to the regulations, any person on their behalf, may appeal the decision to the Social Security Tribunal established under section 44 of the Department of Employment and Social Development Act .

R.S., 1985, c. C-8, s. 82
R.S., 1985, c. 30 (2nd Supp.), s. 45
1991, c. 44, s. 21
1995, c. 33, s. 35
1997, c. 40, s. 85
2000, c. 12, ss. 60, 64
2010, c. 12, s. 1668
2012, c. 19, s. 229
2013, c. 40, s. 236

Marginal note: Stay of benefits pending judicial review

83 If a decision is made by the Social Security Tribunal established under section 44 of the Department of Employment and Social Development Act in respect of a benefit, the Minister may stay payment of the benefit until the latest of

(a) the expiry of the period allowed for making an application for leave to appeal to the Appeal Division of that Tribunal,
(b) the expiry of the period allowed for making an application under the Federal Courts Act for judicial review of the decision, and
(c) if Her Majesty has made an application under the Federal Courts Act for judicial review of the decision, the month in which all proceedings in relation to the judicial review have been completed.

R.S., 1985, c. C-8, s. 83
R.S., 1985, c. 41 (1st Supp.), s. 12, c. 27 (2nd Supp.), s. 7, c. 30 (2nd Supp.), s. 45
1991, c. 44, s. 22
1995, c. 33, s. 36
1997, c. 40, s. 85.1
2000, c. 12, ss. 61, 64
2002, c. 8, s. 121
2010, c. 12, s. 1669
2012, c. 19, s. 229
2013, c. 40, s. 236

84 [Repealed, 2012, c. 19, s. 229]

85 [Repealed, 2012, c. 19, s. 229]

86 [Repealed, 2012, c. 19, s. 229]

86.1 [Repealed, 2012, c. 19, s. 229]

DIVISION G General

Marginal note: Census information

87 Subject to such conditions as may be prescribed, for the purpose of ascertaining the age of any applicant or beneficiary, or of an applicant’s or a beneficiary’s spouse or common-law partner or former spouse or former common-law partner, the Minister is entitled to obtain from Statistics Canada, on request, any information respecting that person’s age that is contained in the returns of any census taken more than thirty years before the date of the request.

R.S., 1985, c. C-8, s. 87
R.S., 1985, c. 30 (2nd Supp.), s. 47
2000, c. 12, s. 62

Marginal note: Presumption as to death

88 (1) Where a contributor or beneficiary, or a contributor’s or beneficiary’s spouse or common-law partner or former spouse or former common-law partner, has, either before or after the coming into force of this section, disappeared under circumstances that, in the opinion of the Minister, raise beyond a reasonable doubt a presumption that the person is dead, the Minister may determine the date for the purposes of this Act on which that person’s death is presumed to have occurred, and thereupon that person shall be deemed for all purposes of this Act to have died on that date.
Marginal note: Change of date (2) If, after having determined the date of a person’s death pursuant to subsection (1), the Minister is satisfied from new information or evidence that the date of death is different from that determined, the Minister may determine a different date of death, in which case the person shall be deemed for all purposes of this Act to have died on that different date and the Minister shall forthwith cause to be paid any benefit that would have been payable if the determination of death had not been made.
Marginal note: Where person appears (3) If, after having determined the date of a person’s death pursuant to subsection (1), the Minister is satisfied from new information or evidence that the person is alive, the Minister shall forthwith cause to be paid any benefit that would have been payable in respect of the person had that determination not been made.
Marginal note: Benefits cease (4) Where any benefit has been paid to any person as a result of the determination of another person’s death pursuant to this section and the Minister is satisfied from new information or evidence that that other person is alive, the benefit shall forthwith cease to be payable and any such benefit paid prior to the Minister’s being satisfied that the person is alive shall be deemed to have been validly paid.
Marginal note: Death certificates issued by other authorities (5) For the purposes of this section, the Minister is not bound by the issuance or revocation of a death certificate by any other authority.

R.S., 1985, c. C-8, s. 88
R.S., 1985, c. 30 (2nd Supp.), s. 48
2000, c. 12, s. 63

Regulations

Marginal note: Regulations

89 (1) The Governor in Council may make regulations

(a) prescribing or defining anything that, by this Part, is to be prescribed or defined by regulations;
(b) prescribing the time, manner and form of making applications for benefits, the information and evidence to be furnished in connection therewith and the procedures to be followed in dealing with and approving applications;
(b.1) prescribing the time and manner for making requests for reinstatement of a disability pension or post-retirement disability benefit under section 70.1, and the information and evidence to be furnished in connection with requests;
(b.2) prescribing the information and evidence to be furnished in connection with the reinstatement of disabled contributor’s child benefits under section 70.1;
(c) setting out the circumstances in which the Minister may allow a longer period to make a request under subsection 81(1) or (1.1);
(d) providing for the making of an application or appeal by and the payment of a benefit to any person or agency on behalf of any other person or beneficiary where it is established in such manner and by such evidence as may be prescribed that the other person or beneficiary is by reason of infirmity, illness, insanity or other causes incapable of managing his own affairs, and prescribing the manner in which any benefit authorized to be paid to any such person or agency on behalf of a beneficiary shall be administered and expended for the benefit of the beneficiary and accounted for;
(e) respecting the determination of disability subject to this Part and the conditions on which any amount as or on account of a benefit in respect of the disability of a person shall be paid or shall continue to be paid, including the initial and subsequent periodic or other assessments of that disability and the reasonable rehabilitation measures to be undergone by that person, and providing for the payment out of the Consolidated Revenue Fund of the cost of any such assessments of disability and rehabilitation measures and for the charging of the amount of the payment to the Canada Pension Plan Account or the Additional Canada Pension Plan Account, as the case may be, as a cost of administration of this Act;
(f) providing that the failure of a person to undergo any assessment of disability or reasonable rehabilitation measure as required by any regulation made under paragraph (e), without good cause as defined by regulation, shall be a ground on which that person may be determined to have ceased to be disabled;
(g) providing, in the case of any benefit that becomes payable to a person to whom no pension is then payable under the Old Age Security Act , the basic monthly amount of which benefit is less than such amount, not exceeding ten dollars, as may be prescribed, for the commutation of such benefit in such circumstances and in accordance with such methods and bases as may be prescribed and for the payment to that person in the place of that benefit of an amount equal to the commuted value thereof, or for the payment of that benefit at prescribed intervals less frequent than monthly;
(h) respecting the payment of any amount on account of a benefit under this Act that remains unpaid at any time after the death of the beneficiary;
(i) respecting the terms and conditions governing the payment of benefits in accordance with any agreement under subsection 80(1) that may be entered into by the Minister on behalf of the Government of Canada;
(j) providing, in any case or class of cases not covered by the provisions of an agreement under subsection 80(1), for the issue of cheques by the Government of Canada in the amount of any benefit payable under this Act to or in respect of a contributor and in the amount of any like benefit payable under a provincial pension plan to or in respect of the same contributor, or for the payment by other means by the Government of Canada of such an amount, if arrangements satisfactory to the Governor in Council have been made with the government of that province for the issue of cheques, or for the payment by other means, by that government on a reciprocal basis and for the making of any financial adjustments by that government required to be made by reason of those arrangements, and providing for the making of any financial adjustments by the Government of Canada required to be made by reason of those arrangements and for the crediting or charging of the amount of the adjustments to the Canada Pension Plan Account or the Additional Canada Pension Plan Account, as the case may be;
(k) [Repealed, 2018, c. 12, s. 399]
(l) providing for the conditions under which the payment of benefits may be withheld pending the furnishing of the Minister with information, evidence and documentation required under this Act and the regulations;
(l.1) and (l.2) [Repealed, 2012, c. 19, s. 230]
(m) generally for carrying out the purposes and provisions of this Part.

(a) the circumstances in which interest is payable;
(b) rates of interest or the manner of calculating rates of interest;
(c) terms and conditions for the imposition and payment of interest; and
(d) terms and conditions under which the Minister may waive, reduce or remit the interest payable.

R.S., 1985, c. C-8, s. 89
R.S., 1985, c. 30 (2nd Supp.), s. 49
1991, c. 44, s. 23
1995, c. 33, s. 39
2004, c. 22, s. 22
2007, c. 11, s. 5
2012, c. 19, s. 230
2016, c. 14, s. 39
2018, c. 12, s. 399

Offences

Marginal note: Offence and punishment

90 (1) Every person who

(a) knowingly makes a false or misleading statement in any application or declaration or makes any application or declaration that by reason of any non-disclosure of facts is false or misleading, or obtains any benefit payment by false pretences,
(b) being the payee thereof, negotiates or attempts to negotiate any cheque for a benefit to which he is not entitled, or
(c) knowingly fails to return any cheque or the amount of any benefit payment or any excess amount as required by section 66,

is guilty of an offence punishable on summary conviction.

R.S., 1985, c. C-8, s. 90
1991, c. 44, s. 24
1997, c. 40, s. 86

Administrative Monetary Penalties

Marginal note: Penalty for misrepresentation, etc.

90.1 (1) The Minister may impose on a person a penalty for each of the following acts or omissions if the Minister becomes aware of facts that in the Minister’s opinion establish that the person has

(a) made a statement or declaration, in an application or otherwise, that the person knew was false or misleading;
(b) made a statement or declaration, in an application or otherwise, that the person knew was false or misleading because of the non-disclosure of facts;
(c) knowingly failed to declare to the Minister all or some of the person’s earnings for a period for which the person received disability benefits;
(d) received or obtained by cheque or otherwise a benefit payment to which the person knew that they were not entitled, or a benefit payment that the person knew was in excess of the amount of the benefit payment to which they were entitled, and did not return the cheque or the amount of the benefit payment, or the excess amount, as the case may be, without delay; or
(e) participated in, assented to or acquiesced in an act or omission mentioned in any of paragraphs (a) to (d).

(a) a prosecution for the act or omission has been initiated against the person; or
(b) five years have passed since the day on which the Minister became aware of the act or omission.

(a) on the presentation of new facts;
(b) on being satisfied that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact;
(c) on being satisfied that the penalty cannot be collected within the reasonably foreseeable future; or
(d) on being satisfied that payment of the penalty would cause undue hardship to the debtor.

1997, c. 40, s. 87
2007, c. 11, s. 7

Administration and Enforcement

Marginal note: Interpretation

90.2 (1) The definitions in this subsection apply in this section. includes moneys, securities, books, records, letters, accounts, statements (financial or otherwise), correspondence, memoranda, film, microform, videotape, photographs, machine-readable records and other documentary material, regardless of form or characteristics, and any copy or printout of any of them. ( document ) means the whole or a part of a building or structure that is kept or occupied as a permanent or temporary residence and includes

(a) a building within the yard of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and
(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence. ( maison d’habitation )

means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. ( juge )

(a) subject to subsection (3), enter any premises or place where the Minister believes that a document relating to the entitlement of a person to a benefit or the amount of a benefit is or should be kept; and
(b) require the owner, occupant or person in charge of the premises or place to give the Minister all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner, occupant or person in charge of the premises or place to attend at those premises or that place with the Minister.

(a) there are reasonable grounds to believe that the dwelling-house is a premises or place referred to in subsection (2);
(b) entry into the dwelling-house is necessary for a purpose relating to the administration or enforcement of this Act; and
(c) entry into the dwelling-house has been refused or that there are reasonable grounds to believe that entry will be refused.

(a) order the occupant of the dwelling-house to provide the Minister with reasonable access to the document; and
(b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.

(a) the person or group is ascertainable; and
(b) the requirement is made to verify compliance by the person or persons in the group with a duty or obligation under this Act.

1997, c. 40, s. 87

PART III Administration

Interpretation

Marginal note: Definitions

91 The following definitions apply in this Part.

means the part of the Canada Pension Plan relating to the portions of benefits that are referred to in paragraphs 46(1)(b) and (c), subparagraphs 56(1)(b)(ii) and (iii), clauses 58(1)(a)(ii)(B) and (C) and (a.1)(ii)(B) and (C), subparagraphs 58(1)(b)(ii) and (iii) and subsections 59.1(3) and (5) and all contributions in respect of those portions of benefits. ( régime de pensions supplémentaire du Canada )

means the part of the Canada Pension Plan relating to benefits and contributions under this Act, other than the portions of those benefits and contributions that are included in the additional Canada Pension Plan. ( régime de pensions de base du Canada )

means the Canada Pension Plan Investment Board established by section 3 of the Canada Pension Plan Investment Board Act . ( Office )

means the Minister of Employment and Social Development. ( ministre )

R.S., 1985, c. C-8, s. 91
1996, c. 11, s. 95
2003, c. 5, s. 1
2005, c. 35, s. 67
2012, c. 19, s. 694
2013, c. 40, s. 238
2016, c. 14, s. 40
2018, c. 12, s. 400

General

Marginal note: Administration of Act

92 (1) The Minister has the control and direction of the administration of this Act other than Part I.

Marginal note: Duties of Minister of National Revenue (2) The Minister of National Revenue has the control and direction of the administration of Part I and shall from time to time each year report to the Minister

(a) such information obtained under this Act with respect to the earnings and contributions of any contributor as is required by the Minister to permit the calculation of the amount of the unadjusted pensionable earnings to be shown to the account of the contributor in the Record of Earnings established under section 95, and to identify in the Record of Earnings the unadjusted pensionable earnings of contributors, according to information contained in returns made pursuant to Part I;
(b) such information obtained with respect to the earnings of any person as is required by the Minister to permit the determination of the amount of any benefit that may be payable under this Act to or in respect of that person or of the amount of any benefit that may be payable to or in respect of that person by reason of which any financial adjustment may be required to be made pursuant to any agreement entered into under subsection 80(1); and
(c) such statistical and other general information as is necessary for the administration of this Act including the conduct of actuarial and other studies relating to the operation of this Act.

R.S., 1985, c. C-8, s. 92
2023, c. 26, s. 280

Marginal note: Duty of Minister of Public Works and Government Services

93 The Minister of Public Works and Government Services shall furnish the Minister with such assistance in the administration of this Act as the Governor in Council may direct.

R.S., 1985, c. C-8, s. 93
1996, c. 16, s. 60

Marginal note: Duty of Canada Employment Insurance Commission

94 The Canada Employment Insurance Commission shall furnish the Minister and the Minister of National Revenue with such assistance in the administration of this Act as the Governor in Council may direct.

R.S., 1985, c. C-8, s. 94
1996, c. 11, s. 99

Records and Information

Marginal note: Record of Earnings

95 The Minister shall cause to be established such records, to be known as the Record of Earnings, of information obtained under this Act with respect to the earnings and contributions of contributors, including information obtained pursuant to any agreement entered into under section 105 with respect to those earnings and contributions, as are necessary to permit

(a) the determination of the amount of any benefit that may be payable under this Act to or in respect of any contributor;
(b) the calculation of the amount of any financial adjustment that may be required to be made pursuant to any agreement entered into under subsection 80(1); and
(c) the identification of the unadjusted pensionable earnings of contributors, according to information contained in returns made pursuant to Part I.

R.S., c. C-5, s. 97
1980-81-82-83, c. 47, s. 4

Marginal note: Application for statement of earnings and request for reconsideration

96 (1) Subject to the provisions of any agreement entered into under section 105, every contributor may require the Minister, by application made in the prescribed manner, to furnish or make available to the contributor a statement of the unadjusted pensionable earnings shown to the contributor’s account in the Record of Earnings, and if a contributor is not satisfied with the statement, they may request that it be reconsidered by the Minister.
Marginal note: Application of sections 81 and 82 (2) Sections 81 and 82 apply with any modifications that the circumstances require to any request made under subsection (1) as though it were an application for a benefit.
(3) [Repealed, 1995, c. 33, s. 40]

R.S., 1985, c. C-8, s. 96
1995, c. 33, s. 40
2007, c. 11, s. 9
2012, c. 19, s. 231

Marginal note: Entry in record of earnings presumed to be accurate

97 (1) Notwithstanding section 96, except as provided in this section, any entry in the Record of Earnings relating to the earnings or a contribution of a contributor shall be conclusively presumed to be accurate and may not be called into question after four years have elapsed from the end of the year in which the entry was made.

Marginal note: Rectification of Record in certain cases (2) If

(a) from information furnished by or obtained from the records of an employer or a former employer, or an employee or a former employee of an employer, or a person required to make a contribution in respect of this self-employed earnings, after the time specified in subsection (1), or
(b) for any other reason,

it appears to the Minister that the amount of the unadjusted pensionable earnings shown in the Record of Earnings to the account of an employee or former employee of that employer or to the account of that person is less than the amount that should be so shown in that Record, the Minister may cause the Record of Earnings to be rectified in order to show the amount of the unadjusted pensionable earnings of the contributor that should be so shown therein.

R.S., 1985, c. C-8, s. 97
R.S., 1985, c. 30 (2nd Supp.), s. 50
1995, c. 33, s. 41
2012, c. 19, s. 232

Marginal note: Application for assignment of Social Insurance Number

98 (1) Every individual who applies for a division under section 55 or 55.1 shall, within thirty days of the date of application for such division, if he has not earlier been assigned a Social Insurance Number, file an application with the Minister, in such form and manner as may be prescribed, for the assignment to him of a Social Insurance Number.
Marginal note: Idem (2) Every individual who reaches eighteen years of age and is or becomes employed in pensionable employment on or after reaching that age shall, within thirty days after he reaches eighteen years of age or becomes employed in pensionable employment, as the case may be, if he has not earlier been assigned a Social Insurance Number, file an application with the Minister, in such form and manner as may be prescribed, for the assignment to him of a Social Insurance Number.
Marginal note: Application — individual with self-employed earnings (3) Every individual who is required by section 30 to file a return of their self-employed earnings for a year, other than an individual to whom subsection (1) or (2) applies, shall on or before the first day on or before which they are required by section 33 to pay any amount as or on account of the contributions required to be made by them for that year in respect of those earnings, if they have not earlier been assigned a Social Insurance Number, apply to the Minister, in the form and manner that may be prescribed, for the assignment to them of a Social Insurance Number.
Marginal note: Assignment of Number (4) The Minister shall, on application by an individual to whom a Social Insurance Number has not earlier been assigned, cause a Social Insurance Number to be assigned to the individual and a Social Insurance Number Card may be issued to the individual.
Marginal note: Employer to maintain record of Social Insurance Number (5) Every employer who employs an employee in pensionable employment shall, in the case of an employee to whom subsection (2) applies, within 30 days after the day on which the employee reaches 18 years of age or becomes employed in pensionable employment, whichever is the later, require the employee to inform the employer of their Social Insurance Number, and the employer shall maintain a record of the Social Insurance Number of each employee.
Marginal note: Employee to provide Social Insurance Number (6) Every employee who is required under subsection (5) to inform the employer of their Social Insurance Number shall do so within 30 days after the day on which they are required to do so by the employer.

R.S., 1985, c. C-8, s. 98
R.S., 1985, c. 30 (2nd Supp.), s. 51
2012, c. 19, s. 305
2016, c. 14, s. 41

Marginal note: Application to be signed by applicant

99 (1) An application for a Social Insurance Number shall be signed by the applicant in his own hand but where the applicant is unable to sign his own name, he may attest the application by making his mark in the presence of two witnesses whose names and signatures shall be shown thereon.

Marginal note: Change of name (2) When the name of an individual to whom a Social Insurance Number has been assigned changes, by reason of marriage or otherwise, the individual shall inform the Minister of their new name, unless they have already so informed another authority empowered to receive that information,

(a) if the individual is employed in pensionable employment, within 60 days after the day on which the change of name becomes effective; or
(b) if the individual is not employed in pensionable employment but later becomes so employed, or is required to make a contribution under this Act in respect of their self-employed earnings, within 60 days after the day on which the individual becomes so employed or after the first day on or before which they are required under section 33 to pay any amount as or on account of the contributions required to be made by them in respect of those earnings, as the case may be.

R.S., 1985, c. C-8, s. 99
2012, c. 19, s. 306
2016, c. 14, s. 42

Marginal note: Agreement respecting assignment of Social Insurance Numbers

100 (1) The Minister may, on behalf of the Government of Canada, enter into an agreement with the government of a province providing a comprehensive pension plan under which the Minister may cause Social Insurance Numbers to be assigned to persons to whom Social Insurance Numbers have not earlier been assigned, on the basis of applications made by those persons to the appropriate authority in that province.
Marginal note: Numbers deemed to have been assigned under Act (2) Any Social Insurance Numbers caused to be assigned by the Minister under any agreement entered into under subsection (1) shall be deemed for all purposes of this Act to have been assigned under this Act.

R.S., c. C-5, s. 103

Marginal note: Regulations

101 (1) The Governor in Council may make regulations

(a) requiring employers to distribute to their employees applications and other material relating to applications for Social Insurance Numbers;
(b) prescribing districts for purposes of assigning Social Insurance Numbers, in which persons who reside therein may file their applications for Social Insurance Numbers and, having regard to the public convenience, the place or places within each district at which those persons may apply;
(c) prescribing the conditions on which and manner in which Social Insurance Number Cards that have been lost or destroyed may be replaced;
(d) authorizing the Minister and the Minister of National Revenue to cause a Social Insurance Number to be assigned and a Social Insurance Number Card to be issued to any individual who has not earlier been assigned a Social Insurance Number;
(d.1) prescribing or defining anything that, by this Part, is to be prescribed or defined;
(d.2) and (d.3) [Repealed, 2012, c. 19, s. 233]
(e) generally for carrying out the purposes and provisions of this Part.

R.S., 1985, c. C-8, s. 101
R.S., 1985, c. 30 (2nd Supp.), s. 52
1995, c. 33, s. 42
2007, c. 11, s. 10
2012, c. 19, s. 233

Marginal note: Offence and punishment

102 (1) Every person who, in his application for a Social Insurance Number, knowingly furnishes any false or misleading information is guilty of an offence punishable on summary conviction.
Marginal note: Idem (2) Every person who has been assigned a Social Insurance Number and who knowingly makes application again to be assigned a Social Insurance Number, whether giving the same or different information in that application as in his previous application, and whether or not he is assigned a Social Insurance Number again, is guilty of an offence punishable on summary conviction.
Marginal note: Idem (3) Every employer who fails to comply with subsection 98(5) or any regulation made under paragraph 101(1)(a) is guilty of an offence and liable on summary conviction to a fine not exceeding one hundred dollars.

R.S., c. C-5, s. 105

Marginal note: Limitation period

103 (1) A prosecution for an offence under this Act may be commenced at any time within, but not later than, five years after the time when the subject-matter of the prosecution arose.
Marginal note: Officers, etc., of corporations (2) Where a corporation commits an offence under this Act, every officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.
Marginal note: Information or complaint (3) Subsection 41(6) applies with respect to an information or complaint under any of the provisions of this Act other than Part I, as though for the reference therein to the Canada Revenue Agency and the Minister thereof there were substituted a reference to the Department of Employment and Social Development and the Minister.

R.S., 1985, c. C-8, s. 103
1996, c. 11, s. 97
1999, c. 17, s. 111
2005, c. 35, s. 66, c. 38, s. 138
2012, c. 19, s. 695
2013, c. 40, s. 237

Availability of Information

Marginal note: Definitions

104 (1) The following definitions apply in this section and sections 104.1 and 105. includes the development, operation, evaluation and enforcement of policies and programs. ( mise en oeuvre ) means a department or any other body referred to in Schedule I, I.1, II or III to the Financial Administration Act . ( institution fédérale ) means an officer or employee of a federal institution, or a prescribed individual or a member of a prescribed class of individuals. ( fonctionnaire public )
Marginal note: Interpretation (2) The definition of a word or expression in subsection (1) does not affect its interpretation in any other provision of this Act.
(3) [Repealed, 2012, c. 19, s. 293]

R.S., 1985, c. C-8, s. 104
R.S., 1985, c. 30 (2nd Supp.), s. 53, c. 18 (3rd Supp.), s. 30
1991, c. 44, s. 25
1992, c. 1, s. 25, c. 48, s. 28
1995, c. 33, s. 43
1996, c. 11, ss. 49, 97, c. 16, s. 61, c. 23, ss. 187, 189
1997, c. 40, s. 88
2003, c. 22, s. 129
2005, c. 35, s. 45
2012, c. 19, s. 293

104.01 [Repealed, 2012, c. 19, s. 294]

104.02 [Repealed, 2012, c. 19, s. 294]

104.03 [Repealed, 2012, c. 19, s. 294]

104.04 [Repealed, 2012, c. 19, s. 294]

104.05 [Repealed, 2012, c. 19, s. 294]

104.06 [Repealed, 2012, c. 19, s. 294]

104.07 [Repealed, 2012, c. 19, s. 294]

104.08 [Repealed, 2012, c. 19, s. 294]

104.09 [Repealed, 2012, c. 19, s. 294]

Marginal note: Availability of information within federal institutions

104.1 (1) Despite any other Act or law, any information obtained by a public officer of the Canada Revenue Agency, the Department of Finance, the Department of Public Works and Government Services or the Department of Citizenship and Immigration for the purpose of the administration of this Act may be made available to a public officer of the Department of Employment and Social Development, the Canada Revenue Agency, the Department of Finance, the Department of Public Works and Government Services, the Department of Citizenship and Immigration or the Office of the Superintendent of Financial Institutions for the purpose of the administration of this Act.
Marginal note: Secondary release of information (2) Information obtained under this section shall not be made available to any other person or body unless the information is made available only for the same purpose and on any conditions that the Minister may specify.

1997, c. 40, s. 88
2012, c. 19, s. 294
2013, c. 40, s. 237

104.101 [Repealed, 2012, c. 19, s. 294]

104.102 [Repealed, 2012, c. 19, s. 294]

104.11 [Repealed, 2012, c. 19, s. 294]

Agreements with Provinces

Marginal note: Agreement with province for exchange of records and furnishing of information

105 The Minister may, on behalf of the Government of Canada, enter into an agreement with the government of a province providing a comprehensive pension plan

(a) under which any information obtained under this Act, including records of any amounts that are shown in the Record of Earnings to the accounts of individuals who have made contributions under this Act and under the provincial pension plan of that province and that relate to the contributions made by those individuals under this Act, may be made available under prescribed conditions to the appropriate authority of that province having the administration of the provincial pension plan, and under which any information obtained under the provincial pension plan may be made available on a reciprocal basis to the Minister; and
(b) under which the Minister or the appropriate authority of that province, in accordance with any terms and conditions that may be specified in the agreement, may make available to any individual who has made contributions under this Act and under the provincial pension plan a statement of any amounts shown in the Record of Earnings or the appropriate records established under the provincial pension plan, as the case may be, to the account of that individual, and may act on or give effect to any request made by that individual for reconsideration by the Minister or the appropriate authority, as the case may be, of any statement made available to the individual.

R.S., 1985, c. C-8, s. 105
1991, c. 44, s. 26
1996, c. 11, s. 97
1997, c. 40, s. 88

Oaths, Affidavits, Declarations and Affirmations

Marginal note: Commissioners for oaths

106 (1) A person who

(a) is employed in the administration or enforcement of Part I or any regulations made thereunder and is authorized by the Minister of National Revenue for the purpose, or
(b) is employed in the administration or enforcement of this Part and Part II or any regulations made thereunder and is authorized by the Minister for the purpose,

may, in the course of their employment and subject to any other Act of Parliament or any Act of the legislature of a province, administer oaths and take and receive affidavits, declarations and solemn affirmations and every person so authorized has, with respect to any such oath, affidavit, declaration or solemn affirmation, all the powers of a commissioner for taking affidavits.

(a) Part I or any regulations made under that Part, any person described in paragraph (1)(a), or
(b) this Part or Part II or any regulations made under either of those Parts, any person described in paragraph (1)(b)

may accept any oath administered or affidavit, declaration or solemn affirmation given by any officer or employee of any department in, or other portion of, the federal public administration specified in Schedule I, IV or V to the Financial Administration Act or of any department of the government of a province who has all the powers of a commissioner for taking affidavits.

R.S., 1985, c. C-8, s. 106
1995, c. 33, s. 44
2003, c. 22, s. 130

Reciprocal Agreements with Other Countries

Marginal note: Reciprocal arrangements re administration, etc.

107 (1) Where, under any law of a country other than Canada, provision is made for the payment of old age or other benefits including survivors’ or disability benefits, the Minister may, on behalf of the Government of Canada, on such terms and conditions as may be approved by the Governor in Council, enter into an agreement with the government of that country for the making of reciprocal arrangements relating to the administration or operation of that law and of this Act, including, without restricting the generality of the foregoing, arrangements relating to

(a) the exchange of such information obtained under that law or this Act as may be necessary to give effect to any such arrangements,
(b) the administration of benefits payable under this Act to persons resident in that country, the extension of benefits to and in respect of persons under that law or this Act and the increase or decrease in the amount of the benefits payable under that law or this Act to and in respect of persons employed in or resident in that country, and
(c) the administration of benefits payable under that law to persons resident in Canada, the extension of benefits to and in respect of persons under that law or this Act and the increase or decrease in the amount of the benefits payable under that law or this Act to and in respect of persons employed in or resident in Canada,

and, subject to subsection (4), any such agreement may extend to and include similar arrangements with respect to any provincial pension plan.

R.S., 1985, c. C-8, s. 107
R.S., 1985, c. 30 (2nd Supp.), s. 54
2016, c. 14, s. 43

Financial Provisions

Marginal note: Donations

107.1 The Minister may acquire money, securities or other property by gift, bequest or otherwise and shall dispose of such securities or other property subject to the terms, if any, on which such money, securities or other property is given, bequeathed or otherwise made available to the Minister.

1995, c. 33, s. 45

Marginal note: Canada Pension Plan Account

108 (1) There is hereby established in the accounts of Canada an account to be known as the Canada Pension Plan Account.

Marginal note: Amounts to be credited to Account (2) There shall be paid into the Consolidated Revenue Fund and credited to the Canada Pension Plan Account

(a) all amounts received under this Act as or on account of contributions under subsections 8(1), 9(1) and 10(1) or otherwise on account of the base Canada Pension Plan;
(b) all amounts required to be credited to the Canada Pension Plan Account pursuant to any agreement entered into under subsection 39(1) or 80(1) or pursuant to any regulation made under paragraph 89(1)(j) or subsection 107(3);
(c) [Repealed, 2016, c. 14, s. 44]
(d) any amount of money received under section 107.1 on account of the base Canada Pension Plan and any proceeds from the disposition of any securities or other property received under that section on account of the base Canada Pension Plan;
(e) all amounts charged for the use of resources that are associated with the administration of this Act in relation to the base Canada Pension Plan;
(f) any interest or administrative charge collected in relation to money payable under this Act in relation to the base Canada Pension Plan; and
(g) all amounts received under subsection 56(1) of the Canada Pension Plan Investment Board Act .

(a) all amounts payable under this Act in relation to the base Canada Pension Plan as or on account of benefits or otherwise;
(b) all amounts required to be charged to the Canada Pension Plan Account pursuant to any agreement entered into under subsection 39(1) or 80(1) or pursuant to any regulation made under paragraph 89(1)(j) or subsection 107(3);
(b.1) all amounts credited to the Canada Pension Plan Account pursuant to paragraph (2)(e);
(c) the costs of administration of this Act in relation to the base Canada Pension Plan, under the authority of Parliament;
(d) all amounts required to be charged to the Canada Pension Plan Account pursuant to section 57 of the Canada Pension Plan Investment Board Act ; and
(e) the costs, in relation to the base Canada Pension Plan, of administering Part 5 of the Department of Employment and Social Development Act in respect of appeals respecting this Act.

(a) the amount of the balance to the credit of the Canada Pension Plan Account, and
(b) the fair market value of the assets of the Investment Board less its liabilities, in relation to the base Canada Pension Plan.

R.S., 1985, c. C-8, s. 108
1995, c. 33, s. 46
1997, c. 40, s. 89
2003, c. 5, s. 2
2012, c. 19, s. 234
2013, c. 40, s. 236
2016, c. 14, s. 44

Marginal note: Management of Account

108.1 (1) Any amounts standing to the credit of the Canada Pension Plan Account that exceed the immediate obligations of that Account shall be transferred to the Investment Board, unless any agreement entered into under section 111.1 provides otherwise. The amounts shall be paid out of the Consolidated Revenue Fund and charged to the Canada Pension Plan Account.
Marginal note: Payment by Investment Board (2) The Minister may, by notice, and in accordance with any agreement entered into under section 111.1, require the Investment Board to pay into the Consolidated Revenue Fund any amount necessary to offset amounts charged or required to be charged to the Canada Pension Plan Account under subsection 108(3) and any interest charged under subsection 110(1).
Marginal note: Interest (3) The Minister of Finance shall credit interest to the Canada Pension Plan Account at market rates, as determined by that Minister, on any amount standing to the credit of that Account. The interest shall be paid out of the Consolidated Revenue Fund.

2003, c. 5, s. 3
2016, c. 14, s. 45

Marginal note: Additional Canada Pension Plan Account

108.2 (1) There is established in the accounts of Canada an account to be known as the Additional Canada Pension Plan Account.

Marginal note: Amounts to be credited to Account (2) There is to be paid into the Consolidated Revenue Fund and credited to the Additional Canada Pension Plan Account

(a) all amounts received under this Act as or on account of contributions under subsections 8(1.1) and (1.2), 9(1.1) and (1.2) and 10(1.1) and (1.2) or otherwise on account of the additional Canada Pension Plan;
(b) all amounts required to be credited to the Additional Canada Pension Plan Account under any agreement entered into under subsection 39(1) or 80(1) or under any regulation made under paragraph 89(1)(j) or subsection 107(3);
(c) any amount of money received under section 107.1 on account of the additional Canada Pension Plan and any proceeds from the disposition of any securities or other property received under that section on account of the additional Canada Pension Plan;
(d) all amounts charged for the use of resources that are associated with the administration of this Act in relation to the additional Canada Pension Plan;
(e) any interest or administrative charge collected in relation to money payable under this Act in relation to the additional Canada Pension Plan; and
(f) all amounts received under subsection 56(1.1) of the Canada Pension Plan Investment Board Act .

(a) all amounts payable under this Act in relation to the additional Canada Pension Plan as or on account of benefits or otherwise;
(b) all amounts required to be charged to the Additional Canada Pension Plan Account under any agreement entered into under subsection 39(1) or 80(1) or under any regulation made under paragraph 89(1)(j) or subsection 107(3);
(c) all amounts credited to the Additional Canada Pension Plan Account under paragraph (2)(d);
(d) the costs of administration of this Act in relation to the additional Canada Pension Plan, under the authority of Parliament;
(e) all amounts required to be charged to the Additional Canada Pension Plan Account under section 57.1 of the Canada Pension Plan Investment Board Act ; and
(f) the costs, in relation to the additional Canada Pension Plan, of administering Part 5 of the Department of Employment and Social Development Act in respect of appeals respecting this Act.

(a) the amount of the balance to the credit of the Additional Canada Pension Plan Account, and
(b) the fair market value of the assets of the Investment Board less its liabilities, in relation to the additional Canada Pension Plan.

2016, c. 14, s. 46

Marginal note: Management of Account

108.3 (1) Any amounts standing to the credit of the Additional Canada Pension Plan Account that exceed the immediate obligations of that Account are to be transferred to the Investment Board, unless any agreement entered into under section 111.1 provides otherwise. The amounts are to be paid out of the Consolidated Revenue Fund and charged to the Additional Canada Pension Plan Account.
Marginal note: Payment by Investment Board (2) The Minister may, by notice, and in accordance with any agreement entered into under section 111.1, require the Investment Board to pay into the Consolidated Revenue Fund any amount necessary to offset amounts charged or required to be charged to the Additional Canada Pension Plan Account under subsection 108.2(3) and any interest charged under subsection 110(2).
Marginal note: Interest (3) The Minister of Finance shall credit interest to the Additional Canada Pension Plan Account at market rates, as determined by that Minister, on any amount standing to the credit of that Account. The interest is to be paid out of the Consolidated Revenue Fund.

2016, c. 14, s. 46

109 [Repealed, 2003, c. 5, s. 4]

Marginal note: Interest — Canada Pension Plan Account

110 (1) The Minister of Finance shall charge interest to the Canada Pension Plan Account at market rates, as determined by that Minister, on any amount paid out of the Consolidated Revenue Fund under subsection 108(3) that exceeds the balance to the credit of the Canada Pension Plan Account. Interest is to be charged for the period beginning on the day on which the amount is paid out of the Consolidated Revenue Fund under subsection 108(3) and ending on the day on which the Investment Board pays that amount into the Consolidated Revenue Fund under subsection 56(1) of the Canada Pension Plan Investment Board Act .
Marginal note: Interest — Additional Canada Pension Plan Account (2) The Minister of Finance shall charge interest to the Additional Canada Pension Plan Account at market rates, as determined by that Minister, on any amount paid out of the Consolidated Revenue Fund under subsection 108.2(3) that exceeds the balance to the credit of the Additional Canada Pension Plan Account. Interest is to be charged for the period beginning on the day on which the amount is paid out of the Consolidated Revenue Fund under subsection 108.2(3) and ending on the day on which the Investment Board pays that amount into the Consolidated Revenue Fund under subsection 56(1.1) of the Canada Pension Plan Investment Board Act .

R.S., 1985, c. C-8, s. 110
R.S., 1985, c. 30 (2nd Supp.), s. 55
1997, c. 40, s. 90
2000, c. 14, s. 45
2003, c. 5, s. 5
2016, c. 14, s. 47

111 [Repealed, 2003, c. 5, s. 6]

Marginal note: Administration agreement

111.1 (1) The Minister of Finance may, on terms and conditions satisfactory to the Minister, enter into an agreement with the Investment Board with respect to the administration of any matter referred to in sections 107.1 to 110, including the payment of amounts out of the Consolidated Revenue Fund to the Investment Board, and the payment of amounts by the Investment Board into the Consolidated Revenue Fund.
Marginal note: Administration agreement (2) The Minister of Finance may enter into an agreement with the Investment Board with respect to the administration of any matter referred to in section 113.

1997, c. 40, s. 91
2003, c. 5, s. 7

Marginal note: Annual financial statements

112 (1) The Minister shall, as soon as possible after the end of each fiscal year, prepare one set of annual financial statements for the Canada Pension Plan in respect of that year setting out

(a) a statement combining the amounts credited to or charged to the Canada Pension Plan Account, the Additional Canada Pension Plan Account and the accounts of the Investment Board during the year;
(b) a schedule combining the amounts credited to or charged to the Canada Pension Plan Account and the accounts of the Investment Board in relation to the base Canada Pension Plan during the year;
(c) a schedule combining the amounts credited to or charged to the Additional Canada Pension Plan Account and the accounts of the Investment Board in relation to the additional Canada Pension Plan during the year;
(d) a statement combining the accounts of the Canada Pension Plan Account, the Additional Canada Pension Plan Account and the Investment Board as at the end of the year;
(e) a schedule combining the accounts of the Canada Pension Plan Account and the Investment Board in relation to the base Canada Pension Plan as at the end of the year;
(f) a schedule combining the accounts of the Additional Canada Pension Plan Account and the Investment Board in relation to the additional Canada Pension Plan as at the end of the year; and
(g) any other accounts and information that the Minister considers appropriate to present fairly the financial transactions and the financial position of the Canada Pension Plan for the year.

R.S., 1985, c. C-8, s. 112
1997, c. 40, s. 91
2003, c. 5, s. 8
2016, c. 14, s. 48

Marginal note: Effect of regulation made under subsection 3(2)

113 (1) Where any regulation has been made under subsection 3(2) prescribing a province as a province described in paragraph (b) of the definition plan in subsection 3(1),

(a) all obligations and liabilities accrued or accruing as described in that paragraph, for the assumption of which under the provincial pension plan of that province provision has been made by any law of that province, shall, from and after the day on which the regulation became effective, cease to be obligations or liabilities accrued or accruing with respect to the payment of benefits under this Act attributable to contributions made under this Act in respect of employment in that province or in respect of self-employed earnings of persons resident in that province; and
(b) the Minister of Finance shall pay an amount calculated as provided in subsection (2) to the government of that province, by the transfer to that government in the first instance and to the extent necessary for that purpose, of securities of that province that are designated securities as defined in section 2 of the Canada Pension Plan Investment Board Act , and in the second instance and to the extent necessary for that purpose, of securities of Canada that are designated securities as defined in section 2 of that Act, and by the payment to that government of any balance then remaining in any manner that may be prescribed.

(a) the total amount of all contributions credited to the Canada Pension Plan Account and the Additional Canada Pension Plan Account, to the day on which the regulation referred to in subsection (1) became effective, in respect of employment in that province or in respect of self-employed earnings of persons resident in that province, and
(b) the part of the net investment return of the Investment Board and all interest credited to or accrued to the credit of the Canada Pension Plan Account and the Additional Canada Pension Plan Account, to the day on which the regulation referred to in subsection (1) became effective, that is derived from the contributions referred to in paragraph (a),

and subtracting from the total so obtained

(c) such part of all amounts paid as or on account of benefits under this Act as would not have been payable under this Act if that province had been a province described in paragraph (a) of the definition in subsection 3(1), and
(d) the part of the costs of administration of this Act, to the day on which the regulation referred to in subsection (1) became effective, that is equal to the proportion of those costs that the total amount of the contributions referred to in paragraph (a) is of the total amount of all contributions credited to the Canada Pension Plan Account and the Additional Canada Pension Plan Account to that day.

(a) for the furnishing of that government under prescribed conditions with any information obtained under this Act, including records of any amounts that are shown in the Record of Earnings to the accounts of persons who have made contributions under this Act in respect of employment in that province or as persons resident in that province in respect of self-employed earnings; and
(b) generally for the making of all such arrangements as may be necessary to permit provision to be made for the assumption, under the provincial pension plan referred to in the notice, of all obligations and liabilities accrued or accruing as described in paragraph (b) of the definition in subsection 3(1).

R.S., 1985, c. C-8, s. 113
1997, c. 40, s. 92
2003, c. 5, s. 9
2016, c. 14, s. 49

Financial Review of the Canada Pension Plan

Marginal note: Review every three years

113.1 (1) Once every three years after 1997, the Minister of Finance and ministers of the Crown from the included provinces shall review the financial state of the Canada Pension Plan and may make recommendations as to whether benefits, contribution rates, first additional contribution rates or second additional contribution rates should be changed.
Marginal note: Review of adjustment factors (2) When the Chief Actuary of the Office of the Superintendent of Financial Institutions specifies adjustment factors in his or her report according to subsection 115(1.11), the Minister of Finance and ministers of the Crown from the included provinces shall, as part of their review, also review the adjustment factors fixed under subsection 46(7) and may make recommendations as to whether they should be changed.
Marginal note: Completion of review (3) If possible, the review in each three year period must be completed in time to permit the Minister of Finance to make recommendations to the Governor in Council before the end of the second year of the three year period.

Marginal note: Factors to be considered (4) In conducting any review required by this section and in making any recommendations, ministers shall consider

(a) the most recent report prepared by the Chief Actuary pursuant to section 115 and any changes between that report and earlier reports prepared by the Chief Actuary;

(b) any more recent estimates of the Chief Actuary in respect of

(i) the outstanding balance of the Canada Pension Plan Account and the Additional Canada Pension Plan Account,
(ii) the projected revenues into and payments out of the Canada Pension Plan Account and the Additional Canada Pension Plan Account,
(iii) the ratio of the projected assets over the projected expenditures of the base Canada Pension Plan and the additional Canada Pension Plan, and
(iv) the changes, if any, to the amounts and ratios projected at the previous review under this section attributable to changing demographic and economic circumstances or to changes to the base Canada Pension Plan or the additional Canada Pension Plan affecting payments or contributions under the Canada Pension Plan;

(i) that, beginning with the year 2003, is the lowest constant rate that can be maintained over the foreseeable future, and
(ii) that results in the ratio of the projected assets of the base Canada Pension Plan at the end of any given year over the projected expenditures of the base Canada Pension Plan in the following year being generally constant;

(i) that, beginning with the year 2024, are the lowest constant rates that can be maintained over the foreseeable future, and
(ii) that result in projected contributions and investment income that are sufficient to fully pay the projected expenditures of the additional Canada Pension Plan over the foreseeable future; and

(a) the rates for employees and employers for a year must be identical;
(b) the rates for self-employed persons for a year must be equal to the sum of the rates for employees and employers for that year;
(c) no rate for employees and employers for a year may be increased by more than one-tenth of a percentage point above the rate for the previous year; and
(d) no rate for self-employed persons for a year may be increased by more than two-tenths of a percentage point above the rate for the previous year.

(a) the amount of the benefits payable in respect of the base Canada Pension Plan in the three-year period shall be determined as if the ratios referred to in paragraphs 45(2)(b) and 56(2)(c), subsection 58(1.1) and subparagraph 59(c)(ii) were each 1; and

(b) Schedule 1 is deemed to have been amended as of the next day after that October 1

(i) to increase the contribution rate for employees and employers for each year after that October 1 to the rate determined under subsections (11.07) to (11.11) for that year, and
(ii) to increase the contribution rate for self-employed persons for each year after that October 1 to twice the contribution rate determined under subsections (11.07) to (11.11) for employers for that year.

is less than or equal to 0.1%, then the contribution rate for employees and employers for each year after the October 1 date referred to in subsection (11.05) is the rate determined by the formula

4.95% + 1/2(A - 4.95%) + C

(a) for the first year after the October 1 date referred to in subsection (11.05), the rate determined by the formula

4.95% + 1/6(A - 4.95%) + C 4.95% + 1/3(A - 4.95%) + C 4.95% + 1/2(A - 4.95%) + C

is less than or equal to 0.1%, then the contribution rate for employees and employers for each year after the October 1 date referred to in subsection (11.05) is the rate determined by the formula

D + 1/2(A - D) + C

(a) for the first year after the October 1 date referred to in subsection (11.05), the rate determined by the formula D + 1/6(A - D) + C D + 1/3(A - D) + C D + 1/2(A - D) + C

(a) a recommendation was made under subsection (1) in the three years before the three year period referred to in subsection (11.05) that the contribution rates for one or more of the years in that three year period be increased and the rates were increased before October 1 of the year before that three year period, by an Act of Parliament or by a regulation made under subsection (6), to give effect to that recommendation; or
(b) a recommendation was made under subsection (1) in the three years before the three year period referred to in subsection (11.05) that the contribution rates for the years in that three year period not be increased and the Minister of Finance before October 1 of the year before that three year period has caused that recommendation to be published in the Canada Gazette .

(a) the difference obtained by subtracting the first additional contribution rate specified in the most recent report prepared for the purpose of subsection 115(1) from the first additional contribution rate for self-employed persons set out in Schedule 2, for the year after that October 1, is within a range set out in the regulations for the purpose of this paragraph;

(b) the following differences are within the same range set out in the regulations for the purpose of this paragraph:

(i) the difference obtained by subtracting the first additional contribution rate specified in the most recent report prepared for the purpose of subsection 115(1) from the first additional contribution rate for self-employed persons set out in Schedule 2, for the year after that October 1, and
(ii) the difference obtained by subtracting the first additional contribution rate specified in the report prepared for the purpose of section 115 that precedes the report referred to in subparagraph (i), from the first additional contribution rate for self-employed persons set out in Schedule 2, for the year that is two years before that October 1;

(i) the difference obtained by subtracting the second additional contribution rate specified in the most recent report prepared for the purpose of subsection 115(1) from the second additional contribution rate for self-employed persons set out in Schedule 2, for the year after that October 1, and
(ii) the difference obtained by subtracting the second additional contribution rate specified in the report prepared for the purpose of section 115 that precedes the report referred to in subparagraph (i), from the second additional contribution rate for self-employed persons set out in Schedule 2, for the year that is two years before that October 1.

(a) a recommendation was made under subsection (1) in the three years before the three-year period referred to in subsection (11.141) that the first additional contribution rates or second additional contribution rates for one or more of the years in that three-year period be changed and the rates were changed before October 1 of the year before that three-year period, by an Act of Parliament or by a regulation made under subsection (6), to give effect to that recommendation; or
(b) a recommendation was made under subsection (1) in the three years before the three-year period referred to in subsection (11.141) that the first additional contribution rates or second additional contribution rates for the years in that three-year period not be changed and the Minister of Finance before October 1 of the year before that three-year period has caused that recommendation to be published in the Canada Gazette .

(a) the calculation of deemed changes to rates for the purposes of subsection (11.141);
(b) the determination of the ranges referred to in paragraphs (11.141)(a) to (d); and
(c) the determination of portions of benefits for the purposes of subsection (11.142).

R.S., 1985, c. 30 (2nd Supp.), s. 56
1991, c. 44, s. 27
1997, c. 40, s. 94
2007, c. 11, s. 12
2009, c. 31, s. 41
2016, c. 14, s. 50
2018, c. 12, s. 401

Amendments to Act

Marginal note: Definition of

114 (1) In this section, means a province other than Yukon, the Northwest Territories or Nunavut, except a province providing a comprehensive pension plan unless at the time in respect of which the description is relevant there is in force an agreement entered into under subsection 4(3) with the government of that province.
Marginal note: Effective date of major amendments (2) If any enactment of Parliament contains any provision that alters, or the effect of which is to alter, either directly or indirectly and either immediately or in the future, the general level of benefits provided by this Act or the contribution rate, first additional contribution rate or second additional contribution rate for employees, employers or self-employed persons for any year, it shall be deemed to be a term of that enactment, whether or not it is expressly stated in the enactment, that the provision shall come into force only on a day to be fixed by order of the Governor in Council, which day shall not in any case be earlier than the first day of the third year following the year in which any notice of intention to introduce a measure containing a provision to that effect was laid before Parliament.
Marginal note: Notice (3) A notice of intention described in subsection (2) shall be in such form as is sufficient to indicate the nature of the provision contained or proposed to be contained in the measure referred to in subsection (2) to the effect described in that subsection, and on any such notice being laid before Parliament the Minister shall forthwith cause a copy thereof to be sent to the lieutenant governor in council of each included province.

Marginal note: Coming into force of other amendments of substance (4) Where any enactment of Parliament contains any provision that alters, or the effect of which is to alter, either directly or indirectly and either immediately or in the future,

(a) the general level of benefits provided by this Act,
(b) the classes of benefits provided by this Act,
(c) the contribution rate, first additional contribution rate or second additional contribution rate for employees, employers or self-employed persons for any year,
(d) the formulae for calculating the contributions and benefits payable under this Act,
(e) the management or operation of the Canada Pension Plan Account or the Additional Canada Pension Plan Account, or
(f) the Canada Pension Plan Investment Board Act ,

it shall be deemed to be a term of that enactment, whether or not it is expressly stated in the enactment, that the provision shall come into force only on a day to be fixed by order of the Governor in Council, which order may not be made and shall not in any case have any force or effect unless the lieutenant governor in council of each of at least two thirds of the included provinces, having in the aggregate not less than two thirds of the population of all of the included provinces, has signified the consent of that province to the enactment.

R.S., 1985, c. C-8, s. 114
R.S., 1985, c. 30 (2nd Supp.), s. 57
1993, c. 28, s. 78
1997, c. 40, s. 95
2002, c. 7, s. 111(E)
2003, c. 5, s. 10
2007, c. 11, s. 13
2016, c. 14, s. 51

Report of Chief Actuary

Marginal note: Report of Chief Actuary

115 (1) The Chief Actuary of the Office of the Superintendent of Financial Institutions shall, during the first year of each three-year period for which a review is required by subsection 113.1(1), prepare a report setting out, as at a date not earlier than December 31 of the year before the three-year period, the results of an actuarial examination of the operation of this Act based on the state of the Canada Pension Plan Account, the Additional Canada Pension Plan Account and the investments of the Investment Board.

Marginal note: Contents of report (1.1) The Chief Actuary shall, in the report,

(a) state, for each of the 30 years immediately following the date of the examination,

(i) the estimated revenues of the Canada Pension Plan Account and the estimated investment income of the Investment Board in respect of the base Canada Pension Plan, and the estimated amount of all payments under subsection 108(3), and
(ii) the estimated revenues of the Additional Canada Pension Plan Account and the estimated investment income of the Investment Board in respect of the additional Canada Pension Plan, and the estimated amount of all payments under subsection 108.2(3);

(i) a contribution rate, calculated in the prescribed manner, without taking into account the changes, if any, referred to in paragraph 113.1(4)(e) for which the contribution rate most recently calculated under subparagraph (ii) exceeds zero, and
(ii) a contribution rate calculated in the prescribed manner in respect of the changes, if any, referred to in paragraph 113.1(4)(e) in respect of the base Canada Pension Plan;

(i) a first additional contribution rate, calculated in the prescribed manner, without taking into account the changes, if any, referred to in paragraph 113.1(4)(e) for which the first additional contribution rate most recently calculated under subparagraph (ii) exceeds zero, and
(ii) a first additional contribution rate calculated in the prescribed manner in respect of the changes, if any, referred to in paragraph 113.1(4)(e) that affect the first additional contribution rate;

(i) a second additional contribution rate, calculated in the prescribed manner, without taking into account the changes, if any, referred to in paragraph 113.1(4)(e) for which the second additional contribution rate most recently calculated under subparagraph (ii) exceeds zero, and
(ii) a second additional contribution rate calculated in the prescribed manner in respect of the changes, if any, referred to in paragraph 113.1(4)(e) that affect the second additional contribution rate;

(a) the rates for employees and employers for a year must be identical; and
(b) the rates for self-employed persons for a year must be equal to the sum of the rates for employees and employers for that year.

R.S., 1985, c. C-8, s. 115
R.S., 1985, c. 13 (2nd Supp.), s. 10, c. 30 (2nd Supp.), s. 58, c. 18 (3rd Supp.), s. 32
1997, c. 40, s. 96
2007, c. 11, s. 14
2009, c. 31, s. 42
2012, c. 31, s. 203
2016, c. 14, s. 52

116 [Repealed, 1997, c. 40, s. 97]

Annual Report to Parliament and the Provinces

Marginal note: Annual report to be made by Ministers

117 (1) The Minister of Finance and the Minister of Employment and Social Development shall, as soon as possible after the end of each fiscal year, together prepare a report on the administration of this Act during that year, including

(a) the annual financial statements for that year prepared under section 112 and the report of the Auditor General of Canada on those statements;
(b) the number of contributors during that year and the number of persons to whom benefits were payable during that year; and
(c) any other information that the Ministers, and the appropriate provincial Ministers of the participating provinces, as defined in section 2 of the Canada Pension Plan Investment Board Act , consider appropriate.

R.S., 1985, c. C-8, s. 117
1997, c. 40, s. 97
2003, c. 5, s. 11
2005, c. 35, s. 67
2012, c. 19, s. 694
2013, c. 40, s. 238

Government Employees

Marginal note: Government contributions — Canada Pension Plan Account

118 (1) There is to be charged to the Consolidated Revenue Fund and credited to the Canada Pension Plan Account an amount equal to

(a) the contributions required to be made by Her Majesty in right of Canada under subsection 9(1) in respect of persons in employment under Her Majesty in right of Canada that is not excepted employment under this Act, and
(b) the amount required by subsection 21(2) to be paid by Her Majesty in right of Canada as a result of the failure to deduct and remit, in accordance with this Act, the required amount as or on account of contributions required to be made under subsection 8(1) by persons referred to in paragraph (a).

(a) the contributions required to be made by Her Majesty in right of Canada under subsections 9(1.1) and (1.2) in respect of persons in employment under Her Majesty in right of Canada that is not excepted employment under this Act, and
(b) the amount required by subsection 21(2) to be paid by Her Majesty in right of Canada as a result of the failure to deduct and remit, in accordance with this Act, the required amount as or on account of contributions required to be made under subsections 8(1.1) and (1.2) by persons referred to in paragraph (a).

(a) the contributions required to be paid by Her Majesty in right of Canada under that agreement as employer’s contributions, and
(b) the amount required to be paid by Her Majesty in right of Canada as a result of the failure to deduct and remit, in accordance with the agreement, the required amount as or on account of the employee’s contributions,

in respect of persons employed by Her Majesty in right of Canada in employment designated in the agreement.

R.S., 1985, c. C-8, s. 118
2016, c. 14, s. 53

SCHEDULE 1 (Subsections 11.1(2) and 113.1(5) and (6), paragraph 113.1(11.05)(b) and subsections 113.1(11.15) and (12))

For Employees	For Employers	For Self-employed Persons
Year	(%)	(%)	(%)
1987	1.9	1.9	3.8
1988	2.0	2.0	4.0
1989	2.1	2.1	4.2
1990	2.2	2.2	4.4
1991	2.3	2.3	4.6
1992	2.4	2.4	4.8
1993	2.5	2.5	5.0
1994	2.6	2.6	5.2
1995	2.7	2.7	5.4
1996	2.8	2.8	5.6
1997	3.0	3.0	6.0
1998	3.2	3.2	6.4
1999	3.5	3.5	7.0
2000	3.9	3.9	7.8
2001	4.3	4.3	8.6
2002	4.7	4.7	9.4
2003 and each subsequent year	4.95	4.95	9.9

R.S., 1985, c. 30 (2nd Supp.), s. 60
1991, c. 44, s. 28
SOR/91-455
1997, c. 40, s. 98
2016, c. 14, ss. 54, 55

SCHEDULE 2 (Section 11.2 and subsections 113.1(5), (6), (11.141), (11.15) and (12)) First and Second Additional Contribution Rates

First Additional Contribution Rates

For Employees	For Employers	For Self-employed Persons
Year	(%)	(%)	(%)
2019	0.15	0.15	0.3
2020	0.3	0.3	0.6
2021	0.5	0.5	1.0
2022	0.75	0.75	1.5
2023	1.0	1.0	2.0
2024 and each subsequent year	1.0	1.0	2.0

Second Additional Contribution Rates

For Employees	For Employers	For Self-employed Persons
Year	(%)	(%)	(%)
2024 and each subsequent year	4.0	4.0	8.0

2016, c. 14, s. 56

RELATED PROVISIONS

Transfer of replacement securities

(a) the Board is deemed to have acquired a right, title or interest in the replacement security in the same proportion as the right, title or interest it had acquired in the security being replaced; and
(b) on the first day of each month after the day on which the replacement security is purchased, for each month then remaining in the 36-month period, an equal portion of the right, title or interest of the Minister of Finance in the replacement security is transferred to the Board, so that the replacement security is fully transferred to the Board on the same day as the security that it replaced would have been fully transferred.

Rights extinguished

Application

Application of subparagraph 44(2)(a)(i.1)

Limitation

- 38 (3) Subsection (1) applies in respect of remittances by a prescribed person that are first due after February 25, 2008.
- (4) Subsection (2) applies in respect of payments and remittances that are required to be first made after February 25, 2008.
Subsection 114(2) of the Canada Pension Plan does not apply
- 43 (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in sections 25 to 42.
Definitions

Information

Review Tribunal
No compensation

Earlier date

Pension Appeals Board
No compensation

Appeals — Review Tribunal
Time limit

Failure to decide

Appeals — Social Security Tribunal

Appeals — Pension Appeals Board

Appeals — Social Security Tribunal

Appeals — Pension Appeals Board
Time limit

Failure to decide

Appeals — Social Security Tribunal

Leave to appeal — Social Security Tribunal

Request for reconsideration
- 261 (1) If no decision has been made before April 1, 2013, in respect of a request made under subsection 84(2) of the Canada Pension Plan , as it read immediately before the coming into force of section 229, it is deemed to be an application made on April 1, 2013 under section 66 of the Department of Human Resources and Skills Development Act and is deemed to relate to a decision made, as the case may be, by
  - (a) the General Division of the Social Security Tribunal, in the case of a decision made by a Review Tribunal; or
  - (b) the Appeal Division of the Social Security Tribunal, in the case of a decision made by the Pension Appeals Board.
  Deeming
  - (a) the General Division of the Social Security Tribunal, in the case of a decision made by a Review Tribunal; or
  - (b) the Appeal Division of the Social Security Tribunal, in the case of a decision made by the Pension Appeals Board.
  Continued application
  
  Subsection 114(2) of Canada Pension Plan does not apply
  Order in council
  
  Definitions
  
  Initial costs of administration
  Interest
  
  Amounts credited to Canada Pension Plan Account
  
  Subsection 114(2) of Canada Pension Plan does not apply
  Order in council
  
  Subsection 114(2) of Canada Pension Plan does not apply
  Order in council
  
  Subsection 114(2) of Canada Pension Plan does not apply
  Order in council
  
  Non-application — subsection 114(2) of Canada Pension Plan
  Order in council
  
  Non-application — subsection 114(2) of Canada Pension Plan
  Order in council
  
  Non-application — subsection 114(2) of Canada Pension Plan
  - 196 (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.
  AMENDMENTS NOT IN FORCE
  - — 2024, c. 17, s. 187(2)
    - - 187 (2) Paragraph (b) of the definition in subsection 42(1) of the Act is replaced by the following:
      - (b) is 18 or more years of age but less than 25 years of age and
        
        (i) is in full-time attendance at a school or university as defined by regulation, or
        
        (ii) is in part-time attendance at a school or university as defined by regulation, or
        
        Survivor’s pension not payable
        
        Additional amount
        
        (a) the contributor’s death occurs after December 31, 2024;
        
        (b) a death benefit is payable to the contributor’s estate or succession under paragraph 44(1)(c);
        
        (c) the contributor has not received a retirement pension or a disability pension under this Act or under a provincial pension plan; and
        
        (d) no survivor’s pension is payable under paragraph 44(1)(d) as a result of the contributor’s death.
        
        Amount of benefit
        
        59 (1) Except in the case of a dependent child described in subparagraph (b)(ii) of the definition in subsection 42(1), a disabled contributor’s child’s benefit payable to the child of a disabled contributor and an orphan’s benefit payable to the orphan of a contributor, is a basic monthly amount consisting of
        
        Benefit — part-time student
        
        Cessation of payment
        
        (c) the contributor’s disability pension or post-retirement disability benefit ceases to be payable for any reason other than that the contributor has reached 65 years of age;

Canada Pension Plan ( R.S.C. , 1985, c. C-8)

Interpretation

Application and Operation of Act

Electronic Alternatives

PART I Contributions

DIVISION A Contributions Payable

Pensionable Employment

Contributions by Employees and Employers in respect of Pensionable Employment

Contributions by Persons in respect of Self-Employed Earnings

DIVISION B Calculation of Contributions

Contribution Rate

First Additional Contribution Rate and Second Additional Contribution Rate

Contributory Salary and Wages

Contributory Self-Employed Earnings

Salary and Wages on which Contribution made

Maximum Contributory Earnings

Maximum Pensionable Earnings

Additional Maximum Pensionable Earnings

Year’s Maximum Pensionable Earnings

Year’s Additional Maximum Pensionable Earnings

Basic Exemption

Year’s Basic Exemption

DIVISION C Collection of Contributions

Employees and Employers

Rulings and Appeals

DIVISION D Collection of Contributions in Respect of Self-Employed Earnings

DIVISION E General

Refunds of Overpayments

Regulations

Offences

PART II Pensions and Supplementary Benefits

Interpretation

Pension Index

DIVISION A Benefits Payable

DIVISION B Calculation of Benefits

Basic Amount and Annual Adjustment

Retirement Pension

Division of Unadjusted Pensionable Earnings for Divorces and Annulments before the Coming into Force of section 55.1

Division of Unadjusted Pensionable Earnings

Disability Pension

Death Benefit

Survivor’s Pension

Disabled Contributor’s Child’s Benefit and Orphan’s Benefit

Post-retirement Benefit

Post-retirement Disability Benefit

DIVISION C Payment of Benefits: General Provisions

DIVISION D Payment of Benefits: Special Rules Applicable

Retirement Pension

Disability Pension and Post-retirement Disability Benefit

Death Benefit

Survivor’s Pension

Disabled Contributor’s Child’s Benefit and Orphan’s Benefit

Post-retirement Benefit

DIVISION E Payment of Benefits: Amount Payable Under Canada Pension Plan

DIVISION F Reconsiderations and Appeals

DIVISION G General

Regulations

Offences

Administrative Monetary Penalties

Administration and Enforcement

PART III Administration

Interpretation

General

Records and Information

Availability of Information

Agreements with Provinces

Oaths, Affidavits, Declarations and Affirmations

Reciprocal Agreements with Other Countries

Financial Provisions

Financial Review of the Canada Pension Plan

Amendments to Act

Report of Chief Actuary

Annual Report to Parliament and the Provinces

Government Employees

SCHEDULE 1 (Subsections 11.1(2) and 113.1(5) and (6), paragraph 113.1(11.05)(b) and subsections 113.1(11.15) and (12))

SCHEDULE 2 (Section 11.2 and subsections 113.1(5), (6), (11.141), (11.15) and (12)) First and Second Additional Contribution Rates

Table of Contents

RELATED PROVISIONS

Transfer of replacement securities

Rights extinguished