Short Title
Interpretation
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(1)In these Regulations,
applicant [Repealed, SOR/96-521, s. 1]
application form means the form of application required by the Minister; (formule de demande)
beneficiary includes a person on whose behalf a benefit has become payable; (prestataire)
Board [Repealed, SOR/89-269, s. 1]
Court means the Tax Court of Canada constituted by the Tax Court of Canada Act; (Cour)
Minister [Repealed, SOR/96-521, s. 1]
Regional Director [Repealed, SOR/96-521, s. 1]
request for reconsideration means a request made to the Minister for reconsideration under section 27.1 of the Act; (demande de révision)
Review Committee [Repealed, SOR/90-813, s. 1]
Review Tribunal [Repealed, SOR/96-521, s. 1]
secretary [Repealed, SOR/96-521, s. 1]
(1.1)[Repealed, SOR/2017-225, s. 1] (repealed)
(2)For the purposes of these Regulations, residence and presence in Newfoundland prior to the date of union of Newfoundland with Canada are deemed to be residence and presence in Canada respectively.
(3)For the purpose of the definition public officer in subsection 33(1) of the Act, a prescribed individual is a person employed in a federal institution or whose services are required by a federal institution, on a casual or temporary basis or under a student employment program.
Part I · Applications
Forms for Applications
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(1)Where required by the Minister, an application for a benefit shall be made on an application form.
(2)Subject to subsections 5(2) and 11(3) of the Act, an application is deemed to have been made only when an application form completed by or on behalf of an applicant is received by the Minister.
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(1)Where the Minister considers that a person is unable for a sufficient reason to make a request for a reconsideration or to make an appeal, an application, a statement or a notice, the request for reconsideration, appeal, application, statement or notice may be made on that person’s behalf by a responsible person or agency.
(2)Where a person is or has been in receipt of assistance pursuant to the Unemployment Assistance Act or the Canada Assistance Plan, an application for a pension may be made on behalf of that person by the appropriate provincial authority.
Approval of an Application for a Pension
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(1)Subject to subsection (2), where the Minister
(b)approves the application after the last day of the month in which it was received,
(c)the day on which the application was received,
(e)the date specified in writing by the applicant.
the Minister’s approval shall be effective on the latest of
(2)Where the Minister is satisfied that an applicant mentioned in subsection (1) attained the age of 65 years before the day on which the application was received, the Minister’s approval of the application shall be effective as of the latest of
(a)the day that is one year before the day on which the application was received,
(b)the day on which the applicant attained the age of 65 years;
(d)the month immediately before the date specified in writing by the applicant.
Payment of an Allowance Under Two Dollars
Manner of Rounding Off Amount of Partial Monthly Pension
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Where the amount of a partial monthly pension referred to in subsection 3(3) of the Act, as increased under subsection 7.1(2) of the Act if applicable, contains a fraction of a dollar that is represented by three or more digits,
(a)if the third digit is less than 5, the third and subsequent digits shall be dropped; and
(b)if the third digit is 5 or greater than 5, the second digit shall be increased by 1 and the third and subsequent digits shall be dropped.
note
Manner of Quarterly Adjustment of Benefit
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(1)When the amount of a benefit is adjusted quarterly under subsection 7(2), 12(2), 12.1(3), 22(4.2) or 22.1(4) of the Act,
(a)there is a rounding off to the nearest cent, in accordance with subsection (2), of the product obtained by multiplying, as the case may be,
(b)any ratio referred to in paragraph (a) is expressed as a decimal number in accordance with subsection (3).
(2)When the product obtained under subparagraph (1)(a)(i), as increased under subsection 7.1(1) of the Act, if applicable, or the product obtained under any one of subparagraphs (1)(a)(ii) to (v) contains a fraction of a dollar that is represented by three or more digits,
(a)if the third digit is less than five, the third and subsequent digits are dropped; and
(b)if the third digit is five or greater than five, the second digit is to be increased by one and the third and subsequent digits are dropped.
(3)Any ratio referred to in paragraph (1)(a) that is a decimal number represented by four digits after the decimal point is rounded as follows:
(a)if the fourth digit after the decimal point is less than five, the fourth digit after the decimal point is dropped; and
(b)if the fourth digit after the decimal point is five or greater than five, the third digit after the decimal point is increased by one and the fourth digit after the decimal point is dropped.
Determination of Average Consumer Price Index for Period of Months
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(1)The average of the Consumer Price Index for Canada for a period of months shall be determined by dividing the aggregate of the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that period by the number of months in that period.
(2)Where the quotient obtained pursuant to subsection (1) contains a fraction that is less than 1, such fraction shall be expressed as a decimal fraction of two digits after the decimal point and
(a)the second digit after the decimal point shall be dropped if that digit is less than 5; or
(b)the first digit after the decimal point shall be increased by one and the second digit shall be dropped if the second digit is 5 or greater than 5.
Approval of Application for a Supplement
Approval of Application for an Allowance
12#
(1)Subject to subsections (2) and (3), where the Minister approves an application for an allowance after the last day of the month in which the application was received, the Minister’s approval shall be effective as of the later of
(a)the day on which the application was received, and
(b)the day on which the spouse, common-law partner or survivor became entitled to an allowance under section 19 or 21 of the Act.
(2)Where the spouse or common-law partner of a pensioner attains the age of 60 years before the day on which the application for an allowance in respect of the spouse or common-law partner is received, the approval of the application by the Minister shall be effective as of the latest of
(a)the day that is one year before the day on which the application was received,
(b)the day on which the spouse or common-law partner attained the age of 60 years, and
(c)the day on which the spouse or common-law partner became entitled to an allowance under section 19 of the Act.
(3)Where a survivor is entitled to an allowance under section 21 of the Act before the day on which an application in respect of the survivor is received, the approval of the application by the Minister shall be effective as of the later of
(a)the day that is one year before the day on which the application was received, and
(b)the day on which the survivor became entitled to an allowance under section 21 of the Act.
Month in which Loss of Income Occurs
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For the purposes of section 14 of the Act,
(i)ceases to hold an office or employment shall be the month in which the last day in respect of which he receives income from that office or employment falls, or
(ii)ceases to carry on a business shall be the month in which the last day on which he actively carries on that business falls; and
note
Definition of Pension Income
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For the purposes of section 14 of the Act, pension income means the aggregate of amounts received as
(a)annuity payments;
(b)alimony and maintenance payments;
(c)employment insurance benefits;
(d)disability benefits deriving from a private insurance plan;
(e)any benefit, other than a death benefit, under the Canada Pension Plan or a provincial pension plan as defined in the Canada Pension Plan;
(f)superannuation or pension payments, other than a benefit received pursuant to the Act or any similar payment received pursuant to a law of a provincial legislature;
(g)compensation under a federal or provincial employee’s or worker’s compensation law in respect of an injury, disability or death;
(h)income assistance benefits under an agreement referred to in subsection 33(1) of the Department of Human Resources Development Act by reason of a permanent reduction in the work force as described in that subsection; and
(i)income assistance benefits under the Plant Workers’ Adjustment Program, the Fisheries Early Retirement Program or the Northern Cod Adjustment and Recovery Program by reason of a permanent reduction in the work force.
note
Assignment of Social Insurance Numbers to Applicants, Beneficiaries, Spouses or Common-law Partners
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Where a Social Insurance Number has not been assigned to an applicant or beneficiary or to the spouse or common-law partner of an applicant or beneficiary, the Minister may assign or cause to be assigned a Social Insurance Number to the applicant or beneficiary or to the spouse or common-law partner of the applicant or beneficiary.note
Relationship Evidence
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(1)If the Minister has not received information in support of an application for a benefit that is necessary to determine the relationship between the applicant and their spouse or common-law partner, the Minister may require that one of the following documents be submitted:
(a)in the case of spouses, their certificate of marriage, a copy of that certificate or a copy of their act of marriage; or
(b)in the case of common-law partners, a statutory declaration setting out information as to their relationship or, if applicable, any other evidence of the relationship.
(2)If there are reasonable grounds to doubt the validity of the copy of a certificate or act of marriage referred to in paragraph (1)(a), the Minister may require that the original certificate of marriage or, if applicable, a copy of the act of marriage issued by the competent authority be submitted.
(3)If there are reasonable grounds to believe that none of the documents referred to in paragraph (1)(a) are available, the Minister may determine the relationship between the applicant and their spouse on the basis of a statutory declaration setting out information as to their marriage or, if applicable, any other evidence of the marriage.
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If the Minister does not have sufficient evidence or information to determine if a person, for whom the requirement for an application for a supplement has been waived under subsection 11(3.1) of the Act, has a spouse or common-law partner, the Minister may use the tax return filed with the Minister of National Revenue by that person for the most recent calendar year for which the filing due date has passed to make that determination.note
Evidence of Age and Identity
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(1)Subject to subsections (2) to (4) and section 19, the Minister must determine an applicant’s age and identity for the purposes of the Act on the basis of
(a)a birth certificate, a copy of one or a copy of an act of birth; or
(b)any information made available to the Minister by the Canada Employment Insurance Commission under subsection 28.2(5) of the Department of Employment and Social Development Act.
18.1#
For the purposes of section 6 of the Act, the conditions are the following:
(a)the request to Statistics Canada must
(i)be made in a form prescribed by the Chief Statistician of Canada,
(ii)bear the signed consent of the person who is the subject of the request, and
(iii)include the specific information that is necessary for searching the census records; and
(b)any information supplied by Statistics Canada must be kept confidential and must not be used for a purpose other than determining the applicant’s age as required under the Act or the Canada Pension Plan, as the case may be.
note
Residence
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(1)To enable the Minister to determine a person’s eligibility in respect of residence in Canada, the person or someone acting on the person’s behalf shall provide a statement giving full particulars of all periods of residence in Canada and of all absences from Canada that are relevant to that eligibility.
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(1)For the purposes of the Act and these Regulations,
(a)a person resides in Canada if he makes his home and ordinarily lives in any part of Canada; and
(b)a person is present in Canada when he is physically present in any part of Canada.
(2)A person who lives on a ship outside the territorial waters of Canada shall, while so living, be deemed not to be living in any part of Canada.
(2.1)Notwithstanding subsection (1), a person who is not a Canadian citizen or a permanent resident of Canada does not reside in Canada for the purposes of the Act and these Regulations during any period in which he is present in Canada
(a)for the purpose of carrying out his duties as a properly accredited diplomat, consular officer, representative or official of
(i)a country other than Canada,
(ii)the United Nations or any of its agencies, or
(iii)any intergovernmental organization in which Canada participates;
(b)as a member of a military force present in Canada for training or for any other purpose in connection with the defence or security interests of Canada or under any treaty or agreement between Canada and another country;
(c)as the spouse, common-law partner or dependant of a person referred to in paragraph (a) or (b) or the dependant of that person’s spouse or common-law partner; or
(d)as a member of the staff of or as a person otherwise accompanying a person referred to in paragraph (a), (b) or (c).
(3)For the purposes of the Act and these Regulations, where a person becomes the spouse or common-law partner of a person residing in Canada while the person residing in Canada is absent from Canada in any of the circumstances specified in paragraph (5)(a) or (b), the period outside Canada of the spouse after their marriage or of the common-law partner after becoming such a partner is considered a period of residence and presence in Canada, if
(a)the spouse or common-law partner returns to Canada either before or within six months after the return of the person residing in Canada or within six months after that person’s death if that person dies while so absent from Canada; or
(b)the spouse or common-law partner attains, during that period outside Canada, an age at which the spouse or common-law partner is eligible to be paid a pension under the Act.
(4)Any interval of absence from Canada of a person resident in Canada that is
(a)of a temporary nature and does not exceed one year,
(b)for the purpose of attending a school or university, or
(c)specified in subsection (5)
shall be deemed not to have interrupted that person’s residence or presence in Canada.
(5)The absences from Canada referred to in paragraph (4)(c) of a person residing in Canada are absences under the following circumstances:
(a)while that person was employed out of Canada
(i)by the United Nations or one of its specialized agencies,
(ii)by the North Atlantic Treaty Organization,
(iii)by the Commonwealth Secretariat,
(iv)by the Organization of Economic Cooperation and Development,
(v)by l’Agence de coopération culturelle et technique, or
(vi)by a Canadian firm or corporation as a representative or member thereof,
(vii)had in Canada a permanent place of abode to which he intended to return, or
(viii)maintained in Canada a self-contained domestic establishment,
if during his employment out of Canada heand he returned to Canada within six months after the end of his employment out of Canada or he attained, while employed out of Canada, an age at which he was eligible to be paid a pension under the Act;
(b)while that person was employed or engaged out of Canada
(i)by the Government of Canada or of the government or a municipal corporation of any province,
(ii)in the performance of services in another country under a development or assistance program that is sponsored or operated in that country by the Government of Canada or of a province or by a non-profit Canadian agency,
(iii)as a member of the Canadian Forces, pursuant to and in connection with the requirements of his duties,
(iv)in work for Canada connected with the prosecution of any war,
(v)as a member of the armed forces of any ally of Canada during any war,
(vi)as a missionary with any religious group or organization,
(vii)as a worker in lumbering, harvesting, fishing or other seasonal employment,
(viii)as a transport worker on trains, aircraft, ships or buses running between Canada and points outside Canada or other similar employment, or
(ix)as an employee, a member or an officer of an international charitable organization,
if he returned to Canada within six months of the end of his employment or engagement out of Canada or he attained, while employed or engaged out of Canada, an age at which he was eligible to be paid a pension under the Act;
(c)while that person was accompanying their spouse or common-law partner who was absent from Canada in any of the circumstances specified in paragraph (a) or (b) or for the purpose of attending school or university, if that person
(i)returned to Canada either before or within six months after the return of their spouse or common-law partner or within six months after the death of their spouse or common-law partner, if their spouse or common-law partner died while so absent from Canada, or
(ii)while so absent from Canada, attained an age at which he was eligible to be paid a pension under the Act;
(d)while that person was awaiting transportation to Canada during or immediately after World War II, if he
(i)was unable to return to Canada owing to the dislocation of transportation facilities, and
(ii)returned to Canada when transportation became available;
(e)while that person was accompanying his spouse who was resident in Canada and awaiting transportation to Canada during or immediately after World War II, if that person
(i)was unable to return to Canada owing to the dislocation of transportation facilities, and
(ii)returned to Canada when transportation became available; or
(f)while that person was a dependent person and was accompanying and residing outside Canada with the person on whom he was dependent, if the person on whom he was dependent resided in Canada and was absent from Canada in any of the circumstances specified in paragraph (a) or (b) and if the dependent person
(i)returned to Canada before or within six months after the return of the person on whom he was dependent or within six months after that person’s death, if that person died while so absent from Canada, or
(ii)while so absent from Canada, attained an age at which he was eligible to be paid a pension under the Act.
(5.1)Where, by virtue of an agreement entered into under subsection 40(1) of the Act, a person is subject to the Act while residing in a country other than Canada, the absence from Canada of that person, the person’s spouse or common-law partner and the dependants of the person or of the person’s spouse or common-law partner, if the spouse, common-law partner or dependants, as the case may be, reside with the person in that country, shall, for the purposes of an allowance, not be considered to have interrupted the residence or presence in Canada of the person, spouse, common-law partner or dependants.
(5.2)Where a person who is resident in Canada is subject to the legislation of a country other than Canada by virtue of an agreement entered into under subsection 40(1) of the Act, and the person’s spouse or common-law partner or the dependant of the person or of the person’s spouse or common-law partner engages in pensionable employment as defined in the Canada Pension Plan or in the plan of a province providing a comprehensive pension plan, any period in such pensionable employment shall, for the purposes of the Act and these Regulations, be considered to be a period of residence in Canada.
(6)For the purposes of paragraph (5)(f), dependent person means, with respect to a person who was absent from Canada in any of the circumstances specified in paragraph (5)(a) or (b), that person’s father, mother, brother, sister, child or foster child or the father, mother, child or foster child of the person’s spouse or common-law partner.
(7)Dependant means
(a)with respect to a person who does not reside in Canada within the meaning of subsection (2.1),
(b)with respect to a person who is deemed to be resident in Canada within the meaning of subsection (5.1), or
(c)with respect to a person referred to in subsection (5.2) who, while resident in Canada is subject to the legislation of a country other than Canada,
that person’s father, mother, brother, sister, child or foster child or the father, mother, child or foster child of the person’s spouse or common-law partner.
(8)For the purposes of section 4.1 of the Act as it relates to the requirement of subparagraph 3(1)(c)(iii) of the Act, the prescribed information is,
(a)in the case of a person who is in receipt of or has been approved for a retirement, disability or survivor’s pension under the Canada Pension Plan or a retirement, disability or surviving spouse’s pension under An Act respecting the Québec Pension Plan, CQLR, c. R-9, information indicating that the person, for at least 40 years, for all or part of each of those years,
(i)had unadjusted pensionable earnings under the Canada Pension Plan that were above the person’s basic exemption for that year, or had unadjusted pensionable earnings under An Act respecting the Québec Pension Plan that were above the person’s personal exemption for that year,
(ii)received a retirement pension or disability pension under either the Canada Pension Plan or An Act respecting the Québec Pension Plan, or
(iii)had time excluded from a contributory period under the Canada Pension Plan because the person was a family allowance recipient, or had time not included in a contributory period under An Act respecting the Québec Pension Plan because the person was a recipient of family benefits; or
(b)in the case of a person who is not in receipt of and has not been approved for a retirement, disability or survivor’s pension under the Canada Pension Plan or a retirement, disability or surviving spouse’s pension under An Act respecting the Québec Pension Plan, CQLR, c. R-9, information indicating that the person,
(i)for at least 40 years, for all or part of each of those years, met the requirements set out in subparagraph (a)(i), (ii) or (iii), and
(9)For the purposes of subsection (8),
(a)in relation to the Canada Pension Plan, basic exemption, contributory period and unadjusted pensionable earnings have the same meaning as in subsection 2(1) of that Act and family allowance recipient has the same meaning as in subsection 42(1) of that Act; and
Legal Residence
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(1)For the purposes of subsections 4(1), 19(2) and 21(2) of the Act, legal residence, with respect to a person described in any of those subsections, means that, on the applicable day specified in paragraph (a) or (b) of those subsections, that person
(a)is or was lawfully in Canada pursuant to the immigration laws of Canada in force on that day;
(b)is or was a resident of Canada and is or was absent from Canada, but
(i)is deemed, pursuant to subsection 21(4) or (5) or under the terms of an agreement entered into under subsection 40(1) of the Act, not to have interrupted the person’s residence in Canada during that absence, and
(ii)was lawfully in Canada pursuant to the immigration laws of Canada immediately prior to the commencement of the absence; or
(c)is not or was not resident of Canada but is deemed, pursuant to subsection 21(3) or under the terms of an agreement entered into under subsection 40(1) of the Act, to be or to have been resident in Canada.
(2)For the purposes of section 4.1 of the Act as it relates to the requirement of paragraph 4(1)(a) of the Act, the prescribed information is both
(a)a current address in Canada; and
(b)the information that is referred to in
(i)paragraph 21(8)(a), in the case of a person who is in receipt of or has been approved for a retirement, disability or survivor’s pension under the Canada Pension Plan or a retirement, disability or surviving spouse’s pension under An Act respecting the Québec Pension Plan, CQLR, c. R-9, or
(ii)paragraph 21(8)(b), in the case of a person who is not in receipt of and has not been approved for a retirement, disability or survivor’s pension under the Canada Pension Plan or a retirement, disability or surviving spouse’s pension under An Act respecting the Québec Pension Plan, CQLR, c. R-9.
Application of International Agreements
22.01#
The agreements referred to in the schedule, which were entered into under subsection 40(1) of the Act for the making of reciprocal arrangements relating to the administration or operation of the Act, shall, in order to give full effect to the Act, be applied in Canada in a manner that extends to common-law partners the treatment afforded to spouses.note
Sponsorship Immigrants
22.1#
(1)For the purposes of subsections 11(8), 19(6.2) and 21(9.1) of the Act, the following are events in relation to a sponsor referred to in those subsections:
(a)the death of the sponsor;
(b)the sponsor’s conviction of an offence under the Criminal Code relating to the sponsored individual;
(c)a determination that the sponsor is a bankrupt as defined in section 2 of the Bankruptcy and Insolvency Act; and
(d)the sentencing of the sponsor to a term of imprisonment of more than six months.
(2)Subsection (1) applies to a sponsor
(a)whose undertaking in respect of a pensioner, the spouse or common-law partner of a pensioner, or a survivor, as the case may be, was in effect on or after March 7, 1996; and
(b)to whom an event referred to in any of paragraphs (1)(a) to (d) occurred on or after March 7, 1996.
note
Further Information and Investigation Before or After the Approval of an Application or Before or After the Requirement of an Application Is Waived
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(1)The Minister, at any time before or after approval of an application or after the requirement for an application is waived, may require the applicant, the person who applied on the applicant’s behalf, the beneficiary or the person who receives payment on the applicant’s behalf, as the case may be, to make available or allow to be made available further information or evidence regarding the eligibility of the applicant or the beneficiary for a benefit.
(2)The Minister may at any time make an investigation into the eligibility of a person to receive a benefit including the capacity of a beneficiary to manage his own affairs.
Payment to Person other than Beneficiary
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(1)Where a person or agency provides evidence satisfactory to the Minister that a beneficiary, by reason of infirmity, illness, insanity or other cause, is incapable of managing his own affairs, the Minister may direct the benefit to be paid on behalf of such beneficiary
(a)to any person or agency that the Minister is satisfied is authorized by or pursuant to any law of Canada or of a province to manage the affairs of that beneficiary; or
(b)where the Minister is not satisfied that any person or agency is so authorized, to any person or agency that the Minister may appoint for such purpose and that has entered into an agreement with the Minister to administer and expend the benefit on behalf of that beneficiary in accordance with the terms of the agreement.
(2)The Minister shall furnish to a person or agency appointed under subsection (1) to receive a benefit such directions regarding the administration and expenditure of the benefit as the Minister considers in the best interests of the beneficiary.
(3)Any person or agency appointed under subsection (1) shall account for the benefit payments received and the disbursements made, the account to be in such form and to be made at such times as the Minister may require.
(4)Where a benefit is paid to any person or agency to be administered and expended for and on behalf of a beneficiary, the notices required by section 25 shall be given by such person or agency.
(5)A benefit payment may be made to the estate of a deceased beneficiary or, if there is no estate, to a person or agency designated by the Minister, where
(a)an amount is payable as a benefit to the deceased beneficiary; or
(b)a benefit payment made to the beneficiary or made on behalf of the beneficiary by cheque or otherwise is returned to the Minister after the beneficiary’s death.
Notices by or on Behalf of an Applicant or Beneficiary
25#
(1)Where an applicant or a beneficiary has absented himself from Canada for a period in excess of one month, he shall forthwith give notice thereof to the Minister and within one month of his return to Canada shall notify the Minister of his return.
(2)An applicant or a beneficiary shall notify the Minister of the address to which his benefit is to be sent and, in the event of any change of such address, shall forthwith notify the Minister of the change.
(3)Where joint applicants for an allowance become separated, the beneficiary and the pensioner shall immediately notify the Minister thereof.
(4)Where the beneficiary of an allowance dies, the pensioner shall immediately notify the Minister thereof.
(5)[Repealed, SOR/81-285, s. 7] (repealed)
Suspension of Payments
26#
(1)The Minister shall suspend the payment of a benefit in respect of any beneficiary where it appears to him that the beneficiary is ineligible for payment of the benefit and may suspend the payment where it appears to him that further inquiry into the eligibility of the beneficiary is necessary, and such suspension shall continue until evidence satisfactory to the Minister is given that the beneficiary is eligible for the benefit.
(2)When payment of any benefit that has been suspended under subsection (1) is resumed, the Minister shall cause payment of the benefit to be made for any portion of the period of suspension during which the beneficiary was eligible for benefit.
Cancellation of Pension or Supplement
26.1#
(2)For the purposes of subsection 9.3(2) of the Act, the amount of any pension and related supplement or allowance shall be repaid no later than six months after the day on which the request is granted.
(3)For the purposes of subsection 18.2(2) of the Act, the amount of any supplement and related allowance shall be repaid no later than six months after the day on which the request is granted.
note
Recovery of Overpayments
27#
For the purpose of subsection 37(2.1) of the Act, an amount of indebtedness that is owing may be deducted and retained out of the whole or any portion of a benefit that is 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 will recover the overpayment in a single payment or in instalments, in any amount that does not cause undue hardship to the person or the person’s estate or succession.note
Deductions from Benefits
28.1#
(1)For the purposes of subsection 36(2) of the Act, the Minister may make a deduction from a benefit payable under the Act if
(a)the provincial authority or the municipal authority that paid the advance, assistance or welfare payments submits a record of the payment to the Minister, together with an irrevocable consent to the deduction signed by the person receiving the payment;
(b)the record and consent referred to in paragraph (a) are received by the Minister prior to the expiration of one year after the day on which the consent is signed;
(c)the Minister and the provincial authority or the municipal authority that paid the advance, assistance or welfare payment referred to in paragraph (a) have concluded an agreement in respect of the procedure to be followed in submitting records and consents; and
(d)the amount deducted exceeds $50.
(2)For the purpose of subsection 36(2) of the Act, if, for any reason, no deduction has been made or a deduction and payment have been made by the Minister for an amount that is less than the amount that might have been paid under that subsection, the Minister shall not authorize any other deduction and payment.
note
Part II · Reconsiderations
Request for Reconsideration
29#
A request for a reconsideration under section 27.1 of the Act shall be made in writing and be conveyed to the Minister and shall set out
(a)the name, address and Social Insurance Number or Account Number of the person; and
(b)the grounds for the request for a reconsideration and a statement of the facts that form the basis of that request.
note
29.1#
(1)For the purposes of subsection 27.1(1) and (1.1) of the Act and subject to subsection (2), the Minister may allow a longer period to make a request for reconsideration of a decision or determination if the Minister is satisfied that there is a reasonable explanation for requesting a longer period and the person has demonstrated a continuing intention to request a reconsideration.
(2)The Minister must also be satisfied that the request for reconsideration has a reasonable chance of success, and that no prejudice would be caused to the Minister or a party by allowing a longer period to make the request, if the request for reconsideration
(a)is made after the 365-day period after the day on which the person is notified in writing of the decision or determination; or
(b)is made by a person who has applied again for the same benefit.
(3)The Minister may take any necessary steps to obtain information that the Minister may require to decide whether to allow a longer period to make a request for reconsideration.
note
Reference to Tax Court of Canada
38#
If a ground of appeal referred to in subsection 28(2) of the Act is set out in an appeal brought under subsection 28(1) of the Act, the Social Security Tribunal must
note
Date and Place of Reference
Procedure before Tax Court of Canada
41#
(1)Proceedings before the Court shall be informal and shall be conducted in a summary manner.
(2)The judge appointed pursuant to subsection 39(2), subject to the right of all parties or their representatives to be heard, shall determine the procedure to be followed at the hearing of the reference.
Decision of Tax Court of Canada
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(1)The judge appointed pursuant to subsection 39(2) shall advise the Registrar of the Court of the judge’s decision.
46#
If the appellant sets out a ground of appeal that has not been referred to the Court under subsection 28(2) of the Act and a ground of appeal that has been referred to the Court under that subsection, the Social Security Tribunal, on receipt of a certified copy of the decision of the Court, must proceed in accordance with the Social Security Tribunal Rules of Procedure.note
Interest on Amounts Owing to Her Majesty
48#
(1)The following definitions apply in this section.
average bank rate means the simple arithmetic mean of the bank rates that are established during the month before the month in respect of which interest is being calculated. (taux d’escompte moyen)
bank rate means the rate of interest established weekly by the Bank of Canada as the minimum rate at which the Bank of Canada makes short-term advances to members of the Canadian Payments Association. (taux d’escompte)
debt means
demand for payment means a demand for payment in writing and includes a notification of a decision to impose a penalty under section 44.1 of the Act or of the amount of a penalty imposed under that section. (demande de paiement)
(a)where a payment schedule has been established, any day on which a scheduled payment is to be made; or
(b)where no payment schedule has been established, the day that is 120 days after the day on which a demand for payment was issued. (date d’exigibilité)
(2)Interest is payable on all debts that are recoverable on or after the day on which this section comes into force.
(4)Interest accrues on a debt at a rate that is calculated daily and compounded monthly at the average bank rate plus three per cent.
(5)Interest does not accrue on a debt during the period in which a reconsideration under subsection 27.1(2) of the Act, an appeal under subsection 28(1) of the Act or section 55 of the Department of Employment and Social Development Act or a judicial review under the Federal Courts Act is pending in respect of that debt.
(c)the day on which the penalty that constitutes the debt is reduced or the decision imposing that penalty is rescinded under
(i)subsection 44.1(4) of the Act, or
(ii)the latest of the following decisions in respect of a decision or determination of the Minister under section 44.1 of the Act:
(B)a decision on an appeal under subsection 28(1) of the Act or section 55 of the Department of Employment and Social Development Act or a judicial review under the Federal Courts Act;
(d)the day on which the accrued interest is remitted under subsection (7); or
(e)the day on which the debtor dies.
(7)The conditions under which the Minister may remit in whole or in part the interest payable under this section are that
(a)the interest has ceased to accrue in accordance with paragraph (6)(c);
(b)the interest cannot be collected within the reasonably foreseeable future;
(c)the administrative costs of collecting the interest would exceed the amount of that interest; and
(d)the payment of the interest would result in undue hardship to the debtor.
(Section 22.01)
Country | AgreementAntigua and BarbudaAntigua-et-Barbuda | Agreement on Social Security between Canada and Antigua and Barbuda, signed at Ottawa on September 2, 1992Australia Australie | Reciprocal Agreement on Social Security between the Government of Canada and the Government of Australia, signed at Canberra on July 4, 1988Protocol amending the Reciprocal Agreement on Social Security between the Government of Canada and the Government of Australia, signed at Ottawa, on October 11, 1990Austria (Republic of)Autriche (République d’) | Agreement on Social Security between the Government of Canada and the Government of the Republic of Austria, signed at Vienna on February 24, 1987Supplementary Agreement to the Agreement on Social Security between Canada and the Republic of Austria, signed at Vienna on September 12, 1995BarbadosBarbade | Agreement on Social Security between the Government of Canada and the Government of Barbados, signed at Bridgetown on February 11, 1985BelgiumBelgique | Agreement on Social Security between the Government of Canada and the Government of Belgium, signed at Brussels on May 10, 1984Chile (Republic of)Chili (République du) | Agreement on Social Security between the Government of Canada and the Government of the Republic of Chile, signed on November 18, 1996Croatia (Republic of)Croatie (République de) | Agreement on Social Security between the Government of Canada and the Government of the Republic of Croatia, signed on April 22, 1998Cyprus (Republic of)Chypre (République de) | Agreement on Social Security between Canada and the Republic of Cyprus, signed at Ottawa on January 24, 1990DenmarkDanemark | Agreement on Social Security between the Government of Canada and the Government of Denmark, signed at Copenhagen on April 12, 1985Dominica (Commonwealth of)Dominique (Commonwealth de la) | Agreement on Social Security between the Government of Canada and the Government of the Commonwealth of Dominica, signed at Roseau on January 14, 1988Finland (Republic of)Finlande (République de) | Agreement on Social Security between the Government of Canada and the Government of the Republic of Finland, signed at Ottawa on October 28, 1986FranceFrance | Agreement on Social Security between the Government of Canada and the Government of France, signed at Ottawa on February 9, 1979Germany (Federal Republic of)Allemagne (République fédérale d’) | Agreement on Social Security between the Government of Canada and the Government of the Federal Republic of Germany, signed at Bonn on November 14, 1985Greece (Hellenic Republic)Grèce (République hellénique) | Agreement on Social Security between Canada and the Hellenic Republic, signed at Toronto on November 10, 1995GrenadaGrenade | Agreement on Social Security between the Government of Canada and the Government of Grenada, signed on January 8, 1998GuernseyGuernesey | Agreement on Social Security between Jersey, Guernsey and Canada, in force in Canada as of January 1, 1994IcelandIslande | Agreement on Social Security between the Government of Canada and the Government of Iceland, signed at Gimli on June 25, 1988IrelandIrlande | Agreement on Social Security between Canada and Ireland, signed at Ottawa on November 29, 1990IsraelIsraël | Interim Agreement on Social Security between the Government of Canada and the Government of Israel, signed at Jerusalem on April 9, 2000Italy (Italian Republic)Italie (République italienne) | Agreement on Social Security between Canada and Italy, signed at Toronto on November 17, 1977Agreement on Social Security between Canada and the Italian Republic, signed at Rome on May 22, 1995JamaicaJamaïque | Agreement between the Government of Canada and the Government of Jamaica with respect to Social Security, signed at Kingston, Jamaica on January 10, 1983JerseyJersey | Agreement on Social Security between Jersey, Guernsey and Canada, in force in Canada as of January 1, 1994Korea (Republic of)Corée (République de) | Agreement on Social Security between Canada and the Republic of Korea, signed at Seoul on January 10, 1997LuxembourgLuxembourg | Agreement on Social Security between the Government of Canada and the Government of Luxembourg, signed at Ottawa on May 22, 1986Malta (Republic of)Malte (République de) | Agreement on Social Security between Canada and the Republic of Malta, signed at Toronto on April 4, 1991Mexico (United Mexican States)Mexique (États-Unis du) | Agreement on Social Security between Canada and the United Mexican States, signed at Ottawa on April 25, 1995Morocco (Kingdom of)Maroc (Royaume du) | Convention on Social Security between the Government of Canada and the Government of the Kingdom of Morocco, signed on July 1, 1998Netherlands (Kingdom of the)Pays-Bas (Royaume des) | Agreement on Social Security between the Government of Canada and the Government of the Kingdom of the Netherlands, signed at The Hague on February 26, 1987New ZealandNouvelle-Zélande | Agreement on Social Security between Canada and New Zealand, signed on April 9, 1996Norway (Kingdom of)Norvège (Royaume de) | Agreement on Social Security between the Government of Canada and the Government of the Kingdom of Norway, signed at Oslo on November 12, 1985Philippines (Republic of the)Philippines (République des) | Agreement on Social Security between Canada and the Republic of the Philippines, signed at Winnipeg on September 9, 1994Supplementary Agreement to the Agreement on Social Security between the Government of Canada and the Government of the Republic of the Philippines, signed at Winnipeg on November 13, 1999PortugalPortugal | Agreement between Canada and Portugal with respect to Social Security, signed at Toronto on December 15, 1980Saint LuciaSainte-Lucie | Agreement on Social Security between the Government of Canada and the Government of Saint Lucia, signed at Castries on January 5, 1987Saint-Vincent and the GrenadinesSaint-Vincent-et-les-Grenadines | Agreement on Social Security between the Government of Canada and the Government of Saint-Vincent and the Grenadines, signed on January 6, 1998Slovenia (Republic of)Slovénie (République de) | Agreement on Social Security between the Government of Canada and the Government of the Republic of Slovenia, signed on May 17, 1998SpainEspagne | Protocol to the Convention on Social Security between Canada and Spain, signed at Ottawa on October 19, 1995St. Kitts and Nevis (Federation of)Saint-Kitts-et-Nevis (Fédération de) | Agreement on Social Security between Canada and the Federation of St. Kitts and Nevis, signed at Ottawa on August 17, 1992SwedenSuède | Agreement on Social Security between the Government of Canada and the Government of Sweden, signed at Stockholm on April 10, 1985Switzerland (Swiss Confederation)Suisse (Confédération suisse) | Convention on Social Security between Canada and the Swiss Confederation, signed at Ottawa on February 24, 1994Trinidad and Tobago (Republic of)Trinité-et-Tobago (République de) | Agreement on Social Security between the Government of Canada and the Government of the Republic of Trinidad and Tobago, signed on April 9, 1997Turkey (Republic of)Turquie (République turque) | Agreement on Social Security between the Government of Canada and the Government of the Republic of Turkey, signed on June 19, 1998United Kingdom of Great Britain and Northern IrelandRoyaume-Uni de Grande-Bretagne et d’Irlande du Nord | Memorandum of Understanding between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland concerning Co-operation and Mutual Assistance in the Administration of Social Security Programmes, signed on January 16, 1997United States of AmericaÉtats-Unis d’Amérique | Agreement between the Government of Canada and the Government of the United States of America with respect to Social Security, signed at Ottawa on March 11, 1981Supplementary Agreement between the Government of Canada and the Government of the United States of America with respect to Social Security, signed at Ottawa on May 10, 1983Second Supplementary Agreement amending the Agreement between the Government of Canada and the Government of the United States of America with respect to Social Security, signed on May 28, 1996Administrative Understanding on Mutual Assistance, concluded pursuant to the Agreement between the Government of Canada and the Government of the United States of America with respect to Social Security and signed on December 4, 1996Uruguay (Eastern Republic of) Uruguay (République orientale de l’) | Agreement on Social Security between the Government of Canada and the Government of the Eastern Republic of Uruguay, signed at Ottawa on June 2, 1999
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.